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All Journal Jurnal Deformasi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Fakultas Teknik: Jurnal Abditek Innovative: Journal Of Social Science Research Dirkantara Indonesia Jurnal RAK (Riset Akuntansi Keuangan)
Lenggogeni
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Transportation Other

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Journal : Dirkantara Indonesia

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Pengembangan Analisis Laporan Keuangan untuk Meningkatkan Literasi Keuangan dan Efisiensi Operasional UMKM Arsjah, Regina Jansen; Rayi Retno Dwi Asih; Lenggogeni
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.164

Abstract

This community service program aimed to enhance financial literacy and improve MSME owners’ skills in preparing and analyzing financial statements as a basis for business decision-making. The activities involved structured training and technical assistance for 40 MSME participants from Bekasi and Jakarta. The training materials included basic financial statements (balance sheet, income statement, cash flow) and simple financial ratio analysis. Evaluation was conducted using pre-tests, post-tests, and observation of practice sessions. The results indicated that 80% of participants were able to independently prepare financial statements, while 85% reported improved understanding of cash flow management and cost control. Some MSMEs also applied the Material Flow Cost Accounting (MFCA) approach to identify production efficiency, reducing raw material waste by up to 10%. This program demonstrates that practice-based financial literacy training can strengthen transparency, increase financial institutions’ trust, and support the sustainability of MSMEs.
Co-Authors Abdullah Azzam adhi purnomo Adhi Purnomo Asih, Rayi Retno Dwi Aurellia Putri Said, Nandiva Berliana Yasinta, Rezi Berliana, Rezi Dewi, Swaraswati Kemala Fadia Syawalia Putri Intan Puspa Wangi Maulidia Danubrata, Fitra Narendra Aditya Nico Hutabarat, Frans Regina Jansen Arsjah Restu Adji Nugroho Sri Handoyo, Santoso Yasinta, Rezi Berliana Zahrah, Kania