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. The Entrepreneurship and bookkeeping training aims to increase knowledge, attitudes, and skills about entrepreneurship and bookkeeping for prospective new entrepreneurs, so that they know, understand, and be able to become resilient entrepreneurs. This activity was carried out in Indramayu Regency, West Java. Young men/women dropping out of school as unemployed productive age, ladies and gentlemen who have the potential to become entrepreneurs, developed their potential and abilities through the concepts of learning, practicing, and working. Through this approach, prospective entrepreneurs can actualize their potential in developing a type of business-oriented to local resources that can increase income as well as the economy of the surrounding community. Learning activities involve participant participation through the PRA (participatory rural appraisal) method. Stages of activities consist of preparation, program implementation, training, and monitoring and evaluation of the implementation of activities. The results of the activities show that entrepreneurship training and bookkeeping activities are very closely followed by prospective new entrepreneurs with high enthusiasm, given their desire to gain understanding and facilitation in order to overcome the main problems they face in the field. An increase in the knowledge, understanding, and skills of the participants between before training and after training.Keywords: Training, Entrepreneur, Bookkeeping, IndramayuAbstrak. Pelatihan kewirausahaan dan pembukuan bertujuan untuk meningkatkan pengetahuan, sikap dan keterampilan tentang kewi­rausahaan dan pembukuan usaha bagi calon wirausaha baru (WUB), agar mereka mengetahui, memahami dan mampu menjadi wirausahawan tangguh. Kegiatan ini  dilakukan di Kabupaten Indramayu, Jawa Barat. Para pemuda/pemudi putus sekolah sebagai penganggur usia produktif, bapak-bapak dan ibu-ibu berusia produktif yang berpotensi menjadi wirausaha dikembangkan potensi dan kemampuannya melalui konsep belajar, berlatih, dan bekerja. Melalui pendekatan ini para para calon wirausahawan dapat mengaktualisasikan potensi mereka dalam mengembangkan suatu jenis usaha yang berorientasi pada sumber daya lokal yang dapat meningkatkan pendapatan sekaligus perekonomian masyarakat sekitar.  Kegiatan pembelajaran melibatkan partisipasi peserta melalui metode PRA (participatory rural appraisal). Tahapan kegiatan terdiri dari persiapan, pelaksanaan program, pelatihan, dan monitoring evaluasi pelaksanaan kegiatan. Hasil kegiatan menunjukkan bahwa kegiatan pelatihan kewirausahaan dan pembukuan sangat diikuti oleh para calon wirausaha baru dengan semangat yang tinggi, mengingat keinginan mereka untuk mendapatkan pemahaman dan fasilitasi dalam rangka mengatasi permasalahan utama yang dihadapinya di lapangan. Terjadi peningkatan pengetahuan, pemahaman dan keterampilan para peserta antara sebelum pelatihan dengan setelah pelatihan.Kata Kunci: Pelatihan, Wirausaha, Pembukuan, Indramayu

Pelatihan Peningkatan Kemampuan Kewirausahaan dan Pembukuan dalam Mendukung Terbentuknya Wirausaha Baru di Kabupaten Indramayu