Basic Accounting Training to Improve Financial Management of KSBI MSMEs

Lidia Wahyuni; Titik Aryati; Shafrani Dizar; Wiwik Robiatul Adawiyah; Neng Hestiana; Agus Salim

doi:10.35877/454RI.mattawang4412

Authors

Lidia Wahyuni Universitas Trisakti
Titik Aryati Universitas Trisakti
Shafrani Dizar Universitas Trisakti
Wiwik Robiatul Adawiyah Universitas Trisakti
Neng Hestiana Universitas Trisakti
Agus Salim PT Guna Timur Raya Tbk

DOI:

https://doi.org/10.35877/454RI.mattawang4412

Keywords:

Basic accounting, financial literacy, MSMEs, Training, KSBI

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s national economy, particularly in job creation and income distribution. However, most MSME actors still face challenges in financial management due to limited basic accounting knowledge and the lack of adoption of digital financial tools. This Community Service (PkM) program aims to enhance the financial literacy and basic accounting skills of members of the Komunitas Sukses Berjamaah Indonesia (KSBI) through a practical-based training approach. The activity was conducted on November 30, 2024, by the Faculty of Economics and Business, Universitas Trisakti, involving 20 participants engaged in culinary, fashion, and printing businesses. The methods used included interactive lectures, group discussions, and hands-on practice in preparing simple cash-based financial statements. The effectiveness of the training was evaluated through pre- and post-tests consisting of ten questions covering five key aspects of accounting understanding. The results indicated a significant improvement, with the average score increasing from 41.25 in the pre-test to 87.75 in the post-test, representing a 112.7% improvement. Participants also demonstrated behavioral changes toward more disciplined financial recording and showed interest in adopting digital accounting applications. This program proved effective in improving financial literacy and professionalism among MSME actors and serves as a sustainable model for capacity building to strengthen the competitiveness of small and micro enterprises.

References

Andranela, R. A., Jisika, Elfrida, M., Arofah, D., Insan, M. F. N., Christianty, E., Mesa, N., Agustisna, Z., Febriyanti, M., & Jelita, V. (2024). Keterampilan Dasar Akuntansi dalam Mengelola Laporan Keuangan UMKM. Jurnal Bhakti Karya Dan Inovatif, 4(1), 14–17.
Arrafi, H. Y., & Arsjah, R. J. (2025). Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM Budianisa Sport. Jurnal Ekonomi Trisakti, 5(2), 1467–1476. https://doi.org/http://dx.doi.org/10.25105/jet.v5i2.23695
Hariyanti, D., Mayangsari, S., Herawaty, V., Rismayanti, & Anggraeni, D. (2025). Dampak Literacy Keuangan terhadap Strategi Keberlanjutan Bisnis dalam UMKM. Dirkantara Indonesia, 4(1), 39–46. https://doi.org/https://doi.org/10.55837/di.v4i1.150
Hartono, H. R. P., Sartika, D. A., Amrulloh, A., Ode, A. La, Kurniawan, Y. D., Nugroho, S. W., & Arini, N. N. (2025). Peningkatan Kapasitas UMKM Melalui Pelatihan Akuntansi Dasar Berbasis Digital. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 4(1), 5729–5733. https://doi.org/https://doi.org/10.31004/jerkin.v4i1.2674
Nay, Y. A., Magdalena, C., Panie, A. A., Baso, P., Malut, M. G., Indrawati, A. S., Seran, M. I., Betu, K. W., & Suninono, A. R. (2025). Peningkatan Kapasitas Pengelolaan Keuangan UMKM melalui Pelatihan Akuntansi Keuangan Tersistematis. Jurnal Pengabdian Masyarakat (Abdira), 5(4), 1068–1075.
Paraswati, D. A., & Aisa, N. N. (2025). Pengaruh Pengetahuan Akuntansi, Literasi Keuangan, Pengelolaan Keuangan, dan Modal Pinjaman terhadap Kinerja UMKM di Rejowinangun. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 9(1), 32–48. https://doi.org/10.31851/neraca.v9i1.18385
Suradi, R., Supriyanto, E., Indah, D. P., Damayanti, F., Umyana, A., Pertiwi, S. I., & Puspitasari, R. N. A. (2022). Kegiatan Pengabdian Kepada Masyarakat: Sosialisasi Dasar-Dasar keuangan Akuntansi Pada UMKM di Kabupaten Sanggau. Abdi Equator, 2(1), 18–24.
Syuhada, P., Putri, A., Safrida, E., Gultom, S. A., & Surianti, M. (2025). Pendampingan Penyusunan Laporan Keuangan Sederhana dan Pelatihan Manajemen Keuangan Dasar untuk UMKM?: Meningkatkan Kapasitas Manajerial dan Akuntabilitas. Jurnal Vokasi, 9(2), 159–166.
Usman, M., & Awaliah, A. U. (2025). Penguatan Pemahaman Akuntansi Dasar dalam Pengelolaan Keuangan UMKM dan Koperasi untuk Meningkatkan Efisiensi dan Transparansi. Abdimasku, 8(1), 199–207.
Zahra, K. A., & Norsita, M. (2025). Evaluasi Penerapan Pencatatan Keuangan pada Usaha Mikro , Kecil , dan Menengah ( UMKM ) di Kabupaten Kotawaringin Barat. Journal of Innovative and Creativity, 5(2), 18684–18695.