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Financial Reporting Strategies for SMEs to Support Bank Credit Applications Triwibowo, Edi; Fuadi, Agus; Wulandari, Dian Sulistyorini; Widiyaningsih, Widiyaningsih
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13607

Abstract

This community service program aimed to enhance the financial literacy of small and medium-sized enterprises (SMEs) in South Tambun, enabling them to prepare accurate financial reports required for bank loan applications. The program provided a series of training workshops, hands-on exercises, and personalized consultations, focusing on the preparation of income statements, balance sheets, and cash flow statements. A total of 8 business owners from various industries participated in the program. The results indicated a significant improvement in participants' understanding of financial reporting, with 87.5% of participants reporting increased confidence in their financial management skills. Additionally, 75% of participants felt prepared to apply for bank loans with the reports they had created. The program demonstrated the value of practical training in improving the financial capabilities of SMEs and facilitating their access to formal financial services. Based on the outcomes, recommendations for further support, advanced training, and partnerships with financial institutions are provided to ensure the sustainability and expansion of the program's impact.
Empowering MSMEs with Basic Accounting Skills for Effective Financial Management Djatnicka, Erlina Widayanti; Purba, Jamian; Wulandari, Dian Sulistyorini; Lutfi, Adilista Puspa Aliya
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13608

Abstract

This community service program aimed to enhance the financial literacy of small and medium-sized enterprises (MSMEs) in Cikarang Pusat. The initiative sought to equip MSMEs owners with fundamental accounting skills necessary for better financial management, focusing on creating financial statements, budgeting, expense tracking, and analyzing financial data. Throughout the program, participants were trained through practical workshops that provided hands-on experience with financial tools and techniques. Pre- and post-program assessments showed a significant increase in participants' confidence levels in managing their business finances, with a marked decrease in those reporting very low or low confidence and an increase in those rating their confidence as high. The program's success highlights the importance of financial education for MSMEs in promoting business sustainability and growth. Based on the results, the program recommends further education, the integration of digital financial tools, and the establishment of peer learning networks to support the ongoing financial development of MSMEs owners. This initiative demonstrates the value of community-based educational efforts in strengthening the financial capabilities of local businesses.
Enhancing MSME Capacity in Preparing Financial Statements for Accessing Financing Purba, Jamian; Djatnicka, Erlina Widayanti; Wulandari, Dian Sulistyorini; Rachman, Mutiara Arvia
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13609

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) significantly contributes to Indonesia's economic growth, yet many MSMEs face challenges in accessing financing due to inadequate financial reporting capabilities. This community service project, aimed to bridge this gap by equipping MSME owners with the skills and knowledge to prepare standardized financial statements. Conducted from October 14 to October 28, 2024, the program utilized a participatory, hands-on approach tailored to the unique challenges faced by MSMEs. The training sessions covered the preparation of Income Statements, Balance Sheets, and Cash Flow Statements, combining theoretical insights with practical applications. The results revealed that 80% of participants successfully prepared complete financial statements by the program's conclusion, demonstrating significant improvement in their financial literacy and reporting skills. However, 20% of participants required additional guidance in specific areas, such as cash flow analysis and transaction classification. Participant feedback highlighted high satisfaction with the program’s relevance and practicality, with suggestions for introducing digital financial tools in future sessions.
Assisting MSMEs in Preparing Integrated Financial Reports with Tax Reporting Permatasari, Maulina Dyah; Yulianti, Vista; Wulandari, Dian Sulistyorini; Hasanah, Yunisa Amardhea
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13610

Abstract

This community service program, aimed to enhance the financial literacy and tax compliance of Micro, Small, and Medium Enterprises (MSMEs). Conducted from October 7 to October 21, 2024, the program involved 10 MSME participants and was held at one of the participant’s business locations. The initiative addressed the common challenges MSMEs face in financial reporting and compliance with tax regulations through a structured series of workshops, hands-on training, and mentoring sessions. The program’s activities included introductory sessions on financial reporting basics, tax compliance regulations, and integration with affordable digital accounting tools. Participants were guided in preparing financial statements and tax reports under close supervision. The results showed a significant improvement in participants' abilities, with 90% successfully preparing financial reports, 90% demonstrating an understanding of tax compliance, and 80% adopting digital tools—an increase from 30%, 40%, and 10%, respectively, before the program. The findings highlight the program's effectiveness in equipping MSMEs with practical skills for better financial management and regulatory compliance.
The Efficient Financial Management as a Practical Solution for Micro and Small Enterprises (MSEs) Widati, Sindik; Fuadi, Agus; Wulandari, Dian Sulistyorini; Widiyaningsih, Widiyaningsih
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13611

Abstract

This community service program aimed to enhance the financial literacy and management skills of local entrepreneurs. Recognizing the vital role of MSEs in driving economic growth, particularly in Cikarang Pusat, this program focused on providing tailored financial training and practical tools to improve budgeting, cash flow management, and record-keeping practices. Over two weeks, from September 8 to September 22, 2024, participants engaged in hands-on workshops, case studies, and one-on-one consultations. The program yielded significant results, with average improvements of 40% in key financial concepts, reflecting the effectiveness of the training. Participants rated the program highly, with satisfaction scores of 4.7 to 4.9, indicating the relevance and value of the content provided. The findings suggest that localized financial training can substantially benefit MSEs, enhancing their operational efficiency and contributing to the broader economic resilience of the community. The program also recommends expanding its duration and incorporating follow-up support to ensure continued growth and sustainability for MSEs in the region.
The Assistance in Preparing Financial Statements for MSMEs Based on Financial Accounting Standards for MSMEs Yulianti, Vista; Oktaviano, Benny; Wulandari, Dian Sulistyorini; Alfansyah, Putri Edelweis Aprilia
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13612

Abstract

This paper discusses the implementation and outcomes of the Assistance in Preparing Financial Statements for MSMEs Based on Financial Accounting Standards for MSMEs in the Tambun Selatan program, which aims to address the financial management challenges faced by MSMEs in the region. The program followed a structured approach, starting with a preliminary needs assessment, followed by workshops, hands-on training, personalized mentoring, and feedback collection. The results indicate significant improvements in participants' knowledge of Financial Accounting Standards for MSMEs, their ability to prepare compliant financial statements, and their adoption of digital tools for financial reporting. Pre- and post-training evaluations revealed that 92% of participants demonstrated a strong understanding of Financial Accounting Standards for MSMEs, 76% were able to prepare accurate financial statements, and 68% began using accounting software.
Maximizing Profit Margins: The Interconnection Between Working Capital Efficiency and Sales Growth Purba, Jamian; Wulandari, Dian Sulistyorini; Djatnicka, Erlina Widayanti
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9093

Abstract

This study explores the influence of working capital efficiency on profitability, emphasizing the moderating role of sales growth. Utilizing panel data from publicly listed companies in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period, the research employs multiple linear regression analysis to assess the direct impact of working capital efficiency, measured by the Working capital efficiency, on profitability, measured by Return on Assets (ROA). The analysis further incorporates sales growth as a moderating variable to evaluate its interaction with working capital efficiency. The findings confirm a positive relationship between working capital efficiency and profitability, underscoring the importance of optimizing current asset and liability management. Additionally, the results demonstrate that sales growth significantly moderates this relationship, amplifying the positive impact of working capital efficiency on profitability. Firms experiencing robust sales growth benefit more from efficient working capital practices, as higher revenues enhance liquidity and resource utilization. Conversely, firms with stagnant or declining sales face limitations in leveraging the benefits of working capital optimization. This research contributes to the existing literature by highlighting the dynamic interplay between working capital efficiency and sales growth, offering a nuanced perspective on profitability determinants. The findings provide actionable insights for managers, suggesting a dual-focus strategy of enhancing working capital efficiency and fostering sales growth to maximize financial performance. Future studies could expand on this framework by exploring additional moderating variables, sector-specific dynamics, and long-term implications in diverse economic contexts.
Edukasi perpajakan untuk UMKM dalam strategi memenuhi kewajiban pajak secara tepat dan efisien Fuadi, Agus; Wulandari, Dian Sulistyorini; Wulandari, Tirin
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.864

Abstract

Kegiatan pengabdian kepada masyarakat telah dilaksanakan pada 6-7 Februari 2025, dengan melibatkan 14 pelaku UMKM. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman UMKM terhadap kewajiban perpajakan serta membekali mereka dengan strategi yang efektif dalam memenuhi kewajiban pajak. Metode yang digunakan mencakup Pendidikan Masyarakat, Konsultasi, dan Pelatihan, sehingga memberikan pendekatan yang komprehensif dalam mengatasi tantangan perpajakan UMKM. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai regulasi pajak, prosedur pelaporan pajak, serta penggunaan sistem e-Filing dan e-Billing. Sebelum pelatihan, hanya 21% peserta yang memiliki pemahaman baik tentang kewajiban pajaknya, dan angka ini meningkat menjadi 86% setelah kegiatan berlangsung. Selain itu, 79% peserta berhasil mendaftarkan diri dalam sistem e-Filing, dan 64% mampu mengisi laporan pajak secara mandiri. Meskipun terdapat kendala seperti kesulitan mengakses sistem pajak online serta kurangnya pencatatan keuangan yang terstruktur, pelatihan ini telah memberikan solusi praktis dalam meningkatkan kepatuhan pajak UMKM. Program lanjutan yang berfokus pada digitalisasi pencatatan keuangan dan adaptasi terhadap regulasi pajak terbaru direkomendasikan untuk mendukung keberlanjutan UMKM. Secara keseluruhan, kegiatan ini berhasil meningkatkan kesadaran dan kepatuhan pajak di kalangan UMKM di Tambun Selatan.
Digitalisasi Pelaporan Keuangan dan Perpajakan UMKM melalui Aplikasi Berbasis Teknologi Muslim, Ahmad Bukhori; Widati, Sindik; Wulandari, Dian Sulistyorini; Lestari, Rindah Putri
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.865

Abstract

Digitalisasi pencatatan keuangan dan perpajakan menjadi tantangan bagi pelaku usaha dalam mengelola keuangan secara akurat dan efisien. Pelaku usaha masih menghadapi kendala dalam pencatatan manual yang rawan kesalahan serta rendahnya kepatuhan terhadap perpajakan. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam menggunakan aplikasi berbasis teknologi guna mendukung pencatatan keuangan dan pelaporan perpajakan. Metode yang digunakan adalah pelatihan, konsultasi, dan difusi ilmu pengetahuan dan teknologi. Pelaksanaan kegiatan dilakukan melalui penyuluhan, demonstrasi, praktik langsung, serta sesi konsultasi dengan delapan peserta di Kecamatan Cikarang Pusat. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 68,5% setelah mengikuti pelatihan. Selain itu, digitalisasi pencatatan keuangan meningkatkan jumlah transaksi terdokumentasi dan mendorong kepatuhan perpajakan, yang sebelumnya hanya 25% menjadi 75%. Beberapa kendala seperti kurangnya pemahaman teknologi dan akses internet dapat diatasi dengan menyediakan panduan digital, video tutorial, serta fitur aplikasi yang mendukung penggunaan offline. Simpulan dari kegiatan ini adalah bahwa penerapan teknologi dalam pencatatan keuangan dan perpajakan UMKM dapat meningkatkan efisiensi usaha, akurasi data, serta kepatuhan pajak. Keberlanjutan program ini diperlukan agar UMKM semakin mandiri dalam mengelola keuangan secara profesional.
Strategi Akuntansi dan Perpajakan UMKM untuk Meningkatkan Kesadaran NPWP demi Pertumbuhan Usaha Wulandari, Dian Sulistyorini; Oktaviano, Benny; Purba, Jamian; Octavia, Winna Rahma
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.866

Abstract

Kesadaran perpajakan di kalangan pelaku usaha masih menjadi tantangan utama dalam meningkatkan kepatuhan pajak. Salah satu faktor yang berkontribusi adalah kurangnya pemahaman mengenai pencatatan keuangan dan manfaat memiliki Nomor Pokok Wajib Pajak dalam pengelolaan usaha. Kegiatan ini bertujuan untuk memberikan edukasi dan pelatihan kepada pelaku usaha mengenai strategi akuntansi dan perpajakan guna meningkatkan kesadaran pajak. Metode yang digunakan adalah pendidikan masyarakat melalui penyuluhan dan pelatihan, yang mencakup pemaparan materi perpajakan, praktik pencatatan keuangan sederhana, serta pendampingan langsung dalam pendaftaran NPWP. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pencatatan keuangan dan kewajiban pajak, dengan rata-rata skor pemahaman meningkat dari sebelum ke sesudah pelatihan. Selain itu, sebagian besar peserta berhasil mendaftarkan NPWP mereka dengan pendampingan dari petugas pajak. Respon positif juga terlihat dalam penerapan aplikasi pencatatan keuangan digital yang diperkenalkan dalam pelatihan. Kesimpulannya, metode pelatihan dan pendampingan langsung terbukti efektif dalam meningkatkan kesadaran dan kepatuhan pajak di kalangan pelaku usaha. Program ini dapat dijadikan model dalam edukasi perpajakan bagi UMKM guna mendukung pertumbuhan usaha yang lebih berkelanjutan.