The Role Of Financial Statements On Increasing Income In SMEs


  • Saimajuli Sahro Harahap Universitas Labuhanbatu
  • Abdul Halim Universitas Labuhanbatu
  • Yudi Prayoga Universitas Labuhanbatu



PKM (Community Service) activities carried out by the author in Kampung Kampung
Baru Promise West Bar District together with Small and Medium Enterprises (UKM).
The purpose of this Community Service Activity is to provide knowledge and
understanding of the recording of financial statements in a simple and structured
manner. Financial reports that function as a tool to analyze financial performance that
can provide information about financial position, so that it can be used as a basis for
decision makers in increasing income for SMEs and providing opportunities for SMEs
to develop their businesses. The implementation method is to make observations that
identify SME actors who have not recorded financial statements in a simple and
structured manner. For the results, assistance and socialization were carried out which
invited several SME players and startup business actors as many as 21 participants. In
the implementation of this companion and socialization, it shows that the importance of
recording financial statements for SMEs in increasing income for each period of
recording financial statements. After the mentoring and socialization, the authors
distributed questionnaires to measure the knowledge and understanding of the
participants and the results showed that 78% of the participants already knew what
financial reports were and understood how to make simple financial reports for their


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How to Cite

Harahap, S. S., Halim, A., & Prayoga, Y. . (2022). The Role Of Financial Statements On Increasing Income In SMEs. International Journal Of Community Service (IJCS), 2(2), 157–164.




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