Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

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

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

JURNAL ABDIKARYASAKTI ◽

10.25105/ja.v1i1.8884 ◽

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

ABSTRAKTujuan 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. 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. 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. Kata Kunci: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal ABSTRACTThe 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. 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. 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. Keywords: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity

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KARATERISTIK PEMBIAYAAN SYARIAH DAN KELEMBAGAAN USAHA TERHADAP PENGEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH DI KOTA PADANG

Ecosains: Jurnal Ilmiah Ekonomi dan Pembangunan ◽

10.24036/ecosains.10965757.00 ◽

2015 ◽

Vol 4 (2) ◽

pp. 89

Author(s):

Neng Kamarni ◽

Amra Ausri

Keyword(s):

Significant Relationship ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Financial Statements ◽

Islamic Finance ◽

Chi Square ◽

Financial Reports ◽

Chi Square Test ◽

Quantitative Descriptive ◽

Medium Enterprises

This research aimed to analyze the role of Islamic finance gained SMEs, institutional characteristics of the business and the characteristics of entrepreneurs to the development of Micro, Small, and Medium Enterprises in the city of Padang. The study design used descriptive approach qualitative and quantitative descriptive. Data were analyzed using analysis Crosstabulation and Chi-Square, a descriptive analysis technique.Crosstabulation based analysis and Chi-Square test, there is a significant relationship between the amount of financing, education, length of business, business development training, and the legality of the increase in revenue SMEs. While there was no significant relationship between the type of business and the ownership of the financial statements with a revenue increase of SMEs. SME revenue improvement opportunities are greatest in terms of the amount of financing. Of the 82% who obtain financing on Rp.5.000.000, 61% of SMEs could increase his income. The second biggest opportunities is occupied by SMEs that have financial statements, as many as 58% of the 84 respondents who had had financial reports may increase their income.Keyword : islamic finance, institutioal charateristics

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PENERAPAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DALAM MENYUSUN LAPORAN KEUANGAN

Jurnal Bisnis Terapan ◽

10.24123/jbt.v2i01.1089 ◽

2018 ◽

Vol 2 (01) ◽

Author(s):

Hetika Hetika ◽

Nurul Mahmudah

Keyword(s):

Economic Development ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Financial Statements ◽

Financial Reports ◽

Sample Technique ◽

Basic Concepts ◽

Medium Enterprises ◽

The City ◽

Purposive Sample

Small and Medium Enterprises (SMEs) is a business that contributes in economic development in Indonesia, because the sector of SMEs is proven to absorb labor and increase in people’s income. The large potential of SMEs is expected to support economic development in Indonesia. SMEs are managed and developed properly will certainly realize a tough business sector. A robust SMEs sector must be supported with good administration. One of the problems faced by the perpetrators of SMEs is the administrative problems associated with the listing of finances in its business. This study aims to analyze whether the understanding and application of basic concepts of accounting can facilitate the perpetrators of SMEs in the City of Tegal to follow the financial statements in accordance with SAK EMKM. The sample of this research is UMKM in Tegal city taken by purposive sample technique. Methods of data collection in this study used the method of observation with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the application of accounting in panyusunan financial reports of SMEs in the city of Tegal. The results showed that the application of basic concepts of accounting through the basic equation of accounting can facilitate the perpetrators of SMEs in the City of Tegal to prepare financial statements in accordance with SAK EMKM.

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Balance Sheet Model for Small Economic Entities

Journal of International Business Research and Marketing ◽

10.18775/jibrm.1849-8558.2015.62.3001 ◽

2021 ◽

Vol 6 (2) ◽

pp. 7-11

Author(s):

Halina Chlodnicka ◽

Grzegorz Zimon

Keyword(s):

Financial Reporting ◽

Financial Crises ◽

Small And Medium Enterprises ◽

Balance Sheet ◽

Financial Statements ◽

Financial Data ◽

Business Managers ◽

Financial Reports ◽

Business Entities ◽

Medium Enterprises

Financial reporting still raises doubts and concerns among large and small entrepreneurs. When analyzing financial statements, the recipient often asks whether the current comprehensive forms of financial statements are not too vague and confusing. Data disclosed in the financial statements are often not easily read by ordinary users or even analysts. Maybe now it is worth looking for other new solutions that will allow business managers to obtain basic financial information from the financial reports in a quick and immediate way. The increase in competition and financial crises caused the largest number of bankruptcies in the group of small and medium enterprises. And it is to these small economic entities that it is worth facilitating the process of analyzing financial data. For this group of enterprises, it is worth highlighting in the financial statements those data that may inform about risks in conducting and continuing further operations. The article presents a balance sheet model for small business entities. Its layout and formula is designed to lighten the picture of the company’s financial situation and provide the most important information on the company’s financial safety.

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Edukasi Dan Pendampingan Penyusunan Laporan Keuangan UMKM Kuliner XYZ

Pengmasku ◽

10.54957/pengmasku.v1i1.74 ◽

2021 ◽

Vol 1 (1) ◽

pp. 8-13

Author(s):

Agung Dinarjito ◽

Aldi Bilqisthy Pratama ◽

Dessyka Sitanggang ◽

Faizul Abrori ◽

Fayiz Alfitra RM ◽

...

Keyword(s):

Community Service ◽

Small And Medium Enterprises ◽

Financial Reports ◽

Second Stage ◽

Central Java ◽

Video Tutorials ◽

Third Stage ◽

Service Activity ◽

Last Stage ◽

Medium Enterprises

This community service activity aims to provide education and assistance for Micro, Small and Medium Enterprises (MSMEs) by providing an understanding of the importance of preparing financial reports and providing assistance in preparing financial reports using the SI APIK application. The method of implementing the activity is carried out in several stages, namely the first stage is planning and observation, the second stage is assistance in the preparation of financial reports using the Si APIK application, the third stage is the preparation of financial reports until August 2021, and the last stage is making video tutorials using the SI APIK application and making posters regarding the preparation of financial reports. MSME XYZ which is engaged in the culinary field is the object chosen and located in Central Java. The result of this activity is that MSME XYZ is able to make financial reports for the month of August using the Si APIK application. Kegiatan pengabdian masyarakat ini bertujuan untuk mmeberikan edukasi dan pendampingan bagi usaha Mikro, Kecil, dan Menengah (UMKM) dengan memberikan pemahaman tentang pentingnya penyusunan laporan keuangan dan memberikan pendampingan penyusunan laporan keuangan menggunakan aplikasi SI APIK. Metode pelaksanaan kegiatan dilakukan dengan beberapa tahap, yaitu tahap pertama adalah perencanaan dan observasi, tahap kedua adalah kegiatan pendampingan penyusunan laporan keuangan menggunakan aplikasi Si APIK, tahap ketiga penyusunan laporan keuangan sampai dengan bulan Agustus 2021, dan tahap terakhir adalah pembuatan video tutorial penggunaan aplikasi SI APIK dan pembuatan poster mengenai penyusunan laporan keuangan. UMKM XYZ yang bergerak dibidang kuliner merupakan obyek yang dipilih dan berlokasi di Jawa Tengah. Hasil kegiatan ini adalah bahwa UMKM XYZ mampu membuat laporan keuangan bulan Agustus dengan menggunakan aplikasi Si APIK.

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Perceptions of Micro, Small and Medium Entrepreneurs on the Importance of Fair Presentation of Financial Statements with the Implementation of SAK EMKM as a Moderation Variable

10.31219/osf.io/bm6vk ◽

2021 ◽

Author(s):

Devid Putra Arda

Keyword(s):

Gross Domestic Product ◽

Trade Balance ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Resources ◽

Financial Reports ◽

Government Financing ◽

Medium Enterprises

The ability of Micro, Small and Medium Enterprises (SME) in surviving in the midst of a crisis shows that this group is far more independent than large entities that generally rely on banking in terms of funding and operations. The contribution of SME in the government's trade balance is indicated by the amount of contribution to gross domestic product (GDP). The presence of SME that has not been incorporated is one of the problems that must be addressed, this is because without a difficult legal entity for an SME to take advantage of government financing facilities. In addition, it is difficult for SME to obtain external financial resources, this is because SME often cannot show financial reports that are in accordance with Financial Accounting Standards in Indonesia (FAS). The implementation of the FAS for SME in Indonesia is an effort to make it easy for SME enterprises for each transaction they make. The application of the EMKM SAK makes it easy for SME entrepreneurs to present financial reports in accordance with the Indonesian GAAP in force

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Pembinaan Pengelolaan Keuangan PEMBINAAN PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI PADA INDUSTRI SNACK DAN COOKIES BATAM

Jurnal Pengabdian Barelang ◽

10.33884/jpb.v1i3.1269 ◽

2019 ◽

Vol 1 (3) ◽

pp. 37

Author(s):

Dian Efriyenty

Keyword(s):

Small And Medium Enterprises ◽

Financial Statements ◽

Financial Accounting ◽

Survey Method ◽

Accounting Standard ◽

Financial Reports ◽

Lecture Method ◽

Medium Enterprises ◽

And Training ◽

Material Expenditure

The problems currently faced are financial reports compiled in each period not yet accounting standard, lack of knowledge and understanding of Micro, Small and Medium Enterprises in the preparation of financial reports to produce financial and information technology information, increased production produced by MSMEs and often neglect not recording financial problems related to material expenditure, production process to marketing, so that prices are formed based on estimates only. In fact, most of the chips and processed cake pasters still don't hold financial records properly. The method used in fostering the Snack And Cookies Industry in Batam City will be given, namely the survey method, lecture method, discussion method and training method. The results of the UKM service felt that there was still a need to adjust to the preparation of financial statements with the financial accounting standards of entities without public accountability, to practice daily input of financial data with Ms. Excel in improving the financial performance of SMEs running smoothly.

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PENERAPAN KOMBINASI METODE SAW DAN TOPSIS DALAM ANALISIS FUNDAMENTAL SAHAM BERDASARKAN RASIO KEUANGAN

10.31219/osf.io/j46gm ◽

2021 ◽

Author(s):

Angger Binuko Paksi

Keyword(s):

Financial Statements ◽

Financial Ratios ◽

Fundamental Analysis ◽

Test Results ◽

Decision Matrix ◽

Financial Reports ◽

The Many ◽

Profitability Ratios ◽

A Company ◽

Proper Analysis

Investment in stocks is one of the many options to invest. In stock investing requires a proper analysis and action so that an investor can invest according to their needs. One way is fundamental analysis. Fundamental analysis is an analysis method that focuses on key data contained in the financial statements of a company to assess the financial performance of the company.This research aims to design a process of fundamental analysis of stocks based on the analysis of financial ratios, methods of SAW and TOPSIS methods. Analysis of financial ratios generally include the liquidity ratio, solvency, activity ratios, profitability ratios and the ratio of the market. Fuzzy numbers used in the method of SAW and TOPSIS to provide effectiveness in determining the value of the decision matrix. SAW method used to find the value of the normalized matrix for each criterion and TOPSIS methods used to find solutions / alternatives based on the normalized matrix. Then the design is applied in the form of a ranking system based web application.Tests conducted with 60 financial reports in the period from 2013 to 2015 and is divided into 20 issuers. The accuracy of the test results using Spearman correlation ranking based on Springate models obtained the lowest value of 85.45% and the largest 100%.

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

Unri Conference Series: Community Engagement ◽

10.31258/unricsce.2.106-111 ◽

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.

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