Empowering MSMEs through SAK EMKM Financial Reporting and Tax

Umi Nandiroh, Hanik Dzakiyatul Fitroh, Mohammad Syahrul Rohman Almasri, Marsya Nazarheina Arifka

Abstract


Micro, Small, and Medium Enterprises (MSMEs) face structural challenges in financial recordkeeping and tax compliance, particularly in preparing SAK EMKM-based financial statements and filing Annual Tax Returns accurately. This community service program aimed to improve the competency of 20 MSME operators supervised by KPP Pratama Malang Selatan through a Participatory Action Research (PAR) approach comprising five stages: problem identification, planning, implementation, evaluation, and reflection. Participants, selected through purposive sampling across three business sectors; culinary (9), retail (7), and services (4), received integrated training in simplified income statement preparation based on SAK EMKM, guided Annual Tax Return filing via the Coretax system, socialization of PMK No. 164 of 2023, and a practical automated Final Income Tax calculation template built in Microsoft Excel. Competency was measured using pre-test and post-test instruments consisting of eight multiple-choice questions and three Likert-scale self-efficacy items. Results showed that the average total score improved from 43.2 (Very Low category) at pre-test to 85.7 (Good category) at post-test, yielding an average N-Gain of 74.6% classified as High. Self-efficacy scores increased from 1.4 to 3.9 on a 1–5 scale. The automated Excel template serves as the primary practical output enabling participants to independently record monthly gross revenue and calculate Final Income Tax obligations on an ongoing basis. This initiative directly contributes to the Sustainable Development Goals (SDGs), particularly SDG 8 (Decent Work and Economic Growth) by strengthening the financial resilience and formalization capacity of MSMEs, and SDG 17 (Partnerships for the Goals) through the collaborative model established between higher education institutions and the tax authority.


Full Text:

PDF

References


Anshika, & Singla, A. (2022). Financial literacy of entrepreneurs: a systematic review. Managerial Finance, 48(9–10), 1352–1371. https://doi.org/10.1108/MF-06-2021-0260

Ciziceno, M., & Pizzuto, P. (2022). Life satisfaction and tax morale: The role of trust in government and cultural orientation. Journal of Behavioral and Experimental Economics, 97, 101824. https://doi.org/https://doi.org/10.1016/j.socec.2021.101824

Directorate General of Taxes. (2025). Reformasi Perpajakan DJP.

Fitriandi, P., Marfiana, A., Wardana, A. B., & Zauki, I. (2026). The Mediating Role of Tax Morale in the Relationship Between Perceived Fairness, Trust in Government, and Voluntary Tax Compliance. Indonesian Journal of Taxation and Accounting, 4(2), 334–349. https://doi.org/10.66053/ijota.v4i2.823

Fitriani, B., & Mursid, M. C. (2025). Analisis Dampak Fintech terhadap Efisiensi Operasional dan Kinerja UMKM. Jurnal Rumpun Manajemen Dan Ekonomi, 2(1), 375–384. https://doi.org/10.61722/jrme.v2i1.3280

Hidayati, I., Nandiroh, U., Koesherawati, S., & Haris, G. A. A. (2022). Improving the capability of MSME actors in preparing basic financial reports in Kedungkandang Village. Community Empowerment, 7(7), 1265–1270.

Ingale, K. K., & Paluri, R. A. (2022). Financial literacy and financial behaviour: a bibliometric analysis. Review of Behavioral Finance, 14(1), 130–154. https://doi.org/10.1108/RBF-06-2020-0141

Jahidah, N. S., Adzimatinur, F., Lesmana, A. S., Pramono, A. E., & Amellia, T. (2024). Competitive in The Digital Era: Training on The Use of E-Commerce to Increase UMKM Productivity In Kadugede Village. Pena Dimas: Jurnal Pengabdian Masyarakat, 3(1). https://doi.org/10.33474/penadimas.v3i1.26047

Jannah, M., Susyanti, J., & Farida, E. (2024). Navigating the Entrepreneurial Landscape: A Qualitative Exploration of SME Success Factors. Jurnal Manajemen Bisnis, 11(2), 746–769. https://doi.org/10.33096/jmb.v11i2.836

Junaidi, L. D., & Sulaiman, A. J. (2026). The Role of Technology Trust in Moderating AI Literacy , Digital Tax Literacy , and Coretax Utilization on Taxpayer Compliance. 4(2), 54–73.

Kementerian Keuangan Republik Indonesia. (2025). Coretax Direktorat Jenderal Pajak.

Laila Wardani, N., & Susyanti, J. (2024). Analisis Pemanfaatan E-commerce Dalam Pengembangan Bisnis Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Era Revolusi 4.0 (Studi Kasus Pada UMKM di Kabupaten Malang). Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 1(4), 268–275.

Millaningtyas, R. (2023). Strategic Sustainable Development with Innovation and Business Model Canvas in SMEs. International Journal of Humanities Education and Social Sciences, 2(6), 2266–2277. https://doi.org/10.55227/ijhess.v2i6.490

Ministry of Finance. (2025). Coretax Direktorat Jenderal Pajak.

Mwesiga, F., & Twamzihirwa, D. (2024). The Effect of Taxpayer Education on SMEs’ Tax Compliance: The Case of Dar es Salaam City. International Journal of Research and Innovation in Social Science, 8(7), 3288–3295. https://doi.org/10.47772/IJRISS.2024.807250

Nandiroh, U., & Hidayati, I. (2022). Socialization, Knowledge, Understanding, and the Complexity of Tax Administration towards the Use of Tax Incentives during a Pandemic. Ekonomi, Keuangan, Investasi Dan Syariah, 4(1), 290–296. https://doi.org/10.47065/ekuitas.v4i1.2141

Nandiroh, U., Pratikto, H., & Wardana, L. W. (2024). Investıgatıng Taxpayers Intentıon To Accept Onlıne Tax Fıllıng System: An Indonesıan Perspectıve. Asian Journal of Management Entrepreneurship and Social Science, 04(02).

Nandiroh, U., & Susyanti, J. (2025). Peningkatan Literasi Pembukuan dan Kepatuhan Pajak UMKM Kuliner. GUYUB: Journal of Community Engagement, 6(4), 1091–1109. https://doi.org/10.33650/guyub.v6i4.12417

Nasyiah, E. Z., & Nandiroh, U. (2024). Enhancing Msme Financial Reporting in East Java: the Role of Mentorship. EKUITAS (Jurnal Ekonomi Dan Keuangan), 8(3), 521–535. https://doi.org/10.24034/j25485024.y2024.v8.i3.6515

Nurhasanah, H., & Nugroho, F. A. (2024). Menghadapi Inflasi: Strategi Pengendalian dan Dampak terhadap Ekonomi dan Kesejahteraan Rakyat. Optimal Jurnal Ekonomi Dan Manajemen, 4(2), 56–72. https://doi.org/10.55606/optimal.v4i2.3331

Puklavec, Ž., Kogler, C., Stavrova, O., & Zeelenberg, M. (2025). Unobscuring the Concept of Tax Morale: A Systematic Review of the Literature. Journal of Business Ethics. https://doi.org/10.1007/s10551-025-06218-z

Millaningtyas, R. (2023). Canva Application Training as a Marketing Digitalization Medium for Smes in Dinoyo Village. Dinamisia : Jurnal Pengabdian Kepada Masyarakat, 7(3), 878–887. https://doi.org/10.31849/dinamisia.v7i3.14524

Safitri, R. D. (2024). Peran Financial Technology dalam Meningkatkan Pengelolaan Keuangan UMKM. Jurnal Ilmu Ekonomi Manajemen Dan Akuntansi MH Thamrin, 5(2), 428–437.

Saptono, P. B., & Khozen, I. (2023). What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy, 43(11–12), 1190–1217. https://doi.org/10.1108/IJSSP-02-2023-0045

Susyanti, J. (2023). Investigations of Readiness Tax Compliance Dynamics: Studies on MSME of Creative Economics Actors in Indonesia. Quality - Access to Success, 24(194), 151–158. https://doi.org/10.47750/QAS/24.194.18

Syariati, N. E., & Sari, N. R. (2025). The Influence of Taxpayer Awareness , Tax Sanctions , and Tax Knowledge on Taxpayer Compliance , Moderation of Morals. 3(2), 1–17. https://doi.org/10.66053/ijota.v3i2.49




DOI: http://dx.doi.org/10.33474/penadimas.v4i2.30897

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Pena Dimas: Jurnal Pengabdian Masyarakat is indexed by:

  

    

        

       

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.