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All Journal Jurnal Atma Inovasia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Teresia, Apelina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pelatihan dan Pendampingan Pencatatan Keuangan Sederhana Bagi UMKM Binaan KSP Multi Artha Utama Putri, Devitia; Teresia, Apelina; Matitaputty, Shandy Jannifer; Rini Hastuti; Agnes Arie; Agung Sugiarto
Jurnal Atma Inovasia Vol. 5 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i3.10683

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan usaha produktif yang memiliki peran sebagai pilar dasar perekonomian nasional. Pengabdian ini merupakan hasil kerjasama dengan Koperasi Simpan Pinjam (KSP) Multi Artha Utama yang bertujuan untuk mendampingi UMKM. Adapun kendala yang dihadapi UMKM tersebut diantaranya kurangnya pengetahuan atau pemahaman tentang urgensi dan manfaat pencatatan keuangan, kurangnya pengetahuan tentang teknis pencatatan keuangan, dan ketiadaan sumber daya untuk melakukan pencatatan keuangan. Tujuan pendampingan ini antara lain UMKM memiliki pengetahuan serta pemahaman terkait manfaat dan teknis pencatatan keuangan sederhana sehingga nantinya apabila membutuhkan tambahan dana dari bank, maka UMKM tersebut dapat memenuhi persyaratan yang ada. Proses pengabdian dilakukan melalui tahapan (1) Observasi UMKM (2) Sosialisasi kepada UMKM (3) Pelatihan dan Pendampingan pembuatan catatan keuangan sederhana UMKM. Hasil pengabdian menunjukkan bahwa para mitra menjadi lebih terbuka dan sadar bahwa pencatatan keuangan penting dan bermanfaat. Selain itu, melalui pelatihan dan pendampingan ini para mitra dapat membuat pencatatan keuangan secara sederhana sesuai dengan aktivitas jenis usaha masing-masing.
Openness of SME Operators towards Financial and Tax Reporting: A Perspective from the Theory of Planned Behavior Dewi, Stefani Fierzca; Teresia, Apelina; Nilamsari, M. Devitia Putri; Matitaputty, Shandy Jannifer
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.959

Abstract

Financial record-keeping and taxation have become strategic priorities amid the high investment opportunities in the Metropolitan City. MSMEs are prime examples of business entities reliant on funding accessibility. The importance of financial record-keeping and taxation for MSMEs hinges on the awareness and readiness of MSMEs operators. This study aims to achieve the following objectives: (1) Understand the perspectives of MSMEs operators in Semarang City regarding financial record-keeping, (2) Explore how MSMEs operators use financial information in their business decisions, and (3) Provide an overview of MSMEs operators' perspectives in Semarang City regarding taxation. The research employs a qualitative approach with semi-structured interviews and utilizes snowball sampling for data collection. Data analysis is conducted using NVIVO software, grounded in the Theory of Planned Behavior as the analytical framework. The study reveals that MSMEs in Semarang City consider financial record-keeping and taxation fundamental, yet the utilization of financial information by MSMEs operators remains suboptimal. Key challenges include insufficient understanding of proper financial record-keeping practices, irregular and undisciplined recording habits, limited proficiency in using modern technology, and a lack of ongoing training for MSMEs operators.
Co-Authors Agnes Arie Dewi, Stefani Fierzca Matitaputty, Shandy Jannifer Nilamsari, M. Devitia Putri Putri, Devitia Rini Hastuti Sugiarto, Agung