Yumary: Jurnal Pengabdian kepada Masyarakat
Vol 6 No 4 (2026): Juni

Peningkatan Kapasitas Manajemen Keuangan UMKMThasya Ethnic melalui Pelatihan Pencatatan Akuntansi Praktis

Arif Makhsun (Politeknik Negeri Lampung, Lampung, Indonesia)
M.Muhayin A Sidik (Politeknik Negeri Lampung, Lampung, Indonesia)
Enggar Dwi Cahyo (Politeknik Negeri Lampung, Lampung, Indonesia)
Yunika Marita Sari (Politeknik Negeri Lampung, Lampung, Indonesia)
Yola Febriani (Politeknik Negeri Lampung, Lampung, Indonesia)
Moch. Hidayat Nur Awaludin (Politeknik Negeri Lampung, Lampung, Indonesia)



Article Info

Publish Date
30 Jun 2026

Abstract

Purpose: This community service aims to improve the financial management capacity of Thasya Ethnic MSMEs through practical accounting recording training to strengthen their financial literacy and reporting ability. Methodology The activity applied a participatory community engagement approach involving 15 participants from Thasya Ethnic MSMEs. Data were collected through pre-test, post-test, observation, and interviews. The training used Microsoft Excel-based accounting worksheets covering journal entries, ledgers, trial balance, income statement, and balance sheet preparation. Results: The training increased participants’ understanding and ability to record transactions, prepare simple financial reports, and separate personal from business finances. Quantitatively, financial management capacity improved by 38% after the training. Participants successfully produced structured and digitalized accounting records for September 2025. Conclutions: This practical accounting recording training proved effective in enhancing the financial management capacity of Thasya Ethnic MSMEs. The participants were able to understand the basic concepts of accounting records, prepare simple financial statements, and begin implementing routine bookkeeping in their business activities. Limitations: the study was limited to one MSME and a short training period, so long-term behavioral impact needs further evaluation. Contribution: This study contributes to the development of accounting literacy and financial management practices for creative MSMEs, supporting entrepreneurship and community empowerment education.

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Journal Info

Abbrev

jpm

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Yumary : Jurnal Pengabdian kepada Masyarakat is Indonesian Academic Journal focusing on publishing scientific works related to community services, including current topics and issues based on service activities done by the authors. This aims to significantly contribute to improve the prosperity of ...