Pendampingan Teknis Akuntansi: Upaya Mewujudkan Laporan Keuangan yang Akuntabel dan Objektif pada PT Ajib Darkah Indonesia.

Haikal Firmansah Anas  Pratama; Fredi  Setyono; Cahyaning Dewi  Handayani; Linda Linda; Lodis  Ramadhan; Sasongko Adi  Priyanto

doi:10.65065/ypgwb004

Authors

Haikal Firmansah Anas Pratama Politeknik Negeri Cilacap Author
Fredi Setyono Politeknik Negeri Cilacap Author
Cahyaning Dewi Handayani Politeknik Negeri Cilacap Author
Linda Linda Politeknik Negeri Cilacap Author
Lodis Ramadhan Politeknik Negeri Cilacap Author
Sasongko Adi Priyanto Politeknik Negeri Cilacap Author

DOI:

https://doi.org/10.65065/ypgwb004

Keywords:

Laporan Keuangan, SAK Indonesia, UMKM, Akuntabilitas.

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they often face challenges due to non-standard financial reporting. This community service program aims to provide technical accounting assistance to PT Ajib Darkah Indonesia to create accountable and objective financial statements in accordance with SAK Indonesia for EMKM. The method employed was a participatory technical mentoring approach, which included identifying the existing system, financial literacy education, and financial statement preparation training. The program was conducted from June to August 2025 in Cilacap Regency. The results demonstrate that PT Ajib Darkah Indonesia successfully transformed its simple manual cash-basis recording into a structured accrual-basis system. The concrete outcome of this activity is the partner's ability to independently prepare the three main components of financial statements: the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK). Furthermore, the adoption of simple digital technology was proven to increase operational efficiency and data accuracy. The study concludes that the implementation of SAK Indonesia for EMKM significantly enhances business transparency and credibility, thereby strengthening the company's access to formal financing from the banking sector.

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