Training on Recording Financial Transactions for Micro and Ultra Micro Businesses Based on Single Entry: Reflection on Thematic KKN Activities Impacting Financial Management in Lampegan Village, Ibun District, Bandung Regency
DOI:
https://doi.org/10.63309/dialektika.v24i2.1194Keywords:
Micro Enterprises, Single-Entry Accounting, Financial Record-Keeping, Community Empowerment, Impactful Thematic Community Service Program (KKN Tematik Berdampak) Of UniversitasAbstract
Abstract
Micro and ultra-micro enterprises have an important role in the community’s economy; however, they still face limitations in maintaining systematic financial transaction records. This activity aimed to analyze the effectiveness of a seminar and training program on single-entry financial transaction recording for micro and ultra-micro entrepreneurs through the Impactful Thematic Community Service Program (KKN Tematik Berdampak) of Universitas Al-Ghifari in 2026 in Lampegan Village, Ibun District, Bandung Regency. The activity employed a pre-experimental approach using a one-group pretest-posttest design involving 17 participants. Measurements were conducted across three dimensions: affective, cognitive, and psychomotor. Data were analyzed using descriptive statistics, the Shapiro-Wilk test, the Wilcoxon Signed Rank Test, effect size, and N-Gain Score. The results showed an increase in the mean affective score from 3.59 to 7.18, cognitive score from 3.18 to 6.59, and psychomotor score from 2.94 to 5.47. The Wilcoxon test indicated significant differences across all dimensions (p ≤ 0.001), with a large effect size (r = 0.835–0.900). The N-Gain results indicated high effectiveness in the affective and cognitive dimensions and moderate effectiveness in the psychomotor dimension and overall score. Thus, the seminar and training effectively improved participants’ attitudes, knowledge, and skills in single-entry financial transaction recording.
Keywords: Micro Enterprises, Single-Entry Accounting, Financial Record-Keeping, Community Empowerment, Impactful Thematic Community Service Program (KKN Tematik Berdampak) Of Universitas
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