scholarly journals PENGRAJIN TIKAR PANDAN DI DESA ALUE O IDI RAYEUK

2018 ◽  
Vol 24 (1) ◽  
pp. 551
Author(s):  
Tengku Winona Emelia
Keyword(s):  
Essential Role ◽  
Small And Medium Enterprises ◽  
Fundamental Problem ◽  
Model Development ◽  
Local Market ◽  
Service Activities ◽  
Medium Enterprises ◽  
The University ◽  
The Village ◽  
North Sumatra

AbstrakPengrajin tikar pandan yang berada di desa Alue O, Idi Rayeuk Aceh Timur, telah berhasil memproduksi berbagai kerajinan yang terbuat dari tikar pandan. Namun dalam perkembangannya motif atau disain kerajinan tikar pandan perlu diberikan pelatihan motif dan disain baru yang lebih variatif sehingga hasil kerajinan usaha kecil menengah ini dapat bersaing di pasar lokal, selanjutnya memberikan pelatihan pembukuan guna mengembangkan industri rumah tangga yang dikerjakan ibu-ibu pengrajin di sekitar desa Alue O Idi Rayeuk. Dengan kapasitas yang dimiliki sudah selayaknya, Universitas Muhammadiyah Sumatera Utara memberikan peran yang sangat esensial guna menciptakan lebih banyak lagi pengrajin-pengrajin tikar pandan yang dapat mengaplikasikan bentuk motif dan disain tikar pandan. Jika ditinjau dari jumlah dan kemampuan tenaga pengrajin yang dimiliki pengrajin yang ada sudah cukup untuk melayani pasar , permasalahan yang sangat mendasar yang dihadapi oleh pengrajin adalah pengembangan disain dan motif kreatif yang mempunyai karakteristik yang berbeda dari daerah lain. Tujuan kegiatan pengabdian IbM ini adalah untuk membantu mengembangkan disain dan motif baru. Metode yang dilakukan dalam kegiatan IbM adalah pendampingan dan penyuluhan cara melakukan , pengembangan model dan disain, Hasil kegiatan pengabdian IbM ini berupa (1) disain tas, (2) disain dompet.Kata kunci: Pengrajin tikar pandan, disain, motif.AbstractPandan Craftsman mats located in the village of Alue O, Idi Rayeuk East Aceh, has managed to produce various handicrafts made of pandan mats. However, in the development of the motive or design of pandan mats handicrafts, it is necessary to provide new motives and designs that are more varied so that the handicrafts of small and medium enterprises can compete in the local market, then provide bookkeeping training to develop the household industry which is done by the mothers of craftsmen around the village Alue O Idi Rayeuk. With the capacity that is owned by the University of Muhammadiyah North Sumatra provide a very essential role to create more pandan mats craftsmen who can apply the form of motifs and pandan mat design. If viewed from the amount and ability of craftsmen owned by existing craftsmen is enough to serve the market, the very fundamental problem faced by artisans is the development of design and creative motives that have characteristics different from other regions. The purpose of IbM's devotion is to help develop new designs and motifs. The methods undertaken in IbM activities are mentoring and counseling on how to perform, model development and design. The results of IbM service activities are (1) bag design, (2) wallet design.Keywords: Pandan Mat Craftsman, Design, Motive

scholarly journals Sistem Pendukung Keputusan Kelayakan Penerimaan Bantuan Pinjaman Modal Usaha Kecil Menengah Dengan Metode Smart

2019 ◽  
Vol 1 (1) ◽  
pp. 55-62
Author(s):  
Lutfi Singgih Pangestu ◽  
Yusriel Ardian ◽  
Wiwin Kuswinardi
Keyword(s):  
Decision Support ◽  
Home Ownership ◽  
Small And Medium Enterprises ◽  
Selection Process ◽  
Model Development ◽  
Calculation Results ◽  
Waterfall Model ◽  
Medium Enterprises ◽  
The Village ◽  
To Receive

Admission eligibility decision support systems help small and medium enterprises loan capital was built for the village BUMDes Slorok in determining who is eligible to receive assistance capital loans. In the process for the selection of beneficiaries of loans has a lot of requirements or criteria which are ID cards, Letter of approval husband / wife, status, number of families, home ownership, income, dependents of school children, old business, assets owned. In this study the feasibility of beneficiary selection process will be conducted by the method Simple Multi Attribute Rating Technique (SMART) Is a multi criteria decision making methods. The research model development using the Waterfall model. The results can be concluded from this study, the value obtained by each candidate receiving debt relief will dinputkan to this decision support system and be counted. Then displays the calculation results based on the rank ordering of where the highest score will be on top.

Pengembangan UMKM Dupa Melalui Strategi Marketing Berbasis Kemitraan

PATRIA ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 125
Author(s):  
Endi Sarwoko ◽  
Iva Nurdiana Nurfarida ◽  
Ninik Indawati ◽  
Moh. Ahsan
Keyword(s):  
Marketing Strategy ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Product Diversification ◽  
Service Activities ◽  
Business Income ◽  
Product Marketing ◽  
Medium Enterprises ◽  
Marketing Cooperation

Abstrak — Kegiatan pengabdian pada masyarakat dilaksanakan di Desa Petungsewu Kecamatan Wagir Kabupaten Malang sebagai Desa Mitra, dengan fokus pada pemberdayaan usaha mikro kecil dan menengah (UMKM) dupa. Masalah yang dihadapi pengrajin dupa di desa Mitra adalah masih menghasilkan dupa mentah, kesulitan pemasaran sehingga pendapatan usaha masih rendah. Tujuan program adalah untuk meningkatkan pendapatan masyarakat pengrajin dupa melalui diversifikasi produk yaitu menghasilkan produk dupa wangi kemasan, dan penerapan strategi pemasaran produk dengan pola kemitraan. Metode yang diterapkan adalah pelatihan dan pendampingan produksi dupa wangi kemasan, penciptaan merek dagang, dan merintis kemitraan dengan pelaku usaha dupa yang sudah berhasil. Pelatihan dan pendampingan dilaksanakan sebagai bagian dari pengembangan hasil produksi atau diversifikasi produk, sehingga tidak hanya memproduksi dupa setengah jadi, tetapi mampu menghasilkan produk jadi dikemas dan siap dijual. Pola kemitraan yang dilakukan dengan cara perdagangan umum dalam bentuk kerjasama pemasaran, produk dari pengrajin dupa dari desa mitra disetorkan kepada pelaku usaha mitra untuk dijual. Hasil kegiatan pengrajin dupa sudah mampu menghasilkan dupa wangi kemasan dengan merk Gunung Katu sebagai produk unggulan, produk dupa wangi Gunung Katu mulai dikenal pasar, dan memperoleh nilai tambah usaha berupa peningkatan pendapatan.Abstract — Community service activities are carried out in Petungsewu Village, Wagir District, Malang Regency as Mitra Village, with a focus on empowering incense micro, small and medium enterprises (MSMEs). The problem faced by incense craftsmen in Mitra village is that it still produces raw incense, marketing difficulties so that business income is still low. The aim of the program is to increase the income of the community of incense craftsmen through product diversification, namely producing fragrant incense packaging products, and implementing a product marketing strategy with a partnership pattern. The method applied is training and mentoring the production of fragrant incense packaging, creating trademarks, and initiating partnerships with successful incense businesses. Training and assistance are carried out as part of the development of production or product diversification, so that not only producing semi-finished incense, but able to produce finished products that are packaged and ready for sale. The partnership pattern is carried out by means of general trading in the form of marketing cooperation, products from incense craftsmen from partner villages are deposited to partner business actors for sale. The results of the incense craftsman activity has been able to produce incense fragrance packaging with the Gunung Katu brand as a superior product, Gunung

scholarly journals Penerapan Teknologi Tepat Guna dan Diversifikasi Pangan pada UKM Olahan Ikan Bandeng di Desa Bulu Cindea Kecamatan Bungoro, Pangkep

2019 ◽  
Vol 4 (4) ◽  
pp. 517-528
Author(s):  
Nur Fitriani Usdyana Attahmid ◽  
Rahmawati Saleh ◽  
Muhammad Yusuf
Keyword(s):  
Positive Impact ◽  
Small And Medium Enterprises ◽  
Vitamin B1 ◽  
Appropriate Technology ◽  
Omega 3 ◽  
Processing Industry ◽  
Processed Products ◽  
Medium Enterprises ◽  
Small Industries ◽  
The Village

APPLYING APPROPRIATE TECHNOLOGY AND FOOD DIVERSIFICATION IN SMALL AND MEDIUM ENTERPRISES OF MILKFISH PROCESSING IN BULU CINDEA VILLAGE, BUNGORO DISTRICT, PANGKEP. Village of Bulu Cindea Bungoro District is a village located in Pangkep Regency. The village has the potential in developing milk fish based processed food products. The abundance of milkfish products in this area has a positive impact on the Small and Medium Enterprises in the milk processing industry. Milkfish is very popular with the community because it has a low price and has a specific taste. Every 100 grams of fresh milkfish contains: 129 kcal energy, 76.85% water content, 20.38 gram fat content, 20.38 mg protein content, 150 mg phosphorus content, 2 mg iron, vitamin A l50 SI, vitamin B1 : 0.05 mg, and also contains Omega-3 of 14.2%. Milkfish has weaknesses, namely the presence of many thorn bones scattered throughout the meat section and the diversification of processed products is still simple with low product quality, packaging that is not hygenic, packaging identity that includes labeling and nutritional chemical composition has not been met and inadequate business licensing. Empowerment of Micro, Small and Medium Enterprises is the key to the development of small industries in Pangkep Regency, both in terms of quality and quantity, as well as its supporting factors. Through the Community Partnership Program activities, a number of activities to develop fresh milkfish processing business without thorns and shredded fish to Small and Medium Enterprises who are partners are UKM Alifa Mandiri, which is one of the platforms to empower food processing industry players. This activity is very important considering the diversification of processed milkfish processing technology without thorns and shredded fish is still done conventionally so that it requires appropriate technology and diversification of appropriate processing.

Keefektifan Peran Digital Marketing Melalui Media Sosial Dalam Proses Pemasaran Produk Galeri UMKM Ekawira, Kare Madiun

2021 ◽  
Vol 2 (1) ◽  
pp. 21-30
Author(s):  
Rizal Ula Ananta Fauzi ◽  
Dian Citaningtyas Ari Kadi ◽  
Galuh Kristyangga Setyo Ernanda ◽  
Permai Triwidya ◽  
Silvy Adhelia
Keyword(s):  
Social Media ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Sales Promotion ◽  
Digital Marketing ◽  
Service Activities ◽  
Medium Enterprises

Abstract This study aims to fulfill duties in community service activities in order to help the community in solving problems related to MSMEs (Micro, Small and Medium Enterprises). The place for community service activities is in the Ekawira UMKM Gallery which provides various regional souvenirs from Kare Village, Kare District, Madiun Regency, East Java. Ekawira UMKM Gallery is chaired by Mrs. Hesti Purwanti. One of the products produced at the Ekawira UMKM Gallery is typical curry pia. This product is neatly packaged and already has a brand, but the marketing is only sold in the area around the Kare area, not yet out of town or through existing social media. This is a problem faced by these MSMEs. Therefore, the purpose of holding this community service is to help the Ekawira UMKM Gallery in marketing its products, by providing several sales/promotion media solutions to make it easier in terms of marketing. The marketing solution provided is by doing digital marketing, how to promote it through social media such as Instagram, creating a page on Facebook and creating a product website for the Ekawira UMKM Gallery which aims to make this product known by many people and more consumers who buy it.Abstrak: Penelitian ini bertujuan untuk memenuhi tugas dalam kegiatan pengabdian kepada masyarakat agar bisa membantu masyarakat dalam memecahkan masalah-masalah yang berkaitan dengan UMKM (Usaha Mikro, Kecil dan Menengah). Tempat kegiatan pengabdian masyarakat ini berada di Galeri UMKM Ekawira yang menyediakan aneka oleh-oleh daerah khas Desa Kare, Kecamatan Kare, Kabupaten Madiun, Jawa Timur. Galeri UMKM Ekawira diketuai oleh ibu Hesti Purwanti. Salah satu produk yang di hasilkan di Galeri UMKM Ekawira adalah pia khas Kare. Produk ini sudah di kemas dengan rapi dan sudah memiliki merek, namun  pemasarannya hanya dijual di daerah sekitar daerah Kare saja, belum sampai keluar kota maupun melalui media sosial yang ada. Hal ini menjadi masalah yang dihadapi oleh UMKM tersebut. Karena itu, tujuan diadakan pengabdian masyarakat ini untuk membantu Galeri UMKM Ekawira dalam memasarkan produknya, dengan memberikan beberapa solusi media penjualan/promosi untuk mempermudah dalam hal pemasaran. Solusi pemasaran yang diberikan yaitu,dengan melakukan digital marketing caranya mempromosikan melalui media sosial seperti instagram, pembuatan laman pada facebook dan pembuatan laman web produk Galeri UMKM Ekawira yang bertujuan agar produk ini di ketahui oleh banyak orang  dan lebih banyak lagi konsumen yang membelinya.

scholarly journals MODERNISASI STRATEGI UMKM DEMI RESISTENSI USAHA DI MASA PANDEMI COVID-19

Al-Khidmat ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 58-66
Author(s):  
Anandita Zulia Putri ◽  
Ningrum Pramudiati ◽  
Lulu Amalia Nusron ◽  
Deden Prasetyo
Keyword(s):  
Small And Medium Enterprises ◽  
Market Place ◽  
Packaging Design ◽  
Initial Capital ◽  
Work Plan ◽  
Online Sales ◽  
Service Activities ◽  
Technological Developments ◽  
Medium Enterprises ◽  
Difficult Times

Abstrak Perkembangan Usaha Mikro Kecil Menengah di Indonesia saat ini memiliki perkembangan yang sangat pesat. Terlebih lagi dengan adanya perkembangan teknologi maka akan membawa angin segar bagi UMKM dalam meningkatkan eksistensinya di masyarakat. Tujuan pelaksanaan kegiatan ini adalah untuk membantu UMKM Al Barik yang terdapat di desa Sidomulyo Kabupaten Bantul dalam menjalankan usahanya di masa pendemi Covid-19 serta menghadapi perkembangan teknologi. Tim pengabdi lakukan berbagaii strategi untuk mendorong UMKM agar bisa melalui masa sulit selama pandemi Covid-19. Program kerja yang kelompok pengabdi lakukan antara lain adalah membantu UMKM dalam membuat profil dan visi misi, membantu modal awal, pembukuan, pemasaran melalui e-commerce, foto dan video produk, desain kemasan, dan pengelolaan akun usaha. Kegiatan yang tim pengabdi lakukan selama pengabdian berhasil terlaksana dan sukses. Hasil ini dapat dilihat adanya peningkatan penjualan online dari market place, peningkatan keterampilan dalam pembukuan, serta kemampuan dalam melakukan branding produk.Kata Kunci:  Covid-19, UMKM, Strategi, ModernAbstractMicro, Small, and Medium Enterprises (MSMEs) in Indonesia are currently developing very rapidly. Moreover, the development of technology brings fresh air for MSMEs in increasing their existence in society. The work plan that we are carrying out is a strategy to encourage MSMEs to go through difficult times during the Covid-19 pandemic. The purpose of implementing this activity is to help “Al Barik MSME” in Sidomulyo Village Bantul district Yogyakarta in carrying out their business during the Covid-19 pandemic and responding to technological developments. Our work programs include assisting Al Barik MSME in creating the business profile these are vision and mission, assisting initial capital, bookkeeping, marketing through e-commerce, product photos and videos, packaging design, managing business accounts, and improving signboard. Our service activities were carried out well and successfully. These results can be seen in an increase in online sales from the marketplace, increased skills in bookkeeping, and the ability to do product branding.

scholarly journals UKM “BANGKIT”: STRATEGI PENGUATAN EKONOMI DAN KEBANGKITAN DI ERA KENORMALAN BARU COVID-19

2021 ◽  
Vol 5 (1) ◽  
pp. 140
Author(s):  
Surahma Asti Mulasari ◽  
Fatwa Tentama ◽  
Tri Wahyuni Sukesi ◽  
Sulistyawati Sulistyawati ◽  
Lu'lu' Nafiati ◽  
...  
Keyword(s):  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Business Unit ◽  
Economic Activities ◽  
Group Discussions ◽  
New Era ◽  
Village Government ◽  
Medium Enterprises ◽  
Tourism Organization ◽  
The Village

Latar belakang: Usaha Kecil Menengah (UKM) Bangkit merupakan sebuah unit usaha yang didirikan oleh organisasi Kreatif dan Wisata Lokal yang ada di Desa Ngoro-oro. UKM Bangkit memiliki unit usaha kuliner berupa kripik dari sayuran, olahan singkong, olahan pisang, dan olahan potensi lokal lainnya, serta unit pariwisata. UKM Bangkit dibentuk untuk mewadahi kelompok produktif di Desa Ngoro-oro dengan harapan dapat saling mendukung untuk menguatkan ekonomi masyarakat di era kenormalan baru Covid-19. Tujuan: Membangkitkan kembali perekonomian di Desa Ngoro-oro yang terdampak selama pandemi Covid-19 baik dari pemasaran, manajerial, modal, optimalisasi pemasok bahan baku pembuatan produk, pembuatan jejaring pemasaran serta pelatihan Protokol K3 Covid-19 dan risikonya dalam menjalankan aktivitas ekonomi di era adaptasi Covid-19. Metode: Program UKM Bangkit ini dilaksanakan dengan kerjasama antara tim pengusul, mahasiswa dan mitra (Pemerintah Desa Ngoro-oro). Metode yang dilakukan adalah dengan pelatihan motivasi berwirausaha, penyuluhan Adaptasi Covid-19 di sektor ekonomi, dan Focus Grup Discussion (FGD) untuk membuat sistem jejaring produsen, pemasok bahan baku dan pemasaran. Program terjadwal selama tiga bulan dari Oktober – Desember 2020. Pengabdian Kepada Masyarakat ini merupakan bagian dari kegiatan Hibah UKM Indonesia Bangkit 2020 yang didanai oleh RISTEK-BRIN. Hasil: Kegiatan yang dilaksanakan di Desa Ngoro-oro menghasilkan terbentuknya UKM Bangkit yang dikelola oleh masyarakat di tingkat desa. Dengan adanya potensi bahan baku yang ada di Desa Ngoro-oro mampu dimanfaatkan menjadi makanan yang dapat dijual di sekitar wilayah Desa Ngoro-oro serta sebagai pendukung bidang kuliner Desa wisata Ngoro-oro. UKM Bangkit menyediakan jejaring beberapa toko/warung yang bisa digunakan untuk menitipkan barang dagangannya di sekitar Patuk Gunungkidul. Dampak: Masyarakat menjadi lebih bersemangat untuk berkegiatan di Era Adaptasi Covid-19, masyarakat bisa kembali produktif dengan adanya kegiatan di UKM Bangkit serta dapat menambah penghasilan masyarakat. Kata kunci: Objek wisata, UKM, Kuliner, Covid-19, Adaptasi ABSTRACT Background: “Bangkit” Small and Medium Enterprises (UKM) is a business unit established by the Creative and Local Tourism organization in Ngoro-oro Village, Gunungkidul District. UKM Bangkit has a culinary business unit in the form of chips from vegetables, cassava, bananas and other local potentials and a tourism unit. UKM Bangkit was developed to accommodate productive groups in Ngoro-oro with an expectation to support each other aimed to strengthen the community economy in the new era of Covid-19. Purpose: To revive the economy in Ngoro-oro Village which was affected by the Covid-19 pandemic – in term of marketing, managerial, capital, optimization of suppliers of raw materials for product manufacture, creation of marketing networks, training on the Covid-19 health protocol and the risks involved in carrying out economic activities in the era of Covid-19 adaptation. Methods: The UKM Bangkit program is implemented in collaboration between the team, students and partners (Ngoro-oro Village Government). The method used to reach the aim is entrepreneurial motivation training, counselling on Covid-19 adaptation in the economic sector, and Focus Group Discussions (FGD) to create a network system for producers, suppliers of raw materials and marketing. The program is scheduled for three months from October to December 2020. This community service is part of the 2020 grant namely Bangkit Indonesia Bangkit for UKM that funded by RISTEK-BRIN. Result: The activities carried out in Ngoro-oro Village resulted in the formation of UKM Bangkit which was managed by the community at the village level. With the potential for the existing raw materials in Ngoro-oro Village, it can be used as food that can be sold around the Ngoro-oro Village area and as a supporter of the culinary field of the Ngoro-oro tourism village. UKM Bangkit provides a network of several shops that can be used to deposit their merchandise around Patuk Gunungkidul. Impact: The community becomes more enthusiastic about doing activities in the Covid-19 adaptation era, the community can return to productivity with the activities at UKM Bangkit and can increase people's income. Keywords: Tourism, UKM, Culinary, Covid-19, Adaptation

scholarly journals Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona

2020 ◽  
Vol 3 (3) ◽  
pp. 73-79
Author(s):  
Saekarini Yuliachtri ◽  
Rosalina Ghozali ◽  
Darma Yanti ◽  
Nina Sabrina
Keyword(s):  
High School ◽  
Junior High School ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Statement ◽  
Training Activities ◽  
Implementation Method ◽  
Medium Enterprises ◽  
Stage 1 ◽  
The Village

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage

scholarly journals Pelatihan Desain dan Kemasan Produk Sebagai Upaya Meningkatkan Omset UMKM di Kota Batam

2021 ◽  
Vol 2 (2) ◽  
pp. 121-130
Author(s):  
Debby Arisandi ◽  
Ahmad Fitriansyah
Keyword(s):  
Gross Domestic Product ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Added Value ◽  
Domestic Product ◽  
Function Type ◽  
Product Packaging ◽  
Service Activities ◽  
Medium Enterprises

The Micro, Small, and Medium Enterprises (MSMEs) sector contributed 60.34% to the gross domestic product (GDP) and assisted the absorption of labor by 97.22%. The problem is, there are still many MSMEs that are not aware or do not understand that good and attractive product packaging will bring added value to the products it offers. As a result, some products that actually have high selling value/quality do not sell in the market. This activity aims to increase the understanding of MSME players of the importance of packaging so that the products offered an increase in added value and can differentiate packaging based on function, type, and material. The implementation of community service activities was carried out on 18-19 July 2017 in the Gurindam Building Hall of the Batam City Education Office. The activity was carried out in collaboration with the Dinas Koperasi dan Usaha Mikro Kota Batam, which was attended by 128 MSMEs. The results of the activity were in the form of new packaging for participant products that were more attractive, informative, and modern. Abstrak Sektor Usaha Mikro, Kecil dan Menengah (UMKM) memberikan kontribusi terhadap produk domestik bruto (PDB) sebesar 60.34% dan membantu penyerapan tenaga kerja sebesar 97.22%. Permasalahannya, masih banyak UMKM tidak sadar atau kurang memahami bahwa kemasan produk yang baik dan menarik akan mendatangkan nilai lebih pada produk yang ditawarkannya. Akibatnya sejumlah produk yang sebenarnya memiliki nilai jual tinggi/bermutu menjadi tidak laku dipasaran. Kegiatan ini bertujuan untuk dapat meningkatkan pemahaman pelaku UMKM terhadap pentingnya kemasan agar produk yang ditawarkan meningkat nilai tambahnya dan dapat membedakan kemasan berdasarkan fungsi, jenis dan bahannya. Pelaksanaan kegiatan pengabdian kepada masyarakat dilaksanakan pada 18-19 Juli 2017 di Aula Gedung Gurindam kantor Dinas Pendidikan Kota Batam.  Kegiatan dilaksanakan melalui kerjasama dengan Dinas Koperasi dan Usaha Mikro Kota Batam yang diikuti oleh 128 UMKM. Hasil kegiatan berupa kemasan baru bagi produk-produk peserta yang lebih menarik, informatif dan modern. Kata Kunci: umkm; pelatihan; kemasan

scholarly journals Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It

2018 ◽  
Vol 15 (2) ◽  
pp. 50
Author(s):  
Nur Diana Adhikara
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Fundamental Problem ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Level Of Understanding ◽  
Medium Enterprises

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.

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