Effectiveness of the PEKA-Pesisir Model for Financial Recording among Coastal Microbusinesses: A Pre-Experimental Study

Abstract

This study examines whether the PEKA-Pesisir model is associated with changes in financial-recording competence and self-reported practices among coastal microbusinesses. The model combines concise accounting instruction, coastal-transaction examples, guided worksheet practice, and structured feedback. A pre-experimental one-group pre-test–post-test design was used with 23 business actors in Medan Belawan who completed both measurements. The 25-item instrument covered basic recording knowledge, recording habits, separation of business and personal funds, simple financial-report preparation, and readiness to continue recording. Data were analyzed using descriptive statistics, Cronbach’s alpha, Shapiro–Wilk, Wilcoxon signed-rank, and effect-size statistics. The mean score increased from 2.87 to 4.79; the paired difference was statistically significant (p < 0.001), with a large effect size (r = 0.875). The study contributes an applied, context-sensitive model that connects familiar coastal transactions with a basic recording-to-reporting sequence. The results provide initial empirical evidence of short-term improvement associated with implementation, although the one-group design and small sample limit causal inference and generalizability