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All Journal Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat
Stewart Sebastian
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Law, Crime, Criminology & Criminal Justice Public Health Other

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Pelatihan Pelaporan Keuangan Sederhana bagi UMKM Pemula Amin Wijoyo; Stewart Sebastian; Brayden Brayden; Eric Bryan Lie
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 4 No. 3 (2026): Juli : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v4i3.2910

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, most early-stage MSME owners still face significant limitations in managing their business finances. The main challenges include a lack of understanding regarding financial recordkeeping, the absence of separation between personal and business finances, and limited knowledge of financial reporting standards based on SAK EMKM. This community service activity aimed to improve the understanding and skills of early-stage MSME owners in preparing simple financial reports. The training was conducted in a face-to-face format at the Integrated Business Service Center (PLUT) – KUMKM of Belitung Regency on May 21, 2026, using a combination of material presentation, contextual practice problems, and group discussion sessions. The results indicated that approximately 80% of participants demonstrated a solid understanding of the material and showed improved ability to read, prepare, and analyze simple financial statements. Participants also exhibited high enthusiasm and expressed interest in exploring accounting topics further. This activity is expected to encourage MSME owners to develop disciplined financial recordkeeping habits, enabling them to manage their businesses more professionally and sustainably.
Pelatihan Penyusunan Jurnal Penyesuaian bagi Siswa/I SMP: Penguatan Pemahaman Siklus Akuntansi dan Penyusunan Laporan Keuangan Amin Wijoyo; Richard Edbert; Stewart Sebastian
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 4 No. 3 (2026): Juli: Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v4i3.1473

Abstract

Understanding adjusting entries is one of the fundamental competencies that students should acquire in learning the accounting cycle, as it plays an important role in the preparation of financial statements in accordance with accounting principles. However, at the junior high school level, as observed at Kristen Yusuf Junior High School Jakarta, many students still experience difficulties in understanding the concept of adjusting entries, identifying accounts that require adjustments, and recognizing their impact on financial statements. These challenges are caused by limited instructional time, insufficient opportunities for practical exercises, and teaching methods that remain focused on theoretical instruction. Therefore, the Faculty of Economics and Business at Tarumanagara University conducted a Community Service Program (PKM) aimed at providing students of Kristen Yusuf Junior High School Jakarta with a deeper understanding of adjusting entries. The program was carried out through interactive face-to-face learning sessions, accompanied by discussions of relevant case studies. This Community Service Program is expected to serve as an alternative approach to accounting education by promoting more interactive learning, enhancing students' understanding of adjusting entries, and strengthening their foundational knowledge of the accounting cycle and the preparation of financial statements.
Co-Authors Amin Wijoyo Brayden Brayden Eric Bryan Lie Richard Edbert