Hedy Rumambi, Kevin Siagiman, Esrie Limpeleh, Raykes Tuerah, Christony Maradesa, Andreuw Pantow, Grace Ropa, Sintje Alouw, Lusye Kumaat, Sintia Korompis, Revleen Kaparang, Berliana Rau

PENERAPAN SAK EMKM PADA PERUSAHAAN JASA KONSTRUKSI DI KOTA MANADO UNTUK MENDUKUNG PELAPORAN KEUANGAN BERBASIS ANDROID

Introduction

Penerapan sak emkm pada perusahaan jasa konstruksi di kota manado untuk mendukung pelaporan keuangan berbasis android. Penerapan SAK EMKM pada UMKM jasa konstruksi Manado. Tingkatkan pelaporan keuangan berbasis Android, mudahkan penyusunan laporan real-time melalui edukasi dan aplikasi akuntansi.

Abstract

MSME construction services in Manado perform simple financial records in the form of a cash diary and only make a balance sheet for tax reporting. The contributing factor is that MSME owners do not understand the importance of financial reports, do not know about accounting standards for MSME and accounting applications, and have limited knowledge of accounting. To facilitate MSMEs in compiling financial reports, currently, there is an accounting application for MSMEs that can be used practically and easily. Based on the analysis of the existing situation, this community service activity was carried out on construction service MSMEs to socialize and educate their owners and employees about the application of MSMEs accounting standards and the preparation of digital financial reports through the use of SMEs accounting applications. This activity is divided into two sessions. First, the implementing team (lecturers) explained the concept of standardsand accounting practices based on business transactions from the construction service business. Second, students and lecturers introduce SME accounting applications and educate about them. Students have prepared video tutorials on using the application, starting from installing applications, forming company data, inputting transactions, and processing reports to exporting them in the form of pdf files. This activity is the lecturers and students of Manado State Polytechnic’s efforts to implement their knowledge in order to solve problems faced by the community. The impacts of this activity are accounting knowledge and skills improvement of MSMEs. By using the SME accounting application, MSMEs can compile financial reports easily and in real-time.

Review

This community service initiative addresses a highly relevant and pressing issue: the prevalent financial illiteracy and rudimentary record-keeping practices among Micro, Small, and Medium Enterprises (MSMEs), specifically construction service businesses in Manado. The paper's core objective, to facilitate the adoption of SAK EMKM (MSME Financial Accounting Standards) and digital financial reporting through an Android-based application, is commendable. By targeting a practical problem that hinders MSMEs' growth and compliance, the project demonstrates a clear and valuable societal contribution, aligning academic expertise with community needs. The methodology described appears practical and well-structured, involving a two-session approach that combines theoretical education on accounting standards with hands-on training for an SME accounting application. The involvement of both lecturers and students, with students creating video tutorials, is a particularly strong aspect, fostering experiential learning for students while effectively disseminating knowledge to MSMEs. The abstract clearly articulates the immediate impacts, such as improved accounting knowledge and skills, and the ability for MSMEs to compile financial reports easily and in real-time. This blend of conceptual understanding and practical application, powered by accessible technology, is a robust strategy for tackling the identified challenges. While the abstract highlights the positive immediate outcomes, it would benefit from providing more detail on the specific "SME accounting application" used, which could be useful for replicability or further comparative studies. Moreover, for future iterations or follow-up research, the inclusion of quantitative metrics to measure the extent of knowledge improvement, adoption rates, and the long-term sustainability of using the application would significantly strengthen the evidence of impact. Despite these minor suggestions, the initiative presented is a valuable example of how academic institutions can effectively contribute to local economic development by empowering MSMEs with essential financial management tools and knowledge.

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