Penerapan Pembukuan UMKM Berbasis Template Excel Untuk Meningkatkan Akuntabilitas Keuangan Usaha Keripik Permata di Kabupaten Asahan
DOI:
https://doi.org/10.62383/transformasi.v2i4.2341Keywords:
Bookkeeping, Financial, Mentoring, MSME, StatementsAbstract
This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.
References
Fahrudin. (2022). Evaluasi partisipatif dalam program pemberdayaan masyarakat. Lembaga Penelitian dan Pengabdian Masyarakat.
Heikal, M., Putra, H., & Zulfikar, R. (2022). Small business record keeping and accountability. Journal of SME Development.
Hery. (2021). Akuntansi keuangan: Teori dan konsep. PT Grasindo.
Himawan, Y. (2021). Financial literacy and SMEs performance. Journal of Entrepreneurship and Business, 5(2), 77–89.
Ikatan Akuntan Indonesia. (2018). Standar akuntansi keuangan entitas mikro, kecil, dan menengah (SAK EMKM). IAI.
KemenkopUKM. (2022). Laporan kinerja UMKM nasional. Kementerian Koperasi dan UKM Republik Indonesia.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate accounting (16th ed.). Wiley.
Lestari, R. (2023). Excel-based bookkeeping for micro enterprises. Journal of Accounting Technology and Innovation, 4(1), 45–55.
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Otoritas Jasa Keuangan. (2022). Survey nasional literasi dan inklusi keuangan. OJK. https://www.ojk.go.id
Putra, A., & Wijaya, H. (2021). UMKM financial literacy and business performance. Jurnal Manajemen dan Bisnis, 9(1), 11–22.
Rahmawati, N., & Siregar, D. (2022). Accountability and governance in SMEs. Journal of Applied Accounting, 8(3), 101–112.
Siregar, D., & Santoso, B. (2023). Financial management problems in Indonesian SMEs. Journal of Economic Development, 12(1), 53–66.
Sugiyono. (2020). Metode penelitian pendidikan: Pendekatan kuantitatif, kualitatif, dan R&D. Alfabeta.
United Nations Development Programme. (2020). Capacity building framework. UNDP.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
