DIGITALISASI PEMBUKUAN UMKM: ANALISIS PENERAPAN ACCURATE DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN USAHA PANDAI SIKEK

Abstract

Digital bookkeeping has become an urgent necessity for Micro, Small, and Medium Enterprises (MSMEs) to improve the accuracy, efficiency, and transparency of financial reporting. The Pandai Sikek MSME in Tanah Datar Regency still relies on manual recording, leading to issues such as inconsistent data, recording errors, and difficulties in preparing formal financial statements. This Community Service (PkM) program aims to enhance the capacity of MSME actors in implementing Accurate Online as a cloud-based accounting system. The implementation method includes needs assessment, basic accounting training, workshops on Accurate Online, intensive mentoring, and post-training evaluation. The results indicate that participants successfully understood digital recording processes, operated Accurate features, and generated automated financial statements, including income statements, balance sheets, and cash flow reports. The use of Accurate also improved financial transparency through audit trails, real-time data access, and more traceable transaction records. Overall, bookkeeping digitalization through Accurate Online effectively strengthened financial governance and increased the accountability of the Pandai Sikek MSME. This program is expected to serve as a replicable digital mentoring model for other MSMEs in Tanah Datar Regency and beyond.