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Journal : Abdimisi

Pelatihan Pembuatan Laporan Arus Kas Guna Meningkatkan Good Governance UMKM Putri Nurmala; Akhmad Sigit Adiwibowo
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.9093

Abstract

The Indonesian Institute of Accountants (IAI) (1994: 2) states that financial statements consist of balance sheets, income statements, changes in financial position reports (in the form of cash flow reports), notes and other reports as well as explanatory material that is an integral part of financial statements. Starting in 1994, IAI, through Statement of Financial Accounting Standards (PSAK) number 2 (para. 04), determined that the statement of changes in financial position should no longer be presented as a statement of cash flows, but must be a cash flow statement. As the reason for this change, it is stated that historical cash flow information is useful for: (1) showing the amount, timing and certainty of future cash flows, and (2) examining the accuracy of the estimation of future cash flows. IAI itself issued a special financial accounting standard for MSMEs called Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The method of implementation is carried out by first conducting surveys related to what is needed by MSME players. It turns out that what MSME players need is in line with our PKM theme, namely making cash flow reports. After that, for five weeks, twice a week, our team helps create cash flow reports for MSME players using the Microsoft Excel application. The result of this PKM is the realization of cash flow reports for MSME players in the Microsoft Excel application. In addition, MSME actors now also understand the importance of making relevant and accountable cash flow reports in order to improve their business good governance.
Peningkatan Good Governance Melalui Penerapan Kaizen Putri Nurmala; Akhmad Sigit Adiwibowo
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.4707

Abstract

Kaizen literally means "Improvement". This understanding gives broad meaning to the application of Kaizen in everyday life. The Kaizen concept is defined as continuous improvement with 5 (five) foundations, namely group activities, discipline, moral development, quality control, and suggestions for improvement that come from all relevant parties. Seeing this we consider the importance of Kaizen being applied in schools. One application of Kaizen is the preparation of financial reports, which in SDIT Al Inayah there are no financial reports. This certainly has an impact on the going concern of the school. The method of implementation was carried out with the first survey related to what was needed by the Al Inayah SDIT. It turns out that what is needed by SDIT Al Inayah is in line with our PKM theme, which is the preparation of financial reports. After that, for five weeks every week, twice, our team helped make financial reports in July-September 2019 SDIT Al Inayah by using an application system, which previously was still manual in several books. The result of this PKM is the realization of SDIT Al Inayah's financial reports in the application system for July-September 2019. In addition, SDIT Al Inayah now also understands the importance of making relevant and accountable financial statements.