PKM on The Development of Indonesian Community (Permai) Pulau Pinang in the Implementation of the Accounting Cycle and Financial Reporting

Hari SETIYAWATI; Riri  PRATIWI; Khozaeni Bin  RAHMAD; Abdul Hadi  ZULKAFI; Vivi  FEBRIANA; Magfirah  METACESARI

Authors

Hari SETIYAWATI Mercu Buana University, Indonesia
Riri PRATIWI Mercu Buana University, Indonesia
Khozaeni Bin RAHMAD Pertubuhan Masyarakat Indonesia (PERMAI), Malaysia
Abdul Hadi ZULKAFI Universiti Sains Malaysia, Malaysia
Vivi FEBRIANA Mercu Buana University, Indonesia
Magfirah METACESARI Mercu Buana University, Indonesia

Keywords:

Reporting

Abstract

This Community Service activity was conducted in collaboration with the Indonesian Community Association (PERMAI), a non-political NGO based in George Town, Penang, Malaysia. PERMAI supports Indonesians living in Malaysia, including businesspeople, workers, teachers, and students, and is active in social, educational, and cultural fields. A major challenge for PERMAI members, especially business owners, is the lack of accounting knowledge, which leads to poor financial record-keeping and reporting, hindering business growth. To tackle this issue, the PKM team provided basic accounting training covering accounting concepts, the accounting cycle, and practical skills from recording transactions to preparing financial reports. The training used interactive lectures, discussions, and hands-on practice with relevant case studies. The activity successfully improved participants’ understanding of accounting’s role in managing businesses. Participants gained the ability to independently record financial transactions and prepare simple financial reports. These results demonstrate that basic accounting training enhances business owners’ capacity to manage their operations more professionally and sustainably.

References

Åhlfeldt, E., Isaksson, D., & Winblad, U. (2023). Factors Explaining Program Sustainability: A Study of the Implementation of a Social Services Program in Sweden. Health & Social Care in the Community, 2023, 1–13. https://doi.org/10.1155/2023/1458305

Aini, O. N., Salman, K. R., & Djunaedi, A. Z. (2022). Preparation of Financial Statements Based On MYOB Accounting Plus V.18 At PT Wahana Mitra Perkasa. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(3), 331–344. https://doi.org/10.36555/jasa.v6i3.1941

Al-Refiay, H. A. N., Abdulhussein, A. S., & Al-Shaikh, S. S. K. (2022). the Impact of Financial Accounting in Decision Making Processes in Business. International Journal of Professional Business Review, 7(4), 1–13. https://doi.org/10.26668/businessreview/2022.v7i4.e627

Antonio, C., Torres, C., Guevarra, J., Cavinta, L., Castillo, E., Hembra, M., … & Vista, S. (2019). (n.d.). Evaluation of the “Basic Training Course for Physicians on the Assessment and Management of Drug Dependence”, 2013-2017. International Journal of Training Research, 17(2), 176-186. https://doi.org/10.1080/14480220.2019.1638632

Ceptureanu, S. I., Ceptureanu, E. G., Luchian, C. E., & Luchian, I. (2018). Community based programs sustainability. a multidimensional analysis of sustainability factors. Sustainability (Switzerland), 10(3), 1–15. https://doi.org/10.3390/su10030870

Dahen, L. D. (2022). Discriminant Factors Affecting Implementation of Msme Financial Statements in Padang City. Economica, 11(1), 50–59. https://doi.org/10.22202/economica.2022.v11.i1.6219

Ekayana, A. A. G., & Ratnaya, I. G. (2022). Evaluasi Kurikulum Program Sarjana Sistem Komputer Menggunakan Model CIPP Stufflebeam. Jurnal Penelitian Dan Pengembangan Pendidikan, 6(3), 366–376. https://doi.org/10.23887/jppp.v6i3.49622

Hikmahwati, & Irwansyah, R. (2023). The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements. Ilomata International Journal of Tax and Accounting, 4(4), 832–845. https://doi.org/10.52728/ijtc.v4i4.890

Https://permai.my.id/tentang-kami/. (n.d.). Struktur Organisasi Permai_2.pdf.

Lichtenberg, P. A., Mandarino, J., Fisher, L., Tocco, M., Moray, J., & Shipp, M. (2023). Implementing a Financial Decision-Making Scale in APS Financial Exploitation Investigations: Use of the PARIHS Conceptual Framework. The Gerontologist, 63(3), 501–510. https://doi.org/10.1093/geront/gnac085

Mahdi, M., Andriani, E., Kalsum, U., Laba’ada, R., & Wijayanti, I. O. (2023). Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR. Sanskara Akuntansi Dan Keuangan, 2(01), 18–27. https://doi.org/10.58812/sak.v2i01.252

Mauladin, P., & Alamsyah, M. I. (2023). Indikasi Tindakan Agresivitas Pajak Melalui Peran Inventory Intensity, Koneksi Politik Dan Kepemilikan Institusional. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 9(1), 57–70. https://doi.org/10.34204/jiafe.v9i1.6197

Parmitasari, R. D. A., & Rusnawati. (2023). Sustainability and Performance of Small and Medium Business: the Role of Financial Literature. International Journal of Professional Business Review, 8(5), e01048. https://doi.org/10.26668/businessreview/2023.v8i5.1048

Pasape, L., & Godson, E. (2022). Challenges Affecting Effective Implementation of Financial Management Information Systems in Local Government Authorities in Tanzania as Part of the Digital Ecosystem. Journal of Financial Risk Management, 11(03), 522–548. https://doi.org/10.4236/jfrm.2022.113025

Putri, U. M., Khairiyani, K., Kurniyati, K., & Wulandari, C. P. (2024). Assistance in preparing financial reports for digital-based MSME actors in Tungkal Ilir Sub-District. Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang, 9(2), 412–422. https://doi.org/10.26905/abdimas.v9i2.12228

Rakow, K. (2019). (n.d.). Incorporating Financial Literacy into the Accounting Curriculum. Accounting Education, 28(4), 384-400. https://doi.org/10.1080/09639284.2019.1578247

Setiyawati, H., Mappanyuki, R., Melzatia, S., Rahmad, K. Bin, Khazanah, H., & RABBANI, R. A. (2024). PKM at the Indonesian Community Organization (Permai) Pulau Pinang in the Implementation of the Accounting Cycle. Akuntansi Dan Humaniora: Jurnal Pengabdian Masyarakat, 3(1), 01–05. https://doi.org/10.38142/ahjpm.v3i1.983

Tran, T. A. T. (2023). Benefits and challenges in integrating service-learning of social sciences subject in higher education. Tạp Chí Khoa Học Đại Học Văn Hiến, 9(3), 28–40. https://doi.org/10.58810/vhujs.9.3.2023.743