PENDAMPINGAN PENINGKATAN LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN UMKM DI WILAYAH PENYANGGA IKN (IBU KOTA NEGARA)

Abstract

The development of Indonesia’s new capital city, Ibu Kota Nusantara (IKN), offers significant opportunities for the growth of Micro, Small, and Medium Enterprises (MSMEs) in the four supporting regions: Balikpapan, Samarinda, Penajam Paser Utara, and Kutai Kartanegara. However, low financial literacy and poor financial management practices remain the main obstacles to business growth. This community service program aimed to improve financial literacy and financial management capabilities of MSME actors through intensive mentoring, enabling them to prepare budgets, record transactions, and produce simple financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities. The program was conducted in October 2025 using a combination of socialization, interactive discussions, and direct mentoring for MSME owners in the IKN supporting areas. Partners included Bamboo Alley MSME, Kriya Inovasi Mandara, Daengta Roti dan Kopi, and several village-level MSMEs in Samboja District. Results showed a significant increase in partners’ understanding and skills. Previously, most MSMEs did not maintain regular records and mixed personal and business finances. After mentoring, partners successfully separated personal and business finances, performed detailed daily recordings, categorized cost, revenue, and capital items, and prepared standardized simple financial reports. They also began applying budgeting for production costs, electricity, employee salaries, and cash control. This initiative concludes that financial literacy and financial management mentoring for MSMEs in IKN supporting regions is highly effective in enhancing business financial performance. It is recommended that similar training be conducted regularly by local governments and universities to support sustainable MSME growth toward the vision of Indonesia Emas 2045.