Pelatihan Akuntansi Bagi Usaha Mikro di Bawah Naungan Majelis Ulama Indonesia
DOI:
https://doi.org/10.36312/sasambo.v5i2.2689Keywords:
Pelatihan Akuntansi, UMKM, Laporan Keuangan, MUI, EkonomiAbstract
Program pelatihan akuntansi ini bertujuan meningkatkan kapasitas pengelolaan keuangan bagi pelaku Usaha Mikro yang berada di bawah binaan Majelis Ulama Indonesia (MUI). Latar belakang kegiatan ini berangkat dari rendahnya literasi akuntansi UMKM, yang mengakibatkan lemahnya kemampuan pelaku usaha dalam menyusun laporan keuangan yang rapi dan sesuai standar. Pelatihan diberikan melalui ceramah, diskusi, dan latihan soal yang disusun secara praktis dan aplikatif. Materi mencakup pencatatan transaksi, jurnal penyesuaian, hingga penyusunan laporan keuangan sederhana. Efektivitas pelatihan dievaluasi menggunakan pendekatan kuantitatif melalui uji paired sample t-test. Hasil analisis menunjukkan peningkatan signifikan skor peserta antara pre-test dan post-test (rata-rata meningkat dari 66,13 menjadi 76,77), dengan nilai signifikansi 0,000 (<0,05). Peningkatan ini menunjukkan bahwa pelatihan berdampak nyata dalam meningkatkan pemahaman dan keterampilan akuntansi peserta. Dampaknya tidak hanya meningkatkan efisiensi usaha dan akses pembiayaan, tetapi juga memperkuat keberlanjutan dan kepercayaan diri pelaku usaha. Program ini juga mendukung pemberdayaan ekonomi umat dan penguatan peran MUI dalam pembinaan UMKM berbasis syariah.
Accounting Training for Micro Businesses Under the Auspices of the Indonesian Ulema Council
This accounting training program aims to enhance financial management capacity among micro-business actors under the guidance of the Indonesian Ulema Council (Majelis Ulama Indonesia/MUI). The program was initiated in response to the low level of accounting literacy among micro, small, and medium enterprises (MSMEs), which often lack the ability to prepare standardized and accurate financial reports. The training was delivered through lectures, discussions, and practical exercises, with materials designed to be accessible and applicable. Key topics included transaction recording, adjusting journal entries, and the preparation of basic financial statements. The effectiveness of the training was evaluated using a quantitative approach with a paired sample t-test. The results indicated a significant improvement in participants’ scores between the pre-test and post-test phases (mean increase from 66.13 to 76.77), with a significance value of 0.000 (p < 0.05). This finding demonstrates a meaningful impact of the training on participants’ understanding and skills in accounting. Beyond technical skills, the program contributed to better financial efficiency, increased access to financing, enhanced business sustainability, and greater confidence among entrepreneurs. Furthermore, the training supports the broader agenda of empowering the ummah’s economy and strengthens MUI’s role in guiding Sharia-based micro-enterprises.
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