Strengthening Tax Accounting Literacy and Assisting MSMEs in Preparing Financial Statements in Cikarageman Village for Access to Credit and Digital Financing

Authors

  • Prisila Damayanty Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Indra Setiawan Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Kampono Imam Yulianto Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Triyono Adi Tristanto Prodi Manajemen, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Dadan Sundara Prodi Manajemen, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Zara Tania Rahmadi Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Ofy Dwilestari Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Alifia Winarti Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Sinta Amelia Putri Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Shashtya Rea Hasanah Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
  • Khayra Shinta Audry Prodi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957, Indonesia

DOI:

https://doi.org/10.51601/ijcs.v6i3.1021

Abstract

This research aims to provide an understanding of the importance of Strengthening
Tax Accounting Literacy and Assisting MSMEs in Preparing Financial Statements in
Cikarageman Village for Access to Credit and Digital Financing. Through this
program, MSME actors are equipped with basic knowledge of tax accounting and
technical assistance in preparing financial statements that are accountable,
transparent, and in accordance with applicable standards. This is conducted to
improve business eligibility in accessing banking credit facilities and digital financing
platforms that require complete financial administration. In addition, this activity also
disseminates the urgency of tax compliance for MSMEs as part of good and
sustainable business governance. The method used was a participatory educational
approach consisting of outreach, practical training, and direct mentoring conducted
in a single face-to-face session, complemented by pre-test and post-test assessments
to measure participants' improvement in understanding. The results of the program
indicate that participants demonstrated improved understanding of tax accounting,
financial reporting, Good Corporate Governance (GCG), and entrepreneurial
motivation. The availability of well-structured financial statements and improved
governance practices enhanced MSMEs' readiness to access formal credit and digital
financing while promoting greater tax awareness. Thus, this program contributes to
strengthening the digital economic ecosystem at the village level.

Downloads

Download data is not yet available.

References

[1] Sulastiningsih, B. Asteria, F. Renaldy, and A. N. Rokhmah, “Literasi Akuntansi dan Keuangan untuk Peningkatan Kinerja Usaha Mikro Kecil dan Menengah (UMKM),” J. Pengabdi. Masy. Widya Wiwaha, vol. 2, no. 2, pp. 79–85, 2023.

[2] T. M. Gumelar and A. Nurajijah, “Kemudahan Akses Pembayaran dan Pengelolaan Laporan Keuangan: Peran Sistem Informasi Akuntansi dalam Era Digital Bagi UMKM di Sukabumi,” J. Ilm. Indones., vol. 10, no. 4, pp. 3784–3794, 2025.

[3] Z. P. Rokhimah, M. T. H. Widyarti, S. Y. Kusuma, Hartono, and J. Handayani, “Pengaruh Literasi Keuangan Digital dan Akses Keuangan Digital Terhadap Kineja UMKM Kota Semarang,” J. Akunt. dan Keuang., vol. 7, no. 1, pp. 232–242, 2025.

[4] K. T. A. Dewi, P. R. Masdiantini, and N. L. A. Savitri, “Pengaruh Literasi Keuangan, Tingkat Pendidikan dan Penguasaan Teknologi Akuntansi Terhadap Kesiapan Pencatatan Laporan Keuangan UMKM Dodol Penglatan,” J. Econ. Business, Account., vol. 8, no. 2022, pp. 3437–3449, 2025.

[5] J. R. Gultom, R. Laksono, D. Sundara, and Widjanarko, “Penyuluhan dan Pelatihan Pengembangan Usaha serta Pembuatan Pembukuan Sederhana pada Karang Taruna Desa Cikarageman Kabupaten Bekasi,” J. Pengabdi. Teratai, vol. 3, no. 1, pp. 70–74, 2022.

[6] Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), Jakarta: Ikatan Akuntan Indonesia, 2018.

[7] L. Komala, “Analysis of the presentation of annual financial statements of MSME's on SAK EMKM and their taxation.” Manag. Stud. Entrep. J., vol. 5, no. 2, 2024.

[8] Pemerintah Republik Indonesia, Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. Lembaran Negara RI Tahun 2022 No. 251, 2022.

[9] Republik Indonesia, Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, Lembaran Negara RI Tahun 2021 No. 246, 2021.

[10] K. Khotimah, A. D. Nurfajriah, M. Fikri, and R. G. Mais, “Analysis of the implementation of SAK EMKM at Kanetah Coffee Shop,” J. Ekon. Akunt. dan Bisnis, vol. 13, no. 2, pp. 97–110, 2024.

[11] Organisation for Economic Co-operation and Development, G20/OECD Principles of Corporate Governance. OECD Publishing, 2023.

[12] United Nations Conference on Trade and Development, Digital economy report 2021: Cross-border data flows and development – For whom the data flows. United Nations, 2021.

Downloads

Published

2026-08-14

How to Cite

Prisila Damayanty, Indra Setiawan, Kampono Imam Yulianto, Triyono Adi Tristanto, Dadan Sundara, Zara Tania Rahmadi, … Khayra Shinta Audry. (2026). Strengthening Tax Accounting Literacy and Assisting MSMEs in Preparing Financial Statements in Cikarageman Village for Access to Credit and Digital Financing . International Journal Of Community Service, 6(3), 431–437. https://doi.org/10.51601/ijcs.v6i3.1021

Issue

Vol. 6 No. 3 (2026): August 2026 ( Indonesia - Thailand)

Section

Articles

License

Copyright (c) 2026 Prisila Damayanty, Indra Setiawan, Kampono Imam Yulianto, Triyono Adi Tristanto, Dadan Sundara, Zara Tania Rahmadi, Ofy Dwilestari, Alifia Winarti, Sinta Amelia Putri, Shashtya Rea Hasanah, Khayra Shinta Audry

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.