Community Service Training and Mentoring Preparing Simple Financial Reports for MSMEs Cideheng Village, Kemanisan Subdistrict, Serang City

Authors

  • Dini Purnamasari Faculty of Economics and Business, Sultan Ageng Tirtayasa University
  • Novia Handayani Faculty of Economics and Business, Sultan Ageng Tirtayasa University

DOI:

https://doi.org/10.54408/move.v5i5.633

Keywords:

MSMEs, financial statements, training and assistance

Abstract

This community service activity was carried out at MSMEs engaged in the buying and selling of large plastic containers and cans in Cideheng Village, Kemanisan Subdistrict, Serang City. This activity was motivated by the still limited ability of business actors in preparing simple financial reports as a basis for business decision-making. The objective of this activity was to improve the knowledge and skills of MSME actors in recording transactions and preparing simple financial reports. The methods used included observation, interviews, training, and direct mentoring in financial recording practices. The results of the activity showed an increase in the understanding and ability of partners in grouping transactions, recording cash flow, and preparing simple financial reports more systematically. Training and mentoring involving the active participation of business actors have proven effective in increasing the financial management capacity of MSMEs and supporting the sustainability of independent businesses.

Downloads

Download data is not yet available.

References

Agyapong, D., & Attram, A. B. (2019). Effect of owner-manager's financial literacy on the performance of small and medium enterprises. Journal of Small Business and Enterprise Development, 26(5), 685–701.

Amalia, R., Setiawan, A., & Putri, D. (2023). Evaluation of financial literacy training programs for micro and small enterprises in Indonesia. Journal of Community Development Studies, 8(2), 115–126.

Hapsari, D. P., Andari, A., & Hasanah, A. N. (2017). Model pembukuan sederhana bagi usaha mikro di Kecamatan Kramatwatu Kabupaten Serang. Jurnal Akuntansi, 4(2), 36–47.

Hidayat, M., Pratama, R., & Suryani, E. (2023). Financial management mentoring as a strategy to improve MSME sustainability. International Journal of Entrepreneurship and Small Business, 49(3), 302–317.

Kurniawan, A., & Fauzi, M. (2024). Measuring bookkeeping competency among small business owners after accounting training. Journal of Accounting Education and Practice, 12(1), 45–58.

Maseko, N., & Manyani, O. (2011). Accounting Practices of SMEs in Zimbabwe: An Investigative Study of Record Keeping for Performance Measurement. Journal of Accounting and Taxation, 3(8), 171–181.

Narsa, I. M., Widodo, A., & Kurnianto, S. (2012). Mengungkap kesiapan UMKM dalam implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Jurnal Ekonomi dan Bisnis, 22(3), 204–214.

Prasetyo, B., Lestari, N., & Hakim, A. (2021). Community engagement and MSME empowerment through participatory training approaches. Journal of Community Service Research, 5(1), 21–30.

Putri, N., Yuliana, S., & Sari, M. (2022). Financial management challenges faced by Indonesian MSMEs in the post-pandemic era. Journal of Small Business Development, 10(4), 211–223.

Rahmawati, D., Firmansyah, R., & Ananda, T. (2021). Improving accounting literacy among MSMEs through training and mentoring programs. Journal of Entrepreneurship Education, 24(6), 1–12.

Rudiantoro, R., & Siregar, S. V. (2012). Kualitas Laporan Keuangan UMKM serta Prospek Implementasi SAK ETAP. Jurnal Akuntansi dan Keuangan Indonesia, 9(1), 1–21.

Sari, P., & Nugroho, Y. (2023). Accounting practices and financial reporting quality in Indonesian micro enterprises. Journal of Accounting and Business Research, 15(2), 88–101.

Susanto, H., Wijaya, P., & Anggraini, D. (2025). Evaluating the effectiveness of accounting assistance programs for MSMEs. Asian Journal of Community Engagement, 9(1), 55–69.

Tambunan, T. (2019). Recent Evidence of the Development of Micro, Small and Medium Enterprises in Indonesia. Journal of Global Entrepreneurship Research, 9(18), 1–15.

Utami, F., Rahman, A., & Prabowo, D. (2022). Financial reporting capability as an indicator of MSME development. Journal of Business and Management Studies, 7(3), 140–151.

Wulandari, S., Fitriani, N., & Kurniasih, R. (2024). Factors influencing the success of MSME mentoring programs in Indonesia. Journal of Community Empowerment, 11(1), 77–90

Downloads

Published

2026-05-28

How to Cite

Purnamasari, D., & Hindayani, N. (2026). Community Service Training and Mentoring Preparing Simple Financial Reports for MSMEs Cideheng Village, Kemanisan Subdistrict, Serang City. MOVE: Journal of Community Service and Engagement, 5(5). https://doi.org/10.54408/move.v5i5.633

Issue

Section

Articles