Implementasi Mata Kuliah Akuntansi untuk UMKM Pulau-Pulau Kecil Perbatasan melalui Pendampingan Penggunaan Aplikasi Digital SI APIK pada Mitra UMKM di Kota Tiakur Kabupaten Maluku Barat Daya

Abstract

In Tiakur City, Southwest Maluku Regency, most MSMEs still face various financial management challenges, including low financial literacy, manual transaction recording, and suboptimal use of digital technology. These conditions make it difficult for MSME owners to prepare financial statements, determine business profits, and make sound business decisions. This situation prompted the Accounting Study Program (PSDKU) at Pattimura University to develop a course titled "Accounting for MSMEs in Small Border Islands (PPKP)," designed to provide a contextual learning experience through direct student involvement in solving real-world MSME problems. This Community Service (PkM) activity integrates the learning process with guidance on using the Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI APIK) application for MSME partners in Tiakur City. Students act as field facilitators under faculty supervision, handling needs assessment, training, transaction recording practice, digital financial statement preparation, and application implementation evaluation. The activity employs Project-Based Learning (PjBL) combined with a Participatory Action Learning (PAL) approach, fostering a collaborative learning process among lecturers, students, and partners. The results indicate that partners are able to operate the SI APIK application independently, record transactions digitally, and automatically generate income statements and statements of financial position. Students also gain practical experience in applying accounting, communication, and community facilitation competencies, thereby fulfilling the course's learning outcomes. This program supports the digital transformation of MSMEs in island regions while contributing to the achievement of Pattimura University’s Key Performance Indicators (IKU), PIP, RIP, and Strategic Plan (Renstra) through the integration of education, research, and community service.