Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi untuk Meningkatkan Transparansi Usaha di Desa Karya Jadi Kec. Batang Serangan Kab. Langkat Prov. Sumatera Utara: Pengabdian

Berlin Barus; Dumariani Silalahi; Monang Tarigan; Harlen Silalahi

doi:10.31004/jerkin.v4i2.3383

Authors

Berlin Barus Universitas Mandiri Bina Prestasi
Dumariani Silalahi Universitas Mandiri Bina Prestasi
Monang Tarigan Universitas Mandiri Bina Prestasi
Harlen Silalahi Universitas Mandiri Bina Prestasi

DOI:

https://doi.org/10.31004/jerkin.v4i2.3383

Keywords:

Financial Literacy, Simple Financial Reports, Business Transparency, Village Msmes, Economic Empowerment

Abstract

This community service activity aims to improve the skills of micro-entrepreneurs in Karya Jadi Village, Batang Serangan District, Langkat Regency, North Sumatra Province, in preparing simple financial reports as an effort to strengthen business transparency. The implementation method uses an interactive lecture approach and Focus Group Discussion (FGD), which allows participants to understand basic accounting theory while practicing it directly. A total of 25 participants participated in this activity consisting of culinary, trade, and small service entrepreneurs. The results of the pre-test and post-test showed an average increase in understanding of 69.4%, especially in the ability to record transactions and prepare simple profit and loss and cash flow statements. The program also involved collaboration between academics, village governments, and local communities, creating synergy that strengthened the program's effectiveness and sustainability. Results demonstrated that the combination of lectures and focus group discussions (FGDs) was effective in improving financial literacy, building a culture of transparency, and strengthening accountable business governance at the village level. This program is expected to be replicated in other areas with similar characteristics to support sustainable rural economic development.

References

Abdullah, H., & Ardiansyah, R. (2022). Collaborative Governance In Community Empowerment Programs: Lessons From Rural Indonesia. Jurnal Administrasi Publik Dan Pembangunan, 8(1), 55–69.

Aribawa, D. (2016). The Influence Of Financial Literacy On The Performance And Sustainability Of Smes In Indonesia. Jurnal Manajemen Dan Kewirausahaan, 18(3), 234–245.

Dewi, R., & Subroto, E. (2020). Akuntabilitas Dan Transparansi Keuangan Mikro Dalam Penguatan Tata Kelola Ekonomi Lokal. Jurnal Akuntansi Dan Pemberdayaan Masyarakat, 6(1), 45–58.

Etzkowitz, H., & Zhou, C. (2017). The Triple Helix: University Industry Government Innovation And Entrepreneurship. Routledge.

Fauziah, N., & Mahendra, D. (2022). Community-Based Accounting Training To Enhance Transparency And Accountability Among Rural Entrepreneurs. Jurnal Pemberdayaan Ekonomi Masyarakat, 7(2), 241–254.

Handayani, R., Wardhani, T., & Nurdin, M. (2019). Transparansi Keuangan Mikro Dan Dampaknya Terhadap Tata Kelola Ekonomi Desa Di Indonesia. Jurnal Ekonomi Lokal Indonesia, 5(3), 178–189.

Hasanah, N., & Widodo, T. (2021). Implementasi Metode Ceramah Dan Diskusi Dalam Pelatihan Peningkatan Literasi Akuntansi Bagi UMKM Pedesaan. Jurnal Pengabdian Ekonomi Dan Sosial, 7(2), 98–109.

Hendra, M., & Mulyani, D. (2021). Community-Based Transparency In Financial Management As A Driver For Rural Economic Participation. Jurnal Pembangunan Sosial Dan Ekonomi, 9(2), 102–115.

Hidayat, A., & Salim, R. (2023). Integrating Teaching, Research, And Community Service In University-Community Engagement Models. Journal Of Higher Education And Society, 15(1), 44–59.

Hidayati, L., & Rosdiana, A. (2020). Kolaborasi Akademisi Dan Pemerintah Desa Dalam Pemberdayaan Ekonomi Masyarakat. Jurnal Pengabdian Dan Pemberdayaan Masyarakat, 4(1), 65–76.

Huston, S. J. (2020). Measuring Financial Literacy: Building Evidence For Policy And Practice. Journal Of Consumer Affairs, 54(2), 330–352.

Indrayani, D., & Sutanto, A. (2020). Sustaining Empowerment Programs Through Local Institutional Capacity Building. Journal Of Rural Studies And Development, 7(2), 130–141.

Karim, M., & Susanto, Y. (2023). Financial Literacy And Accounting Training As A Strategy To Strengthen MSME Resilience In The Digital Era. Jurnal Ekonomi Dan Kewirausahaan, 15(1), 88–101.

Khairunnisa, F., & Alam, P. (2023). Integrating Microfinancial Reporting With Village Economic Policy For Sustainable Growth. Journal Of Rural Finance And Governance, 5(1), 73–88.

Kurniasih, E., & Yusuf, M. (2022). Building Accountability And Transparency Culture Among Rural Entrepreneurs In Indonesia. Journal Of Community Empowerment Studies, 8(2), 155–170.

Kurniawati, D. (2022). Peningkatan Literasi Keuangan Bagi UMKM Melalui Pelatihan Pencatatan Keuangan Sederhana Di Desa Binaan. Jurnal Pengabdian Kepada Masyarakat, 8(2), 145–156.

Latifah, S., & Munawaroh, Z. (2021). Peran Pendampingan Pascapelatihan Dalam Peningkatan Kompetensi Akuntansi Pelaku UMKM. Jurnal Pengembangan Masyarakat, 9(2), 132–144.

Lusardi, A., & Mitchell, O. S. (2017). How Ordinary Consumers Make Complex Economic Decisions: Financial Literacy And Retirement Readiness. Quarterly Journal Of Finance, 7(3), 1–35.

Nugroho, A., & Aulia, R. (2023). The Impact Of Basic Accounting Training On Financial Reporting Ability Of Micro Entrepreneurs. Jurnal Ekonomi Dan Bisnis Terapan, 10(1), 32–44.

Pramono, B., & Sari, N. (2021). Financial Transparency As A Foundation For Local Economic Governance: Evidence From Microenterprises. Jurnal Ekonomi Dan Kebijakan Publik, 12(3), 287–301

Pratiwi, M., & Suherman, B. (2019). Peningkatan Akuntabilitas UMKM Melalui Pelatihan Penyusunan Laporan Keuangan. Jurnal Akuntansi Multiparadigma, 10(3), 512–524.

Priyono, R., & Putri, N. (2022). Collaborative Learning Through Focus Group Discussion To Enhance Financial Literacy Among Micro Entrepreneurs. Journal Of Community Development Research, 5(1), 42–53.

Purwaningsih, D. (2021). Kolaborasi Lintas Sektor Dalam Pemberdayaan Masyarakat Desa: Perspektif Keberlanjutan. Jurnal Ilmu Sosial Dan Pembangunan, 9(2), 121–134.

Rahmadani, T., & Taufik, R. (2022). Replication Of Community Empowerment Models For Rural Economic Development. Journal Of Social Empowerment And Policy, 11(4), 256–270.

Rahman, R., & Damayanti, F. (2021). Financial Literacy And Financially Responsible Behavior Among Small Business Owners In Rural Areas. Journal Of Rural Economics And Development, 13(1), 51–63.

Ramadhani, S., & Kusuma, P. (2021). Community Participation As A Key To Sustainable Empowerment Programs In Rural Indonesia. Jurnal Pengabdian Masyarakat Berkelanjutan, 9(3), 175–187.

Sartono, R., & Widyastuti, E. (2020). Analisis Faktor Penyebab Rendahnya Kemampuan Pencatatan Keuangan UMKM Di Indonesia. Jurnal Manajemen Dan Kewirausahaan, 22(1), 75–86.

Suherman, B., & Widjaja, R. (2019). Mutual Learning Process In University–Community Engagement For Social Innovation. Journal Of Social Development Studies, 6(3), 210–225.

Susilawati, D., & Handayani, T. (2020). Pelatihan Literasi Keuangan Untuk Peningkatan Kemandirian Usaha Kecil Di Daerah Pedesaan. Jurnal Pemberdayaan Dan Pengembangan Masyarakat, 6(2), 189–200.

Tarman, B., & Chigisheva, O. (2019). Transformation Of Educational Approaches In Community-Based Learning: From Theory To Practice. Journal Of Social Studies Education Research, 10(3), 1–15.

Utami, R., & Prabowo, S. (2021). Transparansi Laporan Keuangan Dan Implikasinya Terhadap Kredibilitas Usaha Kecil. Jurnal Ekonomi Dan Akuntansi, 18(2), 201–214.

Wirawan, I., & Lestari, N. (2020). Strategic Partnership Between Universities And Local Government In Empowering Rural Economy. Journal Of Rural Development Policy, 12(4), 288–302.

Wulandari, E., & Hadi, M. (2020). Pendekatan Partisipatif Dalam Pengembangan Kapasitas Keuangan Masyarakat Desa. Jurnal Pemberdayaan Dan Akuntabilitas, 8(3), 211–223.