PENDAMPINGAN PERENCANAAN KEUANGAN DAN LAPORAN SAK EMKM PADA UMKM

Authors

  • Puspita Handayani Universitas Pamulang
  • Juitania Universitas Pamulang
  • Ahmad Ridho Fachrizal Chaery Universitas Pamulang

DOI:

https://doi.org/10.32493/abms.v7i2.60776

Keywords:

UMKM, SAK EMKM, Literasi Keuangan

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi masyarakat. Namun, banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, seperti pencatatan transaksi yang belum sistematis, pencampuran keuangan pribadi dan usaha, serta rendahnya pemahaman mengenai penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kemampuan pelaku UMKM di Desa Sadeng, Kecamatan Leuwisadeng, Kabupaten Bogor dalam melakukan perencanaan keuangan jangka panjang dan menyusun laporan keuangan sesuai SAK EMKM. Metode yang digunakan meliputi observasi, penyuluhan, pelatihan, praktik, dan pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pencatatan transaksi, pemisahan keuangan pribadi dan usaha, serta penyusunan laporan laba rugi dan laporan posisi keuangan sederhana. Selain itu, peserta memahami pentingnya perencanaan keuangan dalam mendukung pengembangan usaha. Kegiatan ini berhasil meningkatkan kapasitas pengelolaan keuangan UMKM sehingga mendukung keberlanjutan dan daya saing usaha.

References

Aribawa, D. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis, 20(1), 1–13.https://journal.uii.ac.id/JSB/article/view/4424

Fitriyah, F., & Rosyidah, E. (2021). Pendampingan penyusunan laporan keuangan UMKM berbasis SAK EMKM. Jurnal Pengabdian kepada Masyarakat.https://ejournal.unesa.ac.id

Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM).https://web.iaiglobal.or.id

Kementerian Koperasi dan UKM Republik Indonesia. (2023). Data UMKM Indonesia.https://kemenkopukm.go.id

Narsa, I. M., Widodo, A., & Kurnianto, S. (2022). Financial literacy and accounting training for MSMEs. Journal of Community Service and Empowerment, 3(1), 1–10.https://jurnal.uns.ac.id/jcse

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Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th Edition).https://www.cengage.com

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Published

2026-06-26

Issue

Vol. 7 No. 2 (2026): Abdimisi

Section

Articles

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Copyright (c) 2026 Puspita Handayani, Juitania, Ahmad Ridho Fachrizal Chaery

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