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All Journal Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Brayden Brayden
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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 Ayat Jurnal Penyesuaian Perusahaan Dagang pada Siswa SMAN 2 Ferry Adang; Brayden Brayden; Richard Valentino Vladimir
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3413

Abstract

Accounting literacy is a fundamental component of financial literacy that should be introduced to senior high school students to strengthen their understanding of financial reporting. This Community Service Program (PKM) aims to improve students' basic accounting knowledge and skills, particularly in preparing adjusting journal entries for merchandising companies. The program targets twelfth-grade students of SMAN 2 and is conducted through classroom presentations, case-based learning, practical exercises, and interactive discussions that simulate real-world accounting situations. The training addresses challenges identified at the school, including limited instructional time and insufficient opportunities for practical application, which often hinder students' ability to identify accounts requiring adjustment and record appropriate debit and credit entries. By providing structured guidance and hands-on practice, the program is expected to enhance students' accounting literacy and strengthen their conceptual understanding of the accounting cycle. The activity is implemented offline by the Untar PKM team, consisting of material presentations, guided problem-solving sessions, and question-and-answer discussions. Beyond supporting students' learning outcomes, the program also contributes to the school's efforts to enrich accounting education through extracurricular activities. The expected outputs include a conference proceeding or journal publication to be presented at an Untar seminar, as well as a potential Intellectual Property Right (IPR) in the form of copyright for the developed training materials.
Co-Authors Amin Wijoyo Eric Bryan Lie Ferry Adang Richard Valentino Vladimir Stewart Sebastian