Pendampingan Penyusunan Laporan Keuangan Berbasis SAK EMKM bagi Klien Kantor Jasa Akuntan dalam Praktik Kerja Lapangan Mahasiswa Universitas Trunodjoyo Madura

Abstract

This community service program aimed to assist clients of XYZ Accounting Services Office (Kantor Jasa Akuntan/KJA) in Yogyakarta in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The program was implemented as part of the Student Internship Program of Universitas Trunojoyo Madura to support the improvement of financial management practices among partner clients. The identified problems included unorganized transaction recording, incomplete supporting financial documents, and limited understanding of financial statement preparation in accordance with SAK EMKM. A participatory approach was applied through partner needs assessment, observation, direct mentoring, practical preparation of financial statements using actual transaction documents, and evaluation of the mentoring outcomes. The results demonstrated that the mentoring activities improved the partners' ability to classify transactions, prepare journal entries, post transactions to the general ledger, compile trial balances, and prepare financial statements in accordance with SAK EMKM. In addition, the program encouraged more systematic, transparent, and accountable financial recording practices, enabling partners to produce more reliable financial information for business decision-making. This activity demonstrates that mentoring conducted through collaboration between higher education institutions and professional accounting practitioners can effectively strengthen the financial reporting capacity of MSMEs.