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Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

This study was conducted to examine the level of implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kedai Nduy, a micro-scale culinary business located in Depok. The basis for conducting this research is the low quality of financial records among UMKM players due to a lack of understanding of accounting, limited assistance from competent parties, and the suboptimal implementation of financial reporting standards, which are the main obstacles. This research was conducted using a descriptive qualitative method, where data was collected through interviews, direct observation, and document searches related to transaction recording activities, sales, raw material purchases, and daily cash flow. The results of the study show that Kedai Nduy has consistently recorded transactions using a simple financial recording format using Excel tables, but the implementation does not fully comply with SAK EMKM provisions. This business entity has also not prepared the required financial statements, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The main obstacles faced are limited understanding of accounting, lack of time available to business owners, and the unavailability of technical assistance and accounting training. Nevertheless, simple record keeping still provides benefits, particularly in monitoring sales, purchasing, and daily cash flow activities. Therefore, this study recommends accounting training, the use of SAK EMKM-based applications or templates, and ongoing assistance to improve the quality of financial recording and reporting in accordance with applicable standards.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

This community service activity focuses on improving financial recording practices at Maya Fruit Shop, an MSME in Palangka Raya City, which previously relied on manual bookkeeping. The main objective of this activity is to help business owners switch to a more efficient and accurate digital financial recording system using the cashier application and Manager.io. The method used is Participatory Action Research, which is carried out based on transactions for three months through the stages of preparation, implementation, and evaluation. The results of the mentoring showed a significant improvement in business owners' understanding and ability to manage financial records, reducing administrative errors, and enabling the preparation of more accurate financial reports. These improvements increased the owner's confidence in making business decisions and strengthened the financial resilience of the business.

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

This research discusses the implementation of PSAK 221, which regulates the impact of foreign exchange rate changes on the financial statements of PT Adaro Andalan Indonesia Tbk, particularly related to foreign currency transactions. PSAK 221 establishes the methods for recording and reporting foreign currency transactions and recognizing exchange rate differences arising from exchange rate fluctuations. In the context of PT Adaro, which operates in the mining sector and frequently conducts international transactions, implementing this standard is crucial to maintaining the accuracy and transparency of financial reports that stakeholders require. This research aims to guide PT Adaro in managing foreign currency transactions and recording the impact of exchange rate fluctuations by PSAK 221 provisions to ensure accurate, transparent, and compliant financial statements with applicable accounting standards. This research uses a qualitative descriptive method, with a document study approach, to analyze the annual financial statements of PT Adaro Andalan Indonesia Tbk. The data used consists of secondary data obtained from the company’s financial statements and foreign currency transaction records, covering 2024, to identify the application of PSAK 221 in foreign currency transactions and its impact on the financial statements.

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

This research was conducted at the Aroma Building Store, which is one of the MSMEs in West Jakarta City. This research aims to find out the application of preparing financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) at the Aroma Building Store and how to apply the financial reports. aware of SAK EMKM at the Aroma Building Store. The type of research used in the research is a qualitative descriptive approach. The results of this research show that the Aroma Building Shop business owner's understanding of SAK EMKM is still low, and recording and preparing financial reports is still simple based on the business owner's understanding. The owner does not carry out accounting records based on SAK ElMKM (Financial Accounting Standards for Small and Medium Enterprises) because the business owner does not understand, so the recording and preparation of financial reports is still carried out only and manually based on the understanding of the owner of the MSME business, which lacks knowledge and lack of manpower to make financial reports.  The implementation of preparing financial reports based on SAK EMKM at the Aroma Building Store has had a positive impact on the company, where by implementing the preparation of financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) so that business owners understand and know that there are standards that serve as guidelines in carrying out recording financial reports for business development.