scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals Implementation of Technology Based SAK EMKM

2021 ◽  
Vol 11 (1) ◽  
pp. 1-11
Author(s):  
Neny Tri Indrianasari
Keyword(s):  
Information Technology ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Descriptive Research ◽  
Manual Recording ◽  
Medium Enterprises

This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro

scholarly journals STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maurenthia J. Mandey ◽  
David P. E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Small Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Medium Enterprises ◽  
Descriptive Method

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.

scholarly journals Development Based on Cloud Accounting as Accountant Reconciliation Media on Collage

2020 ◽  
Vol 1 (2) ◽  
pp. 185-196
Author(s):  
Alexander Williams ◽  
Ellen Dolan
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Data Matching ◽  
Academic Activities ◽  
Excellent Service ◽  
Long Time ◽  
Reconciliation Process

 In the process of academic activities, has staff that are structured in an organizational structure to provide excellent service. With the aim of succeeding all activities that are running, and having their respective functional duties, one of them is the head of finance. The head of finance is obliged to report all income and expenses that are needed by collages. Where the financial statements are reported monthly to top management such as the Director of Perguruan Tinggi Raharja The financial report can be said to be accurate if it has passed the final process of reconciliation. Reconciliation is an adjustment of the balance between bank balances and transaction data that we have. There are 8 (eight) financial statement processes until finally Reconciliation is carried out. However, the flow of the reconciliation process can be said to be still semi-conventional and lack the use of existing technology. In this study, 3 (three) problems were identified regarding the reconciliation process which had an impact on the accuracy of financial statements. Where in the reconciliation process accountants enter payment data input and data matching manually so that it requires a long time in the balance balance amount. With financial reports that are faster and more accurate, of course the work can be assessed as effective and efficient according to the time specified. The use of cloud accounting in the reconciliation process is expected to better assist accountants in real terms. So that in the process of reconciliation the accountant gets a financial report that is accurate and effective and efficient in time. This research is of course motivated by accountants in reconciliation activities that are still manually at College. Problems like this, with the use of cloud accounting in financial reports, are a new breakthrough for Perguruan Tinggi Raharja. By conducting 5 (five) literature reviews on reconciliation and cloud accounting to help the performance of accountants in obtaining financial reports. The final result of this study is the implementation of a cloud accounting system at collages in reconciliation activities by accountants.

scholarly journals Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

2021 ◽  
Vol 9 (1) ◽  
pp. 51-60
Author(s):  
Teguh Erawati ◽  
Lisna Setyaningrum
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Educational Background ◽  
Collection Method ◽  
Financial Reports ◽  
Level Of Education ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

scholarly journals Pengembangan Nata de Coco ala UD Citra Rasa

2021 ◽  
Vol 2 (2) ◽  
pp. 64-73
Author(s):  
Muhamad Fitrah Arjuna ◽  
Dedi Junaedi
Keyword(s):  
Production Process ◽  
Financial Management ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Net Worth ◽  
Study Approach ◽  
Online Sales ◽  
Home Based ◽  
Medium Enterprises

Micro, small and medium enterprises or MSMEs refer to the types of small businesses that have a net worth of at most Rp. 200 million, excluding land and buildings where the business is located. MSMEs have proven to be resilient and able to withstand the economic crisis and monetary crisis in Indonesia. This paper aims to analyze UD Nata de Coco Citarasa in Bogor. The method used is descriptive qualitative analysis with a case study approach, observation and interviews. The result is . which is named the image of the taste of nata de coco, with the results of my interview with the owner that UD Nata de Coco is managed with a very simple management. Starting from the production process to marketing, and the production process is still using manually, there are no modern machines. Only use the tools in the kitchen in the production process. Marketing of their products is still not widespread, only by selling to small shophouses, and using word of mouth information, not using a separate website such as online sales. As a home-based business, financial management is still modest, not yet systematically following accounting standards. The financial reports are still integrated with the family finances.

scholarly journals Workshop on Financial and Tax Reports for MSMEs in Tenjoayu

2021 ◽  
Vol 1 (1) ◽  
pp. 5-9
Author(s):  
Kurniasih Dwi Astuti ◽  
Dabella Yunia ◽  
Windu Mulyasari ◽  
Nana Nofianti ◽  
Galih Fajar Muttaqin
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Basic Problem ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Financial Report ◽  
Field Practice ◽  
Medium Enterprises

This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.

scholarly journals ANALISIS PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI USAHA KECIL DAN MENENGAH No: 14/Per/DEP.6/IV/2016 PADA KOPERASI PEGAWAI KEJAKSAAN TINGGI SUMATERA SELATAN

2019 ◽  
Vol 4 (2) ◽  
pp. 52
Author(s):  
Imam Ariansyah ◽  
Nurmala Nurmala
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Average Score ◽  
Maximum Score ◽  
Financial Report ◽  
A Value ◽  
Savings And Loan ◽  
Asset Quality ◽  
Medium Enterprises ◽  
Standard Range

<p>This study aims to assess the health level of savings and loan cooperatives based on regulations of the superintendent of the ministry of cooperatives of small and medium enterprises No, 14 / per / DEP.6 /IV/2016 Padakoperasi high prosecutor's office in South Sumatra. The population in this study is a cooperative financial report, while the sample is the 2016-2018 period financial statement. Discussion of Research Results The Capital Value is obtained a score of 7.1 the average score of 1.50 the highest score with susceptible standards ≤ 51. get Predicate in Special Supervision. The Product Quality Asset Quality score is scored 10 with an average score of 10 with a score the highest 100 with vulnerable 80 ≤ X ≤ 100. Get a healthy predicate. Efficiency aspect obtained an average score of 3.33.% Of the maximum score of 4, the highest score of 100, with a range of 80 ≤ X ≤ 100. Got a healthy predicate, Liquidity Aspect obtained a score of 2.5 with a value of 25 Maximum score of 100, with a standard range rentang 51.00. Obtaining a Predicate under Special supervision, the Aspects of Independence and Growth obtained an average of 2.25 maximum score of 3 in the range of 66 ≤ X ≤ 80. Self-Aspect score = average 7 with a maximum score of 7 where the ratio is obtained with a standard range of 80 ≤ X ≤ 100. Get healthy predicate.</p><p>Keywords: Capital Aspect, earning assets, efficiency, liquidity, independence and growth, identity</p>

scholarly journals LITERASI DAN MODEL MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL PADA UMKM-UMKM DI KABUPATEN BOALEMO PROVINSI GORONTALO

2021 ◽  
Vol 5 (2) ◽  
pp. 45-55
Author(s):  
Sukrianto Sukrianto Namrud
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Qualitative Approach ◽  
Management Model ◽  
Community Groups ◽  
Financial Reports ◽  
Descriptive Research ◽  
Manual Recording ◽  
Medium Enterprises

In 2015 to 2020 UMKM in Boalemo Regency have experienced ups and downs. This is a problem of decline, one of the main reasons is that UMKM have not been able to survive with their capital. The purpose of the research is to provide knowledge to community groups/micro and small and medium enterprises (UMKM) about literacy and digital-based UMKM financial management models, and to be able to increase the participation of community groups/UMKM in managing UMKM through the provision of knowledge about digital-based management. Descriptive research method with a qualitative approach. The results showed that UMKM in Boalemo District experienced problems in running their businesses, especially during the pandemic due to the lack of government attention in helping UMKM in Boalemo District. The average UMKM in Boalemo Regency in the use of financial literacy fully understands the development of digital-based UMKM, especially in increasing income, even their education level in managing good financial management and digitally still relies on manual recording. While the digital-based UMKM financial management model is not in accordance with the targets and objectives. This is evidenced by UMKM business actors who have not been able to make financial reports. UMKM in Boalemo Regency have not been able to use information technology and social media, especially in utilizing digital based financial management designs. This is because UMKM only rely on manual recording. Keywords: Literacy, Model, Financial Management and UMKM

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

scholarly journals IMPLEMENTATION OF POLICIES FOR MICIMPLEMENTATION OF POLICIES FOR MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) DEVELOPMENT IN INCREASING BUSINESS COMPETITIVENESS (Study in Micro, Small and Medium Enterprises in Kendari City)

2020 ◽  
Vol 28 (1) ◽  
pp. 28-72
Author(s):  
Adi Husriadi ◽  
Edy Yulianto ◽  
Kholid Mawardi
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Snowball Sampling ◽  
Financial Report ◽  
Product Service ◽  
Special Expertise ◽  
Business Competitiveness ◽  
Medium Enterprises ◽  
Practical Implications

Purpose — This research aims to find out and explain the implementation of policies for the development of micro, small and medium enterprises (MSMEs) in improving business competitiveness in Kendari City and to describe the effectiveness of the policies for developing micro, small and medium enterprises (MSMEs) in increasing business competitiveness. Design/methodology/approach — This research uses a narrative qualitative approach. Data collection techniques used are interviews, in-depth observation, and Snowball sampling. Findings — The results of the research found that the implementation of policies realized through training programs in the effort to develop micro, small and medium enterprises (MSMEs) to have competitiveness was not maximized due to the lack of follow-up (evaluation) of the programs that had been implemented, the existence of MSMEs that have not gained understanding after participating in training such as financial report management, inadequate human resources (HR), no special expertise to conduct financial management assistance, and the absence of product service center. Practical Implications — The effectiveness of the policies will determine the improvement of business competitiveness for micro, small and medium enterprises (MSMEs). Originality/value — This research presents the case of the implementation of policies for the development of micro, small, and medium enterprises (MSMEs) in Kendari City, which might impact the improvement of the workers’ business competitiveness.

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