RAHMAH GAMPONG: PEMBERDAYAAN UMKM MELALUI LITERASI KEUANGAN DAN PENGUATAN AKUNTABILITAS BERBASIS NILAI KEAGAMAAN DAN KEWARGANEGARAAN

Penulis

  • Soraya Lestari
  • Rafni Fajriati
  • Annisa Qadrunnada

Abstrak

Program Pengabdian kepada Masyarakat Rahmah Gampong merupakan implementasi Mata Kuliah Wajib Kurikulum yang terintegrasi dengan keilmuan akuntansi dalam rangka pemberdayaan UMKM desa berbasis kewarganegaraan dan keagamaan. Kegiatan ini dilaksanakan di Desa Tibang dengan melibatkan 35 mahasiswa Program Studi Akuntansi dan 30 orang masyarakat, khususnya pelaku UMKM. Program ini bertujuan meningkatkan literasi akuntansi dasar, memperkuat akuntabilitas pengelolaan keuangan UMKM, serta menanamkan nilai etika, amanah, dan tanggung jawab sosial dalam praktik usaha. Metode pelaksanaan kegiatan meliputi sosialisasi konsep akuntansi UMKM, pelatihan pencatatan keuangan sederhana, pendampingan penyusunan laporan keuangan dasar, serta diskusi reflektif mengenai etika bisnis, kewarganegaraan, dan nilai keagamaan dalam aktivitas ekonomi. Mahasiswa akuntansi berperan sebagai fasilitator dan pendamping teknis dalam penerapan pencatatan keuangan, sekaligus mengimplementasikan capaian pembelajaran MKWK dan kompetensi keilmuan akuntansi secara kontekstual di masyarakat. Integrasi nilai keagamaan diarahkan untuk membangun kesadaran moral pelaku UMKM terhadap pentingnya kejujuran, transparansi, dan keberkahan usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat terhadap pentingnya pencatatan keuangan yang tertib dan akuntabel, serta meningkatnya kesadaran akan peran UMKM sebagai bagian dari tanggung jawab warga negara dalam mendukung pembangunan ekonomi desa. Program Rahmah Gampong diharapkan menjadi model pengabdian berbasis MKWK dan akuntansi yang berkelanjutan dalam membentuk UMKM desa yang beretika, religius, dan berdaya saing. Kata Kunci: Akuntabel, Keuangan, Keagamaan, Literasi, Pemberdayaan

Unduhan

Diterbitkan

2025-10-30

Terbitan

Vol 7 No 2 (2025): OKTOBER 2025

Bagian

Articles

Lisensi

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