scholarly journals PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

scholarly journals Pelatihan Teknik Menyusun Laporan Keuangan Untuk UMKM Agribisnis

2020 ◽  
Vol 3 (2) ◽  
pp. 102
Author(s):  
Mais Ilsan ◽  
Muhammad Salim ◽  
Tsalis Kurniawan Husain
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Target Group ◽  
Financial Statement ◽  
Service Program ◽  
Knowledge And Skills ◽  
Business Transactions ◽  
Training Materials ◽  
Service Activity ◽  
And Training

The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.

scholarly journals PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

2021 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
Etty Murwaningsari ◽  
Sofie Sofie ◽  
Sistya Rachmawati ◽  
Fatik Rahayu
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Non Profit ◽  
Counseling Training ◽  
Financial Position ◽  
Service Activity ◽  
The Subject

<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.</em></p>

scholarly journals Pemberdayaan masyarakat untuk umkm melalui pelatihan penyusunan proposal usaha dan analisis laporan keuangan UMKM di Kabupaten Kampar

2020 ◽  
Vol 2 ◽  
pp. 106-111
Author(s):  
Julita Julita
Keyword(s):  
Small And Medium Enterprises ◽  
High Growth ◽  
Financial Statements ◽  
Financial Statement ◽  
Survey Method ◽  
Large Contribution ◽  
National Economic ◽  
Service Activity ◽  
National Economic Development ◽  
Medium Enterprises

The aim of this activity is to Micro-Small and Medium Enterprises (MSMEs) be able to compile Business Proposals and be able to analyze financial statements, so that the realization of MSMEs becomes an efficient, healthy and high-growth business, and able to become the people's economic strength and make a large contribution to national economic development. The method of this service activity is the direct survey method for MSMEs without gathering participants, this method was chosen by considering mutual security because it is still in Covid-19 pandemic. The stages of this service activity begin by explaining the obstacles that are often faced by MSMEs, then explaining the importance of business proposals, tips and tricks for preparing business proposals, and the importance of financial statements analyzing. Results achieved: has provided skills and knowledge to MSMEs, especially in Kampar regarding Business Proposals and Financial Statement Analysis even though in limited due to the Covid-19 pandemic.

scholarly journals Manfaat Penggunaan Informasi Akuntansi Bagi Usaha Kecil dan Menengah (UKM) di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 617
Author(s):  
Arya Febriadi ◽  
Syamwil Syamwil ◽  
Efni Cerya
Keyword(s):  
Qualitative Data ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Decision Making Process ◽  
Financial Position ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Qualitative Data Collection

The contribution of Small Medium Enterprises (SMEs) is very important in supporting the growth of the Indonesian economy. In the continuity of the business, surely good management is needed. Management should be able to prepare financial statements so the accounting information that contained within it can be beneficial to the business. This study aims to determine the benefits of accounting information for Small and Medium Enterprises (SMEs) in Padang city. This type of research is descriptive qualitative. Data collection was carried out by interviews with informants using guidelines for interviews and documentation. The informants in this study are three small and medium enterprises (SMEs) that already preparing financial statements consisting of statements of financial position and income statements. The results of the study showed that accounting information beneficial for SMEs assisting in decision making process and accountability. Keyword: acounting information, small medium enterprises (smes), financial statement

scholarly journals Strategi Pemasaran dan Pengelolaan Keuangan bagi Usaha Mikro, Kecil dan Menengah di Masa Pandemi Covid-19

2021 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Ayu Ekasari ◽  
◽  
Victor Siagian ◽  
Anita Roosmalina Matusin ◽  
Yuana Jatu Nilawati ◽  
...  
Keyword(s):  
Community Service ◽  
Online Community ◽  
Small And Medium Enterprises ◽  
Online Marketing ◽  
Working Capital ◽  
Training Materials ◽  
Service Activity ◽  
Asking Questions ◽  
Medium Enterprises ◽  
The Cost

Abstract Purpose: This activity aims to provide counselling for micro, small, and medium enterprises affected by the Covid-19 pandemic because they cannot open their stores at Blu Plaza in Bekasi, West Java. The Covid-19 pandemic has affected this community greatly since 2020, and the members of UMKM Blu Plaza asked for advice regarding marketing and financial aspects to survive. Research Methodology: There were seventeen participants counselling was conducted online using Zoom application by giving training materials and asked the participants to be proactive by asking questions and doing some real exercises. Results: The counselling results show that participants are able to do some exercises about working capital and the cost of goods sold. Also, their understanding of selling products via online marketing has improved. The post counselling questionnaire shows that the participants are very interested in the topics and asked for more time to participate in the following community service activity. However, the participant-trainer interaction was not optimal due to the pandemic situation. Future activities can use additional features with the help of information technology to attract more participants. Conclusions: By implementing online community service, counsellors can interact with the participants and ask them to do some exercises. This is a way to increase people’s participation, and results showed that their understanding of the topics increased.

scholarly journals Asistensi Pembuatan Laporan Keuangan Berbasis Android bagi Usaha Mikro, Kecil, dan Menengah

2018 ◽  
Vol 2 (2) ◽  
pp. 75
Author(s):  
Taufik Raharjo ◽  
Khusnaini Khusnaini
Keyword(s):  
Gross Domestic Product ◽  
Community Service ◽  
Financial Reporting ◽  
Financial Planning ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Employment Opportunities ◽  
Financial Reports ◽  
Service Activity ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) have shown their role in creating employment opportunities and as an important source for the growth of Gross Domestic Product. However, many MSME entrepreneurs do not understand yet the importance of financial planning and financial statements. So, they have not gained trust in accessing the capital facilities offered by the banks. The purpose of this community service activity is to raise the awareness of MSME entrepreneurs about the importance of business financial planning and the preparation of financial statements. The coaching of financial reporting skill is conducted using the "Akuntansi UKM”, an android based application. Participants in this service are MSME entrepreneurs in the Bali region. The results of this service activity are an increase in understanding of the importance of financial planning and making financial reports by using the application of "Akuntansi UKM".

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

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 MARKETPLACE LARISUMKM.COM SEBAGAI ALAT PENINGKATAN PROMOSI UMKM DI KOTA SALATIGA

2020 ◽  
Vol 4 (1) ◽  
pp. 696
Author(s):  
Nina Setiyawati
Keyword(s):  
Information Technology ◽  
Community Service ◽  
Business Processes ◽  
Small And Medium Enterprises ◽  
Observational Method ◽  
Business Units ◽  
Efficiency And Effectiveness ◽  
Service Activity ◽  
Medium Enterprises ◽  
The City

ABSTRAKIndustri Kecil Menengah atau Usaha Mikro Kecil dan Menengah (UMKM) di Kota Salatiga sebanyak 1.969 unit usaha dan menyerap 14.647 orang tenaga kerja. Akan tetapi terdapat beberapa hal yang masih perlu ditingkatkan pada UMKM di Kota Salatiga adalah metode promosi, efisiensi serta efektifitas proses bisnis penjualan serta distribusi. Oleh karena itu pada kegiatan Pengabdian Kepada Mayarakat (PKM) dilakukan pembangunan marketplace dengan mitra Dinas Koperasi, Usaha Kecil, dan Menengah (DinkopUKM) Kota Salatiga untuk memberdayakan para pelaku UMKM di Kota Salatiga. Selain itu pada PKM ini juga dilakukan pelatihan kepada para pelaku UMKM se-kota Salatiga terkait penggunaan marketplace yang dibangun. Dari evaluasi kegiatan yang dilakukan dengan metode observasi didapatkan bahwa kemauan para peserta untuk mempelajari dan beradaptasi menggunakan marketplace cukup besar meskipun kebanyakan dari para pelaku UMKM tersebut kurang dalam penguasaan teknologi informasi. Kata kunci: marketplace; UMKM; promosi. ABSTRACTSmall and Medium Industries or Micro, Small and Medium Enterprises (MSMEs) in Salatiga City totaling 1,969 business units and absorbing 14,647 workers. However, there are several things that still need to be improved at MSMEs in Salatiga, namely promotion methods, efficiency and effectiveness of the sales and distribution business processes. Therefore, in the Community Service activity, a marketplace was built with partners from Dinas Koperasi, Usaha Kecil dan Menengah Kota Salatiga (DinkopUKM) to empower MSME subjects in the City of Salatiga. Besides that, this community service also conducted training for MSME subjects throughout the city of Salatiga regarding the use of the marketplace that was built. From the evaluation of activities carried out by the observational method, it was found that the participants' willingness to learn and adapt to using the marketplace was quite large, even though most of the MSME actors were less mastery of information technology. Keywords: marketplace; MSMEs; promotion.

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