Christony Maradesa, Andreuw Pantow, Sintia Korompis, Raykes Tuerah, Andreas Randy Wangarry

PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DESA WOLAANG BERBASIS APLIKASI AKUNTANSI ANDROID

Introduction

Penerapan sak emkm pada usaha mikro kecil dan menengah (umkm) di desa wolaang berbasis aplikasi akuntansi android. Penerapan SAK EMKM pada UMKM Desa Wolaang menggunakan aplikasi akuntansi Android untuk laporan keuangan. Tingkatkan pengetahuan dan keterampilan akuntansi UMKM secara praktis.

Abstract

MSMEs that exist and are spread across North Sulawesi in general still carry out financial records manually which are only recorded in books. In addition, the recording of transactions carried out is only a transaction of incoming and outgoing money. There are also many MSMEs that still haven't made their business financial reports. The contributing factors are that MSME owners do not understand the importance of financial reports, do not know about SAK EMKM and Android-based SME accounting applications, and there is limited knowledge of accounting due to a lack of human resources who have knowledge and skills in accounting. To make it easier for MSMEs to prepare financial reports, there is currently an SME accounting application that can be used practically and easily. Based on an analysis of the existing situation, this community service activity was carried out for construction service SMEs to socialize and provide training to MSME actors on the application of SAK EMKM and preparation of Android-based financial reports through the use of SME accounting applications. This activity is divided into 2 sessions. First, the implementation team (lecturer) explained the SAK EMKM concept and accounting practices based on business transactions. Second, lecturers and students introduce SME accounting applications and educate their use. Students and lecturers guide business owners in using applications starting from installing applications, creating business data, entering transactions, processing reports to exporting them in file form. This activity is a manifestation of the efforts of lecturers and students of the Manado State Polytechnic to implement their knowledge and skills to help solve problems that exist in society. This has an impact on increasing the accounting knowledge and skills of MSME actors. By using the SME accounting application, MSMEs can prepare financial reports easily and quickly.

Review

This paper presents a highly relevant and timely community service initiative addressing a persistent challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in North Sulawesi: the lack of formal financial record-keeping and reporting. The abstract clearly articulates the problem, highlighting the manual, incomplete nature of existing records and the underlying causes such as limited accounting knowledge and awareness of tools like SAK EMKM and dedicated accounting applications. The proposed solution, leveraging SAK EMKM principles alongside an Android-based accounting application, is practical and directly targets the identified pain points, offering a promising avenue for improving financial literacy and operational efficiency among MSME actors. The methodology outlined for this community service activity is well-structured and logical. It details a two-session approach, beginning with a foundational explanation of SAK EMKM concepts and practical accounting based on business transactions, followed by a hands-on introduction and guided usage of the Android accounting application. The active participation of both lecturers and students in guiding business owners through installation, data creation, transaction entry, report processing, and export ensures a comprehensive and practical learning experience. This collaborative effort effectively translates academic knowledge into tangible skills, directly empowering MSME owners to adopt modern financial management practices. While the abstract effectively conveys the scope and positive impact of this community service, for a full journal publication, further detail would strengthen its academic contribution. Specifying the name of the Android accounting application used would enhance the replicability and generalizability of the findings, allowing other practitioners or researchers to evaluate and potentially adopt similar tools. Additionally, a future iteration of this work could benefit from including metrics on the immediate post-training adoption rate of the application, along with qualitative feedback from participants regarding its ease of use and perceived benefits. Nonetheless, this abstract compellingly describes a valuable initiative that directly addresses a critical societal need, demonstrating a commendable commitment to community engagement and practical knowledge transfer from the academic institution.

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