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Basic Financial Recording Training for Batik Pringmas MSMEs in Banyumas Regency Kurnia Indah Sumunar; Chusnul Maulidina Hidayat; Muhammad Eka Purbaya; Joseph Alfred M Reyroso
SWAGATI : Journal of Community Service Vol. 4 No. 2 (2026): July
Publisher : Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/swagati.2026v4i2.2839

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic growth and preserving regional cultural heritage. One of the MSMEs with significant cultural and economic potential is KUB Batik Pringmas in Banyumas Regency. However, the business group still faces challenges in financial management, especially in preparing systematic financial records and financial statements. This community service activity aimed to improve the participants’ understanding of basic financial recording and financial management. The activity was conducted through observation, lectures, discussions, and question-and-answer sessions. The training involved 20 batik artisans from KUB Batik Pringmas. The materials included basic accounting equations, financial statement components, cash flow management, and basic bookkeeping practices. The results showed that participants gained improved knowledge of basic financial management, improved skill to make basic financial statement, and improved motivation to record the transaction, with the average evaluation score increasing from 64.0% in the pretest to 83.6% in the posttest. Participants also demonstrated high enthusiasm during the activity despite language barriers because the material was delivered bilingually in Indonesian and English. Overall, the program contributed positively to improving financial literacy and strengthening financial management awareness among Batik Pringmas MSMEs.
The Effect of Financial Reporting Digitalization and Digital Financial Literacy on MSME Profitability in the Digital Transformation Era Kurnia Indah Sumunar; Muhammad Hilman Rusydie; Chusnul Maulidina Hidayat
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15452

Abstract

Digital transformation becoming more popular in financial management for Micro, Small, and Medium Enterprises (MSMEs), especially in the process of recording and reporting. The financial reporting digitalization enables faster, more accurate, and integrated output, which can enhance decision making in MSMEs. This research examines the effect of digital financial reporting and financial literacy to MSMEs profitability. Using a quantitative survey of 100 MSMEs owners and analyzed with multiple linear regression, this study found that digital financial reporting does not significantly effect on profitability, and financial literacy positively and significantly effect in profitability. This results recommend that adopting digital financial technology can improve business performance and the efficiency of financial reporting. MSME owners and policymakers should apply digital transformation.