PENINGKATAN LITERASI KEUANGAN DAN IMPLEMENTASI AKUNTANSI DIGITAL PADA UMKM LA IKLAN 154 DI PASSO, KOTA AMBON, MALUKU DALAM MENDUKUNG KETAHANAN FINANSIAL USAHA

Abstrak

This community service activity aims to improve financial literacy and promote the implementation of digital accounting in La Iklan 154 MSME. This topic is important due to the common issue among MSMEs, where financial records are still managed manually and lack structure, limiting their usefulness for decision-making. A practice-based approach was applied through five stages: observation, interviews, learning, laboratory practice, and launch, conducted over seven days. The results indicate improvements in the partner’s understanding of financial concepts, transaction journaling, and cash flow, as well as enhanced skills in using digital accounting applications. Through journaling, the application automatically generates financial reports such as cash flow statements, income statements, and balance sheets. In addition, there is a positive behavioral change reflected in increased awareness and commitment to systematic financial recording. These results highlight the importance of a practice-based approach in supporting sustainable financial management for MSMEs.