Publication Search

This study aims to analyze the effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

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.

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.

Many Micro, Small, and Medium Enterprises (MSMEs) face low accountability in financial reporting due to inconsistent manual recording and a lack of systematic financial statements. This study aims to analyze the effects of digital payment QRIS and financial literacy on the accountability of MSME financial statements in Malang City, while investigating the mediating role of financial statement transparency. The research utilizes a quantitative causal associative approach. Data were collected via questionnaires from active MSME owners who utilize QRIS and maintain business financial records, selected through purposive sampling. The data were analyzed using multiple linear regression and the Sobel test. The results reveal that both digital payment QRIS and financial literacy have a positive and significant effect on financial statement transparency and accountability. Furthermore, transparency significantly influences accountability and successfully serves as a partial mediator in bridging the relationship between both digital payments and financial literacy toward the accountability of MSME financial statements. In conclusion, achieving high accountability requires not only technology and financial knowledge but also a transparent governance process that transforms transaction data into open financial information.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study aims to explore the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors regarding financial statements as a basis for applying for Islamic financing. Financial statements play a crucial role in assessing business feasibility, especially in Islamic banking which emphasizes the principles of transparency, justice, and accountability. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews and observations involving MSME actors and Islamic banking practitioners. The results indicate that most MSME actors have limited understanding of financial statements, both in terms of preparation and utilization, which impacts their ability to access Islamic financing. Therefore, collaboration between Islamic banks and educational institutions is needed to improve MSME financial literacy, so they are better prepared and have sufficient understanding to prepare financial reports in accordance with Sharia principles. This is expected to improve access to and the quality of financing received by MSMEs in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

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.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy. However, most business actors have not fully implemented proper inventory accounting in accordance with standards. This study aims to analyze the recognition, measurement, presentation, and disclosure of raw material inventories at Pabrik Super Jaya and evaluate their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research employed a qualitative descriptive method with primary data obtained through observation, interviews, and documentation. The results indicate that inventory recognition is still manual, using notebooks without formal evidence. Measurement is based on raw material costs, labor, and daily expenses, without formal methods such as FIFO or average. Financial reporting is limited to a simple income statement without detailed inventory or notes to financial statements. Disclosure is limited to physical quantities and nominal values. Thus, Pabrik Super Jaya’s inventory practices are not fully aligned with SAK EMKM standards

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.

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.