scholarly journals Workshop on Financial and Tax Reports for MSMEs in Tenjoayu

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.

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

2021 ◽  
Vol 5 (1) ◽  
pp. 219-225
Author(s):  
Mohammad Ghofirin ◽  
Endah Tri Wahyuningtyas
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business Community ◽  
Family Welfare ◽  
Equitable Distribution ◽  
Financial Reports ◽  
Medium Enterprises ◽  
Distribution Of Income

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.

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

2015 ◽  
Vol 2 (1) ◽  
pp. 75-93
Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti
Keyword(s):  
Human Resources ◽  
Small And Medium Enterprises ◽  
Poverty Rate ◽  
Cultural Centers ◽  
Central Java ◽  
Tourism Education ◽  
The Indian Ocean ◽  
Medium Enterprises ◽  
The City

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung

2018 ◽  
Vol 12 (1) ◽  
pp. 9
Author(s):  
Nurmala Nurmala ◽  
Damayanti Damayanti ◽  
Eksa Ridwansyah ◽  
Destia Pentiana
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Management Efficiency ◽  
Final Score ◽  
Medium Enterprises ◽  
Productive Assets ◽  
The City ◽  
Assets Management

There are 740 cooperatives registered in Bandar Lampung, but more than 50% are suspended. Of these, only a few are actively reporting their financial performance in the form of complete financial statements. Therefore the author assumes that it is important to analyze the comparison financial performance of conventional cooperative and of Islamic cooperatives in the city of Bandar Lampung. The overall financial performance of cooperatives is assessed based on the regulation of the State Minister for Cooperatives and Small and Medium Enterprises of  Republic of Indonesia Number: 14 / PER / M.KUKM / XII / 2009.  The assessment of cooperative health includes capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and cooperative identity. To assess the financial performance of sharia cooperatives is based on the regulations of the Minister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X / 2007. In addition to cooperative health assessments covering capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and identity of cooperatives, there is an assessment of compliance with Islamic principles. The objects in this study are cooperatives that actively reported their finances to the cooperative service in 2015 and 2016. There are 24 conventional and sharia cooperative financial reports analyzed. Based on the analysis, the financial performance of conventional cooperatives gets a final score of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The value indicates that conventional cooperatives and Islamic cooperatives are equally healthy.  Nevertheless, it can be said that the financial performance of Islamic cooperatives is better than that of conventional cooperatives. 

scholarly journals Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

2021 ◽  
Vol 9 (1) ◽  
pp. 51-60
Author(s):  
Teguh Erawati ◽  
Lisna Setyaningrum
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Educational Background ◽  
Collection Method ◽  
Financial Reports ◽  
Level Of Education ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals PENYUSUNAN PEMBUKUAN DAN LAPORAN KEUANGAN UNTUK USAHA MIKRO DAN KECIL DI WILAYAH KAMPUNG PULO GEULIS BOGOR

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Suhartati
Keyword(s):  
Small Business ◽  
Community Service ◽  
Small Businesses ◽  
Financial Statements ◽  
Business Managers ◽  
Financial Reports ◽  
Financial Report ◽  
Service Activities

Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.

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

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. 

scholarly journals STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN BADAN LITBANG DAN INOVASI (KANTOR JAKARTA DAN BOGOR)

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Hengki Permadi ◽  
Hermanto Siregar ◽  
Nirwan Ristiyanto
Keyword(s):  
Human Resources ◽  
Swot Analysis ◽  
Financial Statements ◽  
Educational Background ◽  
Research Development ◽  
Financial Reports ◽  
Financial Report ◽  
Policy Strategy ◽  
The Government

ABSTRACTThe good quality of financial statements of the government can describe the good performance of governance management. The purpose of this study was to obtain a policy strategy to improve the quality of financial reports of Research, Development and Innovation Agency (RDIA) and to determine factors that influence the quality of financial report, and in the end could be hoped to get the better opinions of BPK. This study used questionnaires that distributed to respondents from technical unit of RDIA throughout Indonesia. SWOT and QSPM analysis methods were used in this study. The results of the study with SWOT analysis produced some priority strategy in the form of Strength-Opportunities combinations (SO). To get a better strategy, QSPM analysis was used with the results that RDIA should improve human resources capacity, especially for operator staffs that appropriate with educational background and enhancement of role and responsibilities of the leaders division on the financial statements as well. ABSTRAKLaporan keuangan pemerintah yang berkualitas baik dapat menggambarkan kinerja pengelolaan kepemerintahan yang baik. Tujuan penelitian ini adalah memperoleh strategi kebijakan untuk meningkatkan kualitas laporan keuangan Badan Litbang dan Inovasi dan menentukan faktor-faktor yang mempengaruhi kualitas laporan keuangan. Strategi peningkatan kualitas laporan keuangan dapat menghasilkan opini BPK RI yang lebih baik. Penelitian ini menggunakan kuesioner kepada responden dari satuan kerja lingkup Badan Litbang dan Inovasi seluruh Indonesia. Penelitian ini menggunakan metode analisis SWOT dan analisis QSPM. Hasil penelitian dengan metode SWOT menghasilkan beberapa strategi prioritas dari kombinasi Kekuatan-Peluang (SO). Untuk mendapatkan strategi yang lebih baik digunakan analisis QSPM dengan hasil strategi yang perlu dilakukan Badan Litbang dan Inovasi yaitu peningkatan sumber daya manusia terutama petugas operator sesuai kriteria dan pendidikan serta peningkatan peran dan tanggung jawab pimpinan terhadap laporan keuangan.

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

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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