Enhancing Digital-Based Financial Accounting Competence to Improve the Quality of Financial Statements for SOEs and MSMEs in Nusa Laut District

Mahyudi Honlissa, Ardiansyah Ardiansyah, Jeffrey Payung Langi, Kalsum Lussy

Abstract


This community service activity (PKM) is conducted based on the factual conditions in Nusa Laut District, which are associated with the low capacity for information technology-based financial accounting. The limited use of financial accounting applications for transaction recording and financial statement preparation indicates that digital literacy and basic accounting knowledge are still inadequate. The objective of this service is to enhance the understanding and skills of SOE and MSME managers regarding digital-based financial accounting concepts, enabling them to generate reliable, accurate, effective, efficient, and real-time financial reports. The implementation of this community service adopts the Asset-Based Community Development (ABCD) approach, divided into five stages: pre-preparation, preparation, implementation, evaluation, and reporting. Each stage is designed to address the specific needs of improving digital financial accounting skills. The results of this service demonstrated a significant improvement in participants' understanding and ability to record transactions and prepare digital-based financial reports. The average pre-test score was 45%, while the post-test average increased to 89%, reflecting an average improvement of 44%. The evaluation of the activity’s implementation also yielded highly positive results, with an average score of 4.56 out of 5, classified as "Very Good." The implication of implementing digital financial accounting is to support the creation of financial governance characterized by high accuracy, effectiveness, and efficiency, alongside real-time financial data management, which collectively contributes to improving the quality of financial statements in SOEs and MSMEs in Nusa Laut District. This aligns with several Sustainable Development Goals (SDGs), including poverty reduction (Goal 1), inclusive and sustainable economic growth (Goal 8), innovation in industry and infrastructure (Goal 9), responsible consumption and production (Goal 12), and the strengthening of transparent institutions (Goal 16). Digital accounting contributes to more efficient systems and sustainable development at the local level.


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DOI: http://dx.doi.org/10.33474/penadimas.v4i1.29624

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