Pendampingan Penyusunan Laporan Keuangan Sederhana Melalui Proses Persamaan Akuntansi Pada Mitra UMKM Pemula Sambal Ayam Suwir dan Sambal Cumi di Samarinda

Siti Akmalia; Enny Kartini; Umi Fitria; Milawati Milawati; Athaya Raissya Insyira; Nur Ramadany

doi:10.58266/jpmb.v4i3.1050

Authors

Siti Akmalia IKIP PGRI Kalimantan Timur, Indonesia
Enny Kartini IKIP PGRI Kalimantan Timur, Indonesia
Umi Fitria IKIP PGRI Kalimantan Timur, Indonesia
Milawati Milawati IKIP PGRI Kalimantan Timur, Indonesia
Athaya Raissya Insyira IKIP PGRI Kalimantan Timur, Indonesia
Nur Ramadany IKIP PGRI Kalimantan Timur, Indonesia

DOI:

https://doi.org/10.58266/jpmb.v4i3.1050

Keywords:

UMKM, Literasi Keuangan, Persamaan Akuntansi, Akuntansi Sederhana

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kemampuan akuntansi sederhana pada UMKM pemula yang memproduksi sambal ayam suwir dan sambal baby cumi di Kota Samarinda. Permasalahan utama mitra adalah belum adanya pencatatan keuangan berbasis persamaan akuntansi yang dapat digunakan sebagai dasar penyusunan laporan keuangan. Metode kegiatan meliputi observasi awal, pelatihan, dan pendampingan intensif selama empat minggu. Pelatihan dilakukan dengan pendekatan learning by doing melalui simulasi pencatatan transaksi berbasis persamaan akuntansi. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan keterampilan mitra. Hasil kegiatan menunjukkan peningkatan rata-rata keterampilan sebesar 48%. Mitra yang sebelumnya mencatat secara sederhana kini mampu menyusun laporan laba rugi dan arus kas bulanan. Program ini juga menumbuhkan kesadaran pentingnya transparansi keuangan dan penggunaan format pencatatan yang sistematis. Kesimpulannya, pelatihan akuntansi sederhana efektif meningkatkan literasi keuangan dan tata kelola usaha UMKM pemula, sehingga mendukung pengambilan keputusan berbasis data yang lebih akurat.

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