Training on Financial Recording Based on SAK EMKM to Enhance the Sustainability of Micro and Small Enterprises
DOI:
https://doi.org/10.62568/gsce.v2i2.767Keywords:
Accounting Training, Business Sustainability, Micro and Small Enterprises, SAK EMKMAbstract
One fundamental phenomenon commonly encountered in Micro and Small Enterprises (MSMEs) is the unavailability of financial reports in accordance with accounting standards due to perceived complexity. Therefore, training activities are needed to conduct financial recording activities based on the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the sustainability of MSMEs. The purpose of the training is to provide an understanding of the importance of orderly accounting records, so that MSME actors can prepare their financial reports according to standards in a simple and easy way. The results of the activity showed that very simple and easy financial records are cash receipts and disbursements, inventory books, profit and loss reports, and statements of financial position. This training successfully increased the knowledge of participants, as evidenced by an increase in the average score of participants' understanding of 56.12%. The training has succeeded in providing basic education, but requires further guidance to improve participants' understanding and skills.
References
Afandi, A., Laily, N., & Wahyudi, N. (2022). Metodologi Pengabdian Masyarakat. Direktorat Pendidikan Tinggi Keagamaan Islam Kementerian Agama RI. Https://Repository.Uinjkt.Ac.Id/Dspace/Bitstream/123456789/71356/1/Buku.Pdf
Agustini, M. Y. D. H., Nugroho, A. C., Setyowati, L., Tjahjadi, B. F., & Astuti, E. P. (2022). Training On Online Marketing For Supporting Development Of The Batik Gesek Godhong In RW6 Kelurahan Tegalsari, Semarang. Panrita Abdi, 6(3).
Akbar, N., & Suryanti. (2022). Pelatihan Pemantauan Tumbuh Kembang Bayi Balita Dalam Rangka Penguatan Peran Kader Di Desa Paddinging Kecamatan Sandrobone Kabupaten Takalar. Jurnal Panrita Abdi, 6(3).
Anggadini, S. D., Luckyardi, S., & Surtikanti, S. (2023). Development Of Micro Small-Medium Business In Asian Countries (Indonesia, Malaysia, Philippines, And Thailand): A Comparison In Accounting Behavior. Journal Of Eastern European And Central Asian Research (JEECAR), 10(3), 487–497. Https://Doi.Org/10.15549/Jeecar.V10i3.1300
Anggraeni, S. N., Marlina, T., & Suwarno, S. (2021). Penyusunan Laporan Keuangan Pada UMKM Berdasarkan SAK EMKM: Studi Kasus Pada Pabrik Tempe Pak Kasmono. Jurnal Aplikasi Bisnis Kesatuan, 1(2), 253–270. Https://Doi.Org/10.37641/Jabkes.V1i2.1342
Asyahyuti. (2017). Pelatihan Vs Pendampingan [Blog]. Syahyuti. Https://Mauiniapaitusyahyuti.Blogspot.Com/2017/01/Pelatihan-Vs-Pendampingan.Html
Bahri, S. (2016). Pengantar Akuntansi Berdasarkan SAK ETAP Dan IFRS. Andi.
Devindasari, R. L. (2018). Kesiapan Usaha Mikro, Kecil, Dan Menengah (UMKM) Dalam Mengimplementasikan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK-EMKM) Untuk Meningkatkan Akses Modal Perbankan Dan Lembaga Lain Di Kota Malang. Jurnal Ilmiah Mahasiswa FEB, 7(1). Https://Jimfeb.Ub.Ac.Id/Index.Php/Jimfeb/Article/View/5328
Husainah, N., Riyanti, R., & Darto, D. (2021). Model Akuntansi Sederhana Bagi UMKM. Prosiding Seminar Nasional Pengabdian Masyarakat LPPM UMJ, 1(1). Https://Jurnal.Umj.Ac.Id/Index.Php/Semnaskat/Article/View/10663
Ikatan Akuntan Indonesia. (2016). SAK Entitas Mikro, Kecil Dan Menengah. Ikatan Akuntan Indonesia.
Kementerian Keuangan. (2025). Tips Membuat Laporan Keuangan Sederhana Untuk UMKM. Bea Cukai Aceh. Https://Kanwilaceh.Beacukai.Go.Id/Mandatory/Laporan-Keuangan.Html
Kholifah, E. A. N., & Firmansyah, I. D. (2021). Accounting Is Monster: Kesiapan Umkm Keripik Muris Dalam Menerapkan Laporan Keuangan Berdasarkan SAK-EMKM. Journal Of Accounting And Financial Issue (JAFIS), 67–79. Https://Doi.Org/10.24929/Jafis.V1i2.1266
Kuttner, M., Mayr, S., Mitter, C., & Duller, C. (2023). Impact Of Accounting On Reorganization Success: Empirical Evidence From Bankrupt Smes. Journal Of Accounting & Organizational Change, 19(6), 24–45. Https://Doi.Org/10.1108/JAOC-06-2021-0080
Maryani, M., & Sari, F. (2023). Pengembangan Model Akuntansi Yang Berbasis Kecerdasan Buatan. All Fields Of Science Journal Liaison Academia And Sosiety, 3(4), 44–49. Https://Doi.Org/10.58939/Afosj-Las.V3i4.687
Mayasari, I., & Fauzi, M. R. (2025). Pelatihan Dan Implementasi Pencatatan Laporan Keuangan UMKM Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah. Journal Of Innovation And Sustainable Empowerment, 4(3), 149–159. Https://Doi.Org/10.25134/Jise.V4i3.181
Mulyani, A. S. (2018). Manfaat Informasi Akuntansi Dalam Perkembangan Usaha Mikro Kecil Dan Menengah. Journal Ecodemica, 2(1).
Ningsih, T. W., Tulasi, D., & Masela, M. Y. (2023). Investigasi Qualitative: Menggali Tantangan Yang Dihadapi UKM Indonesia Dalam Mengakses Layanan Keuangan. Sanskara Akuntansi Dan Keuangan, 1(03), 120–130. Https://Doi.Org/10.58812/Sak.V1i03.102
Nurrohmah, I. (2015). Analisis Perkembangan Usaha Mikro, Kecil Dan Menengah Sebelum Dan Sesudah Menerima Pembiayaan Musyarakah [Universitas Negeri Yogyakarta]. Https://Eprints.Uny.Ac.Id/17761/
Purba, M. A. (2019). Analisis Penerapan Sak Emkm Pada Penyusunan Laporan Keuangan Umkm Di Kota Batam. Jurnal Akuntansi Barelang, 3(2), 55–63. Https://Doi.Org/10.33884/Jab.V3i2.1219
Rusli, T. S., Amelia, D. A., Rahayu, D., Setiaji, B., & Yuniwati, I. (2024). Pengantar Metodologi Pengabdian Masyarakat. Yayasan Penerbit Muhammad Zaini.
Sarah, A. S. (2023). Analisis Perhitungan Persediaan Bahan Baku Menggunakan FIFO Dan Average Dalam Menentukan Harga Pokok Penjualan (Studi Kasus Pada Unit Usaha Pakan Ternak Koperasi Unit Desa Mandiri Bayongbong Garut-Jawa Barat. JAMMI, 4(1). Https://Eprints.Ummi.Ac.Id/3458/
Suarantalla, R. (2025). Peran Artificial Intelligence (AI) Dalam Optimalisasi Pemasaran Digital Pada Usaha Mikro, Kecil, Dan Menengah (UMKM). RIGGS: Journal Of Artificial Intelligence And Digital Business, 4(3), 8480–8491. Https://Doi.Org/10.31004/Riggs.V4i3.3277
Surbakti, L. P., Maulana, A., & Wijayanti, A. (2021). PELATIHAN PENGENALAN AKUNTANSI BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR. Jurnal Abdimas Ekonomi Dan Bisnis (Jameb), 1(2), 28–32. Https://Doi.Org/10.31599/Jameb.V1i2.921
Tripalupi, R. I. (2022). Pengantar Akuntansi 1: Teori, Latihan Soal Dan Latihan Soal Berbasis Komputer. Gunung Djati Publishing.
Tripalupi, R. I. (2023). Financial Accounting And Management Accounting Training For Msmes At The Annisa Bandung Cooperative. Teumulong: Journal Of Community Service, 1(2), 57–65. Https://Doi.Org/10.62568/Jocs.V1i2.7
Ulfi Hanifah, R., G Agustine, M., & Widyakto, A. (2023). Peran Akuntansi Pada Era Society 5.0 Sebagai Anteseden Terhadap Pertumbuhan Kinerja Umkm Dan Pengaruh Penggunaan Informasi Akuntansi. Owner, 7(2), 1732–1751. Https://Doi.Org/10.33395/Owner.V7i2.1485
Zotorvie, J., Fiagborlo, J., & Kudo, M. (2025). Transforming Accounting Practices In Small And Medium-Scale Enterprises (Smes): The Roles And Challenges Of Information And Communication Technology. Journal Of Money And Business, 5, 271. Https://Doi.Org/10.1108/JMB-09-2024-0054
Downloads
Submitted
Accepted
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ramadhani Irma Tripalupi, Lina Yulianti, Siti Asma’ Binti Mohd Rosdi, Ainun Nazriah, Abdul Hadi bin Abdul Satar
This work is licensed under a Creative Commons Attribution 4.0 International License.
