Entrepreneurship and Accounting System Assistance for Business Sustainability of MSMes in Bali Based on Tri Hita Karana Local Cultural Values

This community engagement program provides training and assistance in management and entrepreneurship for micro, small, and medium enterprises (MSMEs), grounded in the local cultural values of Bali through Tri Hita Karana (THK) philosophy. The program includes education on entrepreneurial orientation, marketing, and financial management, emphasizing values aligned with business sustainability. Entrepreneurial orientation fosters a strong work ethic, perseverance, and resilience. The program involved two MSME groups and employed methods such as lectures, group discussions, and mentoring. Evaluation results indicate improved skills in basic bookkeeping, use of online platforms for promotion, and increased entrepreneurial intention. Integrating Tri Hita Karana values into entrepreneurship has been shown to support the long-term sustainability of MSMEs in Bali.