A community mentoring program conducted by Universitas Methodist Indonesia has successfully improved the ability of Micro, Small, and Medium Enterprises (MSMEs) in Medan City to prepare financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The program was led by Duma Rahel Situmorang together with Farida Sagala, Lamria Sagala, Mitha Christina Ginting, Gracesiella Y. Simanjuntak, Thomas Sumarsan Goh, Januardi Mesakh, Dimita H.P. Purba, Saur Melianna Sipayung, and Septony Benyamin Siahaan. The study was published in 2026 in the Jurnal Pengabdian Masyarakat Bestari (JPMB).
The research highlighted that many MSMEs in Medan still face serious challenges in financial management, especially in preparing standardized financial reports. Although Medan has around 45,000 MSMEs operating across sectors such as culinary, fashion, handicrafts, services, and agriculture processing, most business owners still lack accounting knowledge and structured financial recording systems.
According to the researchers, around 72 percent of MSMEs in Medan did not understand the SAK EMKM framework, while only 15 percent had previously prepared financial reports according to accounting standards. This condition significantly affected their ability to access business financing because banks generally require formal financial statements for credit applications.
The mentoring program involved 30 MSME owners from various business sectors who were selected based on their commitment to business development and willingness to participate throughout the program. Activities were carried out using a Participatory Action Research approach, emphasizing direct collaboration between the researchers and business owners.
The program identified several major problems faced by participants:
- Low understanding of accounting principles and SAK EMKM
- Inability to prepare standardized financial statements
- Mixing personal and business finances
- Lack of structured transaction recording systems
- Limited access to affordable accounting training and consultation
- Lack of networking and learning communities for MSMEs
To address these issues, the researchers organized a series of workshops and intensive mentoring sessions over ten weeks. Training materials included basic accounting principles, preparation of financial position statements, income statements, and notes to financial statements according to SAK EMKM standards. Participants also received practical templates and transaction recording guides tailored to their business sectors.
The mentoring process included:
- Four SAK EMKM workshop sessions
- Daily transaction recording training
- Intensive consultations through WhatsApp Groups
- Periodic financial statement reviews
- Simulations of credit applications to financial institutions
The results showed a significant improvement in participants’ accounting knowledge and financial management skills. After completing the program:
- 87 percent of participants were able to independently prepare simple financial statements according to SAK EMKM
- Understanding of financial statement components increased from 18 percent to 89 percent
- The ability to separate personal and business finances rose from 32 percent to 91 percent
- Readiness to apply for business credit increased from 14 percent to 79 percent
One of the most important findings was the improvement in participants’ awareness of the dangers of mixing personal and business finances. Many participants admitted that they previously used business income for personal needs without proper records, making it difficult to measure actual business performance. After the mentoring sessions, participants became more disciplined in managing finances and setting clear business budgets.
The program also produced direct economic benefits. Several participants successfully obtained People’s Business Credit (KUR) approvals from banks after improving the quality of their financial reports according to SAK EMKM standards. Researchers considered this outcome as evidence that proper financial reporting can significantly improve MSMEs’ access to capital.
According to Duma Rahel Situmorang and the Universitas Methodist Indonesia team, the practical “learning by doing” approach combined with continuous mentoring proved highly effective for improving accounting competence among MSMEs. Participants not only learned accounting theory but also directly applied it to their daily business activities.
Another important achievement of the program was the establishment of the “Medan MSME Accounting Community,” a learning and consultation forum designed to support continuous collaboration among business owners. Through this community, participants can share experiences, discuss accounting challenges, and continue improving their financial management practices even after the formal program ends.
The researchers concluded that improving financial literacy and accounting skills is essential for strengthening MSME competitiveness and expanding access to financial institutions. They also recommended stronger collaboration between universities, local governments, and financial institutions to ensure the sustainability of accounting assistance programs for MSMEs in Indonesia.
Author Profiles
- Duma Rahel Situmorang – Universitas Methodist Indonesia; bidang keahlian pendidikan akuntansi dan pengelolaan keuangan UMKM.
- Farida Sagala – Universitas Methodist Indonesia.
- Lamria Sagala – Universitas Methodist Indonesia.
- Mitha Christina Ginting – Universitas Methodist Indonesia.
- Gracesiella Y. Simanjuntak – Universitas Methodist Indonesia.
- Thomas Sumarsan Goh – Universitas Methodist Indonesia.
- Januardi Mesakh – Universitas Methodist Indonesia.
- Dimita H.P. Purba – Universitas Methodist Indonesia.
- Saur Melianna Sipayung – Universitas Methodist Indonesia.
- Septony Benyamin Siahaan – Universitas Methodist Indonesia.
Research Source
Situmorang, D. R., Sagala, F., Sagala, L., Ginting, M. C., Simanjuntak, G. Y., Goh, T. S., Mesakh, J., Purba, D. H. P., Sipayung, S. M., & Siahaan, S. B. (2026). Assistance in the Preparation of SAK EMKM-Based Financial Statements for MSMEs in Medan City. Jurnal Pengabdian Masyarakat Bestari (JPMB), Vol. 5 No. 4, April 2026, pp. 345–358.
0 Komentar