Optimalisasi Usaha melalui Pendampingan Penyusunan Laporan Keuangan bagi Pengusaha Minuman Sari Nanas

Published: Feb 13, 2023

Abstract:

Purpose: Community service activities in the form of assistance in preparing financial reports are held to help optimize business reporting for pineapple juice drink entrepreneurs in Blitar Regency. The main problem faced by entrepreneurs is the absence of a structured record of financial activities. This is triggered by the limited ability of entrepreneurs in identifying the components of product costs.

Method: The mentoring program was carried out using the FGD mechanism which was divided into 5 groups with 5 members in each group. The FGD stages include problem identification, assistance in identifying product cost components, preparing financial reports, and evaluating.

Results: The mentoring program which lasted for 6 months went well. Entrepreneurs realize that there are several cost components that have not been calculated as part of determining the selling price, such as depreciation expense for equipment and labor. As an implication, the estimated profit that has been calculated so far is still not fully accurate. After carrying out assistance in the preparation of simple financial reports, the entrepreneurs were finally able to present more accurate profit/loss reports so that during their evaluation they began to make adjustments to product sales management.

Limitations: The community service program was carried out in the Kalikebo village area of Blitar regency to pineapple juice drink entrepreneurs. Mentoring activities are carried out on two main issues, namely cost identification, and preparation of simple financial statements

Contributions: A series of mentoring activities carried out are expected to help pineapple juice drink entrepreneurs to determine more accurate selling prices, and help present simple financial reports as material for business evaluation

Keywords:
1. Financial statements
2. costs
3. profit and loss
4. recording
5. product sales
Authors:
1 . Virginia Nur Rahmanti
2 . Husnul Hatimah
3 . Nawira Amalia Assagaf
4 . Rizka Beauty Tamara
How to Cite
Nur Rahmanti, V., Hatimah, H. ., Amalia Assagaf, N. ., & Beauty Tamara, R. (2023). Optimalisasi Usaha melalui Pendampingan Penyusunan Laporan Keuangan bagi Pengusaha Minuman Sari Nanas . Jurnal Pemberdayaan Umat, 2(1), 23–31. https://doi.org/10.35912/jpu.v2i1.1474

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References

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    Husadha, C., Istianingsih, I., Hidayat, W. W., Prasetyo, E. T., Suryati, A., & Suraji, R. (2022). Persiapan Pembuatan Modul Penunjang Jabatan Fungsional Dosen. Jurnal Pemberdayaan Umat, 1(1), 1-7. doi:10.35912/jpu.v1i1.767

    Kristiyana, S., Siswanto, D., & Pambudi, P. E. (2022). Sistem Komunikasi Radio Terpadu Masyarakat Mitra Polhut dan Masyarakat Peduli Api di Kawasan Gunung Merapi. Jurnal Pemberdayaan Umat, 1(1), 39-50. doi:10.35912/jpu.v1i1.766

    Maghfirah, M., & BZ, F. S. (2016). Analisis perhitungan harga pokok produksi dengan penerapan metode full costing pada UMKM Kota Banda Aceh. Jurnal ilmiah mahasiswa ekonomi akuntansi, 1(2), 59-70.

    Rahmat, A., & Mirnawati, M. (2020). Model participation action research dalam pemberdayaan masyarakat. Aksara: Jurnal Ilmu Pendidikan Nonformal, 6(1), 62-71.

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  1. Anggraini, L., Nurhalim, A., & Irfany, M. I. (2022). Analisis Faktor-Faktor yang Memengaruhi Frekuensi Permintaan Konsumen terhadap Muslim Friendly Hotel di Kabupaten Belitung. Bukhori: Kajian Ekonomi dan Keuangan Islam, 1(2), 79-93.
  2. Arianta, K. D., Atmadja, A. T., SE, A., Sulindawati, N. L. G. E., & SE Ak, M. (2017). Analisis perhitungan biaya produksi pada Usaha Mikro, Kecil dan Menengah (UMKM) jajanan cita rasa khas Bali (Studi kasus pada UD. Sari Artha Kue di Desa Banjar, Kecamatan Banjar). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
  3. Fatmariani, F., & Alfasyah, R. (2022). Pelatihan dan Pendapingan jurusan Otomatisasi Tata Kelola Perkantoran (OTKP) SMK Bina Cipta Palembang. Jurnal Pemberdayaan Umat, 1(2), 121-131. doi:10.35912/jpu.v1i2.1231
  4. Husadha, C., Istianingsih, I., Hidayat, W. W., Prasetyo, E. T., Suryati, A., & Suraji, R. (2022). Persiapan Pembuatan Modul Penunjang Jabatan Fungsional Dosen. Jurnal Pemberdayaan Umat, 1(1), 1-7. doi:10.35912/jpu.v1i1.767
  5. Kristiyana, S., Siswanto, D., & Pambudi, P. E. (2022). Sistem Komunikasi Radio Terpadu Masyarakat Mitra Polhut dan Masyarakat Peduli Api di Kawasan Gunung Merapi. Jurnal Pemberdayaan Umat, 1(1), 39-50. doi:10.35912/jpu.v1i1.766
  6. Maghfirah, M., & BZ, F. S. (2016). Analisis perhitungan harga pokok produksi dengan penerapan metode full costing pada UMKM Kota Banda Aceh. Jurnal ilmiah mahasiswa ekonomi akuntansi, 1(2), 59-70.
  7. Rahmat, A., & Mirnawati, M. (2020). Model participation action research dalam pemberdayaan masyarakat. Aksara: Jurnal Ilmu Pendidikan Nonformal, 6(1), 62-71.
  8. Soleh, A. (2017). Strategi pengembangan potensi desa. Jurnal Sungkai, 5(1), 32-52.