PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM DENGAN MICROSOFT EXCEL PADA USAHA OLEH-OLEH DI KABUPATEN SOPPENG

Abstrak

Micro, Small, and Medium Enterprises (MSMEs) hold a strategic role, contributing more than 60% to the national GDP. Nevertheless, many MSME actors, including souvenir businesses in Soppeng Regency, South Sulawesi, face a fundamental constraint in financial management, characterized by unsystematic record-keeping and the inability to prepare accurate and systematic financial statements. This condition hinders business growth and access to funding sources. This Community Service (PkM) activity aims to enhance the capacity of MSME souvenir business actors, specifically Ibu Murniati in Soppeng Regency, to prepare financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using the Microsoft Excel application. The implementation method for this activity included a preliminary survey and needs assessment, followed by interactive training on accounting policies, transactions, and inventory card preparation, as well as intensive mentoring. The results show that through the provision of integrated spreadsheet templates and hands-on training, the partner was able to prepare simple financial statements, consisting of the statement of financial position and the income statement. This training and mentoring successfully overcame the barrier of the partner’s educational background and provided a comprehensive understanding of the importance of accountable financial reporting. This activity is expected to be a concrete step in encouraging the partner to manage their business professionally, enhance business credibility, and achieve sustainability.