Penguatan Literasi Keuangan untuk Mendukung Keberlanjutan UMKM Jamur Tiram Desa Jatimukti Kabupaten Sumedang
DOI:
https://doi.org/10.53299/ba-jpm.v6i2.4907Keywords:
literasi keuangan, UMKM, keberlanjutanAbstract
Desa Jatimukti Kabupaten Sumedang memiliki potensi desa salah satunya adalah UMKM jamur tiram. Meskipun jamur tiram bukan satu-satunya UMKM yang dimiliki desa ini, tetapi UMKM ini dapat memberikan tambahan bagi hasil bagi BUMDES desa setempat. Belum diterapkannya pencatatan keuangan berbasis UMKM dan juga masih belum dipahaminya dasar-dasar keuangan sederhana menjadi permasalahan bidang akuntansi dari mitra UMKM jamur tiram ini. Bentuk dari kegiatan pengabdian kepada masyarakat ini adalah pelatihan sebagai penguatan akan literasi keuangan dan juga perbaikan serta bekal bagi keberlanjutan UMKM. Total peserta berjumlah 34 orang yang tidak hanya merupakan UMKM jamur tiram saja tetapi juga ibu-ibu PKK Desa Jatimukti yang memiliki usaha kecil. Pelatihan dilaksanakan pada tanggal 23 Mei 2026 di Balai Desa Jatimukti Kabupaten Sumedang. Pelatihan dikemas tidak hanya dalam bentuk penyampaian materi tetapi juga memberikan simulasi permainan keuangan sederhana. Setelah dilakukan evaluasi berdasarkan pengisian lembar pre-test dan post-test, diperoleh adanya peningkatan pemahaman peserta pelatihan atas materi yang disampaikan. Meskipun terdapat peningkatan namun belum optimal hasilnya. Untuk kegiatan pengabdian kepada masyarakat berikutnya perlu adanya pendampingan mitra UMKM secara berkala lebih lanjut yang juga bekerja sama dengan bidang lain agar manfaatnya lebih dapat dirasakan oleh mitra secara menyeluruh misalnya bidang marketing untuk peningkatan penjualan dan sistem informasi untuk pengenalan teknologi digital.
References
Al-shami, S. A., Damayanti, R., Adil, H., Farhi, F., & Al mamun, A. (2024). Financial and digital financial literacy through social media use towards financial inclusion among batik small enterprises in Indonesia. Heliyon, 10(15), e34902. https://doi.org/10.1016/j.heliyon.2024.e34902
Anshika, Singla, A., & Mallik, G. (2021). Determinants of financial literacy: Empirical evidence from micro and small enterprises in India. Asia Pacific Management Review, 26(4), 248–255. https://doi.org/10.1016/j.apmrv.2021.03.001
Aristei, D., Gallo, M., & Vannoni, V. (2024). Preferences for ethical intermediaries and sustainable investment decisions in micro-firms: The role of financial literacy and digital financial capability. Research in International Business and Finance, 71(March), 102483. https://doi.org/10.1016/j.ribaf.2024.102483
Basha, S. A., Bennasr, H., & Goaied, M. (2023). Financial literacy, financial development, and leverage of small firms. International Review of Financial Analysis, 86(July 2022), 102510. https://doi.org/10.1016/j.irfa.2023.102510
Chhillar, N., Sharma, K., & Arora, S. (2025). Exploring the role of digital financial literacy and personal financial behavior in shaping financial stress and well-being in the digital age. Acta Psychologica, 259(April), 105308. https://doi.org/10.1016/j.actpsy.2025.105308
Didied, N. M., Rahman, A., & Kholid, M. N. (2024). Determinants: implementation of SAK EMKM financial accounting standards for MSMEs. International Journal of Research in Business and Social Science (2147- 4478), 13(5), 684–697. https://doi.org/10.20525/ijrbs.v13i5.3498
Diskominfosanditik. (2020). Dashboard Desa Jatimukti. https://e-officedesa.sumedangkab.go.id/dashboard_simpatik/desa/559
Dura, J. (2022). Determinants of Financial Literacy and Digital Literacy on Financial Performance in Driving Post-Pandemic Economic Recovery. Journal of Contemporary Eastern Asia, 21(2), 47–68. https://doi.org/10.17477/jcea.2022.21.2.047
Duréndez, A., Dieguez-Soto, J., & Madrid-Guijarro, A. (2023). The influence of CEO’s financial literacy on SMEs technological innovation: the mediating effects of MCS and risk-taking. Financial Innovation, 9(1). https://doi.org/10.1186/s40854-022-00414-w
Dwyanti. (2024). The Importance of Financial Literacy in Financial Management in Micro, Small and Medium Enterprises (MSMEs). Journal of Applied Management and Business, 5(1), 1–6. https://doi.org/10.37802/jamb.v5i1.661
Endris, E., & Kassegn, A. (2022). The role of micro, small and medium enterprises (MSMEs) to the sustainable development of sub-Saharan Africa and its challenges: a systematic review of evidence from Ethiopia. Journal of Innovation and Entrepreneurship, 11(1). https://doi.org/10.1186/s13731-022-00221-8
Frimpong, S. E., Agyapong, G., & Agyapong, D. (2022). Financial literacy, access to digital finance and performance of SMEs: Evidence From Central region of Ghana. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2121356
Hererra, J. J. D., Warokka, A., & Aqmar, A. Z. (2023). Financial Literacy and MSME Performance: Mediation and Moderation Analysis. Journal of Sustainable Economics, 1(2), 65–76. https://doi.org/10.32734/jse.v1i2.14304
IAI. (2018). Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Ikatan Akuntan Indonesia. https://web.iaiglobal.or.id/SAK-IAI/Tentang SAK EMKM#gsc.tab=0
IS, R., KV, S., & Hungund, S. (2025). MSME/SME Financial Literacy: A Systematic Literature Review and Bibliometric Analysis. Journal of the Knowledge Economy, 16(4), 14378–14405. https://doi.org/10.1007/s13132-024-02472-0
Judijanto, L., Hendra, J., & Islam, A. M. (2025). The Role of MSMEs in Realizing the Sustainable Development Goals (SDGs). West Science Business and Management, 3(01), 50–55. https://doi.org/10.58812/wsbm.v3i01.1746
Lubis, I. T., Ningsi, E. H., Manurung, L., & Widodo, S. (2024). Digital Financial Management of MSMEs: The Impact of Financial Literacy and Financial Technology. Atestasi : Jurnal Ilmiah Akuntansi, 7(2), 1164–1172. https://doi.org/10.57178/atestasi.v7i2.870
Masdupi, E., Imran, M., & Sintya, R. (2025). Financial literacy and sustainability of SMEs: the mediating and moderating effect of entrepreneurial financing choice, risk-taking and social capital. Management and Sustainability, 1–24. https://doi.org/10.1108/MSAR-01-2025-0003
Rahmawati, A., Wahyuningsih, S. H., & Garad, A. (2023). The effect of financial literacy, training and locus of control on creative economic business performance. Social Sciences and Humanities Open, 8(1), 100721. https://doi.org/10.1016/j.ssaho.2023.100721
Rodríguez-Espíndola, O., Cuevas-Romo, A., Chowdhury, S., Díaz-Acevedo, N., Albores, P., Despoudi, S., Malesios, C., & Dey, P. (2022). The role of circular economy principles and sustainable-oriented innovation to enhance social, economic and environmental performance: Evidence from Mexican SMEs. International Journal of Production Economics, 248(June 2020), 108495. https://doi.org/10.1016/j.ijpe.2022.108495
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Bima Abdi: Jurnal Pengabdian Masyarakat
This work is licensed under a Creative Commons Attribution 4.0 International License.
