LITERASI AKUNTANSI UNTUK PENGELOLAAN KEUANGAN BAGI PELAKU UMKM

Authors

  • Erni Setiawati Universitas Widya Gama Mahakam Samarinda
  • Agus Riyanto Universitas Widya Gama Mahakam Samarinda
  • Rudy Syafariansyah Universitas Widya Gama Mahakam Samarinda
  • Siti Rohmah Universitas Widya Gama Mahakam Samarinda

Keywords:

Financial Literacy, Financial Management, UMKM

Abstract

The goal of accounting literacy for MSMEs is to support business financial management and ultimately achieve competitive advantage. Generally, micro, small, and medium enterprises (MSMEs) do not separate business assets from owner assets due to obstacles in implementing accounting, namely inadequate human resources (HR) capabilities, including education, expertise, and accounting skills. The method of implementing community service activities (PKM) is carried out through a preliminary survey, observation, counseling, and distributing questionnaires. The activity began with a preliminary survey to obtain information on the potential and needs of MSMEs in Pasar Lama Village, for the implementation schedule, and informing the MSMEs of the activity schedule. This community service activity (PKM) also provided a questionnaire at the end of the session as feedback on the activities that had been carried out

References

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Published

2026-02-11

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Articles