Simple Accounting For Surabaya's SMEs  From Accounting Equations To Financial Statements

Small and Medium Enterprises (SMEs) have been recognized as very strategic and important not only for economic growth but also for equitable distribution of income. So far, SMEs are still facing the problem of low-quality human resources, including in terms of business accounting. This Community Service (Pengmas) aims to increase the understanding of the business community in preparing SMEs financial reports using simple accounting techniques. This community service was attended by women in Family Welfare Empowerment or Pembinaan Kesejahteraan Keluarga (PKK) who have SMEs in Wonokromo Sub-district, Surabaya, totaling 79 people. The service method used is in the form of education where the partner group (PKK) is given simple accounting knowledge. The results of community service show that the understanding of PKK women in Wonokromo Sub-district, Surabaya regarding simple accounting for SMEs has increased.

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Workshop on Financial and Tax Reports for MSMEs in Tenjoayu

MOVE: Journal of Community Service and Engagement ◽

10.54408/move.v1i1.7 ◽

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.

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Penyuluhan Teknik Pembukuan Sederhana Dan Aspek Permodalan PKBL Bagi UKM Cluster Tepung Tapioka, Kabupaten Bogor

SULUH: Jurnal Abdimas ◽

10.35814/suluh.v1i1.969 ◽

2019 ◽

Vol 1 (1) ◽

pp. 28-32

Author(s):

Iha Haryani H ◽

Ahmad Djamil

Keyword(s):

Economic Growth ◽

Community Development ◽

Community Service ◽

Small And Medium Enterprises ◽

Development Program ◽

Business Service ◽

Equitable Distribution ◽

Tapioca Flour ◽

Medium Enterprises ◽

Distribution Of Income

Micro, small and medium enterprises (MSMEs) are one of the cornerstones of the Indonesian economy. UMKM has been recognized as very strategic and important not only for economic growth, but also for equitable distribution of income because of its very important role. Indonesia pays special attention to the development of MSMEs by facilitating and providing access to productive resources. Community Service conducted by the Faculty of Economic and Business Service Team is to conduct counseling for the Bogor Regency tapioca flour cluster SMEs, namely regarding simple bookkeeping techniques and capital aspects of the Partnership and Community Development program in collaboration with BNI bank.

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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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Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) ◽

10.32486/jd.v4i2.487 ◽

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

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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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PELATIHAN MANAJEMEN SUMBER DAYA MANUSIA DAN PENDAMPINGAN APLIKASI TEKNIS MARKETPLACE SEBAGAI STRATEGI BAGI UMKM DESA KERINJING DI MASA PANDEMI

SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan ◽

10.31764/jpmb.v5i1.6313 ◽

2021 ◽

Vol 5 (1) ◽

pp. 661

Author(s):

Lina Dameria Siregar ◽

Wita Farla ◽

Yuliansyah M. Diah ◽

Nia Meitisari ◽

Hera Febria Mavilinda

Keyword(s):

Human Resources ◽

Community Service ◽

Small And Medium Enterprises ◽

Basic Principles ◽

Managerial Skills ◽

Service Activity ◽

Online Business ◽

The Government ◽

Medium Enterprises ◽

And Training

ABSTRAKPengelolaan dan manajemen bisnis dalam usaha mikro, kecil, dan menengah (UMKM) masih menjadi permasalahan yang seringkali diabaikan oleh kebanyakan para pelaku UMKM. Masalah ini disebabkan karena masih minimnya pengetahuan dan kemampuan manajerial tentang bisnis yang dimiliki oleh SDM di UMKM tersebut. Tujuan dari dilaksanakannya pengabdian masyarakat ini adalah untuk memberikan solusi tas masalah yang dihadapi oleh mitra binaan, khususnya di UMKM Desa Kerinjing, Kabupaten Ogan Ilir, Sumatera Selatan. Fokus utama dalam pengabdian ini adalah memberikan berbagai pendampingan dan pelatihan dalam kaitannya dengan prinsip dasar manajemen bisnis yang baik, diantaranya yaitu tentang pemberdayaan dan peningkatan kompetensi SDM UMKM melalui pelatihan aplikasi marketplace. Disrupsi ekonomi digital dan adanya pandemi Covid-19 merupakan peluang yang seharusnya dapat dimanfaatkan oleh para pelaku usaha kecil untuk beralih ke bisnis online. Hal ini diupayakan untuk seiring sejalan dengan program pemerintah yang berupaya mewujudkan sebanyak 30juta UMKM untuk beralih ke bisnis online pada tahun 2024. Adapun khalayak sasaran yang menjadi mitra dalam pengabdian masyarakat ini adalah para pelaku UMKM di Desa Kerinjing, Kecamatan Tanjung Raja, Kabupaten Ogan Ilir. Metode dalam pelaksanaan kegiatan pengabdian ini adalah ceramah, tutorial aplikasi, dan diskusi. Kata kunci: manajemen; marketplace; SDM; UMKM; desa kerinjing. ABSTRACTBusiness management in micro, small and medium enterprises (MSMEs) is a problem that is often ignored by most MSME entrepreneurs. This problem is caused by the lack of knowledge and managerial skills about the business owned by human resources in the MSMEs. The purpose of this community service is to provide solutions to problems faced by partners, especially in SMEs in Desa Kerinjing, Ogan Ilir, South Sumatra. The main focus in this service is to provide various assistance and training related to the basic principles of good business management, including the empowerment and improvement of MSME human resources competencies through marketplace application training. Disruption of the digital economy and the Covid-19 pandemic are opportunities that should be used by small business entrepreneurs to move to online business. This is in accordance with the program that has been launched by the government, namely "30 million MSMEs go digital by 2024". The target audience who are partners in this community service are MSME entrepreneurs in Desa Kerinjing, Ogan Ilir, South Sumatra. The methods in implementing this service activity are lectures, application tutorials, and discussions. Keywords: management; marketplaces; human resources; MSMEs; desa kerinjing.

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Financial Inclusiveness in Islamic Banking in Pakistan: A Comparison of Ideas and Practices

The Journal of Muamalat and Islamic Finance Research ◽

10.33102/jmifr.v15i1.100 ◽

2018 ◽

Vol 15 (1) ◽

pp. 39-54

Author(s):

Salman Ahmed Shaikh

Keyword(s):

Financial Intermediation ◽

Small And Medium Enterprises ◽

Cost Effective ◽

Poor People ◽

Islamic Banking ◽

Islamic Banks ◽

Equitable Distribution ◽

Medium Enterprises ◽

Quantitative Indicators ◽

Distribution Of Income

This study attempts to document the progress in Islamic banking industry of Pakistan towards fostering an egalitarian and equitable financial intermediation. It evaluates the progress of Islamic banking in enhancing socio-economic mobility, financial inclusiveness and fostering equitable distribution of income. This study uses a set of quantitative indicators to objectively assess the performance of Islamic banks towards fostering a participative, inclusive, cost-effective and real sector oriented financial intermediation. The results highlight that currently, the performance of Islamic banks on these fronts leaves much to be desired. This study highlights that high average cost of financing and limited focus on agriculture and small and medium enterprises requires improvement to achieve the goal of circulation of wealth and equitable distribution of income. It also identifies that various categories of poor people who need finance for their health, education and small business working capital needs cannot be served by Islamic banks by using the available product structures. This study gives a geographical presence of Islamic banks which shows that they are mainly based in big urban cities. It argues that most of the Islamic banking debt-based products are close, but relatively expensive substitutes. The study will help the industry to review its performance in contributing towards financial inclusiveness, social mobility, need fulfillment and equitable income distribution.

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Kerajinan Wayang Golek sebagai Produk Unggulan Daerah untuk Pemberdayaan Ekonomi Desa Tegalwaru

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v3i2.3140 ◽

2019 ◽

Vol 3 (2) ◽

pp. 180-188

Author(s):

Agung Zainal Muttakin Raden

Keyword(s):

Human Resources ◽

Community Service ◽

Small And Medium Enterprises ◽

Market Competition ◽

Field Studies ◽

Service Program ◽

Business World ◽

Medium Enterprises ◽

Depth Interviews ◽

Program Research

Tegalwaru Village has tried to develop by making itself a tourism village for Micro, Small, and Medium Enterprises (MSMEs) since 2018. However, MSMEs of Tegalwaru Village have difficulty establishing their identity in the business world due to the lack of specialty products that are unique in the market. Therefore, there is a need to innovate the regional specialty products as one of the efforts to improve the village's economy through the development of science and technology by considering the potential and uniqueness of the resources available in Tegalwaru Village. As part of the community service program, research on specialty products in this area uses qualitative methods in the form of field studies through observation and in-depth interviews. The result shows that one of the potential MSMEs of Tegalwaru Village that can be developed as a regional specialty product is Wayang Golek craft. This potential is supported by thre factors which are natural resource in the form of Pulai trees which grow around Pulekan road, human resources who have expertise in handicrafts, and the uniqueness of the product compared to the MSME around the area. However, there were major problems in the ability of MSME production and diversity of products regarding Wayang Golek in Tegalwaru Village. The implication of this study is to offer solution regarding the ability to increase MSME production and to innovate a diverse Wayang Golek product to strengthen the position of Tegalwaru Village MSMEs in market competition.

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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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