Batang, December 1, 2025 – Lecturers of the Tax Accounting Study Program conducted a Community Service activity in the form of a Training Program on the Preparation of Financial Statements Based on SAK EMKM for micro, small, and medium enterprise (MSME) actors in Tumbrep Village, Bandar District, Batang Regency, on Thursday, November 28, 2025.
The activity was attended by 21 MSME actors from Tumbrep Village representing various types of businesses. The training aimed to improve MSME participants’ understanding of orderly, simple, and standardized financial record-keeping in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
The community service team involved in this activity consisted of Apri Dwi Astuti, M.Si; Apip, S.E., M.Si; Dian Anggraeni, S.A., M.Acc; Alvionia Filda Sari Mareta, S.E., M.Ak; and Fara Hamidah. The training materials covered an introduction to SAK EMKM, daily transaction recording, preparation of income statements, statements of financial position, and simple cash flow statements that are practical and applicable for MSMEs.
In addition to material presentations, participants received a financial reporting training module designed in a practical manner so that it can be directly used as a guide in managing their respective business finances. The activity was conducted interactively, including discussion and question-and-answer sessions addressing financial recording challenges faced by participants.
The head of the community service team, Apri Dwi Astuti, M.Si, stated that the training is expected to assist MSMEs in Tumbrep Village in improving the quality of their financial management, strengthening business decision-making, and supporting the sustainability and future development of MSMEs.
The activity received positive responses from both participants and the local village government, and it is expected to be continued through further mentoring programs for MSMEs in Tumbrep Village.