PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM GUNA MENINGKATKAN AKSES PEMBIAYAAN UMKM
DOI:
https://doi.org/10.32493/abms.v7i2.60971Keywords:
MSMEs, SAK EMKM, Financial Report, Access to Financing, community serviceAbstract
This Community Service (PkM) program aims to improve the skills of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to support increased access to business financing. The program was conducted in Sadeng Village, Bogor Regency, primarily targeting MSMEs who still experience limitations in managing their business administration and financial records. Key challenges faced by partners include low financial literacy, the lack of systematic transaction recording, the mixing of personal and business finances, and a lack of understanding of the importance of financial reports as a requirement for applying for financing from formal financial institutions. The program implemented an educational, participatory, and application-based approach, encompassing outreach, training, hands-on practice, and mentoring in preparing SAK EMKM-based financial reports. The materials provided covered the importance of business financial management, simple transaction recording techniques, preparing profit and loss statements, financial position statements, and utilizing financial records to support business development. The mentoring was conducted directly based on the participants' own business transactions, enabling them to more easily understand and apply the material. The results of the activity demonstrated an increase in participants' understanding and ability to record business transactions in a more orderly and systematic manner. Participants began to differentiate between personal and business finances and prepare simple profit and loss reports in accordance with the principles of the MSME Financial Accounting Standards (SAK). Furthermore, there was a shift in participants' mindset regarding the importance of business financial management as a business control tool and a means of increasing access to financing. This activity is expected to help MSMEs improve their professionalism in business management, thereby supporting the sustainability and development of their businesses.
Keywords: MSMEs, SAK EMKM, financial reports, access to financing, community service.
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