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All Journal Jurnal Penelitian dan Pengabdian Masyarakat
Hayu Yolanda Utami
Sekolah Tinggi Ilmu Ekonomi KBP
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM  Kerupuk Azizah Kota Padang Desyani Umar; Muhammad Rivandi; Elsa Meirina; Elvirha Dwi Kartika; Hayu Yolanda Utami; Mike Kusuma Dewi
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/em5qp753

Abstract

This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.
Co-Authors Dewi, Mike Kusuma Kartika, Elvirha Dwi Meirina, Elsa Rivandi, Muhammad Umar, Desyani