Abstract

When running a business or undertaking, bookkeeping is one of the important things that must be done. The most important thing for MSMEs is how to generate large profits without the hassle of keeping financial records according to accounting standards. Often in small and medium scale businesses, they judge a good business if current income is greater than previous income. To overcome this problem as well as as a form of community service, the author carried out material socialization activities in Bangun Sari Vilage Tanjung Morawa sub-district. The method used to solve existing problems is through several stages of activities that are related to each other. After conducting outreach about the importance of recording financial reports, the author found that business people lacked knowledge in this matter and they still considered this habit trivial. After conducting outreach, business actors have begun to realize the importance of production costs and budget preparation for their own businesses. It's just that they didn't continue recording and ended up stopping in the middle of the journey, so if you wanted to start again you had to start over from the beginning

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