Implementasi Sistem Akuntansi Sederhana untuk Peningkatan Transparansi dan Kepatuhan Pajak UMKM
DOI:
https://doi.org/10.30640/abdimas45.v5i1.6021Keywords:
Digital AIS, Financial Transparency, MSMEs, Simple Accounting, Tax ComplianceAbstract
This community service activity aims to improve financial transparency and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) through the implementation of a simple accounting system based on SAK-EMKM and a digital Accounting Information System (AIS). The activity was held on November 22, 2025, at Universitas Pelita Bangsa, involving 13 MSME entrepreneurs from Bekasi Regency. The method used was a participatory training approach consisting of theoretical socialization, financial recording simulations, and discussions on tax awareness. The results of the activity showed a significant improvement in participants' ability to record transactions, prepare simple financial statements, and understand tax obligations. Additionally, the activity successfully encouraged the formation of an active local learning community, with some participants taking on the role of community leaders. These community leaders contributed to strengthening financial accountability practices among MSMEs. Overall, the implementation of a simple accounting system based on standards and technology proved to be effective in enhancing transparency and tax compliance, providing a sustainable positive impact on MSMEs in terms of financial management and tax obligations.
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