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All Journal Jurnal Pengabdian Masyarakat Formosa (JPMF) Journal of Management, Economic, and Accounting
Nisrina Nur Afifah
Universitas Djuanda Bogor
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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UMKM Empowerment through Training & Assistance in Preparing Simple Financial Statements at UMKM Adok Furniture Elsa Sayyidina Aulia; Nisrina Nur Afifah; Anggi Suryadi; Chandra Ayu Pramestidewi; Muhammad Nur Afif; Joko Marsudi
Jurnal Pengabdian Masyarakat Formosa Vol. 2 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v2i5.5983

Abstract

The implementation of community service aims to empower UMKM through training and assistance in preparing simple financial statements. This activity was carried out for UMKM actors Adok Furniture Sentul Village, Babakan Madang, on July 21 to August 23, 2023. The implementation method is socialization, training and mentoring. The result of this activity is that Adok Furniture MSME actors can understand and compile cost of goods order cards, debt cards, accounts receivable cards, cash book, raw material stock cards, income statements, statements of financial position, and notes to financial statements. Previously, UMKM actors had not prepared financial statements for their businesses. Through this training and mentoring, Adok Furniture UMKM actors can find out the right cost of goods produced and selling prices, manage accounts receivable and raw material stocks, and find out the condition of business financial performance.
The Effect Of Accounting Knowledge, Accounting Training, And Business Experience On The Use Of Accounting Information Among Msmes In Cibinong District Bogor Regency Nisrina Nur Afifah; Susy Hambani; Ayi Jamaludin Aziz
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1792

Abstract

The purpose of this study is to determine the effect of accounting knowledge, accounting training, and business experience on the use of accounting information among MSMEs. The research was conducted in Tengah Urban Village, Cibinong District, Bogor Regency. This study employed a quantitative method using primary data collected through questionnaires distributed to 100 respondents. The sample size was determined using the Slovin formula with a simple random sampling technique. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (PLS-SEM) approach with the support of SmartPLS 4 software. The findings indicate that accounting knowledge and business experience have an effect on the use of accounting information, while accounting training does not have an effect on the use of accounting information. This study is expected to provide insights for MSME owners in improving the use of accounting information as a basis for business decision-making and to serve as a reference for future research.
Co-Authors Afif, M Nur Anggi Suryadi Ayi Jamaludin Aziz Chandra Ayu Pramestidewi Djoko Marsudi Elsa Sayyidina Aulia Hambani, Susy