Optimalisasi Pemanfaatan Pencatatan Keuangan Dasar untuk Meningkatkan Literasi Keuangan Pelaku UMKM
-
Aprih Santoso
*
Universitas Semarang,
Indonesia
- Saifudin Saifudin Universitas Semarang, Indonesia
- Ardiani Ika Sulistyawati Universitas Semarang, Indonesia
- Sri Purwantini Universitas Semarang, Indonesia (*) Corresponding Author
Abstract
Batik Tapak Dara micro, small, and medium enterprises (MSMEs) are a group of business actors facing challenges in financial management, particularly in recording business transactions in a simple and systematic manner. An initial survey conducted in January–February 2026 indicated that most MSME actors had insufficient understanding of basic financial recording. The problems were reflected in irregular recording of income and expenses, the absence of separation between business and personal finances, and increasing business management pressures due to declining income and rising operational costs. This community service activity aimed to improve the financial literacy and basic financial recording skills of MSME actors and assist participants in applying more systematic financial records in their business activities. The activity was conducted from March to May 2026 and involved 30 MSME actors through the Participatory Action Learning System (PALS) approach, consisting of training, practical exercises, and mentoring on basic financial recording. Evaluation was conducted using pre-test and post-test assessments to measure changes in participants’ knowledge before and after the intervention. The evaluation results showed that the mean knowledge score increased from 42.3 in the pre-test to 78.6 in the post-test. This represents an increase of 36.3 points or 85.8% compared with the initial score. Furthermore, 26 participants (86.7%) were able to correctly practice cash-flow recording, sales records, purchase records, and the separation of business and personal finances after participating in the activity. These results indicate an improvement in participants’ basic financial knowledge and practical skills following the intervention. The contribution of this activity was to provide MSME actors with practical skills for implementing simple financial records as a basis for more organized business management and improved decision-making.
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Copyright (c) 2026 Aprih Santoso, Saifudin Saifudin, Ardiani Ika Sulistyawati, Sri Purwantini
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