JMI UPIYPTKJMI UPIYPTK

Majalah Ilmiah UPI YPTKMajalah Ilmiah UPI YPTK

MSMEs drive Indonesias economy yet often lack standardized bookkeeping and basic internal control. This community engagement program supported ASPIKMAS MSMEs in Banyumas through need-based training, hands-on mentoring, and participatory evaluation to establish an audit-based bookkeeping system. Thirty MSME representatives (culinary 60%, services 30%, trade 10%) joined four sessions covering simple financial records (cash book, P&L), cash separation, mobile-app logging, and a practical internal-audit checklist. Two weeks after completion, 83% produced a cash book and basic P&L, 70% separated business–personal cash flows, and 67% used a mobile app for daily entries. Participants reported clearer cash tracking and stronger awareness of audit as a routine control. Key barriers were device access and varied digital literacy. The program demonstrates a feasible pathway to professionalize MSME financial practices and improve credit readiness. Future work should track longitudinal outcomes (e.g., loan approvals, revenue stability) and scale via a train-the-trainer model with MSME champions and local finance partners.

This community service program successfully identified the key issues faced by partner MSMEs, particularly those affiliated with ASPIKMAS in Patikraja Subdistrict, namely weak bookkeeping systems, limited understanding of internal auditing, and restricted access to formal financing.Through a series of activities—including outreach, training, technology adoption, and intensive mentoring—this program enhanced the knowledge, skills, and awareness of MSME actors regarding the importance of standardized financial recording and basic auditing as tools for business control.For MSMEs, the program delivered tangible benefits such as improved financial literacy, the separation of personal and business finances, and the ability to prepare basic financial statements that are more transparent and accountable.

Berdasarkan hasil penelitian, beberapa saran penelitian lanjutan dapat diajukan untuk memperdalam pemahaman dan meningkatkan efektivitas program pemberdayaan UMKM. Pertama, penelitian kuantitatif dengan desain eksperimen dapat dilakukan untuk mengukur dampak jangka panjang dari pelatihan terhadap kinerja keuangan UMKM, seperti peningkatan pendapatan, profitabilitas, dan akses ke pembiayaan formal. Kedua, penelitian kualitatif dengan pendekatan studi kasus dapat digunakan untuk mengeksplorasi faktor-faktor kontekstual yang mempengaruhi keberhasilan implementasi sistem akuntansi berbasis audit di UMKM, termasuk peran pemimpin UMKM, dukungan dari komunitas, dan ketersediaan infrastruktur teknologi. Ketiga, penelitian pengembangan dapat dilakukan untuk merancang dan menguji coba model pelatihan yang disesuaikan dengan kebutuhan dan karakteristik UMKM di berbagai sektor dan wilayah, dengan mempertimbangkan tingkat literasi digital, akses ke sumber daya, dan tantangan operasional yang dihadapi.

  1. ANALISA URGENSI DIGITALISASI DAN LAPORAN KEUANGAN BAGI UMKM | Jurnal Cakrawala Ilmiah. analisa urgensi... bajangjournal.com/index.php/JCI/article/view/4340ANALISA URGENSI DIGITALISASI DAN LAPORAN KEUANGAN BAGI UMKM Jurnal Cakrawala Ilmiah analisa urgensi bajangjournal index php JCI article view 4340
  2. "Turkish SMEs’ Use of Financial Statements" by Howard E. Vanauken, Semra Ascigil et al..... digitalcommons.pepperdine.edu/jef/vol19/iss1/6Turkish SMEsAo Use of Financial Statements by Howard E Vanauken Semra Ascigil et al digitalcommons pepperdine edu jef vol19 iss1 6
  3. Efektivitas Akuntansi Digital Ditinjau Dari Digital Literacy, Relative Advantage, Competitive Preasure,... jurnal.unigo.ac.id/index.php/gaj/article/view/3194Efektivitas Akuntansi Digital Ditinjau Dari Digital Literacy Relative Advantage Competitive Preasure jurnal unigo ac index php gaj article view 3194
  4. Auditing Services and SME Financial Performance: The Moderating Role of Information Technology | Home.... doi.org/10.47260/bae/1122Auditing Services and SME Financial Performance The Moderating Role of Information Technology Home doi 10 47260 bae 1122
  5. Teknologi Informasi dan Kualitas Laporan Keuangan UMKM | Erawati | Ekonomis: Journal of Economics and... doi.org/10.33087/ekonomis.v7i1.809Teknologi Informasi dan Kualitas Laporan Keuangan UMKM Erawati Ekonomis Journal of Economics and doi 10 33087 ekonomis v7i1 809
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