scholarly journals Non-Formal Education for MSMEs based on Business Financial Management Counseling

2022 ◽  
Vol 21 (2) ◽  
pp. 209-220
Author(s):  
Aprih Santoso ◽  
Sri Yuni Widowati ◽  
Saefudin Saefudin
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Financial Management ◽  
Formal Education ◽  
Monitoring And Evaluation ◽  
Financial Reports ◽  
Counseling Training ◽  
Training Approach ◽  
Participatory Training ◽  
Activity Method

Micro small business in Tegalarum village is one of the micro small business groups in Mranggen District, Demak Regency. The majority of these micro small business entrepreneurs do not have skills in the field of finance, especially cash flow statements (cash flow statements). Therefore, non-formal education activities are needed in the form of counseling aimed at providing non-formal education through an outreach approach to the preparation of cash flow reports so that these reports can be accounted for and accountable. ) which has been prepared by the Indonesian Institute of Accountants (IAI) as a standard compiler for cash flow reports, so that this report can later be accounted for and can be read by parties with an interest in the report. The activity method in the form of a participatory training approach is carried out through several activity steps, namely: counseling, training and monitoring and evaluation. As for the results of non-formal education activities through counseling that has been carried out, it is known that micro small business entrepreneurs in Tegalarum Village, Mranggen District, Demak Regency have been able to increase their knowledge and skills in making financial reports, especially cash flow reports.Usaha mikro kecil  desa  Tegalarum merupakan salah satu kelompok Usaha mikro kecil Kecamatan Mranggen Kabupaten Demak. Mayoritas pengusaha Usaha mikro kecil tersebut belum mempunyai skill dibidang finance khususnya cash flow statement (laporan arus kas). Oleh karena itu, dibutuhkan kegiatan pendidikan non formal berupa penyuluhan yang  bertujuan memberikan pendidikan jon formal melalui pendekatan penyuluhan penyusunan laporan arus kas agar laporan tersebut  dapat dipertanggungjawabkan  dan akuntabel  Dalam  penyusunan  laporan    arus kas  tersebut telah  diatur dalam  Pedoman  Standar  Arus kas kuntansi  Keuangan  (PSAK-45)  yang  telah  disusun  oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun standar laporan arus kas, agar laporan ini nantinya bisa dipertanggungjawabkan dan dapat dibaca oleh pihak-pihak yang berkepentingan terhadap laporan tersebut. Metode kegiatan dalam bentuk pendekatan participatory training dilakukan melalui beberapa langkah kegiatan. yaitu : penyuluhan, pelatihan dan monitoring serta evaluasi.  Adapun hasil kegiatan pendidikan non formal mekalui penyuluhan yang telah dilaksanakan diketahui bahwa pengusaha Usaha mikro kecil desa Tegalarum Kecamatan Mranggen Kabupaten Demak sudah mampu meningkatkan pengetahuan dan ketrampilan dalam membuat laporan keuangan khususnya laporan arus kas.

scholarly journals Pelatihan Manajemen Keuangan bagi UMKM "Kelompok Binaan Handayani Catering" di Tengah Covid 19

2021 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Ahmad Rudi Yulianto ◽  
Wahyu Setiawan
Keyword(s):  
Capacity Building ◽  
Community Service ◽  
Cash Flow ◽  
Financial Management ◽  
Financial Risk ◽  
Food Sector ◽  
Financial Reports ◽  
Business Sustainability ◽  
Building Activities ◽  
Financial Aspect

MSMEs are an economic driving sector that can contribute greatly to the Indonesian economy. One of the weaknesses of MSMEs is that they still lack knowledge and understanding of financial management, especially when coupled with the Covid-19 epidemic, MSMEs are experiencing various problems, so there needs to be strengthening of MSMEs through various skills so that MSMEs can survive during pandemics and post-pandemics. One of the business groups that is quite affected by Covid-19, is MSMEs engaged in the culinary or food sector, which are indicated to still have weaknesses in the financial aspect. Our MSME partners in community service are handayani catering assisted groups. The PKM team makes efforts to assist the assisted catering groups through mentoring, empowerment and capacity building activities in financial management, starting with providing financial records and bookkeeping as well as various ways to mitigate financial risk. The result of this activity was that the participants began to prepare financial reports and began to implement financial management, especially cash flow, which was previously less of a concern. Participants were greatly helped by the preparation of financial reports as an indicator of business sustainability and health.

scholarly journals IPTEKS BAGI MASYARAKAT PERENCANAAN PAJAK JANGKA PENDEK

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Novi Swandari Budiarso
Keyword(s):  
Small Business ◽  
Gross Domestic Product ◽  
Green Tea ◽  
Financial Management ◽  
Significant Contribution ◽  
Domestic Product ◽  
Business Enterprise ◽  
Activity Method

Small business enterprise have a significant contribution for Gross Domestic Product (GDP), however small business enterprise have a lack of manajerial skill, limited funds and marketing. Biji Merah Coffee and Roastery is a small business enteprise at Kota Kotamobagu, Bolaang Mongondow, coffee house that provide  coffee, chocholate dan green tea. This coffee house has not implement short profit planning for operating activity.  The aims of this research is to increase financial management of small business enterprise coffee house, particularly to estimate future revenues, costs and profit with Cost Volume Profit (CVP) analysis.  to plan future levels of operating activity. Method implemented with discourse and trainedKeywords : Analisis Biaya-Volume-Laba, Titik Impas, Marjin Kontribusi, Biaya Tetap, Penjualan

scholarly journals Pelatihan dan Pendampingan Pencatatan Keuangan di UMKM Rindu.Id di Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 36-40
Author(s):  
Amalina Maryam Zakiyyah
Keyword(s):  
Small Business ◽  
Financial Management ◽  
Financial Reports ◽  
Reporting Requirements ◽  
Current Asset ◽  
Capital Access

SMEs have an important role in the economy, but to be able to develop, many of them face problems, there are capital access andmarketing. The difficulty of accessing capital is because SMEs do not yet have financial reports. This program aims to socializethe benefits of small business financial management, conduct training on daily recording transactions, and prepare financialreports. For the socialization of small business financial management, the accounting cycle and financial management benefitboth personal and institutional are presented. Then the implementation practice of delivering socialization materials. Therecording of daily transactions and preparation of financial reports follows the rules of SAK ETAP with many conveniences forSMEs compared to PSAK, which has more complex reporting requirements. From assisting the preparation of financialstatements, we can produce income statements and reports on changes in capital. We encountered problems when preparing abalance sheet because of Rindu.Id does not have current asset reports and inventory reports in the warehouse.

scholarly journals PENDAMPINGAN PENGELOLAAN KEUANGAN DESA ADAT CEPAKA

2021 ◽  
Vol 5 (1) ◽  
pp. 841
Author(s):  
Tiara Kusuma Dewi ◽  
Kukuh Rian Setiawan
Keyword(s):  
Community Service ◽  
Cash Flow ◽  
Financial Reporting ◽  
Financial Management ◽  
Service Program ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Service Activity

ABSTRAKPengelolaan keuangan pada suatu lembaga diperlukan keahlian maupun keterampilan yang dimiliki oleh pengelolanya sehingga dapat menghasilkan suatu laporan keuangan yang transaparan, akuntabel dan memiliki kredibilitas yang baik, pengelolaan keuangan dapat dilaksanakan dengan cara manual maupun menggunakan perangkat bantuan guna efisiensi pada jumlah laporan dan waktu dalam proses pengerjaanya, Badan Usaha Milik Desa atau biasa disebut dengan BUMDES desa Cepaka telah memiliki beberapa unit usaha dimana dalam pelaporannya masih menggunakan model pelaporan manual dan sederhana, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan dalam pengelolaan keuangan sehingga laporan keuangan yang dibuat dapat diminamilisir kesalahannya, hasil yang dicapai pada program pengabdian masyarakat ini adalah Pihak BUMDES menyetujui bahwa diperlukannya analisa terkait pemberian kredit, dan juga menambah lagi dilakukannya analisa rekam jejak nasabah melalui informasi dari koperasi-koperasi di Desa Cepaka. Sedangkan dalam hal pengawasan. untuk saat ini masih bisa dilakukan pengawasan hanya berdasarkan data laporan rekening koran Tabungan setiap bulannya dan karena cash flow yang masih kecil ,menyebabkan jarang terjadinya transaksi pada Bank. Kata kunci: pelaporan keuangan; pengelolaan keuangan; pendampingan. ABSTRACTFinancial management at an institution requires expertise and skills possessed by the manager so that it can produce a financial report that is transparent, accountable and has good credibility, financial management can be carried out manually or using assistance tools for efficiency in the number of reports and time in the process. , Village-Owned Enterprises or commonly referred to as BUMDES Desa Cepaka already has several business units where the reporting still uses a manual and simple reporting model, this community service activity aims to provide assistance in financial management so that the financial reports that are made can be minimized for errors, the results obtained are The achievement in this community service program is that the BUMDES party agrees that an analysis is needed regarding lending, and also adds to the analysis of customer track records through information from cooperatives in Cepaka Village. While in terms of supervision. For now, monitoring can still be carried out based on data from the Savings Account statement every month and because the cash flow is still small, it causes transactions to rarely occur at the Bank. Keywords: financial reporting; financial management; mentoring. 

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Indonesian Language Learning and Teacher Innovation for Foreigners and Instructors for Foreign Language for Employees in Bali

2018 ◽  
Vol 9 (10) ◽  
pp. 21087-21095
Author(s):  
Ni Putu Nita Anggraini ◽  
Ni Luh Gede Yogi Arthani ◽  
I Putu Yuria Mendra
Keyword(s):  
Foreign Language ◽  
Language Learning ◽  
Financial Management ◽  
Teaching Method ◽  
Positive Impact ◽  
Development Program ◽  
Language Teachers ◽  
Improvement Program ◽  
Counseling Training ◽  
Language Instructors

The group of foreign language instructors and Indonesian language instructors for foreigners initially had problems in the fields of HR, legality, marketing and management. The implementation of the community partnership program (PKM) funded by the Ministry of Research and Technology's Research and Development Program aims to solve partner problems through entrepreneurship building. The method applied is in the form of knowledge transfer in the form of counseling, training, simulation and diffusion of science and technology about teaching methods, mentoring financial management and marketing and managing agency permits. The teaching method quality improvement program is carried out through workshops and workshops with the theme of teaching Indonesian and multimedia-based foreign languages. The resulting output is in the form of certificates and the quality of teaching increases. The problem of business management and enlargement has been solved through mentoring by management experts so that partners know the tips of building a small business. To build a language teaching business, the team helped partners manage the Business Course and Training (LKP) business license in a notary and operational permits in the Badung District Education Office. From the marketing aspect, the team has helped partner market course service products through the creation of signboards, business cards and websites with the domain www.gepbali.com . The implementation of all these activities has been running 70% while the draft article and seminar papers are still in draft form. This activity has had a positive impact on providing employment for language teachers and improving language skills for the community.

Hungarian small business tax and possibilities to minimize distortions from capital income taxation

2015 ◽  
Vol 37 (s1) ◽  
pp. 87-105
Author(s):  
Benedek Nobilis ◽  
András Svraka
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Capital Accumulation ◽  
Value Added ◽  
Regulatory Elements ◽  
Capital Income ◽  
Potential Growth ◽  
Elegant Method ◽  
Business Tax ◽  
Working Out

Governments throughout the EU and OECD countries rely on revenues raised on capital income. Albeit several arguments can be made for keeping these taxes, in their widespread form they hinder capital accumulation and significantly lower potential growth due to their savings and investment distorting nature. At the same time, the actual economic impact of tax types is largely influenced by their structure. An elegant method, which is also simple in its concept, for eliminating the economic distortions of profit taxes is cash-flow taxation which moves income taxes closer to the more growth-friendly value-added taxes. The small business tax, which was introduced in Hungary in 2013, was designed along these principles. In this paper we review the theoretical literature on cash-flow taxation and discuss the main regulatory elements of the small business tax, as well as the solutions elaborated for working out the challenges related to its implementation.

LATE AND NON-PAYMENTS ISSUES IN THE MALAYSIAN CONSTRUCTION INDUSTRY: PERSPECTIVE OF BUILDING MATERIAL SUPPLIERS

2020 ◽  
Vol 6 (1) ◽  
pp. 39
Author(s):  
Mohd Fisal Ishak ◽  
Kartina Alauddin ◽  
Mohd Shahrol Hafiz Ibrahim
Keyword(s):  
Construction Industry ◽  
Cash Flow ◽  
Financial Management ◽  
Building Material ◽  
Building Materials ◽  
Management Team ◽  
Flow Management ◽  
Cash Flow Management ◽  
Main Effect ◽  
Klang Valley

Payment in the Malaysian construction industry has generally been an issue of concern. Late and non-payment problem is endemic in construction and needs to be addressed. The aim of this study is to investigate the issues related to late and non-payment based on the building materials suppliers’ perspective. Questionnaires were distributed to suppliers of building materials in the Klang Valley. Findings from the study shows the main cause of late and non-payment is the paymaster’s poor financial management while the main effect of late and non-payment is problem with the cash flow.  The most recommended possible solution to cope with the issue is for the paymaster to conduct training on financial and cash flow management to the management team in the company.  

Facing Uncertainty: Small Business Cash Flow Patterns in 25 U.S. Cities

2019 ◽  
Author(s):  
Diana Farrell ◽  
Chris Wheat ◽  
Carlos Grandet
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Flow Patterns

scholarly journals Statement of Cash Flow - Operational Activity versus financial indicators of liquidity in the analysis of financial management

2011 ◽  
Vol 3 (2) ◽  
Author(s):  
José Roberto De Souza Francisco ◽  
Aline Rabelo Assis ◽  
Hudson Fernandes Amaral ◽  
Luiz Alberto Bertucci
Keyword(s):  
Cash Flow ◽  
Financial Management ◽  
Financial Indicators ◽  
Operational Activity

Um dos assuntos mais preocupantes para a administração das organizações é a questão da liquidez, na qual está associada ao risco e a rentabilidade do negócio. Neste sentido uma pergunta se coloca: Qual a relação entre o fluxo de caixa operacional e a liquidez da empresa? O objetivo deste artigo é verificar a relação entre a movimentação do fluxo de caixa operacional e os indicadores de liquidez com o intuito de verificar se existe uma maior eficiência na atividade de fluxo de caixa operacional corresponde à eficácia no desempenho dos índices de liquidez da empresas. Sabendo-se que a matéria-prima dos bancos é o recurso financeiro, este artigo procura pesquisar a movimentação do fluxo de caixa operacional em relação aos indicadores de liquidez da empresa. Utilizou-se a correlação entre o fluxo de caixa operacional e os indicadores de liquidez, em seguida a regressão linear para verificar a referência que os índices de liquidez exercem sofre o fluxo de caixa operacional. Conclui-se que existe pouca intensidade de relacionamento entre as variáveis fluxo de caixa operacional e índices de liquidez das instituições financeiras do setor bancos listadas na BOVESPA, constantes da Governança Corporativa, no período de 2008 e 2009.

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