PKM Pentingnya Akuntansi bagi Pelaku UMKM
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Published:
May 22, 2025
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Accounting
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Made Susilawati
Universitas Persatuan Guru 1945 NTT
Detti Meilandri
Universitas Muhammadiyah Kendal Batang
Nurhanimah
POLITEKNIK LP3I
Endah Prawesti Ningrum
Universitas Bhayangkara Jakarta Raya
Johnny Chandra
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Abstract
Community service is carried out to improve the understanding of MSME entrepreneurs regarding the importance of accounting in business management. Many MSME entrepreneurs in Kupang City do not yet have a good financial recording system, making it difficult to monitor the development of their business. Through this activity, participants are given training on the basics of accounting, such as recording transactions, preparing profit and loss reports, and simple balance sheets. The methods used include counseling, direct practice training, and mentoring. The results of the activity showed an increase in participants' understanding of the functions and benefits of accounting in supporting business sustainability. Participants also began to apply simple financial recording in daily operations. Through this PKM, MSME entrepreneurs are expected to be able to manage their business finances more professionally and be able to increase competitiveness in the market.
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References
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[18] M. I. Hutabarat, E. Firmansyah, S. Sitompul, P. Loo, N. D. Harahap, and F. Y. Zai, “Meningkatkan Kesadaran Kaum Muda dengan Memahami Penghasilan Tidak Kena Pajak bagi Siswa SMA Swasta Indonesia Membangun Medan,” Bima Abdi J. Pengabdi. Masy., vol. 2, no. 1, pp. 40–48, 2022, doi: 10.53299/bajpm.v2i1.126.
[2] M. I. Hutabarat, “Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI,” Owner, vol. 6, no. 1, pp. 348–358, 2022, doi: 10.33395/owner.v6i1.589.
[3] Y. Novita, “Pengaruh E-Commerce , Digital Marketing , Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Generasi Milenial,” JEMSI, vol. 10, no. 5, pp. 3004–3011, 2024.
[4] M. I. Hutabarat, T. Widiyastuti, Duffin, and N. Ervina, “Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES,” Ilomata Int. J. Tax Account., vol. 5, no. 2, pp. 519–534, 2024, doi: 10.61194/ijtc.v5i2.1170.
[5] M. I. Hutabarat, S. Harhap, I. Wulandari, and N. Ervina, “Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM,” El-Mal J. Kaji. Ekon. Bisnis Islam, vol. 6, no. 1, pp. 119–128, 2025, [Online]. Available: https://core.ac.uk/download/pdf/153523699.pdf
[6] I. P. G. D. Widiarta, D. Anindyasari, and A. N. Wahyuningtyas, “Mouth on the Purchase Intention of Frozen Meat Products,” AGRIWAR J., vol. 4, no. 2, pp. 98–107, 2024.
[7] A. Widiawati and E. S. Utami, “Pendampingan Pembukuan Sederhana Pada UMKM di Padukuhan Kauman,” J. TUNAS, vol. 5, no. 1, pp. 26–31, 2022.
[8] A. Apandi, D. S. Sampurna, J. B. Santoso, G. Syamsuar, and F. Maliki, “Pentingnya laporan keuangan yang baik bagi usaha mikro, kecil dan menengah (UMKM),” PROGRESIF J. Pengabdi. Komunitas Pendidik., vol. 3, no. 2, pp. 53–60, 2023, [Online]. Available: https://stei.ac.id/ojsstei/index.php/PROGRESIF/article/view/1056
[9] T. Agustini and Widarti, “IMPLEMENTASI STRATEGI PEMASARAN DAN PEMBUKUAN PENJUALAN BAGI PELAKU UMKM DI KOTA PALEMBANG PROVINSI SUMATERA SELATAN,” Batara Wisnu J. Indones. J. Community Serv., vol. 5, no. 1, pp. 444–452, 2025, doi: 10.53363/bw.v5i1.385.
[10] Y. Novita, “Analisis Strategi Pemasaran Digital dalam Mendorong Pertumbuhan Usaha Kewirausahaan Sosial,” JEMSI (Jurnal Ekon. Manajemen, dan Akuntansi) Available, vol. 11, no. 2, pp. 774–781, 2025, [Online]. Available: https://online-journal.unja.ac.id/JKAM/article/view/13843
[11] I. P. G. D. Widiarta, I. W. Suarna, and N. N. Suryani, “Development Strategy of Bali Cattle Business Towards Sustainable Rural Economy,” Int. J. Life Sci., vol. 5, no. 2, pp. 36–47, 2021.
[12] M. I. Hutabarat, “Rasio Keuangan Mempengaruhi Profitabilitas Pada Bank Persero di Bursa Efek Indonesia,” J. Manag. Accounting, Econ. Bus., vol. 02, no. 02, pp. 25–38, 2021.
[13] R. M. Erizal, A. Safitra, P. F. Mulia, R. Armazumi, R. Ginting, and P. S. Akuntansi, “Edukasi Pentingnya Pembukuan Bagi Pelaku Umkm Cireng Aisyah di Pekanbaru,” J. Pengabdi. Masy. NIAN TANA, vol. 2, no. 3, pp. 80–87, 2024.
[14] B. Sambodo, N. Pratama, S. Jaya, S. Maisyarah, and S. Amelia, “Pentingnya laporan keuangan pada UMKM,” Community Dev. J., vol. 4, no. 2, pp. 4153–4157, 2023.
[15] I. P. G. D. Widiarta, D. Anindyasari, C. Qamara, and D. Aprylasari, “Community Empowerment and Sustainable Economic Development in Karang Tunggal Village, East Kalimantan,” J. Pelayanan dan Pengabdi. Masy. Indones., vol. 4, no. 1, pp. 6–14, 2025.
[16] M. I. Hutabarat, J. Junaidi, and Saleh Sitompul, “Pelatihan Perhitungan Harga Pokok Produksi Bagi Usaha Raja Burger dan Kebab,” Joong-Ki J. Pengabdi. Masy., vol. 2, no. 2, pp. 386–391, 2023, doi: 10.56799/joongki.v2i2.1663.
[17] M. I. Hutabarat, N. D. Harahap, and A. Siregar, “Pengenalan Pembukuan Akuntansi Sederhana pada Guru Madrasah Tsanawiyah Azzidin Medan,” Bima Abdi J. Pengabdi. Masy., vol. 2, no. 2, pp. 78–83, 2022, doi: 10.53299/bajpm.v2i2.199.
[18] M. I. Hutabarat, E. Firmansyah, S. Sitompul, P. Loo, N. D. Harahap, and F. Y. Zai, “Meningkatkan Kesadaran Kaum Muda dengan Memahami Penghasilan Tidak Kena Pajak bagi Siswa SMA Swasta Indonesia Membangun Medan,” Bima Abdi J. Pengabdi. Masy., vol. 2, no. 1, pp. 40–48, 2022, doi: 10.53299/bajpm.v2i1.126.