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All Journal Faktor Exacta Jurnal SOLMA Communication in Biomathematical Sciences EDUPEDIA Forum Manajemen Journal of Vocational Education Studies (JOVES) Mandalika Mathematics and Educations Journal JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Sustainable Community Development Meta: Journal of Science and Technological Education
Ilham Saiful Fauzi
Politeknik Negeri Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pelatihan Pencatatan Laporan Keuangan Sederhana bagi Pelaku UMKM di Kampung Wisata Tempe Sanan Malang Dyah Metha Nurfitriasih; Putri Ayu Berlianingtyas; Ilham Saiful Fauzi; Dharmawan Iqbal Akbar; Farisa Nur Maula; Hesti Wahyuni
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21409

Abstract

Background: Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi lokal dan nasional, namun masih banyak pelaku UMKM yang menghadapi kendala dalam melakukan pencatatan keuangan secara sistematis. Kondisi ini dapat berdampak pada kurang optimalnya pengelolaan usaha dan kesulitan dalam menilai kinerja keuangan. Permasalahan serupa terjadi pada pelaku UMKM di Kampung Wisata Tempe Sanan, yang merupakan kawasan sentra industri tempe dan menjadi destinasi edukasi di Kota Malang. Kegiatan pengabdian kepada masyarakat bertujuan untuk memberikan pelatihan pencatatan akuntansi dan penyusunan laporan keuangan sederhana sesuai dengan SAK EMKM bagi pelaku UMKM di Kampung Wisata Tempe Sanan Malang agar mampu menyusun laporan keuangan secara mandiri, akurat, dan bermanfaat bagi pengambilan keputusan usaha. Metode: Metode pelaksanaan kegiatan dilakukan melalui tahapan observasi lapangan, pelatihan interaktif, praktik langsung pencatatan transaksi, dan evaluasi hasil latihan. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta pelaku UMKM terhadap konsep dasar akuntansi, klasifikasi transaksi, dan dapat menyusun laporan keuangan sederhana seperti laporan laba rugi dan neraca dengan benar. Selain itu, pelaku UMKM juga menunjukkan peningkatan kesadaran akan pentingnya pencatatan keuangan dalam pengambilan keputusan usaha. Kesimpulan:  Kegiatan ini berkontribusi pada peningkatan literasi keuangan dan profesionalisme pelaku UMKM di wilayah Kampung Wisata Tempe Sanan Malang.
Analisis Konsep Matematika Dalam Penyusunan Laporan Keuangan Mahasiswa Akuntansi Vuvut Selviana; Ilham Saiful Fauzi; Zainal Abdul Haris; Fitrotul Maulidiyah
Mandalika Mathematics and Educations Journal Vol 7 No 4 (2025): Desember
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jm.v7i4.10481

Abstract

Financial statements are a fundamental element of accounting and serve as the basis for strategic decision-making, requiring mastery of accounting principles and quantitative skills. This descriptive qualitative study aims to describe the mathematical concepts and their applications in the preparation of financial statements by accounting students. Data were collected through interviews, student grades, and financial statement documents. The results indicate that the essential mathematical concepts include basic arithmetic, algebraic equations (e.g., ), ratios/percentages, basic statistics, and rounding. Although all students employed the same concepts, the depth and level of integration varied. Students categorized as “very good” demonstrated the ability to link calculations with transaction reasoning, analyze ratios across periods, apply statistical tools for diagnosis, and maintain accuracy control, resulting in financial reports that are meaningful and actionable. In contrast, students in the “fair” category tended to be procedural, focusing on numerical accuracy but lacking interpretation of the underlying meaning. It is therefore recommended that mathematics instructors develop learning models that integrate mathematical theory with direct accounting practice. Project-based or real case study approaches can help students better understand the relationship between mathematical computation and the actual outcomes of financial reporting.
Co-Authors Arisudhana, Aditya Bakhrudin Bakhrudin, Bakhrudin Budiprayitno, Bambang Dharmawan Iqbal Akbar Dyah Metha Nurfitriasih Fakhruddin, Muhammad Farisa Nur Maula Galuh Kartiko Handayani, Kuni Utami Haris, Zainal Abdul Hesti Wahyuni INDRA LUKMANA PUTRA Karunia Putra Wijaya Maulidiyah, Fitrotul Muhammad Fakhruddin Nugrahani, Novi Nuning Nuraini Nurfitriasih, Dyah Metha NURUL AZIZAH Palupi, Ratnaning Peni Puspitasari, Peni Pupitasari, Peni Putri Ayu Berlianingtyas Rubianto, Aisyah Vanandia Sari, Padma Adriana Selviana, Vuvut Sutrisno, Sutrisno Vuvut Selviana Wardani, Imaniah Bazlina Widjajanti , Kristina Wijaya, Karunia Putra Zainal Abdul Haris