Budgeting Training through the Business Financial Management System (SIPEKU) Program for MSMEs at the Pujasera Merah Canteen, UIN Bandung

Sep 12, 2026

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Canteen MSMEs at Pujasera Merah UIN Bandung face weak financial management marked by inconsistent bookkeeping and the mixing of business and personal finances without formal budgeting. This community service program strengthens partners’ financial literacy and managerial capability by applying the Business Financial Management System (SIPEKU) through intensive training, Microsoft Excel-based simulations, and continuous mentoring. Monitoring over two months shows increased engagement, improved digital proficiency, and shifts from initial resistance to active budgeting template adoption, enabling clearer cash-flow visibility and faster decisions.

LanguageEnglish

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Introduction

Abstract

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Budgeting Training through the Business Financial Management System (SIPEKU) Program for MSMEs at the Pujasera Merah Canteen, UIN Bandung Putri Zafira Ruhliandini1*, Ahmad Nur Kamali2, Hadi Jayadi3, Thoriq Rifky Alghifary3 1 Department of Syariah Business Management, Universitas Ma'soem, Sumedang, Indonesia. 2 Sharia Banking, Universitas Ma'soem, Sumedang, Indonesia. 3 Department of Informatics, Universitas Ma'soem, Sumedang, Indonesia. Received: January 10, 2026 Revised: February 8, 2026 Accepted: March 27, 2026 Published: March 31, 2026 Corresponding Author: Putri Zafira Ruhliandini [pz0107@gmail.com](pz0107@gmail.com) DOI: 10.29303/ujcs.v7i1.1518 © 2026 The Authors. This open access article is distributed under a (CC-BY License) Introduction Abstract: The fundamental issue faced by Canteen MSMEs at Pujasera Merah UIN Bandung is weak financial management, characterized by inconsistent bookkeeping and the commingling of business and personal finances without formal budgeting. This community service project aims to enhance financial literacy and managerial skills among partners through the implementation of the Business Financial Management System (SIPEKU) Program. The implementation method employed a participatory learning approach, encompassing intensive training, simulations of Microsoft Excel-based digital toolkits, and continuous mentoring. The results indicate a significant increase in participant enthusiasm and digital proficiency, with business owners successfully operating budgeting templates via their smartphones. Based on a two-month monitoring period, a behavioral transformation was observed, shifting from initial resistance to active adoption. Participants reported positive outcomes, including cash flow transparency, accurate business measurement, and accelerated decision-making capabilities. This program concludes that simple digital budgeting systems are effective in fostering peace of mind and clarifying business growth visions for MSME entrepreneurs. Keywords: Budgeting, MSMEs, Financial Literacy, Business Digitalization. Within the campus environment, the presence of MSMEs, particularly those operating in the culinary Micro, Small, and Medium Enterprises (MSMEs) play a very vital role in the Indonesian economy, both as drivers of economic growth and as providers of employment. Data released by the Central Statistics Agency atthe end of 2020 show that MSMEs contributed 60% to Indonesia’s total GDP over the past ten years, while absorbing 97% of the workforce. Therefore, this sector has great potential to improve equity, welfare, and national economic independence (Khairunnisa & Nofrianto, 2023) . Although the role of MSMEs is very significant, on the other hand, MSMEs are enterprises that are vulnerable to failure. Research results show that as many as 45% of MSMEs experience failure in continuing their businesses (Purwidiantietal., 2024) sector such as canteens and food courts, plays a dual role. In addition to contributing to the local economy, they also serve as providers of basic needs for the academic community. One of the significant culinary centers at UIN Bandung is Pujasera Merah, which accommodates various MSME canteen businesses. Although it has a clear and stable market potential, in reality, many MSMEs at Pujasera Merah still face classic obstacles in managing their businesses, especially in the financial sector. Financial management has become increasingly difficult in the era of globalization and contemporary economic complexity, which requires careful strategies. (Mintarsihet al., 2024) Financial management, which includes planning, controlling, and evaluating budgets (budgeting), is a fundamental pillar for business sustainability and development. Budgets function as a financial roadmap, a coordination tool across functions, and a benchmark for performance control. Business budgets may include sales budgets, cost budgets, profit budgets, cash budgets, in

FAQs

What problem do Pujasera Merah canteen MSMEs face?

They struggle with weak financial management, including inconsistent bookkeeping and mixing personal and business finances without formal budgeting.

What does the SIPEKU program aim to improve?

It improves partners’ financial literacy and managerial skills by implementing a Business Financial Management System and budgeting templates.

How was the training delivered and what were the observed outcomes?

Training used participatory learning with simulations using Microsoft Excel-based digital tools and continuous mentoring. Results showed higher enthusiasm and digital proficiency, with business owners operating budgeting templates via smartphones and gaining cash-flow transparency and faster decision-making.

Sep 12, 2026

Upload by Jasmine