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Pengaruh Kinerja Manajemen UMKM di Kota Padang terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Andre Bustari; D Desmiwerita
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.12

Abstract

Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research
Pendampingan Penyusunan Harga Pokok Produksi Hasil Pengolahan Limbah Kain dalam Meningkatkan Perekonomian Kelompok Wanita Tani Salimah di Nagari Sungai Abang Kecamatan Lubuk Alung Yulia Syafitri; Rina Asmeri; Meri Yani; Dica Lady Silvera; Meri Dwi Anggraini; Rizka Hadya; Delvianti Delvianti; Andre Bustari
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.231

Abstract

The aim of providing assistance to the community is to improve the skills of craftsmen in making products from fabric waste as well as preparing the cost of production of handicraft products. The method of community service is education with a lecture, discussion and practical work approach. The results obtained from this outreach activity are an increase in the digital knowledge and skills of KWT Salimah members regarding calculating the cost of production and the selling price of the production they produce. It is also hoped that this service will help them to care more about and protect the environment from pollution, especially from fabric waste and can also improve their skills by utilizing fabric scraps that are no longer usedabric waste and can also improve their skills by utilizing fabric scraps that are no longer used.