Pelatihan Pembukuan Sederhana bagi Pelaku UMKM

https://doi.org/10.35912/jpu.v4i2.5440
Published: Aug 25, 2025

Abstract:

Purpose: This training aims to increase knowledge and understanding for MSME actors in learning simple bookkeeping for their business activities.

Methodology/approach: The method of this community service activity is to deliver material using seminar methods and limited discussions related to accounting material.

Result/findings: Based on the results of a face-to-face survey of MSMEs, the spread of COVID-19 has had a direct impact on the decline in their economic income. Several policies require everyone to maintain social distancing, children are on school holidays, and even home lockdowns. This has undoubtedly impacted the sales of some MSMEs, especially those selling daily necessities. Inventory of merchandise is also damaged and cannot be resold because it has expired.

Conclusions: 1) Bookkeeping systems, accounting cycles, and financial reports. 2) Partners are unable to prepare bookkeeping documents and record them in detail and neatly according to the accounting cycle. 3) Partners are unable to calculate profits in preparing financial reports according to the accounting cycle. 4) Marketing. Business actors lack understanding in selecting and determining market segments and market needs in their surrounding environment.

Limitations: This research only focuses on training related to simple bookkeeping of financial reports for MSME actors, other factors such as financial management, promotion, and others are not discussed further in this research.

Contributions: It is hoped that this training will enhance MSMEs' knowledge of financial reporting and increase their confidence in interacting with third parties, such as lending institutions and investors. It will also encourage investors to invest in this sector.

Keywords:
1. Financial Report
2. Msmes
3. Training
Authors:
Hani Putri Monalika
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Monalika, H. P. . (2025). Pelatihan Pembukuan Sederhana bagi Pelaku UMKM. Jurnal Pemberdayaan Umat, 4(2), 89–100. https://doi.org/10.35912/jpu.v4i2.5440
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Vol. 4 No. 2 (2025): Agustus
Articles
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References

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    Aji, T. D. S., & Utomo, R. B. (2025). Pelatihan Penyusunan Laporan Keuangan Sederhana pada Pelaku UMKM di Muja Muju Umbulharjo Yogyakarta. Jurnal Pengabdian Masyarakat (JUDIMAS), 3(1), 98-106. doi:https://doi.org/10.54832/judimas.v3i1.369

    Ariandi, M. A., & Rinaldi, M. (2025). Pendampingan Strategi Pemasaran pada UMKM untuk Meningkatkan Efektivitas Penjualan Berbasis Digital Marketing. Jurnal Nusantara Mengabdi, 4(2), 63-72. doi:https://doi.org/10.35912/jnm.v4i2.4449

    Ariani, L., Mukhzarudfa, M., & Gowon, M. (2024). Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi. Ekonomis: Journal of Economics and Business, 8, 378. doi:https://doi.org/10.33087/ekonomis.v8i1.1433

    Ashori, e. a. (2011). Pendidikan Karakter Wirausaha. Yogyakarta: Penerbit Andi.

    Azevedo, A., & Almeida, A. H. (2021). Grasp the Challenge of Digital Transition in SMEs—A Training Course Geared towards Decision-Makers. Education Sciences, 11(4), 151. doi:https://doi.org/10.3390/educsci11040151

    Chairani, R. (2025). Peningkatan Kompetensi Bidang Karya Tulis Ilmiah Bagi Guru SMK. Jurnal Nusantara Mengabdi, 4(2), 51-59. doi:https://doi.org/10.35912/jnm.v4i2.5361

    De Fretes, A. V. C., Ralahallo, F. N., Latuconsina, Z., Loppies, L. S., Seleki, R., Sijabat, A., & Tahapary, G. (2023). Pelatihan Pembukuan Sederhana Bagi UMKM di Negeri Lilibooi Kabupaten Maluku Tengah. SWARNA: Jurnal Pengabdian Kepada Masyarakat, 2(6), 640-644. doi:https://doi.org/10.55681/swarna.v2i6.566

    Dhani, R. R., Salsabila, V. M., Susanti, M., Della Lestari, A., Muhtadi, A., & Asiyah, B. N. (2025). Pelatihan Pembukuan Sederhana bagi UMKM untuk Meningkatkan Pemahaman Pencatatan Keuangan. Jurnal Indonesia Mengabdi, 7(1), 44-51. doi:https://doi.org/10.30599/nxbn8394

    Hamzah, A., Suhendar, D., & Arifin, A. (2023). Factors Affecting Cloud Accounting Adoption In SMEs. Jurnal Akuntansi, 27, 442-464. doi:https://doi.org/10.24912/ja.v27i3.1520

    Handayani, D. L., & Azmiyanti, R. (2023). Sosialisasi Dan Pelatihan Pembukuan Keuangan Sederhana Bagi Umkm Di Desa Ambulu, Kabupaten Probolinggo. Jurnal Pengabdian Masyarakat SENSASI, 3(02), 58 - 65. doi:https://doi.org/10.33005/sensasi.v3i02.10

    Harjanto, A., Kiswanto, K., Hajawiyah, A., & Alim, M. F. (2023). Pelatihan Pembukuan Sederhana Bagi Pelaku Umkm Kelurahan Jomblang Kecamatan Candisari Kota Semarang. Jurnal Bakti Humaniora, 3(2), 25-29. doi:https://doi.org/10.35473/jbh.v3i2.2583

    Ikhtiari, K., Muslim, M., & Nurfadila, N. (2024). Improving MSME Accounting Financial Recording Skills Based on Android Applications. Advances in Community Services Research, 2, 62-73. doi:https://doi.org/10.60079/acsr.v2i2.137

    Istyanto, F., Aswar, S., Dori, Y. S. K., Tifen, D. D. P., Rore, P. R., Lestari, N. A., & Permatasari, R. (2025). Perspektif Epidemiologi Sebagai Upaya Pencegahan Penyakit Tidak Menular Bagi Masyarakat Pulau Bromsi. Jurnal Nusantara Mengabdi, 4(2), 73-79. doi:https://doi.org/10.35912/jnm.v4i2.4676

    Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., . . . Ibrahim, N. (2022). Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19. Sustainability, 14(22), 15048. doi:https://doi.org/10.3390/su142215048

    Maharani, V. S., & Paramitalaksmi, R. (2023). Pelatihan Pencatatan Pembukuan Sederhana Pada Umkm Toko Pertanian Anugerah Trubus Dan Toko Kelontong Hemart Di Dusun Klumprit. Jurnal Abdi Masyarakat Multidisiplin, 2(3), 1-5. doi:https://doi.org/10.56127/jammu.v2i3.1063

    Manjana, A., Rahma, T. I. F., & Yanti, N. (2023). Analisis Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) MD Ponsel. Journal on Education, 5(04), 12728-12737.

    Masrizal, M., & Meldona, M. (2024). Implementation of Android-based MSME Bookkeeping Applications Using the Buku Warung Application at CV Andi Windu. JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi, 7, 143-156. doi:https://doi.org/10.30737/jimek.v7i1.5563

    Nasihin, M. N. A. K., Feryani, D., Dwiyanti, D., Azahrotussholikha, N., Sundari, A., Syaikudin, A. Y., & Rozi, A. F. (2025). Pemberdayaan Desa Takerharjo via Pertanian Berkelanjutan dan Edukasi Kesehatan. Jurnal Nusantara Mengabdi, 4(2), 51-62. doi:https://doi.org/10.35912/jnm.v4i2.4394

    Nussy, T., & Litamahuputty, J. (2025). The Effect of Accounting Digitalization on the Financial Performance of MSMEs Post-COVID-19 Pandemic. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 5, 441-451. doi:https://doi.org/10.55606/jaemb.v5i1.7121

    Pratiwi, R., Syahwani, A., Ramadhanti, R., & Rosyanti, N. (2022). Android-Based Business Bookkeeping Training to Improve Financial Management of Micro, Small and Medium Enterprises (MSMEs) in Cilibende, Babakan Village, Bogor. Kontigensi : Jurnal Ilmiah Manajemen, 10, 11-15. doi:https://doi.org/10.56457/jimk.v10i1.248

    Putri, E., Bandi, B., Widarjo, W., & Arifin, T. (2025). The value of cloud accounting for MSMEs: a Technology-Organization-Environment (TOE) framework perspective. Cogent Business & Management, 12(1), 2494712. doi:https://doi.org/10.1080/23311975.2025.2494712

    Ria, R., & Digdowiseiso, K. (2023). Pelatihan Pembukuan Sederhana Bagi Pelaku Umkm Di Kelurahan Jaticempaka Kota Bekasi. Jurnal Abdimas Bina Bangsa, 4(1), 633-641. doi:https://doi.org/10.46306/jabb.v4i1.454

    Ruliana, T., Solihin, D., Kulsum, U., & Heriyanto, H. (2025). Analysis of the Influence of Accounting Training and Education Levels on the Use of Accounting Information in Micro, Small and Medium Enterprises. Journal of Nonformal Education, 10, 320-331. doi:https://doi.org/10.15294/jone.v10i2.13874

    Septiana, A., Priatnasari, Y., & Kartika, D. (2021). The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications). Jurnal Riset Akuntansi Terpadu, 14, 210. doi:https://doi.org/10.35448/jrat.v14i2.12279

    Sholihat, W., & Hairudin, A. (2021). Analisis Implementasi Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK-EMKM)(Studi Kasus Pada UMKM 7 Saudara). Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi, 1(1), 70-79. doi:https://doi.org/10.56870/ambitek.v1i1.9

    Suhendra, D. X. T., & Airawaty, D. (2023). Pelatihan Pembukuan Sederhana Bagi Pelaku Umkm Pada Kecamatan Banguntapan, Daerah Istimewa Yogyakarta. KARYA: Jurnal Pengabdian Kepada Masyarakat, 3(3), 175-182.

    Utomo, D. S., Rizaldi, D., Hadi, E. N. N., Haryanto, H., & Kusnadi, K. (2022). Pelatihan peningkatan manajemen keuangan dan pembukuan sederhana. Jurnal Peradaban Masyarakat, 2(1), 33-36. doi:https://doi.org/10.55182/jpm.v2i1.116

    Warren, R., Fees. . (2013). Accounting. IFRS Edition: John Wiley & Sons.

    Warsono, S., Murti, E., Ridha, A., & Darmawan, A. (2010). Akuntansi UMKM ternyata mudah dipahami dan dipraktikkan. Yogyakarta: Asgard Chapter.

    Yahya, Y. (2025). Seminar Pengembangan Softskill Bagi Karyawan Cv. Three And Group Contractor & Supplier. Jurnal Nusantara Mengabdi, 4(2), 61-75. doi:https://doi.org/10.35912/jnm.v4i2.5413

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  2. Aji, T. D. S., & Utomo, R. B. (2025). Pelatihan Penyusunan Laporan Keuangan Sederhana pada Pelaku UMKM di Muja Muju Umbulharjo Yogyakarta. Jurnal Pengabdian Masyarakat (JUDIMAS), 3(1), 98-106. doi:https://doi.org/10.54832/judimas.v3i1.369
  3. Ariandi, M. A., & Rinaldi, M. (2025). Pendampingan Strategi Pemasaran pada UMKM untuk Meningkatkan Efektivitas Penjualan Berbasis Digital Marketing. Jurnal Nusantara Mengabdi, 4(2), 63-72. doi:https://doi.org/10.35912/jnm.v4i2.4449
  4. Ariani, L., Mukhzarudfa, M., & Gowon, M. (2024). Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi. Ekonomis: Journal of Economics and Business, 8, 378. doi:https://doi.org/10.33087/ekonomis.v8i1.1433
  5. Ashori, e. a. (2011). Pendidikan Karakter Wirausaha. Yogyakarta: Penerbit Andi.
  6. Azevedo, A., & Almeida, A. H. (2021). Grasp the Challenge of Digital Transition in SMEs—A Training Course Geared towards Decision-Makers. Education Sciences, 11(4), 151. doi:https://doi.org/10.3390/educsci11040151
  7. Chairani, R. (2025). Peningkatan Kompetensi Bidang Karya Tulis Ilmiah Bagi Guru SMK. Jurnal Nusantara Mengabdi, 4(2), 51-59. doi:https://doi.org/10.35912/jnm.v4i2.5361
  8. De Fretes, A. V. C., Ralahallo, F. N., Latuconsina, Z., Loppies, L. S., Seleki, R., Sijabat, A., & Tahapary, G. (2023). Pelatihan Pembukuan Sederhana Bagi UMKM di Negeri Lilibooi Kabupaten Maluku Tengah. SWARNA: Jurnal Pengabdian Kepada Masyarakat, 2(6), 640-644. doi:https://doi.org/10.55681/swarna.v2i6.566
  9. Dhani, R. R., Salsabila, V. M., Susanti, M., Della Lestari, A., Muhtadi, A., & Asiyah, B. N. (2025). Pelatihan Pembukuan Sederhana bagi UMKM untuk Meningkatkan Pemahaman Pencatatan Keuangan. Jurnal Indonesia Mengabdi, 7(1), 44-51. doi:https://doi.org/10.30599/nxbn8394
  10. Hamzah, A., Suhendar, D., & Arifin, A. (2023). Factors Affecting Cloud Accounting Adoption In SMEs. Jurnal Akuntansi, 27, 442-464. doi:https://doi.org/10.24912/ja.v27i3.1520
  11. Handayani, D. L., & Azmiyanti, R. (2023). Sosialisasi Dan Pelatihan Pembukuan Keuangan Sederhana Bagi Umkm Di Desa Ambulu, Kabupaten Probolinggo. Jurnal Pengabdian Masyarakat SENSASI, 3(02), 58 - 65. doi:https://doi.org/10.33005/sensasi.v3i02.10
  12. Harjanto, A., Kiswanto, K., Hajawiyah, A., & Alim, M. F. (2023). Pelatihan Pembukuan Sederhana Bagi Pelaku Umkm Kelurahan Jomblang Kecamatan Candisari Kota Semarang. Jurnal Bakti Humaniora, 3(2), 25-29. doi:https://doi.org/10.35473/jbh.v3i2.2583
  13. Ikhtiari, K., Muslim, M., & Nurfadila, N. (2024). Improving MSME Accounting Financial Recording Skills Based on Android Applications. Advances in Community Services Research, 2, 62-73. doi:https://doi.org/10.60079/acsr.v2i2.137
  14. Istyanto, F., Aswar, S., Dori, Y. S. K., Tifen, D. D. P., Rore, P. R., Lestari, N. A., & Permatasari, R. (2025). Perspektif Epidemiologi Sebagai Upaya Pencegahan Penyakit Tidak Menular Bagi Masyarakat Pulau Bromsi. Jurnal Nusantara Mengabdi, 4(2), 73-79. doi:https://doi.org/10.35912/jnm.v4i2.4676
  15. Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., . . . Ibrahim, N. (2022). Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19. Sustainability, 14(22), 15048. doi:https://doi.org/10.3390/su142215048
  16. Maharani, V. S., & Paramitalaksmi, R. (2023). Pelatihan Pencatatan Pembukuan Sederhana Pada Umkm Toko Pertanian Anugerah Trubus Dan Toko Kelontong Hemart Di Dusun Klumprit. Jurnal Abdi Masyarakat Multidisiplin, 2(3), 1-5. doi:https://doi.org/10.56127/jammu.v2i3.1063
  17. Manjana, A., Rahma, T. I. F., & Yanti, N. (2023). Analisis Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) MD Ponsel. Journal on Education, 5(04), 12728-12737.
  18. Masrizal, M., & Meldona, M. (2024). Implementation of Android-based MSME Bookkeeping Applications Using the Buku Warung Application at CV Andi Windu. JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi, 7, 143-156. doi:https://doi.org/10.30737/jimek.v7i1.5563
  19. Nasihin, M. N. A. K., Feryani, D., Dwiyanti, D., Azahrotussholikha, N., Sundari, A., Syaikudin, A. Y., & Rozi, A. F. (2025). Pemberdayaan Desa Takerharjo via Pertanian Berkelanjutan dan Edukasi Kesehatan. Jurnal Nusantara Mengabdi, 4(2), 51-62. doi:https://doi.org/10.35912/jnm.v4i2.4394
  20. Nussy, T., & Litamahuputty, J. (2025). The Effect of Accounting Digitalization on the Financial Performance of MSMEs Post-COVID-19 Pandemic. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 5, 441-451. doi:https://doi.org/10.55606/jaemb.v5i1.7121
  21. Pratiwi, R., Syahwani, A., Ramadhanti, R., & Rosyanti, N. (2022). Android-Based Business Bookkeeping Training to Improve Financial Management of Micro, Small and Medium Enterprises (MSMEs) in Cilibende, Babakan Village, Bogor. Kontigensi : Jurnal Ilmiah Manajemen, 10, 11-15. doi:https://doi.org/10.56457/jimk.v10i1.248
  22. Putri, E., Bandi, B., Widarjo, W., & Arifin, T. (2025). The value of cloud accounting for MSMEs: a Technology-Organization-Environment (TOE) framework perspective. Cogent Business & Management, 12(1), 2494712. doi:https://doi.org/10.1080/23311975.2025.2494712
  23. Ria, R., & Digdowiseiso, K. (2023). Pelatihan Pembukuan Sederhana Bagi Pelaku Umkm Di Kelurahan Jaticempaka Kota Bekasi. Jurnal Abdimas Bina Bangsa, 4(1), 633-641. doi:https://doi.org/10.46306/jabb.v4i1.454
  24. Ruliana, T., Solihin, D., Kulsum, U., & Heriyanto, H. (2025). Analysis of the Influence of Accounting Training and Education Levels on the Use of Accounting Information in Micro, Small and Medium Enterprises. Journal of Nonformal Education, 10, 320-331. doi:https://doi.org/10.15294/jone.v10i2.13874
  25. Septiana, A., Priatnasari, Y., & Kartika, D. (2021). The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications). Jurnal Riset Akuntansi Terpadu, 14, 210. doi:https://doi.org/10.35448/jrat.v14i2.12279
  26. Sholihat, W., & Hairudin, A. (2021). Analisis Implementasi Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK-EMKM)(Studi Kasus Pada UMKM 7 Saudara). Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi, 1(1), 70-79. doi:https://doi.org/10.56870/ambitek.v1i1.9
  27. Suhendra, D. X. T., & Airawaty, D. (2023). Pelatihan Pembukuan Sederhana Bagi Pelaku Umkm Pada Kecamatan Banguntapan, Daerah Istimewa Yogyakarta. KARYA: Jurnal Pengabdian Kepada Masyarakat, 3(3), 175-182.
  28. Utomo, D. S., Rizaldi, D., Hadi, E. N. N., Haryanto, H., & Kusnadi, K. (2022). Pelatihan peningkatan manajemen keuangan dan pembukuan sederhana. Jurnal Peradaban Masyarakat, 2(1), 33-36. doi:https://doi.org/10.55182/jpm.v2i1.116
  29. Warren, R., Fees. . (2013). Accounting. IFRS Edition: John Wiley & Sons.
  30. Warsono, S., Murti, E., Ridha, A., & Darmawan, A. (2010). Akuntansi UMKM ternyata mudah dipahami dan dipraktikkan. Yogyakarta: Asgard Chapter.
  31. Yahya, Y. (2025). Seminar Pengembangan Softskill Bagi Karyawan Cv. Three And Group Contractor & Supplier. Jurnal Nusantara Mengabdi, 4(2), 61-75. doi:https://doi.org/10.35912/jnm.v4i2.5413