Akuntansi dalam Usaha Sederhana (UMKM Pelajar)

Authors

  • Anggun Sepriani Zai Universitas Pamulang
  • Wenni Anisa Fitri Fitri
  • Agustina Rosita Pinas Pinas
  • Alwan Amrulloh Amrulloh
  • Irenne Putren, S.Pd.,M.Pd Putren

DOI:

https://doi.org/10.32493/abms.v7i1.54693

Abstract

Micro, Small, and Medium Enterprises (MSMEs) run by students face challenges in financial management due to a lack of understanding of basic accounting. This community service program aims to improve the competency of MSME students in simple financial record keeping. The activity was carried out at State Senior High School 11, South Tangerang City and involved 30 MSME students. The community service method consisted of intensive training and mentoring in financial record keeping practices using a simple, easy-to-understand format. The results of the community service program showed an 85% increase in participants' understanding of basic accounting concepts, and 90% were able to practice recording their business financial transactions. Participants were also able to create simple financial reports that include profit and loss statements and balance sheets. This activity has a positive impact on the sustainability of student businesses by increasing their ability to control finances and make better business decisions.


Keywords: student MSME; financial report; financial education

References

Astuti, W., & Sapitri, R. G. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis, 20(1), 1-13.

Kemenkop UKM. (2021). Perkembangan data usaha mikro, kecil, menengah dan usaha besar. Jakarta: Kementerian Koperasi dan Usaha Kecil dan Menengah.

Kolb, D. A. (2015). Experiential learning: Experience as the source of learning and development (2nd ed.). New Jersey: Pearson Education.

Kusuma, I. C., Wijayanti, A., & Solikhah, B. (2021). Pelatihan pembukuan sederhana untuk meningkatkan pengelolaan keuangan UMKM ibu rumah tangga. Jurnal Pengabdian Masyarakat, 7(2), 145-156.

Purwanti, E. (2017). Analisis pengetahuan laporan keuangan pada UMKM industri konveksi di Salatiga. Jurnal Ekonomi dan Bisnis, 18(2), 75-86.

Rahmawati, D. (2019). Pelatihan penyusunan laporan keuangan sederhana bagi pelaku UMKM Desa Tegalmade. Jurnal Akuntansi dan Pajak, 20(1), 62-72.

Wahyuni, S. (2020). Pengaruh pencatatan keuangan terhadap keberlanjutan usaha mikro kecil menengah. Jurnal Riset Akuntansi dan Bisnis, 20(1), 1-10.

Downloads

Published

2025-12-31

Issue

Vol. 7 No. 1 (2025): Abdimisi

Section

Articles

License

Copyright (c) 2026 Anggun Sepriani Zai, Wenni Anisa Fitri Fitri, Agustina Rosita Pinas Pinas, Alwan Amrulloh Amrulloh, Irenne Putren, S.Pd.,M.Pd Putren

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.