scholarly journals Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona

2020 ◽  
Vol 3 (3) ◽  
pp. 73-79
Author(s):  
Saekarini Yuliachtri ◽  
Rosalina Ghozali ◽  
Darma Yanti ◽  
Nina Sabrina
Keyword(s):  
High School ◽  
Junior High School ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Statement ◽  
Training Activities ◽  
Implementation Method ◽  
Medium Enterprises ◽  
Stage 1 ◽  
The Village

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage

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

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

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan 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. </p><p>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. </p><p>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. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The 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.  </em></p><p><em>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. </em></p><p><em>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. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

scholarly journals Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya

2020 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Aprilia Kartika ◽  
Airin Nuraini
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Domestic Workers ◽  
Financial Statement ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
New Jobs

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements.  The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital   Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes

scholarly journals Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang

2017 ◽  
Vol 1 (3) ◽  
pp. 311
Author(s):  
Anton Indra Budiman ◽  
Rina Tjandrakirana ◽  
Rochmawati Daud ◽  
Ermadiani Ermadiani ◽  
Harun Delamat ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Background Level ◽  
Financial Statements ◽  
Educational Background ◽  
Early Growth ◽  
Financial Statement ◽  
Private Capital ◽  
Business Growth ◽  
Level Of Education ◽  
Medium Enterprises

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why  MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.Keywords: SAK ETAP on MSMEs, Financial Statements, Understandibility of MSMEs.

scholarly journals Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang

2017 ◽  
Vol 1 (3) ◽  
pp. 311 ◽  
Author(s):  
Anton Indra Budiman ◽  
Rina Tjandrakirana ◽  
Rochmawati Daud ◽  
Ermadiani Ermadiani ◽  
Harun Delamat ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Background Level ◽  
Financial Statements ◽  
Educational Background ◽  
Early Growth ◽  
Financial Statement ◽  
Private Capital ◽  
Business Growth ◽  
Level Of Education ◽  
Medium Enterprises

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why  MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.Keywords: SAK ETAP on MSMEs, Financial Statements, Understandibility of MSMEs.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BAHAGA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ni Gusti Ayu Kade Suwintari ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Management ◽  
Public Accountability ◽  
Financial Report ◽  
Business Entities ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are productive economic enterprises owned by individuals or business entities. Business activities undertaken by small and medium enterprises require a financial statement that reflects the business activities undertaken during one period. The financial statements are a form of corporate management accountability by management to external and internal parties. Seeing the importance of usability, the financial statements should be structured according to the applicable standards in order to be interpreted with the same concept and understanding by its users. The generally accepted Financial Accounting Standards make it difficult for small and medium enterprises (SMEs) who only have minimal accounting knowledge in preparing financial statements. The Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) comes with the aim to accommodate the needs of entities that have no significant public accountability in the conduct of their business such as SMEs. The purpose of this study is to determine the application of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Against Manado Financial Report. This research uses descriptive-comparative research type. The results show that Manado Manado has not fully implemented the Financial Accounting Standards of Non-Accountable Public Entity (SAK ETAP) in its financial statements. This is because the financial manpower of Manado Manado does not have sufficient knowledge about the Financial Accounting Standards of Non-Public Accountable Entity (SAK ETAP) so that it becomes a factor that Manado Bahaga has not fully implemented SAK ETAP. Instead, the company employs a competent financial personnel in their field so that they can produce financial statements in accordance with SAK ETAP.Keywords: SAK ETAP, Financial Statements, SMEs

scholarly journals The Presentation of potential data for Micro, Small and Medium Enterprises (MSME) in the Food Sector at vilage office website

2020 ◽  
Vol 1 (1) ◽  
pp. 15-21
Author(s):  
Salfiana Salfiana ◽  
Sam Hermansyah ◽  
Ahmad Mannu ◽  
Andi Nurwidah
Keyword(s):  
Data Collection ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Food Prices ◽  
Food Sector ◽  
Service Program ◽  
Implementation Method ◽  
Medium Enterprises ◽  
The Village ◽  
Source Of Information

The title of this paper is the presentation of potential data for Micro, Small and Medium Enterprises (MSME) in the Food Sector at vilage office website. The purpose of this paper is the existence of MSME data in food as a source of information for development needs, especially in the food sector. The implementation method consists of preparation and briefing, data collection and data collection to the Village Website. Food MSME data presented on the Website consists of Pipang MSME profiles, the current market and the stabilization of food prices in the market. The Community Service Program 1 UMS Rappang  is expected to benefit the community. By providing MSME data on this website, it is expected to be information for MSME development strategies in particular and the Environment Kampung Pisang in general.

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

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.

scholarly journals Manfaat Penggunaan Informasi Akuntansi Bagi Usaha Kecil dan Menengah (UKM) di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 617
Author(s):  
Arya Febriadi ◽  
Syamwil Syamwil ◽  
Efni Cerya
Keyword(s):  
Qualitative Data ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Decision Making Process ◽  
Financial Position ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Qualitative Data Collection

The contribution of Small Medium Enterprises (SMEs) is very important in supporting the growth of the Indonesian economy. In the continuity of the business, surely good management is needed. Management should be able to prepare financial statements so the accounting information that contained within it can be beneficial to the business. This study aims to determine the benefits of accounting information for Small and Medium Enterprises (SMEs) in Padang city. This type of research is descriptive qualitative. Data collection was carried out by interviews with informants using guidelines for interviews and documentation. The informants in this study are three small and medium enterprises (SMEs) that already preparing financial statements consisting of statements of financial position and income statements. The results of the study showed that accounting information beneficial for SMEs assisting in decision making process and accountability. Keyword: acounting information, small medium enterprises (smes), financial statement

scholarly journals Financial Competence of Micro, Small, and Medium Enterprises in Ponorogo

TRIKONOMIKA ◽  
2017 ◽  
Vol 16 (1) ◽  
pp. 36
Author(s):  
Khusnatul Zulfa Wafirotin ◽  
Hadi Sumarsono
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Statement ◽  
Net Income ◽  
Income Statement ◽  
Medium Enterprises ◽  
And Training

The purpose of this study was to know and analyze the accounting capability in an effort to improve financial competence for the Micro, Small and Medium (MSM) entrepreneurs in Ponorogo. The method used was survey, through interview and observation. Accounting competence was viewed from the aspect of sales turnover, capital resources used, net income every month, financial statement preparation, financial statement preparation forms, constraints in the preparation of financial statements, and training that had been participated. The results showed the majority of MSM entrepreneurs in Ponorogo including micro-entrepreneurs and the capital resource had an income per month of < Rp 5.000.000,-. Most of them did not prepare for financial statements. The financial statement that was prepared was income statement. Most of them had also not been trained, and financial statement preparation constraints were experienced because they did not understand accounting. MSME financial competence in Ponorogo needed to be improved by accounting training, with the target of being able to prepare financial statements, bankable, increase income to develop the business. Further research was required in the formulation of modules and accounting training for target achievement. 

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