Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT
Abstract:
Purpose: Improve knowledge and ability to record financial transactions in accordance with SAK EMKM and Improving knowledge and ability to prepare financial statements especially balance sheet as a basis for information for financial management.
Method: Participants in this activity are MSME entrepreneurs who are members of DUIT in the North Kedoya area, West Jakarta. The training activity has been carried out on April 20, 2022. The method of implementing this training is in the form of presentation of material on the importance of financial management for businesses. Examples of recording financial transactions and balance sheet financial statements are also given in accordance with applicable SAK EMKM standards. At the end of the training session, participants were given the opportunity to discuss interactively with the presenters and be able to convey what obstacles they have been facing in financial management so that solutions and problem solving can be given.
Results: The majority of participants already know the types of financial statements. A total of 31% is very agree, 50% agree, while the remaining 15% are neutral and 4% disagree. Most of the participants also claimed to have understood how to make financial reports especially balance sheet for business. However, the number of participants who have made a good balance sheet is known only as much as 19% strongly agree and 42% agree. The remaining 31% are neutral and 8% disagree.
Conclusion: It is known that the majority of MSME entrepreneurs already have knowledge of the types of financial statements and know how to prepare financial report especially balance sheet, but the number of MSME entrepreneurs who have made good financial reports is still less. This is understandable because to implement the preparation of a good balance sheet is not easy, it requires a fairly good knowledge and understanding of accounting
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Dewi, R. R., Wibowo, S. M., & Nadifah, M. (2022). Pelatihan Meningkatkan Pemahaman Pelaku UMKM Menyusun Laporan Keuangan Sederhana(UMKM Kompeten di Bekasi). Jurnal Pemberdayaan Ekonomi, 1(1), 15–23. https://doi.org/10.35912/jpe.v1i1.1008
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Jusup, A. H. (2014). Dasar-Dasar Akuntansi (7th ed.). STIE YKPN.
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Kirowati, D. (2019). Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan di Era Revolusi Industri 4.0 (Studi Kasus Pada UMKM di Kota Madiun). 4(1).
Oktaviani, A., & Herawaty, V. (2022). Pelatihan Penyusunan Laporan Keuangan Terhadap Wirausaha UMKM di Tegal Alur, Jakarta Barat. Yumary: Jurnal Pengabdian Kepada Masyarakat, 3(1), 13–21. https://doi.org/10.35912/yumary.v3i1.1271
Setyawati, Y., & Hermawan, S. (2018). Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah (Umkm) Atas Penyusunan Laporan Keuangan. Riset Akuntansi Dan Keuangan Indonesia, 3–2(2), 161–163.
Sihotang, L. O. T. (2021). Analisis Penyusunan laporan Laba Rugi Pada PT. Telekomunikasi Indonesia (Persero) Tbk dI Bursa Efek Indonesia (2016–2019). In Universitas HKBP Nommensen.
Solihat, I., Suryani, P., Idrus, O., Meilani, A., & Wardini, A. K. (2022). Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi bagi Pelaku UMKM di Provinsi Banten. Jurnal Nusantara Mengabdi, 1(2), 77-83.
- Dewi, R. R., Wibowo, S. M., & Nadifah, M. (2022). Pelatihan Meningkatkan Pemahaman Pelaku UMKM Menyusun Laporan Keuangan Sederhana(UMKM Kompeten di Bekasi). Jurnal Pemberdayaan Ekonomi, 1(1), 15–23. https://doi.org/10.35912/jpe.v1i1.1008
- Ekasari, A., Siagian, V., Matusin, A. R., & Nilawati, Y. J. (2021). Strategi Pemasaran dan Pengelolaan Keuangan bagi Usaha Mikro, Kecil dan Menengah di Masa Pandemi Covid-19. Jurnal Nusantara Mengabdi, 1(1), 1-10.
- Jusup, A. H. (2014). Dasar-Dasar Akuntansi (7th ed.). STIE YKPN.
- Kementrian Koperasi dan UKM. (2019). Data UMKM.
- Kirowati, D. (2019). Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan di Era Revolusi Industri 4.0 (Studi Kasus Pada UMKM di Kota Madiun). 4(1).
- Oktaviani, A., & Herawaty, V. (2022). Pelatihan Penyusunan Laporan Keuangan Terhadap Wirausaha UMKM di Tegal Alur, Jakarta Barat. Yumary: Jurnal Pengabdian Kepada Masyarakat, 3(1), 13–21. https://doi.org/10.35912/yumary.v3i1.1271
- Setyawati, Y., & Hermawan, S. (2018). Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah (Umkm) Atas Penyusunan Laporan Keuangan. Riset Akuntansi Dan Keuangan Indonesia, 3–2(2), 161–163.
- Sihotang, L. O. T. (2021). Analisis Penyusunan laporan Laba Rugi Pada PT. Telekomunikasi Indonesia (Persero) Tbk dI Bursa Efek Indonesia (2016–2019). In Universitas HKBP Nommensen.
- Solihat, I., Suryani, P., Idrus, O., Meilani, A., & Wardini, A. K. (2022). Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi bagi Pelaku UMKM di Provinsi Banten. Jurnal Nusantara Mengabdi, 1(2), 77-83.