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All Journal International Journal of Engagement and Empowerment (IJE2)
Aji Ahmadi Sasmita
Universitas Negeri Jakarta
Humanities Education Other

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STRENGTHENING SMES’ FINANCIAL REPORTING LITERACY THROUGH CROSS-BORDER COLLABORATION IN ACCOUNTING REPORTING TRAINING BASED ON ACCOUNTING STANDARDS TO SUPPORT SDG 9 Ratna Anggraini; Windy Permata Suyono; Dwi Handarini; Rohila Norhamizah Awang; Aji Ahmadi Sasmita; Irima Rahmadani; Najwa Dwi Nuraini Abdilah Putri
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.289

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet they still face serious challenges in financial reporting literacy and compliance with accounting standards. This community service program aims to strengthen MSMEs’ financial reporting literacy through cross-border collaboration in accounting reporting training based on International Accounting Standards to support SDG 9 (Industry, Innovation, and Infrastructure). The activities were carried out in Panglipuran Village, Bangli Regency, Bali, with Loloh beverage MSMEs as the main partner and in collaboration with the University Malaysia Trengganu. The implementation methods included outreach, theoretical and practical training on calculating cost of production based on PSAK No. 14 and IAS No. 2, the use of digital financial recording technology, mentoring, evaluation, and program sustainability strategies. The results showed improved MSMEs’ understanding of basic accounting concepts and cost of production calculations, a shift in financial recording practices from manual to structured, and stronger business credibility for market access. The training successfully provided an understanding of how to identify production cost components and determine the appropriate selling price. This program contributes to strengthening MSME institutional capacity, improving business competitiveness, optimizing digital services, and achieving SDG 9 in the local context of Panglipuran Village
Co-Authors Dwi Handarini Irima Rahmadani Najwa Dwi Nuraini Abdilah Putri Ratna Anggraini Rohila Norhamizah Awang Windy Permata Suyono