<![CDATA[The community service activity was conducted at Siklus Coffee & Space Palembang as a partner, with the aim of improving the partner’s understanding and skills in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the use of the Lamikro application. Preliminary findings indicate that the partner’s financial record-keeping remains rudimentary and has not yet resulted in financial statements that comply with SAK EMKM. The activities included raising awareness of the importance of financial reporting, training on the use of the Lamikro application, transaction simulations, and guidance on digital financial record-keeping and financial statement preparation. The participatory approach was implemented through briefings, discussions, hands-on exercises, and joint evaluations with the partner’s bookkeeping staff. The guidance covered the processes of transaction recording, posting, and the preparation and evaluation of interim financial statements. The results showed that the partner was able to prepare interim financial statements in a more systematic manner, thereby supporting operational performance monitoring and financial decision-making. Keywords: MSMEs; SAK EMKM; Lamikro; financial statements; Siklus Coffee & Space.]]>
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