Assistance in Preparing Simple Financial Reports for MSMEs D9

Abstrak

This community service activity aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) D9 to prepare simple financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Based on initial observations, MSMEs D9 do not yet have an adequate financial recording system, still mix personal transactions with business transactions, and do not understand the preparation of profit and loss reports and balance sheets. Through this mentoring activity, participants are equipped with a conceptual understanding of basic accounting, the accounting cycle, and the application of SAK EMKM, and are trained in practically preparing financial reports using Microsoft Excel. The method used is participatory through the stages of needs identification, training, direct practice, and evaluation of results. The results of the activity showed a significant increase in the ability of participants to understand and apply financial recording, where 85% of participants were able to prepare simple financial reports independently. This activity also raised awareness of the importance of financial reports as a basis for business decision-making and access to capital. Therefore, ongoing mentoring is recommended so that standardized financial recording practices can be consistently applied in daily business activities.