Assistance with an Entrepreneurial Accounting-Based Business Recording and Evaluation System for Coffee Shop MSMEs

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the creative industry such as coffee shops often face a classic managerial challenge: the absence of a systematic financial recording system, which directly leads to uncertainty regarding business profitability. This Participatory Action Research (PAR) study aimed to provide operational financial management guidance based on entrepreneurial accounting principles to Poison Coffee Shop in Denpasar.
The program implementation involved several stages: socialization, intensive on-the-job training, the implementation of a technology solution (a simple, integrated spreadsheet-based accounting information system), periodic mentoring, and sustainability evaluation. Additionally, the program incorporated experiential learning methods by actively involving university students at the partner's location.
The results of the mentoring demonstrated a transformation in the partner's management practices shifting from conventional methods to structured digital recording achieving a daily transaction recording consistency rate of ≥75% and enabling the partner to independently compile profit and loss statements. The synergy between academia and business practitioners proved effective in strengthening financial literacy, optimizing cost control, and boosting brand awareness through collaborative, organic promotion. This program is expected to serve as a reference model for sustainably strengthening the resilience of culinary MSMEs.