Enhancing the Competitiveness of Ceramic MSMEs through Accounting and Tax Literacy: Evidence from the Plered Ceramic Cluster
DOI:
https://doi.org/10.33394/jpu.v7i3.21629Keywords:
Accounting Literacy, Tax Literacy, Ceramics Industry, Participatory TrainingAbstract
This community service activity aims to improve the accounting and tax literacy of micro, small, and medium-sized enterprise (MSME) operators to enable them to prepare accurate financial reports and establish competitive product pricing. The program involved 33 participants from the ceramics industry in Anjun Village, Plered District, Purwakarta Regency, Indonesia. The training was delivered through a combination of instructional sessions, interactive discussions, transaction-recording simulations, and practical cost of goods sold (COGS) calculations based on real-world case studies from the local ceramics industry. Program effectiveness was evaluated using pre-test and post-test assessments comprising ten indicators of accounting and tax literacy. The data were analyzed descriptively using percentage analysis to measure changes in participants’ understanding across the assessed indicators. The evaluation results showed that the average level of participants’ understanding increased from 50% in the pre-test to 63% in the post-test, with improvements observed in nine of the ten assessment indicators. In addition to improving technical competencies, the program also enhanced participants’ confidence in managing their business finances. Overall, the findings demonstrate that a needs-based and participatory training approach is effective in strengthening MSME accounting and tax literacy while fostering more accountable and competitive business management practices.
References
Alam, W. Y. (2025). Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak. Jurnal Ekonomi Manajemen Akuntansi, 31(2), 125–134.
Amah, M. A. M., Kusuma, A. Z., & Aryanti, R. (2025). Perhitungan Harga Pokok Produksi Usaha Tempe Skala Rumahan Bapak Suardi. Media Resonansi Pengabdian Masyarakat, 1(2), 31–41.
Amalia, A. (2025). Determinants of tax compliance among MSMEs in the food and beverage sector: The role of knowledge, awareness, and sanctions. Social, Ecology, Economy for Sustainable Development Goals Journal, 3(1), 1–16.
Amalia, P. R., Alim, M., & Utami, N. (2025). Enhancing MSME Market Access Through Financial Literacy and Digital Technology: Insights from Tojo Una-Una. Journal of Community Service: In Economics, Business, and Islamic Finance, 2(2), 84–93.
Aprionis. (2025). Kementerian UMKM Sebut 65,5 Juta UMKM Serap 119 Juta Tenaga Kerja. https://www.antaranews.com/berita/4968741/kementerian-umkm-sebut-655-juta-umkm-serap-119-juta-tenaga-kerja
Astini, Y. (2025). Tax Education for MSMEs: Solutions for Compliance and Business Optimization. Society: Jurnal Pengabdian Masyarakat, 4(4), 540–547.
Baderan, U. S. (2025). Manajemen Administrasi dan Keuangan di Desa Bajo, Kecamatan Tilamuta, Kabupaten Boalemo. Jurnal Pemberdayaan Ekonomi, 4(2), 69–75.
Dalope, C. A. C. (2025). Analisis Penerapan Peraturan Pemerintah Nomor 55 dalam Upaya Meningkatkan Kepatuhan Wajib Pajak UMKM di Kantor Pelayanan Pajak Pratama Bitung. Riset Akuntansi Dan Portofolio Investasi, 3(2), 369–377.
Dewi, N. N., & Fittriya, N. L. (2021). Pengabdian Kepada Masyarakat Pengelolaan Keuangan Bagi Usaha Kecil Menengah Di Desa Wonoayu Kabupaten Sidoarjo. Jurnal Karya Abdi Masyarakat, 5(1), 139–145.
Fitri, I., & Astuti, R. P. (2025). Urgensi Perhitungan Harga Pokok Produksi untuk Harga Jual yang Kompetitif pada UMKM Kecamatan Kembangan Jakarta Barat. Jurnal Pengabdian Kepada Masyarakat Nusantara (JPkMN), 6(3), 3547–3553.
Harlina, W. P., Lembong, E., & Wulandari, E. (2025). Strengthening the competitiveness of MSMEs at Batujajar transit apartment through financial literacy training. Community Empowerment, 10(8), 1743–1751.
Hartanto, S. (2024). Training of Tax Implementation for Micro, Small, and Medium Enterprises in the Digitalization Era. Journal of Innovation and Community Engagement, 5(4), 236–252.
Haryanto, H., Nurainie, N., Querelia, M., & Wijaya, Y. R. (2024). The Role of MSMEs in Driving the Economy of Singkawang: A Systematic Literature Review. Jurnal Ilmiah Raflesia Akuntansi, 10(1), 427–434. https://doi.org/10.53494/jira.v10i1.486
Kurniati, I., Rahmansyah, N., Damayanti, I., Putri, L., Sugiyono, Aisha, A. A. N., & Mardiani, E. (2026). Community-Based Financial Literacy Interventions for Empowering Micro, Small, and Medium Enterprises in Bangka Belitung. Help: Journal of Community Service.
Lumbangaol, R. (2022). Pengelolaan Keuangan Bagi Usaha Mikro Kecil Menengah (UMKM) di Desa Hutapaung Kecamatan Pollung. Devotionis: Jurnal Pengabdian Kepada Masyarakat, 16–20. https://doi.org/10.54367/devotionis.v1i1.2094
Mayasari, I., & Fauzi, M. R. (2025). Pelatihan dan Implementasi Pencatatan Laporan Keuangan UMKM Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah. Journal of Innovation and Sustainable Empowerment, 4(3).
Mokoginta, D. D., Memarista, G., & Setyawan, A. A. (2022). Community Service: Education and Service Learning for Micro Business’s Parachurch. Sewagati, 6(6), 783–787. https://doi.org/10.12962/j26139960.v6i6.417
Muntasyah, F. K. (2025). Analisis Efisiensi Biaya Produksi dalam Menentukan Harga Jual pada CV. Zaky Raya Kota Parepare. IAIN Parepare.
Naikofi, G. M., Nayseo, M. N., Collyn, M. F., Bana, M. M., & Pulo, Y. F. (2024). Literasi Keuangan dan Pembukuan Bagi UMKM di Desa Penfui Timur. Journal Of Human And Education (JAHE), 4(1), 521–525.
Norviana, S., Ariyanto, A., Ahmad, E. N., & Rachmawati, I. D. (2025). Simple Financial Management Training To Improve The Sustainability Of Small And Medium Enterprises In Kepuh Village, Pacarejo, Semanu, DIY. Abdi Masyarakat, 7(2), 371–375.
Nurjannah, R. A., Ratnasari, P., & Karoma, Y. (2025). Pelatihan Literasi Keuangan bagi UMKM di Distrik Heram. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 3(4), 2913–2924.
Nursalim, A., Chatra, A., Krishernawan, I., Mas’ud, M. I., & Surya, E. (2023). Peningkatan Kapasitas UMKM Melalui Program Pelatihan Manajemen Dan Pemasaran. Community Development Journal, 4(6), 11328–11332.
Nurullah, M. (2026). Peran UMKM dalam Penguatan Modal Sosial dan Kesejahteraan Sosial Ekonomi Masyarakat Indonesia: Perspektif Pendidikan. Journal of Educational Psychology and Social Well-Being, 1(1), 1–8.
Ratu, M. K., Afriyani, F., & Meiriasari, V. (2024). Pelatihan Penentuan Harga Jual Produk Potensi untuk Pelaku UMKM di Desa Alai Selatan. Integritas: Jurnal Pengabdian, 8(1), 71–82. https://doi.org/10.36841/integritas.v8i1.4123
Reski, R. (2024). Analisis Biaya Produksi dalam Menentukan Harga Jual dengan Menggunakan Metode Full Costing dan Variabel Costing pada Usaha Tony Bakery. IAIN Parepare.
Saprudin, S., Wujarso, R., & Napitulu, R. D. (2020). Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta. Jurnal STEI Ekonomi, 29(2), 44–56.
Saputra, J., Desriyati, W., & Handayani, T. (2023). Pendampingan Perhitungan Harga Pokok Produksi pada UMKM Pengelolaan Tempe. Jurnal Pengabdian Masyarakat Bangsa, 1(10), 2448–2454. https://doi.org/10.59837/jpmba.v1i10.530
Suendro, G. (2025). Enhancing MSME Tax Compliance through CORTEX Training in Partnership with the Regional Directorate General of Taxes, Central Java I. Journal of Economic Empowerment and Community Service, 1(1), 1–37.
Thadeus, O. O., Simiyu, G., & Ombaba, K. B. M. (2023). Accounting Practices, Financial Literacy and Financial Performance of Micro, Small and Medium Enterprises. Journal of Business Management Review, 4(9), 700–719. https://doi.org/10.47153/jbmr49.7942023
Triansyah, F. A. (2025). Empowering Micro, Small, and Medium Enterprises through Education on the Utilization of QRIS as a Digital Transaction Alternative. Pena Dimas: Jurnal Pengabdian Masyarakat, 4(1).
Widati, S., Yulianti, V., Wulandari, D. S., & Pratama, A. D. (2025). Pemberdayaan UMKM melalui Literasi Akuntansi dan Pajak untuk Penguatan Legalitas Usaha. Lentera Pengabdian, 3(2), 126–135.
Yulianti, V., Triwibowo, E., & Syafitri, A. (2026). Pengembangan Modul Pelatihan Akuntansi dan Pajak untuk UMKM Berbasis SAK EMKM. Jurnal Pengabdian Masyarakat, 5(1), 278–289.
Yulyana, N. (2022). Komparasi Penerapan Sistem Tradisional dan Activity Based Costing System terhadap Penetapan Harga Pokok Produksi (Studi Kasus pada Kurnia Mebel Mois, Kec. Pasir Sakti, Kab. Lampung Timur). IAIN Metro.
Yustitia, E., & Adriansah, A. (2022). Pendampingan Penentuan Harga Pokok Produksi (HPP) dan Harga Jual pada UMKM di Desa Sawahkulon. Jumat Ekonomi: Jurnal Pengabdian Masyarakat, 3(1), 1–9. https://doi.org/10.32764/abdimas_ekon.v3i1.2506
Zulfiar, E., Zulkarnaini, Z., Mawaddah, N., Safaruddin, S., Sa’diyah, H., & Busra, B. (2023). Pelatihan Perhitungan Harga Pokok Produksi pada UMKM DJ and Cake Cookies Lhokseumawe. Jurnal Vokasi, 7(2), 140–148. https://doi.org/10.30811/vokasi.v7i2.4071
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 The Author(s)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
