INCREASING SAK EMKM'S FINANCIAL REPORTING CAPACITY ON MAHAKA BORNEAN PERSADA'S CV THROUGH EXCEL ASSISTANCE
DOI:
https://doi.org/10.59407/jpki2.v4i4.4160Keywords:
SAK EMKM, Excel, financial statements, mentoring, MSMEs.Abstract
CV Mahaka Bornean Persada faces obstacles in financial reporting because the recording is still based on the cash book, there is no account classification, and there iCV Mahaka Bornean Persada is an industrial estate support service business in Bontang City, East Kalimantan, which faces obstacles in financial reporting because the recording is still based on the cash book, there is no account classification, and there are no formal financial reports available according to the SAK EMKM. This community service activity aims to increase the capacity of partners in compiling simple Excel-based financial reports. This activity involved two participants, namely a business owner and one administrative staff, and was carried out for five months in the August-December 2025 period. The activity method uses participatory mentoring which includes need assessment, template preparation, assistance in the use of Excel templates, three on-site mentoring sessions, evaluative FGD, and quarterly self-monitoring. The evaluation instrument consists of pre-test, post-test, skill observation sheet, satisfaction sheet, and activity documentation. The results of the activity showed an increase in the average understanding of participants from 1.8 to 3.9 on a scale of 1 to 5. The knowledge score increased from 462 to 690, the attitude score from 449 to 673, and the skill score from 415 to 560. The program also produces a chart of accounts for service businesses, daily bookkeeping procedures, SAK EMKM Excel templates, and financial statements as of December 31, 2025 which include balance sheets, income statements, and cash flow statements. This assistance helps partners improve records, recognize equipment assets that have not been recorded, monitor uncollected receivables, and prepare financial information for business decisions and access to financing. Overall, this activity makes a real contribution to improving the quality of financial reporting of MSMEs based on SAK EMKM-based services through a practical, affordable, and easily replicated mentoring approach to partners with similar characteristics.s no formal report according to the SAK EMKM. This community service activity aims to increase the capacity of partners in compiling simple Excel-based financial reports. The activity method uses participatory mentoring which includes need assessment, template preparation, assistance in the use of Excel templates, three on-site mentoring sessions, evaluative FGD, and quarterly self-monitoring. The evaluation instrument consists of pre-test, post-test, skill observation sheet, satisfaction sheet, and activity documentation. The results of the activity showed an increase in the average understanding of participants from 1.8 to 3.9 on a scale of 1 to 5. The knowledge score increased from 462 to 690, the attitude score from 449 to 673, and the skill score from 415 to 560. The program also produces a chart of accounts for service businesses, daily bookkeeping procedures, SAK EMKM Excel templates, and financial statements as of December 31, 2025 which include balance sheets, income statements, and cash flow statements. This assistance helps partners improve records, recognize equipment assets that have not been recorded, monitor uncollected receivables, and prepare financial information for business decisions and access to financing.
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