PENINGKATAN LITERASI AKUNTANSI DAN PEMBUKUAN SEDERHANA BAGI UMKM MELALUI PROGRAM PENGABDIAN MASYARAKAT

Abstrak

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian, tetapi banyak yang masih menghadapi kendala dalam pengelolaan keuangan, terutama pencatatan transaksi, penyusunan laporan keuangan sederhana, dan pemisahan keuangan pribadi dengan usaha. Program pengabdian masyarakat di bidang akuntansi dikembangkan untuk meningkatkan literasi akuntansi dan keterampilan pembukuan sederhana melalui pelatihan, praktik langsung, dan pendampingan. Hasil berbagai program menunjukkan peningkatan pemahaman peserta mengenai konsep dasar akuntansi, kemampuan menyusun catatan kas harian dan laporan laba rugi sederhana, serta meningkatnya kesadaran akan pentingnya pencatatan keuangan bagi keberlanjutan usaha. Meski demikian, tantangan seperti rendahnya konsistensi pencatatan, keterbatasan literasi digital, dan resistensi sebagian pelaku usaha masih memerlukan pendampingan berkelanjutan serta dukungan kolaboratif dari perguruan tinggi, pemerintah, dan komunitas lokal.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy, yet many still face challenges in financial management, particularly in recording transactions, preparing simple financial statements, and separating personal from business finances. Community service programs in the field of accounting were developed to enhance accounting literacy and simple bookkeeping skills through training, hands-on practice, and mentoring. The results of various programs demonstrate an improvement in participants' understanding of basic accounting concepts, their ability to prepare daily cash records and simple income statements, as well as an increased awareness of the importance of financial record-keeping for business sustainability. Nevertheless, challenges such as a lack of consistency in record-keeping, limited digital literacy, and resistance from some business owners still require ongoing mentoring and collaborative support from universities, the government, and local communities.