Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi bagi Pelaku UMKM di Provinsi Banten

Solihat, Iis; Suryani, Pesi; Idrus, Olivia; Meilani, Any; Wardini, Amalia Kusuma

doi:10.35912/jnm.v1i2.904

Cited by 4 publications

(4 citation statements)

References 3 publications

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“…Meskipun menjadi kontributor terbesar perekonomian nasional dan jumlahnya banyak, sebagian besar UMKM berkendala dalam pengembangan usaha, disebabkan oleh kekurangpahaman masalah pencatatan transaksinya dan penyusunan laporan keuangan usaha. Padahal pencatatan transaksi dan adanya penyusunan laporan keuangan usaha yang baik dan sesuai standar akuntansi yang berlaku akan sangat membantu pengusaha UMKM dalam pengelolaan keuangan usahanya (Solihat, Suryani, Idrus, Meilani, & Wardini, 2022). Untuk itu, pengusaha UMKM diharapkan mampu meningkatkan pemahaman dan kemampuannya dalam melakukan pencatatan transaksi keuangan serta penyusunan laporan keuangan neraca.…”

Section: Pendahuluanunclassified

Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT

Herawaty

Oktaviani²,

Tarigan³

et al. 2023

JPE

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Purpose: Improve knowledge and ability to record financial transactions in accordance with SAK EMKM and Improving knowledge and ability to prepare financial statements especially balance sheet as a basis for information for financial management. Method: Participants in this activity are MSME entrepreneurs who are members of DUIT in the North Kedoya area, West Jakarta. The training activity has been carried out on April 20, 2022. The method of implementing this training is in the form of presentation of material on the importance of financial management for businesses. Examples of recording financial transactions and balance sheet financial statements are also given in accordance with applicable SAK EMKM standards. At the end of the training session, participants were given the opportunity to discuss interactively with the presenters and be able to convey what obstacles they have been facing in financial management so that solutions and problem solving can be given. Results: The majority of participants already know the types of financial statements. A total of 31% is very agree, 50% agree, while the remaining 15% are neutral and 4% disagree. Most of the participants also claimed to have understood how to make financial reports especially balance sheet for business. However, the number of participants who have made a good balance sheet is known only as much as 19% strongly agree and 42% agree. The remaining 31% are neutral and 8% disagree. Conclusion: It is known that the majority of MSME entrepreneurs already have knowledge of the types of financial statements and know how to prepare financial report especially balance sheet, but the number of MSME entrepreneurs who have made good financial reports is still less. This is understandable because to implement the preparation of a good balance sheet is not easy, it requires a fairly good knowledge and understanding of accounting.

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Section: Pendahuluanunclassified

Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT

Herawaty

Oktaviani²,

Tarigan³

et al. 2023

JPE

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“…Mereka dapat menganalisis keluar masuknya uang, mengevaluasi biaya-biaya yang timbul dalam proses bisnis, sehingga pada akhirnya dapat diperoleh perhitungan yang pasti atas kelangsungan usaha yang mereka tekuni (Prasetyo dkk, 2020). Penyusunan laporan keuangan yang sesuai standar akuntansi untuk UMKM akan membatu UMKM menjadi lebih survive dan bersaing dengan usaha lainnya, dan dapat digunakan sebagai syarat pengajuan dana pada perbankan (Solihat et al, 2022).…”

Section: Pendahuluanunclassified

Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada

Pituringsih

Handajani

Sokarina

2023

JGN

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This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock groups

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“…Upaya yang dapat dilakukan untuk meningkatkan kemampuan SDM selain dari pihak pemerintah, BUM Desa dapat bekerjasama dengan Lembaga Swadaya Masyarakat (LSM) atau dengan kalangan akademisi dari perguruan tinggi . Khusus bagi akademisi, kerjasama dengan BUM Desa selaras dengan dharma ketiga dari tridharma perguruan tinggi, yaitu untuk memberikan kontribusi bagi kemajuan bangsa dengan mentransfer ilmu pengetahuan kepada masyarakat (Solihat et al, 2022).…”

Section: Prioritas Sumber Daya Lokalunclassified

Penerapan Prinsip Kekeluargaan dan Kegotongroyongan dalam Pengelolaan Badan Usaha Milik Desa pada Masa Pandemi

Utama

Juliarini²

2022

JPE

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Purpose: The purpose of this study is to describe how the application of the principle of kinship and mutual cooperation in Village Owned Enterprises (BUM Desa) during the Covid-19 pandemic. Method: This study uses a qualitative-descriptive method. Data collection techniques by observing objects as full observers, face-to-face interviews, and collecting documents. The case study research method was chosen as the research method. The research location is BUM Desa Karya Lestari Manunggal which is located in Kemasan Village, Sawit District, Boyolali Regency. The data analysis used is data reduction, data presentation, and making conclusions. Results: Most of the BUM Desa management practices carried out by operational implementers have complied with the principles of kinship and mutual cooperation, except for professional principles which have not been fully implemented. Conclusions: The conclusion obtained is that although the management of BUM Desa has been carried out quite well by operational implementers, it still has problems due to pandemic which has caused the closure of business units that manage water tourism. Keywords: 1. Kinship 2. Management 3. Mutual cooperation 4. Pandemic 5. VOEs

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Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi bagi Pelaku UMKM di Provinsi Banten

Cited by 4 publications

References 3 publications

Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT

Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT

Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada

Penerapan Prinsip Kekeluargaan dan Kegotongroyongan dalam Pengelolaan Badan Usaha Milik Desa pada Masa Pandemi

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