PENGUATAN KAPASITAS PELAKU UMKM MELALUI LITERASI KEUANGAN DAN SAK EMKM UNTUK MENINGKATKAN KEBERLANJUTAN USAHA DI JEMAAT GPM AMAHUSU

Abstrak

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting income generation and economic independence within communities. Business sustainability requires adequate financial literacy, proper transaction recording, and an understanding of financial reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). MSME actors in the GPM Amahusu Congregation face challenges, including irregular financial recordkeeping, the mixing of personal and business finances, and difficulties in calculating costs and profits. This community service activity aimed to strengthen the capacity of MSME actors through financial literacy education and an introduction to the importance of proper financial recordkeeping as a foundation for preparing business financial statements. The activity was conducted on July 30, 2026, at the GPM Amahusu Congregation Church, involving 43 participants. The methods included problem identification, socialization, discussions, and evaluation through question-and-answer sessions. The materials covered recording income and expenses, separating personal and business finances, calculating costs and profits, as well as product development and the use of digital media to support business sustainability. According to the activity report, the program served as a platform for knowledge sharing and discussion. However, the report does not provide pre-test and post-test results or measurable evidence of SAK EMKM implementation. Therefore, the impact on participants’ knowledge, financial reporting practices, and business sustainability cannot yet be quantified. Further assistance is needed to help MSME actors implement more systematic financial recordkeeping and understand how to prepare financial statements in accordance with their business needs