The existence of the KUBE program from the central government in this case from the Indonesian Ministry of Social Affairs, has received a warm welcome from various elements of society, including from the residents of Munggu Village. One of the KUBEs that is still active and also a community partner in this community service program is KUBE Manik Asta Gina. KUBE Manik Asta Gina has been actively operating since January 10, 2019, chaired by Mrs. Ni Ketut Ayu Manik Suastini and is located at Jl Raya Munggu, Br Perempatan Mengwi is a KUBE that focuses on traditional snack businesses. During the running of this business, various problems that have befallen partners can be identified, namely the lack of purchasing power of partners in purchasing equipment resulting in low production activities, partners do not yet have an understanding of accounting both in determining selling prices and how to record transactions and partners still use a word of mouth marketing system. This motivated the Unwar Community Service team to return to hold Community Service (PKM) with the theme " Empowering PKK Mothers in Increasing Family Income at Kube Manik Asta Gina in Munggu-Badung Village". The Community Service Team consisting of FEB Unwar Lecturers chaired by Anak Agung Ayu Erna Trisnadewi with Anak Agung Sri Purnami as a member and accompanied by 2 students conveyed that KUBE is a superior program initiated by the Ministry of Social Affairs in order to eradicate poverty. This refers to Permensos 2 of 2019 concerning Social Assistance for Productive Economic Enterprises (UEP). That KUBE is an effort to strengthen the capacity of poor people in order to increase income and the ability to do business so that later their needs can be met independently. Overcome the problems that befell KUBE Manik Asta Gina, the Unwar PKM TEAM revealed that recording transactions through simple bookkeeping is the right solution in dealing with partner problems. That accounting is an important factor in increasing business activities. With accounting, business actors in this case KUBE can immediately find out business developments effectively and efficiently. When the business is still small or micro scale, accounting records can be done simply through sales notes. What is no less interesting is the importance of separating records between entities and personal interests, so that KUBE financial data is not mixed with family financial data. Next, partners are given training on how to record bookkeeping simply.
author : A.A. Ayu Erna Trisnadewi,SE,M.Si
