Peningkatan Kemampuan Manajemen Keuangan UMKM Melalui Pelatihan Penyusunan Laporan Keuangan pada UMKM Lapakemane Kabupaten Brebes

Slamet Riyanto; Akbar N. P. D. Wahana; Dumadi Dumadi

doi:10.61132/manuhara.v4i1.2940

Authors

Slamet Riyanto Universitas Muhadi Setiabudi
Akbar N. P. D. Wahana Universitas Muhadi Setiabudi
Dumadi Dumadi Universitas Muhadi Setiabudi

DOI:

https://doi.org/10.61132/manuhara.v4i1.2940

Keywords:

Financial Management, Financial Statements, Lapakemane, MSMEs, Training

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting regional economic growth and employment. However, most MSME owners still face challenges in managing their business finances, particularly in recording transactions and preparing systematic financial statements. This condition was also found among MSME owners affiliated with Lapakemane in Brebes Regency, a marketing center for local flagship products that serves as a platform for various local MSMEs. This community service activity aimed to improve the financial management capabilities of MSME owners through training in the preparation of simple financial statements. The methods used included observation, socialization, training, hands-on practice, and evaluation through pre-tests and post-tests. The activity involved 30 MSME owners from various business sectors. The results showed an improvement in participants' understanding of financial transaction recording, cash management, the preparation of simple income statements, and statements of financial position. The participants' average scores increased from 48.7 in the pre-test to 84.3 in the post-test. In addition, participants demonstrated increased awareness of the importance of separating personal and business finances. The training proved effective in improving financial literacy and financial administration skills among MSMEs, thereby supporting business sustainability and enhancing the competitiveness of MSME owners in Brebes Regency.

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