Pelatihan Pencatatan Keuangan Sederhana Melalui Aplikasi Akuntansi Bersama Mitra Eskabeh Pamulang

Authors

  • Setia Setianingsih Universitas Pamulang
  • Suciati Muanifah Universitas Pamulang
  • Endah Finatariani Universitas Pamulang

DOI:

https://doi.org/10.32493/abms.v7i1.53792

Abstract



Community service is one of the manifestations of the Tri Dharma of Higher Education that bridges community needs with academic competencies. Pamulang University, through the Accounting Study Program, in collaboration with Mitra Eskabeh Pamulang, carried out an assistance program for Micro, Small, and Medium Enterprises (MSMEs) in Bambu Apus, Pamulang. The main problems faced by the partners were limited understanding of accounting, the absence of separation between business and personal finances, minimal transaction recording, and a lack of knowledge regarding the Break Even Point (BEP) as a basis for profit planning.The program was conducted on April 24–26, 2025, using lectures, discussions, practical sessions, and sharing sessions. The materials included the preparation of simple financial statements, cash flow recording, cost of production calculation, and BEP training. Monitoring and evaluation were carried out through online mentoring to ensure continuous consultation.The results showed significant improvement. Participants began to understand the function of financial statements as a basis for decision-making, separate business and personal assets, and prepare simple financial records. BEP training provided positive impacts, enabling participants to determine the break-even point, plan sales targets, and set selling prices more rationally. Beyond technical skills, the activity also fostered awareness of the importance of systematic financial recording and the use of digital applications to support business management. 

Keywords: MSMEs, Community Service, Accounting, Break Even Point

References

Aidha, N. (2020). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Pada Usaha Mikro, Kecil, Dan Menengah (UMKM) (Studi Pada Mikaila Chicken Di Kota Pekanbaru). Universitas Islam Negeri Sultan Syarif Kasim Riau

Bahri, S. (2016). Pengantar Akuntansi. CV. Andi Offset.

Herwiyanti, E., Azhar, S., Srirejeki, K., & Dinanti, A. (2020). Akuntansi UMKM. Saraswati Nitisara

Hery. (2015). Pengantar Akuntansi. PT. Grafindo

IAI. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah

Downloads

Published

2025-12-31

Issue

Vol. 7 No. 1 (2025): Abdimisi

Section

Articles

License

Copyright (c) 2026 Setia Setianingsih, Suciati Muanifah, Endah Finatariani

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright Notice

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Abdimisi have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, Abdimisi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.

You are free to:

  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  • The licensor cannot revoke these freedoms as long as you follow the license terms.