THE IMPORTANCE OF BASIC ACCOUNTING IN FACILITATING CAPITAL RECORDING FOR MSME ACTORS IN KASAWARI VILLAGE AERTEMBAGA DISTRICT, BITUNG CITY

Abstract

SMEs play a vital role in supporting regional economic growth, but many entrepreneurs still face challenges in financial record-keeping, particularly in the aspect of capital. This community service activity aims to enhance the basic understanding of accounting for MSME actors in Kasawari Village, Aertembaga District, Bitung City. Through training and mentoring, participants are taught basic accounting concepts such as initial capital recording, business transactions, and the preparation of simple reports. The results of the activities show an increase in participants' understanding of the importance of systematic and transparent financial recording. It is hoped that these skills can support business sustainability, strengthen competitiveness, and open access to broader funding.