ASSISTANCE IN PREPARING SIMPLE INCOME AND CASH FLOW STATEMENTS FOR FURNITURE BUSINESS OWNERS IN PETEKEYAN VILLAGE, TAHUNAN DISTRICT, JEPARA CITY

Abstract

Orderly and structured financial management is a crucial factor in the success of small and medium-sized businesses. However, most furniture entrepreneurs in Petekeyan Village, Tahunan District, Jepara City, still experience difficulties in preparing simple financial reports such as income and cash flow statements, and break-even point analysis. This activity aims to improve the understanding and skills of furniture entrepreneurs in preparing basic financial reports and break-even point analysis independently. The method used includes four stages of situation analysis, training, mentoring, and evaluation, with a total of 20 participants and a six-month implementation period. The training materials include recording daily transactions, classifying income and expenses, preparing income and cash flow statements, and calculating break-even points. Initial results indicated that only 20% of participants understood the importance of financial reporting and were able to prepare profit and loss statements or calculate the Break-Even Point. After training and mentoring, 100% of participants were able to prepare profit and loss statements, present simple cash flows, and calculate their business's Break-Even Point. Evaluations showed that 93.33% of participants found the training material easy to understand and very useful in their business operations. All participants began recording financial transactions regularly and using reports as a basis for decision-making. This activity demonstrated that a simple, contextual, and sustainable training approach can improve literacy and encourage strengthening the financial capacity of furniture entrepreneurs in Petekeyan Village. This program can be replicated in other areas to support the sustainable development of furniture entrepreneurs.