PENGUATAN KEMAMPUAN PENCATATAN KEUANGAN SEBAGAI PENUNJANG BISNIS DAN FINANCIAL SUSTAINABILITY PADA USAHA MIKRO DESA WISATA DERMAGA TAPIAN MAHLIGAI

This Community Service is carried out with the aim of providing knowledge and ability to record financial activities systematically, then providing an understanding of how the impact on business units isobtained if they do not record and present financial information. The main problem in the Tapian Mahligai Pier Tourism Village Micro Business is the lack of manpower with two divisions they do not have an accountant, recording is not done systematically, only recording sales by estimation, during the pre-survey the partners really complained about the difficulty in recording because they did not understand and did not have the ability to calculate the cost of goods produced and record financial reports. The method of activity in this community service programme is training and mentoring. Community Service Partners of Tapian Mahligai Pier Tourism Village Micro Business. This community service activity has been able to increase understanding and ability in recording clinic financial reports which aims to facilitate work that has been done manually.The results of community service activities are In the implementation of socialisation, participants are given an understanding and training on simple financial recording and reporting. With the results the community service participants were very enthusiastic. The form of enthusiasm of the participants was the number of PKM participants who asked questions and shared knowledge regarding cost analysis and financial reportsKeywords:Accounting records, Financial Accounting, Financial Reporting