OPTIMALISASI LAPORAN KEUANGAN SEBAGAI KUNCI KEBERHASILAN UMKM

Abstract

This Community Service Activity (PKM) aims to enhance the capabilities of MSME (Micro, small, and Medium Enterprises) actors at Sport Center Witanaharja, Pamulang Sub-District, South Tangerang City, in preparing financial statements in accordance with SAK EMKM. The identified problems include the fact that most MSMEs have not yet implemented bookkeeping and lack financial statements, making it difficult to assess business performance or access funding. The activity was carried out by lecturers and students from the Accounting Study Program at Universitas Pamulang through a participatory approach, utilizing methods such as observation, interviews, socialization, and interactive discussions. The results indicate an increase in participants' understanding of the importance of financial recording, the steps for preparing financial statements, and their benefits for business sustainability. This activity is expected to positively impact business management and serve as the starting point for ongoing mentoring.