Financial Report Preparation Training for MSMEs And Economic Optimization with the Samara Finance Concept

Abstract

MSMEs play a strategic role in improving the national economy, particularly through job creation and income equality. However, one of the main obstacles faced by MSMEs is the limited ability to prepare simple, accurate, and sharia-compliant financial reports. This results in poor cash flow management, difficulties in business evaluation, and limited access to business development. This community service activity was conducted in Sidomulyo Village, Sidomulyo District, South Lampung Regency, with the aim of improving financial literacy and skills of MSMEs through training in preparing financial reports based on the SAMARA Finance concept. The methods used included lectures, mentoring tutorials, discussions, and pre- and post-tests using questionnaires. Participants were trained to prepare simple financial reports using sharia accounting principles that integrate elements of ZISWAF (Zakat, Infaq, Sedekah, and Waqf) and practice financial recording using a simple application. The results of the activity showed an increase in participants' understanding and ability to prepare sharia-compliant financial reports, while also encouraging them to run transparent, halal, and sustainable businesses. In conclusion, this training is important as a first step in strengthening the capacity of MSMEs in financial management, and its scope is worthy of being expanded to a wider area.