Training on simple bookkeeping based on EMKM standards for MSME members in Halong District

Abstract

This community service activity was conducted to provide education and training to Micro, Small, and Medium Enterprises (MSMEs) in Halong District, Balangan Regency, regarding the preparation of simple financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The activity aimed to improve the financial literacy and reporting capabilities of MSME owners who previously only recorded basic cash inflows and outflows without applying standard accounting principles. The counseling and training were carried out through presentations, discussions, question-and-answer sessions, and interactive games to increase participant engagement. The implementation took place at the multifunctional hall of the Halong Subdistrict Office and was supported by local village officials. The results of the activity showed that participants gained a better understanding of the importance of standardized financial statements for business decision-making, tax calculations, and access to financial institutions. By applying the SAK EMKM framework, MSME actors are expected to produce more accurate financial reports that can serve as a basis for business evaluation and growth. Overall, this program successfully enhanced participants’ knowledge and motivation to implement proper accounting practices according to applicable financial standards.

Keywords: financial reporting, MSMEs, SAK EMKM, accounting training, Halong District