Implementasi Sistem Informasi Akuntansi dalam Meningkatkan Akuntanbilitas Laporan Keuangan pada UMKM Kerupuk Azizah Kota Padang

Wilfah Busri Wahyu (Akademi Perbankan Keuangan Pembangunan (AKBP) Padang)
Hayu Yolanda Utami (Akademi Keuangan Dan Perbankan Padang)
Teguh Hidayat (Sekolah Tinggi Ilmu Ekonomi KBP)
Zulkifli (Sekolah Tinggi Ilmu Ekonomi KBP)

Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka

This community service program aimed to implement an Accounting Information System (AIS) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kerupuk Azizah MSME in Padang City to improve financial reporting accountability. The program employed observation, needs assessment, training, implementation assistance, and evaluation through discussions and post-tests. The results showed improved participants’ competence in preparing SAK EMKM-compliant financial statements, calculating production costs, managing inventory, and utilizing financial information for decision-making. The program outputs included a Microsoft Excel-based bookkeeping system, SAK EMKM-compliant financial reporting templates, and a user guide to support sustainable implementation. Evaluation results indicated an 85% level of participant understanding, demonstrating that the AIS effectively enhanced financial reporting accountability and strengthened the professionalism of MSME financial management.