scholarly journals PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK)

Abdimisi ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 136
Author(s):  
Tri Utami ◽  
Wiwit Irawati ◽  
Zulfa Rosharlianti ◽  
Dea Annisa ◽  
Dila Angraini
Keyword(s):  
Community Service ◽  
Scale Up ◽  
Accounting Standards ◽  
Financial Statements ◽  
Community Empowerment ◽  
Target Audience ◽  
Financial Accounting ◽  
The South ◽  
Financial Reports ◽  
The Government

Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft  SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.

scholarly journals The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

2019 ◽  
Vol 8 (3) ◽  
pp. 17-23
Author(s):  
Ahmad Mukoffi ◽  
Yayuk Sulistiyowati
Keyword(s):  
Financial Reporting ◽  
Free Market ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Economic Sectors ◽  
Financial Reports ◽  
Strategy Model ◽  
Food And Beverage ◽  
The Government

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

scholarly journals AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN

2018 ◽  
Vol 3 (1) ◽  
pp. 048-066
Author(s):  
Bq. Anggun Hilendri
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounts Receivable ◽  
The Future ◽  
The Government ◽  
Business Entities

Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.

scholarly journals Pembinaan Penyusunan Laporan Keuangan Dan Pemberdayaan Pemasaran Berbasis E-commerce Pada UKM Bank Sampah Mandiri Kota Batam

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Dian Efriyenti ◽  
Tukino Tukino
Keyword(s):  
Social Media ◽  
Community Service ◽  
Survey Methods ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Service Activities

The implementation of community service activities that will be carried out is in the form of fostering the preparation of financial reports and marketing empowerment based on e-commerce for small and medium-sized enterprises of bank sampah Mandiri. Based on the results of interviews in the field, this Mandiri Garbage Bank UKM has problems in marketing production and financial records. The methods used in coaching the SME Bank Sampah Mandiri that will be provided are survey methods, The results of the SME service feel that there is still a need for adjustments to the preparation of financial statements with financial accounting standards for entities without public accountability, there has been a separation of financial reports that have been commonly prepared by SMEs through business profits and personal cash and the availability of SME social media pages that are run by participants and understand it. about what to do with the page to maximize sales.

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

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.

scholarly journals Pendampingan Penyusunan Laporan Keuangan Pada KPRI Karya Praja Bakorwil I Madiun

2020 ◽  
Vol 5 (1) ◽  
pp. 19-21
Author(s):  
Siti Suharni ◽  
Fatchur Rochman
Keyword(s):  
Community Service ◽  
Credit Rating ◽  
Business Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Rating Agencies

Entity Financial Accounting Standards Without Public Accountability (SAK ETAP) that are used for entities without public accountability. SAK ETAP is an entity that does not have significant public accountability and publishes general purpose financial statements for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies. For this reason, KPRI Karya Praja needs to understand and compile financial reports according to these regulations. The purpose of this community service is to assist the KPRI Karya Praja management in preparing financial reports in accordance with SAK ETAP and the Cooperative Law, namely by providing assistance. The benefit of this assistance is that the KPRI Karya Praja management is expected to understand the presentation and preparation of the correct financial statements in accordance with SAK ETAP and the Cooperative Act. The method used by the socialization of SAK ETAP and the Cooperative Act was continued with assistance in preparing financial statements. The results of this activity provide knowledge and understanding to the administrative, bookkeeping and treasurer sections on the basics of bookkeeping, code adjustments and account classification based on Financial Accounting Standards ETAP and Cooperative Law and provide assistance in the preparation of correct financial statements in accordance with ETAP Financial Statements and Laws. - About Cooperatives. Keywords—: Assistance; Preparation of Financial Statements.

scholarly journals PENERAPAN SI APIK PADA PEMBUKUAN UMKM SCALE UP JABODETABEK

DEDIKASI PKM ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 127
Author(s):  
Tati Rosyati ◽  
Fina Fitriyana ◽  
Yolanda Gusvia ◽  
Anum Nuryani
Keyword(s):  
Scale Up ◽  
Financial Statements ◽  
Community Empowerment ◽  
The South ◽  
Minimum Number ◽  
The Government ◽  
Teaching Time

This “Pengabdian Kepada Masyarakat (PKM)” is in collaboration with the South Tangerang Institute for Community Empowerment (RPM). The purpose of this PKM is to introduce SAK-EMKM and apply SAK-EMKM to the financial statements of SME actors in an easy way. There are 100 SMEs involved in this PKM with teaching time being carried out simultaneously and together at Pamulang University and divided into groups with a minimum number of 1 (one) 1 (one) UKM service on 24-28 February 2020 Methods used in this PKM is Counseling / lectures, Tutorials, Discussions, Assistance and Assessment. PKM results from groups consisting of 4 (four) devotees and 4 (four) SME participants, only 2 SME participants who were right and disciplined in carrying out books using SI APIK, for a period of 3 months. It is hoped that this PKM will be beneficial for various parties including SMEs themselves, Bank Indonesia, the Indonesian Institute of Accountants, the Government and for academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute

scholarly journals "Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

2021 ◽  
pp. 109-117
Author(s):  
Nicholas Alexander Tungga ◽  
Melithasya Angelina ◽  
Elliza .
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Current Status ◽  
Corporate Accountability ◽  
Financial Accounting Standards Board ◽  
Model Framework ◽  
Financial Reports ◽  
Framework Design ◽  
Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit.  Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

scholarly journals Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Soemaryono Soemaryono ◽  
Rudi Pratono ◽  
Ismangil Ismangil
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Basic Concept ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Service Companies ◽  
Accounting Principles ◽  
Service Activity ◽  
Accounting Principle

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

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