Abstract
This “Pengabdian Kepada Masyarakat (PKM)” is in collaboration with the South Tangerang Institute for Community Empowerment (RPM). The purpose of this PKM is to introduce SAK-EMKM and apply SAK-EMKM to the financial statements of SME actors in an easy way. There are 100 SMEs involved in this PKM with teaching time being carried out simultaneously and together at Pamulang University and divided into groups with a minimum number of 1 (one) 1 (one) UKM service on 24-28 February 2020 Methods used in this PKM is Counseling / lectures, Tutorials, Discussions, Assistance and Assessment. PKM results from groups consisting of 4 (four) devotees and 4 (four) SME participants, only 2 SME participants who were right and disciplined in carrying out books using SI APIK, for a period of 3 months. It is hoped that this PKM will be beneficial for various parties including SMEs themselves, Bank Indonesia, the Indonesian Institute of Accountants, the Government and for academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute
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