Pengenalan Pembukuan Sederhana untuk Entrepreneur Keluarga Mandiri di Kader Posyandu Kp. Rawa Lele, Ciputat-Tangerang Selatan
DOI:
https://doi.org/10.32493/abms.v7i1.56617Abstract
Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the growth and development of the Indonesian economy in general and the South Tangerang region in particular. To manage these businesses, MSMEs still need knowledge of simple bookkeeping and taxation. Recognizing this, one of the roles of universities is to contribute to providing knowledge about bookkeeping and taxes for MSMEs. This community service aims to provide insight into the preparation of financial reports and taxation for MSMEs. The service was carried out at the Posyandu Cadre Forum in Rawa Lele Village, Jombang Village, Ciputat District, South Tangerang. The target of this service was the mothers of the Posyandu cadres in Rawa Lele Village, Jombang Village, Ciputat District, South Tangerang. Problems that occurred in the partners were resolved in several stages of activities, namely preparation, implementation, and evaluation. Preparation was carried out by conducting a preliminary survey related to the problems faced by partners. Implementation was carried out through training and mentoring using the material presentation method followed by discussion and questions and answers. Evaluation of this stage was carried out by collecting and summarizing data from each activity stage. The results of the community service activities showed a level of success with the suitability of the material topics with the information needed by the mothers of the Posyandu cadres in Rawa Lele Village in facing future challenges. After receiving counseling, the mothers of the Posyandu cadres in Rawa Lele Village will be in the community and have the opportunity to develop themselves in the field of entrepreneurship at the MSME level. This community service program has enthusiastically provided participants with responses to the PKM material and increased their knowledge and awareness of the importance of simple bookkeeping for MSMEs and their tax applications.
Keywords: Financial Reports, Taxation, Mentoring, Socialization, MSMEs.
References
Abidin, A. Z., & Dharma, M. B. (2017). Strategi Pengembangan usaha Mikro Kecil Menengah Dinas Koperasi dan UKM Kota Tangerang Selatan. PROCEEDINGS UNIVERSITAS PAMULANG.
Bimbim, Dani, dan Sigit, Pelatihan dan Konsultasi Perpajakan Di Lingkungan Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas Bandung, 2017;
DR, chatamar Rasjid, Ais, S.H., M.H, Badan Hukum Yayasan (Suatu Analisis Mengenai Yayasan Sebagai Suatu Badan Hukum Sosial), Cet. Ke 1, 2002, ISBN 979-414-862-8, tahun 2002 hal 160;
Ermaya, H. N. L., & Fahria, R. (2019). Pemberdayaan Pelaku Umkm Di Kota Tangerang Selatan Melalui Perhitungan Penetapan Biaya Produk. Sabdamas, 1(1), 33-38.
Fadillah, S., Maemunah, M., & Hernawati, N. (2021). Implementasi Penentuan Harga Pokok Dan Harga Jual Produk Pada UMKM. Kajian Akuntansi, 22(2), 135-147.
Hery. Kewirausahaan, Jakarta. 2017
Heryanto. Analisis Tingkat Kepuasan Peserta Diklat dari Kualitas Pelayanan Diklat Badan Kepegawaian Daerah Kabupaten Kepulauan Mentawai, Mentawai. 2014.
Huda Afandi, Ainul. Bilik-Bilik Pesantren Sebuah Potret Perjalanan. Jakarta: Paramadina, 2003;
Lanen, W., Anderson, S., & Maher, M. (2013). Fundamentals of cost accounting. McGraw- Hill Education.
Mardiasmo, Perpajakan Edisi Terbaru 2018. Yogyakarta, 2018.
Mubarok, Abdullah, dkk. (2023). Sosialisasi dan Pendampingan Penyusunan Laporan Keuangan Dan Perpajakan UMKM Pada Resto Soto Kudus Kampung Sawah Ciputat Timur Tangerang Selatan. Nanggroe: Jurnal Pengabdian Cendikia, Volume 2, Nomor 3, Juni 2023. ISSN: 2986-7002.
Mulyadi., 2016, Akuntansi Biaya. Edisi 5, Cetakan 11, Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN .
Mulyati, H., Efriadi, A. R., & Nurwati, N. (2020). WORKSHOP PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM BINAAN PINBAS MUI. Sawala: Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat, 1(1), 23-30.
Nuraeni, Manajemen Sumber Daya Manusia Lembaga Pendidikan, Universitas Islam Negeri Alaudin Makasar,2019;
Oktavia, T. A., Hartono, H. R. P., Wibowo, S. G., & Sartika, D. A. (2021). Webinar Tantangan Perhitungan Harga Pokok Produksi Bagi Para Pelaku Umkm Pada Era Pandemi Covid-19. Jurnal Abdimas Mandiri, 4(2).
Qirtas Huda, Saeful.Menata Kembali Pesantren, Mencari Bentuk Ideal, dalam Menggagas Pesantren Masa Depan. Yogyakarta,2003;
WJS, Kamus Besar Bahasa Indonesia, Jakarta. 1984;
Yoyo Zakaria Ansori, Pengaruh Karakter Disiplin Siswa Melalui Peranan Guru di Sekolah Dasar, Universitas Majalengka, 2020,
Zamakhsari Dhofier, Tradisi Pesantren Studi tentang Pandangan Hidup Kiai dan Visinya Mengenai Masa Depan Indonesia, cet. ke-9, (Jakarta: LP3ES, 2011, hal 41;
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Gunung Subagyo Anom Haryoso, Aditya Riky Nugroho, Irwan Setiawan

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:
- 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.
- 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.
- 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:
- Share — copy and redistribute the material in any medium or format
- 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.