PELATIHAN LITERASI LAPORAN KEUANGAN SEDERHANA BAGI UMKM LEGOK: DAMPAK PADA PRAKTIK PENCATATAN DAN PROFITABILITAS
DOI:
https://doi.org/10.29303/abdiinsani.v12i10.2870Keywords:
Community Service, MSMEs, Financial Literacy, Financial Report, Community EmpowermentAbstract
The 2025 Community Service Program (KKN) of Universitas Cendekia Abditama (UCA) in Legok District focused on providing simple financial report literacy training for Micro, Small, and Medium Enterprises (MSMEs). Many MSME actors in this area lack basic knowledge and skills in recording financial transactions and preparing essential financial statements such as income statements and cash flow reports. This program aimed to enhance the financial management capabilities of local businesses to support more informed business decision-making. The implementation method included seminars, technical training sessions, and direct assistance using a participatory approach to ensure active engagement of participants. The results showed a significant improvement in participants’ understanding and application of simple financial recording techniques. They became more capable of calculating profits, monitoring cash flow, and evaluating their business performance. Several MSMEs began to adopt more systematic financial practices. This training effectively contributed to increased profitability and strengthened the economic independence of the Legok community. Therefore, the program demonstrated a positive impact on MSME empowerment through the improvement of basic financial literacy.
Downloads
References
Alinsari, N. (2021). Peningkatan Literasi Keuangan pada UMKM Melalui Pelatihan dan Pendampingan Pembukuan Sederhana. Magistrorum Et Scholarium: Jurnal Pengabdian Masyarakat, 1(2), 256–268. https://doi.org/10.24246/jms.v1i22020p256-268
Alinsari, N., Ahmad, N., & Nurhidaya, N. (2020). Peningkatan Literasi Keuangan pada UMKM Melalui Pelatihan Pembukuan Sederhana. Prosiding Seminar Nasional Hasil Pengabdian Kepada Masyarakat (SENASDIMAS), 1(1), 10–18.
Armiani, A., & Nursansiwi, D. A. (2024). Peningkatan Literasi Keuangan bagi Pelaku UMKM Melalui Pelatihan Manajemen Keuangan Digital. Jurnal Pengabdian Masyarakat, 1(3), 376–383. https://doi.org/10.62207/rwf1ce65
Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan: Studi pada UMKM di Kota Binjai. Owner: Riset dan Jurnal Akuntansi, 6(2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778
Defina, D., Apriani, F., & Nila, M. K. (2024). Peningkatan Kualitas Hidup Keluarga Melalui Penyuluhan Fungsi Keluarga di Posyandu Bogor Selatan. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 8(4), 511–522. https://doi.org/10.30651/aksiologiya.v8i4.19500
Anggraeni, B. (2015). Pengaruh Literasi Keuangan Pemilik Usaha terhadap Pengelolaan Keuangan: Studi Kasus UMKM Depok. Jurnal Vokasi Indonesia, 3(1), 22–30.
Dewi, N. P., & Hartono, S. (2020). Financial Literacy and Business Sustainability of MSMEs in Times of Crisis. Jurnal Ekonomi dan Bisnis Indonesia, 35(2), 145–157. https://doi.org/10.22146/jebi.52073
Hidayati, R., & Suryani, A. (2019). Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM). Jurnal Manajemen dan Kewirausahaan, 21(3), 210–219. https://doi.org/10.9744/jmk.21.3.210-219
Ruslan, R., Susanti, F., Handayani, R., & Widyasari, W. (2023). Sosialisasi Literasi dan Inklusi Keuangan kepada Pelaku Usaha Mikro, Kecil dan Menengah di Kabupaten Pangandaran. Kumawula: Jurnal Pengabdian Kepada Masyarakat, 6(2), 453–460. https://doi.org/10.24198/kumawula.v6i2.43798
Nurfadilah, S., & Utami, R. (2022). The Impact of Financial Literacy Training on MSME Financial Report Preparation Skills. International Journal of Business and Economics Research, 11(4), 157–165. https://doi.org/10.11648/j.ijber.20221104.12
Pebrianti, Y., Permatasari, I., Yuvita, H., Yoganusmurti, R. R., Setiagraha, D., Prawidi Sakti, I., & Napitupulu, R. A. A. (2023). Manfaat Literasi Keuangan pada Perkembangan UMKM di Lingkungan SMK Sjakhyakirti Kota Palembang. Jurnal Masyarakat Madani Indonesia, 2(3), 187–192. https://doi.org/10.59025/js.v2i3.101
Putra, A. R., & Wulandari, D. (2021). Financial Literacy Level and Access to Finance of Micro and Small Enterprises. Jurnal Akuntansi Multiparadigma, 12(2), 234–245. https://doi.org/10.18202/jamal.2021.12.2.04
Rahman, M. A., Fauzi, F., & Saputra, A. (2021). The Role of Financial Statements Understanding in MSME Business Planning and Evaluation. Journal of Entrepreneurship and Small Business, 9(1), 75–84. https://doi.org/10.15294/jesb.v9i1.34567
Rahmiyanti, S., & Arianto, B. (2023). Pendampingan Literasi Keuangan Digital bagi UMKM Digital di Kelurahan Tembong, Kota Serang. PRAXIS: Jurnal Pengabdian Kepada Masyarakat, 1(3), 158–167. https://doi.org/10.47776/praxis.v1i3.621
Sari, N. M., & Handayani, L. (2020). Literasi Keuangan sebagai Dasar Pengelolaan Keuangan Usaha Mikro Kecil. Jurnal Akuntansi dan Keuangan Islam, 8(1), 33–42. https://doi.org/10.21043/akuntansikeuangan.v8i1.7423
Yamin, Z. A. (2015). Suatu Perpaduan Berpikir Islami (Aqliyah Islamiyah). Jurnal Al Qalam, 1(2), 177–187. https://doi.org/10.32678/alqalam.v1i2.1557

















