Keywords
How to Cite
Abstract
This training activity aims to improve the understanding and skills of Micro, Small, and Medium Enterprises (MSMEs) in recording transactions and preparing simple financial statements. The main problem faced by MSMEs is the lack of optimal financial transaction recording, which makes it difficult for business owners to accurately assess their business conditions. The training materials include basic concepts of financial recording, types of MSME transactions, preparation of journals and ledgers, and the development of financial statements such as income statements and balance sheets. In addition, the training introduces the digitalization of financial reporting through the use of financial applications to support more effective business management. The training method is carried out through the delivery of theoretical materials combined with hands-on practice in recording transactions. The results show that participants are able to understand the importance of financial recording as a basis for decision-making, monitor business performance, and improve their ability to prepare simple financial statements. With this training, it is expected that MSMEs will be able to manage their finances in a more organized, transparent, and sustainable manner, thereby enhancing business performance and competitiveness in the digital era.
References
Alamsyah, R. (2025). Peran penting laporan keuangan dalam upaya peningkatan kinerja UMKM. Jurnal Kajian Administrasi Negara.
Anisah, N., & Pujiati, L. (2018). Kesiapan Usaha Mikro Kecil dan Menengah Dalam Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah Untuk Menunjang Kinerja. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 1(2), 45–56.
Handayani, N., Hasanuddin, H., & Idrawahyuni, I. (2024). Pengaruh Literasi Akuntansi Dan Pemanfaatkan Sistem Informasi Akuntansi Terhadap Akurasi Pencatatan Keuangan (Studi Kasus Pada UMKM di Kabupaten Kepulauan Selayar). Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (Jebma), 4(2), 915–925.
Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Jakarta: Ikatan Akuntan Indonesia.
Lestari, P. (2023). Pelatihan akuntansi keuangan pada UMKM dalam meningkatkan kemampuan penyusunan laporan keuangan. Jurnal Pengabdian Masyarakat.
Lonando, D., & Ramadhan, R. (2025). Pengaruh penggunaan aplikasi keuangan digital terhadap efisiensi dan kinerja UMKM. Penamas: Journal of Community Service, 5(4), 797–805.
Nainggolan, A., et al. (2025). Digitalisasi laporan keuangan UMKM dan implikasinya terhadap efisiensi operasional. Jurnal Progresif Ekonomi dan Bisnis.
Palasari, R. S. (2025). Peningkatan kapasitas UMKM melalui pelatihan akuntansi dan pengelolaan keuangan. Jurnal Pengabdian Ekonomi dan Bisnis.
Sarfiah, S. N., Atmaja, H. E., & Verawati, D. M. (2019). UMKM sebagai pilar membangun ekonomi bangsa. Jurnal REP (Riset Ekonomi Pembangunan), 4(2), 137–146.
Sofa, D. M., Djatu, P. F. P., Mardianto, T., Surbakti, M. A., & Yunanda, A. S. (2024). Pelatihan penyusunan laporan keuangan sederhana untuk UMKM menggunakan aplikasi Akuntansiku. Easta Journal of Innovative Community Services, 3(1), 17–24.
Tambunan, T. (2019). UMKM di Indonesia: Perkembangan dan tantangan. Jakarta: Ghalia Indonesia.
Taufiq, M., & Purwono, E. (2024). The importance of accounting digitalization for MSMEs. Jurnal Akuntansi dan Transformasi Digital.
Wasiah, S., et al. (2025). Pendampingan pencatatan laporan keuangan berbasis aplikasi digital pada UMKM. Jurnal Pengabdian Masyarakat.