Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM Kerupuk Azizah Kota Padang

Umar, Desyani
Rivandi, Muhammad
Meirina, Elsa
Kartika, Elvirha Dwi
Utami, Hayu Yolanda
Dewi, Mike Kusuma

Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 2 (2026): May 2026 In Press

This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.