Optimization of Financial Recording Practices in Micro, Small, and Medium Enterprises Through Excel-Based Community Assistance Program: Comparative Study at Boncu Dimsum, Papa Laundry, dan Rizqi Qua

Micro, Small, and Medium Enterprises (MSMEs) contribute significantly to Indonesia’s economic growth; however, weak financial recording practices remain a persistent challenge. This Community Service Program aimed to optimize financial record-keeping in three MSMEs in Bandung City: Papa Laundry, Boncu Dimsum, and Rizqi Qua. The main issues identified included irregular transaction recording, incomplete financial documentation, limited accounting literacy, and minimal adoption of digital tools. The program was implemented through four stages: preliminary survey, memorandum of understanding, Excel-based financial mentoring, and reporting and evaluation. A standardized financial recording template was developed using Microsoft Excel with automated revenue, expense, and profit calculations. The results indicate improved discipline in daily transaction recording, enhanced financial awareness, and better understanding of profitability among business owners. Comparative analysis before and after mentoring demonstrates significant improvement in reporting structure and calculation accuracy. In addition to strengthening MSME financial management, the program also enhanced students’ practical competencies. The findings confirm that affordable and user-friendly technological tools can effectively improve financial management capacity and support MSME sustainability.