PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DIGITALBERBASIS MICROSOFT EXCEL BAGI UMKM

Abstract

Poor financial management remains a challenge for many Micro, Small, and Medium Enterprises (MSMEs), particularly in recording transactions and preparing financial reports that can support decision-making. This Community Service activity aimed to improve the ability of MSME owners to prepare digital financial reports using Microsoft Excel. The activity was conducted in May 2026 in Medan City, involving 30 participants from the trade, culinary, and service sectors. It employed a participatory training and mentoring approach consisting of needs identification, training, hands-on practice, individual mentoring, and evaluation. The training materials covered transaction recording, general journals, ledgers, trial balances, income statements, statements of financial position, and the use of simple formulas in an Excel template. The evaluation results showed that the average score increased from 58.40 in the pre-test to 87.60 in the post-test, while the completion rate increased from 33% to 93%. The overall satisfaction rate reached 97%. Participants also began implementing the separation of personal and business finances, routine financial recording, and the use of financial reports as a basis for evaluation. Practice-based mentoring and simple Excel templates have the potential to be replicated to strengthen financial accountability among MSMEs.