Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Medika: Medika
Trinandari Prasetya Nugrahanti
ABFI Perbanas Institute Jakarta, Indonesia,
Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Mentoring in Financial Report Preparation Based on SAK EMKM for Micro-Enterprises Trinandari Prasetya Nugrahanti; Laela Lanjarsih; IGP Ratih Andaningsih
Jurnal Medika: Medika Vol. 5 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/x058tp79

Abstract

This community service project was initiated in response to limited financial literacy and weak financial reporting practices among micro enterprises in Jatimurni Village, Bekasi Regency. Many entrepreneurs have not been able to prepare financial statements per the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), thus hindering business growth and their access to financial institutions. This program aims to improve micro-entrepreneurs' ability to prepare standardized financial reports through a mentoring approach based on the Participatory Rural Appraisal (PRA) method. The activities include planning, training, mentoring, monitoring, and evaluation for three months, with data collection techniques in observations, interviews, and pre- and post-assessments. The results showed a significant increase in participants' understanding and skills in recording transactions, compiling ledgers, and compiling financial statements in accordance with SAK EMKM, supported by a strong positive correlation between participation intensity and learning outcomes (r = 0.78). Mentoring also encourages behavioral change towards financial discipline and accountability. In conclusion, the program effectively bridges the gap between theory and practice, empowering entrepreneurs to manage finances independently and sustainably. This initiative contributes to the national agenda of formalizing MSMEs and financial inclusion.
Co-Authors IGP Ratih Andaningsih Laela Lanjarsih