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Abstract
This activity was carried out to address the challenges faced by micro, small, and medium enterprises (MSMEs) at UKM Aliya, Dusun Gamol Balecatur, particularly the limited understanding of financial management. The main issue identified was the absence of separation between personal and business finances, which made it difficult for business owners to assess their financial performance objectively. To enhance financial management capabilities, a financial literacy training program was conducted, covering basic financial management concepts and the practical use of an Android-based accounting application for preparing financial statements. The application was chosen for its accessibility and user-friendly interface, making it suitable for small business operators. The training was implemented through educational sessions and direct mentoring, allowing participants to learn interactively. Based on the evaluation results, participants showed positive responses and improved understanding, although some still required continued guidance due to the limited mentoring time.
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Copyright (c) 2025 Fajar Satriya Segarawasesa; Diska Arliena Hafni
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Economic Journal of Emerging Markets by Center for Economic Studies, Universitas Islam Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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References
Ayem, S., Putri, F. K., Arang, D. F., Cholifiana, F., Rambu, H., Langu, L. K. R., Putri, T. P., & Septiani, V. (2024). Systematic Literature Review: Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK-EMKM) Pada Penyusunan Laporan Keuangan UMKM Di Indonesia. LITERA: Jurnal Literasi Akuntansi, 4(2), 87–99. https://doi.org/10.55587/jla.v4i2.118 DOI: https://doi.org/10.55587/jla.v4i2.118
Langi, L. C. (2023). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado Louis Cristofel Langi. https://doi.org/10.58784/mbkk.280 DOI: https://doi.org/10.58784/mbkk.280
Machmud, A., Supardi, E., & Purnamasari, I. (2025). International Journal of Social Science and Human Research Determinants of Accounting Digitalization and Its Impact on Decision- Making Effectiveness in Small and Medium Enterprises in West Java Indonesia. 08(09), 7559–7569. https://doi.org/10.47191/ijsshr/v8-i9-103 DOI: https://doi.org/10.47191/ijsshr/v8-i9-103
Maduliah, A., & Mulyadi, D. (2025). International Journal of Current Science Research and Review Analysis of The Application of SAK EMKM In Improving The Quality of Financial Statements at UMKM Himalayan Coffee Corresponding Author : Anita Maduliah Corresponding Author : Anita Maduliah. 08(05), 2286–2295. https://doi.org/10.47191/ijcsrr/V8-i5-37 DOI: https://doi.org/10.47191/ijcsrr/V8-i5-37
Mardiyah, W., & Kurniawan, E. (2024). Summa : Journal of Accounting and Tax. 2, 89–101. DOI: https://doi.org/10.61978/summa.v2i3.325
Nindiasari, A. D., Firdonsyah, A., Ibnu, M., & Al, H. (2024). Peningkatan Kualitas Manajemen Keuangan Menggunakan Aplikasi Android Pada UMKM Ima Food. 9(1).
Nisa, A. Z., & Susilo, D. E. (2025). Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang. 9, 1706–1717. DOI: https://doi.org/10.33395/owner.v9i3.2700
Rudiantoro, R., & Siregar, sylvia veronica. (2012). Jurnal akuntansi dan keuangan Indonesia. … Ekonomi Universitas Indonesia, 9(1), 1–21. http://scholar.google.com/scholar?hl=en&btnG=Search&q=intitle:Jurnal+Akuntansi+dan+Keuangan+Indonesia#2 DOI: https://doi.org/10.21002/jaki.2012.01
Salsabilla, S., Putra, A. F., Ayuntari, C. G., & Maharani, Y. (2021). Pendampingan Penggunaan Aplikasi Akuntansi UKM dalam Menyusun Laporan Keuangan. Rahmatan Lil ’Alamin Journal of Community Services, 1(1), 1–7. https://doi.org/10.20885/rla.vol1.iss1.art1 DOI: https://doi.org/10.20885/RLA.Vol1.iss1.art1
Segarawasesa, F. S. (2024). Literasi Keuangan : Pelatihan Penggunaan Aplikasi Akuntansi Berbasis Android dalam Menyusun Laporan Keuangan Pendahuluan. 4(1), 48–56. DOI: https://doi.org/10.20885/RLA.Vol4.iss1.art6
Windayani, L. P., Herawati, N. T., & Sulindawati, L. G. E. (2018). Analisis Penerapan Aplikasi Akuntansi Berbasis Android Lamikro Untuk Membantu Usaha Mikro Menyusun Laporan Keuangan Sesuai SAK EMKM (Studi Pada Toko Bali Bagus). Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 9(3), 2614–1930.