Pelatihan Penyusunan Laporan Keuangan Terhadap Wirausaha UMKM di Tegal Alur, Jakarta Barat

https://doi.org/10.35912/yumary.v3i1.1271
Published: Sep 9, 2022

Abstract:

Purpose: To improve financial management in entrepreneurship for MSME entrepreneurs, especially in the preparation of financial reports (covering the meaning, objectives, benefits, types, and components in financial reports) and to increase and understanding of knowledge in preparing financial reports.

Method: The method used are counselling and training about preparing the financial reports for MSME entrepreneurs located in the Tegal Alur Village area. This activity was carried out in collaboration with the Faculty of Economics and Business, Trisakti University with MSMEs in the Tegal Alur Village Area, Kalideres District, West Jakarta.

Result: This training has been carried out well and successfully on April 14, 2022 via online. The results achieved by the participants are: (1) Participants have understood the importance of business financial reports and their benefits, (2) Participants have understood with the components in each financial report, and (3) Participants have known examples of good financial reports.

Conclusion: Although most of the participants have made financial reports, so far they are not sure whether their reports are in accordance with applicable accounting rules and reporting standards. The resulting financial reports are still limited to reports showing the profit or loss of business activities. Participants still need guidance and assistance in preparing financial reports, especially statements of financial position and notes to financial statements in accordance with SAK EMKM.

Keywords:
1. businessman
2. Community Service
3. Financial report
4. MSMEs
Authors:
1 . Ayu Oktaviani
2 . Vinola Herawaty
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How to Cite
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
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Issue & Section
Vol. 3 No. 1 (2022): September
Articles
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References

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  1. Ardila, I., & Christiana, I. (2020). Pengelolaan Keuangan Usaha Mikro Sektor Kuliner Di Kecamatan Medan Denai. Liabilities (Jurnal Pendidikan Akuntansi), 3(3), 158–167. https://doi.org/10.30596/liabilities.v3i3.5674
  2. Fuadah, L. L., Dewi, K., Saftiana, Y., & Kalsum, U. (2022). Pendampingan Pembukuan Usaha Mikro, Kecil, dan Menengah di Desa Kerinjing. Yumary?: Jurnal Pengabdian Kepada Masyarakat, 2(4), 203–210. https://doi.org/10.35912/yumary.v2i4.1106
  3. Hariyani, R., & Prasetio, T. (2021). Pemanfaatan perangkat lunak akuntansi dalam penyusunan laporan keuangan bagi siswa SMK Muhammadiyah 9 Jakarta. Yumary?: Jurnal Pengabdian Kepada Masyarakat, 1(3), 107–115. https://doi.org/10.35912/yumary.v2i1.64
  4. Herawaty, V., Andrian, P. D., & Oktaviani, A. A. (2021). Peningkatan Kompetensi Dasar Akuntansi Kelompok UMKM (Kompeten) di Bekasi. Yumary?: Jurnal Pengabdian Kepada Masyarakat, 2(2), 109–118. https://doi.org/10.35912/yumary.v2i2.937
  5. Ikatan Akuntan Indonesia. (2018a). SAK IAI Online. http://iaiglobal.or.id
  6. Ikatan Akuntan Indonesia. (2018b). Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Standar Akuntansi Keuangan.
  7. 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). Jurnal AKSI (Akuntansi Dan Sistem Informasi), 4(1), 48–58.
  8. Maulana, A., Novalia, N., Rosa, A., & Yunita, D. (2021). Peningkatan Kapasitas Wirausaha Desa Melalui Pelatihan Pembuatan Rencana Bisnis (Village Entrepreneurial Capacity Building Through Business Planning Training). Yumary: Jurnal Pengabdian Kepada Masyarakat, 2(3), 133–142.
  9. Santiago, M. D., & Estiningrum, S. D. (2021). Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM. Ekuitas: Jurnal Pendidikan Ekonomi, 9(1), 199. https://doi.org/10.23887/ekuitas.v9i1.34373
  10. Soenarso, S. A. (2021). Begini Upaya UMKM Bertahan di Tengah Pandemi Covid-19. Kontan.Co.Id. https://nasional.kontan.co.id/news/begini-upaya-umkm-bertahan-di-tengah-pandemi-covid-19
  11. Sujarweni, W. (2019). Akuntansi UMKM (Usaha Mikro Kecil Menengah). PT Pustaka Baru Press.