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Journal : Dirkantara Indonesia

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.
Konsep dan Praktik Mengelola Dokumen Dana Kas untuk Pelaporan Bisnis Mayangsari, Sekar; Arsjah, Regina Jansen; Oktaviani, Ayu Aulia; Yumiarsi; Syahilul Amri
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.v4i1.169

Abstract

This Community Service program aimed to enhance the competencies of vocational school teachers in West Jakarta in accounting, particularly in the management of petty cash. The initiative was motivated by the limited understanding among teachers regarding petty cash recording and reporting, which is a crucial component of the accounting cycle. A total of 30 uncertified vocational school teachers participated in this intensive training, designed to be both comprehensive and interactive. The implementation method consisted of three stages: preparation, execution, and evaluation. Training materials covered basic concepts of petty cash, recording procedures, case examples, and practical exercises guided by expert instructors. Evaluation was carried out using pre-tests and post-tests to measure the participants’ improvement. The results showed a significant increase in participants’ understanding, as indicated by higher average post-test scores compared to pre-test scores. These findings confirm that the training effectively enhanced teachers’ vocational accounting competencies. The program highlights the importance of continuing similar training with broader coverage and sustainability to strengthen vocational education quality in Indonesia.