Penguatan Tata Kelola Keuangan UMKM Melalui Edukasi Akuntansi

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but often face challenges in financial management, especially in rural areas. This Community Service Program (PKM) aimed to enhance the understanding and implementation of financial governance among MSME actors in Ko’mara Village, Polongbangkeng Utara District, Takalar Regency, through accounting education and collaborative mentoring. The methods involved socialization and evaluation using observation, pre-test and post-test questionnaires, and participant interviews. The results showed a significant improvement in participants’ understanding of basic accounting principles, transaction recording, and financial statement preparation. The success of this program was also supported by strong collaboration between academics, village authorities, and local MSME actors. Therefore, accounting education is proven to be an effective strategy to strengthen financial governance in MSMEs and can potentially be replicated in other similar regions.