Pendampingan Sistem Informasi Akuntansi Sederhana Melalui Klasifikasi Biaya Dan Alur Input Data Pada UMKM Industri Tahu Tempe

Authors

  • Della Marsyanda Universitas Pamulang
  • Putri Emi Anggani Universitas Pamulang
  • Dian Novita Universitas Pamulang
  • Muhammad Al Daffa Rizal Universitas Pamulang

DOI:

https://doi.org/10.32493/tridaya.v3i2.60522

Keywords:

UMKM, Sistem Informasi Akuntansi, Klasifikasi Biaya, Alur Input Data, Pendampingan

Abstract

Poor financial record-keeping in production-based MSMEs directly hinders business owners from calculating production costs and making sound decisions. This community service activity aimed to assist the Suroso Group Tofu and Tempe Factory in implementing an accounting information system through cost classification and financial data input flows. Conducted on April 23, 2026, with 10 participants, the program comprised three sessions using a participatory action and direct demonstration approach: financial literacy introduction, production cost classification, and bookkeeping-based data input practice. The program's distinctiveness lies in its cost classification framework tailored specifically to the tofu and tempe production cycle, along with a Kahoot-based post-test evaluation. Results showed significant improvements: financial literacy rose from 40% to 82%, recording flow comprehension from 35% to 80%, data input ability from 28% to 75%, and participant engagement from 50% to 90% (average increase of 43.5%). These findings underscore the importance of context-specific, needs-based coaching for production MSMEs in building financial management capacity.

References

Handayani, T., & Kurniawan, R. (2021). Klasifikasi biaya produksi sebagai dasar

penentuan harga pokok produksi pada industri rumah tangga. Jurnal Riset Akuntansi, 13(2), 201–214.

Hall, J. A. (2016). Accounting information systems (9th ed.). Cengage Learning.

Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. (2023). Perkembangan data usaha mikro, kecil, dan menengah tahun 2023. Kementerian Koperasi dan UKM.

Mulyadi. (2016). Sistem akuntansi (Edisi ke-4). Salemba Empat.

Pratama, A. R., & Lestari, S. (2023). Pendampingan penyusunan laporan keuangan bagi pelaku UMKM berbasis pencatatan sederhana. Jurnal Pengabdian kepada Masyarakat, 9(1), 45–47.

Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems (15th ed.). Pearson Education.

Rudianto. (2021). Akuntansi biaya: Konsep dan penerapan. Erlangga.

Sari, N. P., & Wibowo, H. (2022). Efektivitas pendampingan administrasi keuangan terhadap peningkatan tata kelola UMKM. Jurnal Abdimas Ekonomi dan Bisnis, 4(1), 88–97.

Sujarweni, V. W. (2020). Akuntansi UMKM: Panduan praktis penerapan akuntansi pada usaha mikro kecil menengah. Pustaka Baru Press.

Tambunan, T. T. (2022). Usaha mikro, kecil, dan menengah di Indonesia: Isu dan perkembangan. LP3ES.

Downloads

Published

2026-07-31

How to Cite

Marsyanda, D., Emi Anggani , P., Novita, D., & Muhammad Al Daffa Rizal. (2026). Pendampingan Sistem Informasi Akuntansi Sederhana Melalui Klasifikasi Biaya Dan Alur Input Data Pada UMKM Industri Tahu Tempe. TRIDAYA: Jurnal Pengabdian Kepada Masyarakat, 3(2), 219–226. https://doi.org/10.32493/tridaya.v3i2.60522

Issue

Section

Articles