BIMBINGAN TEKNIS PENYUSUNAN LAPORAN KEUANGAN BERBASIS KOMPUTER DI UMKM DAPOER NISWAH
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Published:
Jul 17, 2025
Keywords:
financial literacy, UMKM, Microsoft Excel,, financial statements, training
Section
Articles
Statistics Article
Article View : 103 Times
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Yus Epi
Politeknik Ganesha Medan
Nurlela
Politeknik Ganesha Medan
syarifah fadillah natasha
politeknik ganesha medan
Zakia Fadila
Politeknik Ganesha Medan
Selfitrida A Yani
Politeknik Ganesha Medan
Irma Hariyanti Siregar
Politeknik Ganesha Medan
Dinda Putri Maysara
Politeknik Ganesha Medan
Dinda Rahmatullah Lubis
Politeknik Ganesha Medan
Abstract
This community service aims to improve the understanding and skills of the micro business actors at Dapoer Niswah in compiling structured financial reports using Microsoft Excel. The problems faced include unstructured financial records and lack of digital literacy. The method involves training, practice, and mentoring. The results showed significant improvement in knowledge and skills, as well as positive feedback. Excel-based recording is proven effective for practical use in micro businesses.
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How to Cite
Epi, Y., Nurlela, natasha, syarifah fadillah, Fadila, Z., Yani, S. A., Siregar, I. H., Maysara, D. P., & Lubis, D. R. (2025). BIMBINGAN TEKNIS PENYUSUNAN LAPORAN KEUANGAN BERBASIS KOMPUTER DI UMKM DAPOER NISWAH. Jurnal Masyarakat Indonesia (Jumas), 4(02), 62–66. https://doi.org/10.54209/jumas.v4i02.260
References
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[3] Ikatan Akuntan Indonesia (IAI), Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Jakarta: IAI, 2018.
[4] Ikatan Akuntan Indonesia (IAI), Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan. Jakarta: IAI, 2021.
[5] Kementerian Koperasi dan UKM Republik Indonesia, “Data Statistik UMKM 2021.” [Online]. Available: https://www.kemenkopukm.go.id
[6] D. E. Kieso, J. J. Weygandt, and T. D. Warfield, Intermediate Accounting, 16th ed. New Jersey: Wiley, 2019.
[7] D. E. Kieso, J. J. Weygandt, and T. D. Warfield, Financial Accounting, 18th ed. New Jersey: Wiley, 2020.
[8] S. Mehar, "How to Use Microsoft Excel for Business and Finance," International Journal of Office Applications, vol. 4, no. 2, pp. 77–83, 2023.
[9] Microsoft, “Microsoft Excel Overview,” 2022. [Online]. Available: https://support.microsoft.com/en-us/excel
[10] Supriyadi, "Penerapan SAK EMKM oleh Pelaku Usaha Mikro di Indonesia: Hambatan dan Solusinya," Jurnal Akuntansi dan UMKM, vol. 3, no. 2, pp. 55–63, 2020.
[11] Undang-Undang Republik Indonesia No. 12 Tahun 2012 tentang Pendidikan Tinggi.
[12] Undang-Undang Republik Indonesia No. 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah.