Pelatihan penyusunan laporan keuangan berdasarkan SAK ETAP dengan komputer pada koperasi Serba Usaha Mandiri, Desa Manisrenggo, Klaten

Koperasi Usaha Mandiri in Manisrenggo, Klaten, Java has carried out intermediation activities by collecting funds from all cooperative members in form of savings to be distributed again to members who need funds in the form of loans. Koperasi has significant public accountability, but because it has not registered as a public company, Koperasi Usaha Mandiri is only responsible for the funds of its members. The purpose of this Community Service activity is to improve the management's ability to prepare financial reports based on SAK ETAP either manually or using a computer system. This activity begins with an introduction and submission of material on financial reports or financial reports based on SAK ETAP and is followed by training on recording using Excel. The material prepared in this training includes the process of preparing financial reports, namely making journals, ledgers, balance reports, reports on business results and cash flow reports. After attending the training, the management of the Koperasi has increased their understanding of the importance of implementing SAK ETAP to present cooperative financial reports. Increased understanding of cooperative management regarding the concepts and basic principles of cooperative accounting, elements of recognition, measurement and presentation of financial statements in accordance with SAK ETAP, can assist them in the process of preparing and presenting financial statements in future periods.

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PENDAMPINGAN PENINGKATAN KUALITAS PELAPORAN PERPAJAKAN DAN LAPORAN KEUANGAN PADA KOPERASI INSAN MANDIRI

DEDIKASI PKM ◽

10.32493/dedikasipkm.v1i1.6057 ◽

2020 ◽

Vol 1 (1) ◽

pp. 67

Author(s):

Indah Pertiwi ◽

Yulyanah Yulyanah ◽

Rezi Eka Putra ◽

Sukarno Sukarno ◽

Hidayatul Mu’Arifin

Keyword(s):

Community Service ◽

Financial Statements ◽

Cooperative Management ◽

Financial Reports ◽

Tax Reporting

The purpose of Community Service (PKM) is to find out how to understand cooperatives in independent human cooperatives and understand how to make financial reports in independent human cooperatives. From the results of community service that has been carried out in cooperatives of independent people to understand about cooperative tax for cooperative management, this has not been maximally related to the non-registration of all employees in NPWP. And in the process of payment and tax reporting on the cooperative. In addition, in the preparation of cooperative financial statements are still manual and not systematically so that it is not effective and efficient.Keywords: Cooperatives, Taxes, Financial Statements

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i01.3154 ◽

2017 ◽

Vol 2 (01) ◽

Author(s):

Sri Wahyu Ipahsari ◽

Achmad Maqsudi

Keyword(s):

Qualitative Research ◽

Cash Flow ◽

Descriptive Analysis ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Current Accounting ◽

Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

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Revitalisasi BUMDesa Melalui Penelolaan Potensi Lokal Untuk Mewujudkan BUMDesa Yang Sehat Dan Mandiri

10.31219/osf.io/pavw5 ◽

2021 ◽

Author(s):

Muhammad Hidayat ◽

Fitriani Latief ◽

Nur hidayah ◽

Nurkhalik Wahdanial Asbara

Keyword(s):

Community Service ◽

Group Discussion ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Business Analysis ◽

Service Activity ◽

Service Training ◽

Two Stages ◽

Selection Of

This community service activity was carried out in Kabba Village which was intended to provide assistance related to the revitalization of the BUMDes in Kabba Village. This service was carried out in two stages, namely field observations and implementation of assistance through the Focus Group Discussion (FGD) method which focused on three problems, namely Identification of Business Prospects, Selection of appropriate businesses and assistance in preparing BUMDes Financial Reports. From the FGD, it can be concluded that there are three prospective businesses to be managed and appropriate business analysis steps have also been submitted In this service activity, In this community service, training on the preparation of financial reports is also carried out which is intended to make sure that financial statements can be prepared in accordance with accounting standards in Indonesia.

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LITERASI FINANSIAL PADA TAMAN BACA MASYARAKAT

Jurnal Pengabdian UntukMu NegeRI ◽

10.37859/jpumri.v3i2.1504 ◽

2019 ◽

Vol 3 (2) ◽

pp. 209-215

Author(s):

Hanjar Ikrima Nanda ◽

Ria Zulkha Ermayda ◽

Fitri Purnamasari ◽

Nabila Dini Syara ◽

...

Keyword(s):

Community Service ◽

Financial Literacy ◽

Financial Management ◽

Group Discussion ◽

Financial Statements ◽

Self Management ◽

Financial Reports ◽

Non Profit ◽

Service Activity ◽

Leadership Group

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization

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Perhitungan Laba Rugi Model Bagi Hasil Usaha Peternakan Sapi pada Bumdes Banna Lhokseumawe

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v5i2.5319 ◽

2021 ◽

Vol 5 (2) ◽

pp. 450-457

Author(s):

Dasmi Husin ◽

Hilmi ◽

Azhar

Keyword(s):

Community Service ◽

Financial Statements ◽

Profit Sharing ◽

Accounting Standard ◽

Financial Reports ◽

Standard Format ◽

Direct Demonstration ◽

Income Statement ◽

Service Activity ◽

Owned Company

This community service activity was carried out at Bumdes (village community owned company) of Banna in Paya Punteut Village, Muara Dua District - Lhokseumawe, Aceh. This village-owned company is known to be engaged in cattle fattening. The motivation and enthusiasm to develop from the management of BUMDes Banna is very high, but the managerial ability of Bumdes management is still very limited. Bumdes, who were expected to grow forward, turned out to be suffering from many problems. One of the problems is when the profit sharing is not proportional. The operating costs incurred are not appropriate. Livestock care work is given to a group of people on the condition that Bumdes bears all operational costs. Profit sharing is based on the revenue sharing system where Bumdes gets a 40% portion of the sales of cows. The service method used in the dedication of the application of science and technology is a participatory method, namely by making continuous observations, speeches, and direct demonstration (demonstration) methods. This activity is capacity building assistance for six months. The focus is on strengthening productivity and management such as compiling financial reports, business visibility, and strengthening archives management. The results of community service activities indicate that the profit sharing system has not fully met the standard accounting standard format, especially in the preparation of the income statement. In order for Bumdes to no longer feel that it is making a profit, but in fact it is a loss, the formulation of the AD-ART (regulation of company village) needs to be revised with the approval of Bumdes stakeholders through village meetings. Furthermore, the preparation of financial statements must be based on applicable accounting standards.

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PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

SHARE SHaring - Action - REflection ◽

10.9744/share.6.1.28-31 ◽

2020 ◽

Vol 6 (1) ◽

pp. 28-31

Author(s):

Aristha Purwanthari Sawitri ◽

Rina Fariana ◽

Bayu Adi Bayu Adi ◽

Suhariyanto Suhariyanto ◽

Martha Suhardiyah

Keyword(s):

Community Service ◽

Financial Reporting ◽

Income Tax ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Self Assessment ◽

Financial Reports ◽

Service Activity ◽

Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM. Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

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UPAYA PENINGKATAN KETRAMPILAN MENYUSUN LAPORAN KEUANGAN BAGI PENGURUS KOPERASI WANITA (KOPWAN) DESA BAMBANG KECAMATAN TURI LAMONGAN

Media Mahardhika ◽

10.29062/mahardika.v19i1.193 ◽

2020 ◽

Vol 19 (1) ◽

pp. 28-32

Author(s):

Zakaria Anshori ◽

Leni Faizatus Suniah

Keyword(s):

Community Service ◽

Financial Reporting ◽

Accounting Standards ◽

Cooperative Management ◽

Service Program ◽

Financial Reports ◽

Preparation Stage ◽

Service Activity ◽

Evaluation Stage ◽

Implementation Stage

This community service activity is carried out at the Lintang Jaya Women's Cooperative Management (Kopwan), which is one of the places for economic activity in Bambang Village, Turi District. This community service aims to provide training and assistance in the preparation of cooperative financial reporting. The methods used to realize this community service program are (1) the preparation stage, (2) the implementation stage, (3) the evaluation stage. Broadly speaking, this training activity can be declared successful, seen from the enthusiasm of the cooperative management during the training process and assistance in preparing financial reports. In addition, this service activity can contribute to increasing the knowledge and skills of cooperative managers in preparing cooperative financial reports in accordance with applicable accounting standards.

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PENDAMPINGAN PENGELOLAAN KEUANGAN DESA ADAT CEPAKA

SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan ◽

10.31764/jpmb.v5i1.6327 ◽

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.

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

Wikrama Parahita Jurnal Pengabdian Masyarakat ◽

10.30656/jpmwp.v2i2.768 ◽

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".

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PENINGKATAN KINERJA BADAN USAHA MILIK DESA MELALUI PENDAMPINGAN DALAM MANAJEMEN KEUANGAN

SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan ◽

10.31764/jpmb.v5i1.6394 ◽

2021 ◽

Vol 5 (1) ◽

pp. 6

Author(s):

Azwar Annas ◽

Iid Mufaidah ◽

Dimas Juli Prasetyo

Keyword(s):

Community Service ◽

Financial Management ◽

Financial Statements ◽

Business Community ◽

Financial Reports ◽

Financial Audit ◽

Service Activity ◽

Institute Of Technology ◽

Consultative Body ◽

The Village

ABSTRAKBadan Usaha Milik Desa (BUMDes) Lembu Suro, Desa Genteng Kulon, Kabupaten Banyuwangi, Jawa Timur merupakan badan usaha yang bergerak dalam bidang usaha properti desa yang siap untuk disewakan kepada masyarakat pelaku usaha di Desa Genteng Kulon. Laporan keuangan BUMDes Lembu Suro biasa dilaporkan setiap tahun kepada Kepala Desa dan Badan Permusyawaratan Desa. Namun, kondisi manajemen keuangan BUMDes cukup buruk dengan catatan yang tidak teratur sehingga laporan keuangan tersebut cukup sulit dibaca. Kegiatan pengabdian masyarakat dari Agribisnis Institut Tekonologi dan Bisnis Muhammadiyah Banyuwangi adalah meningkatkan kinerja keuangan BUMDes dengan melakukan audit keuangan untuk melihat pencatatan keuangan BUMDes Lembu Suro sekaligus untuk menemukan kelemahannya sehingga bisa menjadi referensi peningkatan kinerja laporan keuangan BUMDes. Pengabdian masyarakat ini dilakukan dengan metode pengamatan langsung dan diskusi mendalam. Hasil kegiatan ini menunjukkan bahwa pencatatan keuangan sudah dilakukan secara terperinci dan tidak ada kesalahan atau kecurangan. Beberapa kelemahan yang ditemukan yaitu kurangnya kerapian, tidak mempunyai jurnal umum, tidak mempunyai buku besar, penamaan unit yang tidak konsisten, dan transaksi pengeluaran yang tidak detail. Kata kunci: BUMDes, audit, pembukuan ABSTRACTThe Village Owned Enterprise (BUMDes) Lembu Suro, Genteng Kulon Village, Banyuwangi Regency, East Java is a business entity engaged in the village property business that is ready to be rented out to the business community in Genteng Kulon Village. Lembu Suro BUMDes financial reports are usually reported annually to the Village Head and the Village Consultative Body. However, the condition of BUMDes financial management is quite bad with irregular records so that the financial statements are quite difficult to read. The community service activity of the Agribusiness Institute of Technology and Business of Muhammadiyah Banyuwangi is to improve the financial performance of BUMDes by conducting a financial audit to see the financial records of BUMDes Lembu Suro as well as to find weaknesses so that it can be a reference for improving the performance of BUMDes financial statements. This community service is carried out by direct observation and in-depth discussion methods. The results of this activity indicate that the financial records have been carried out in detail and there are no errors or fraud. Some of the weaknesses found were lack of neatness, not having a general journal, not having a general ledger, inconsistent unit naming, and expense transactions that were not detailed. Keywords: BUMDes; audit; bookkeeping.

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