JMM (Jurnal Masyarakat Mandiri)
Vol 5, No 3 (2021): Juni

PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN-ENTITAS MIKRO KECIL MENENGAH BAGI PELAKU UMKM

Kentris Indarti, Maria Goreti (Unknown)
Widiatmoko, Jacobus (Unknown)
Setiawan, Mulyo Budi (Unknown)
Badjuri, Achmad (Unknown)



Article Info

Publish Date
13 Jun 2021

Abstract

Abstrak:       Kegiatan  pengabdian masyarakat ini bertujuan memberi pemahaman tentang arti penting laporan keuangan bagi pelaku UMKM pengrajin bambu di Jawa Tengah serta  memberi pelatihan dan pendampingan  agar mereka mampu menyusun laporan keuangan berdasarkan standar akuntansi yang berlaku, yaitu SAK EMKM dan mengimplementasikan dalam usaha mereka. Berdasarkan komunikasi awal dengan mitra, diperoleh informasi masalah yang dihadapi yaitu belum memahami arti penting dan manfaat laporan keuangan, belum menyusun laporan keuangan dengan benar, dan belum mampu menghitung laba rugi dan tidak mengetahui apakah proses produksi sudah dilakukan dengan efisien, sehingga tidak mengetahui perkembangan usaha mereka. Solusi yang ditawarkan adalah memberi pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasar SAK EMKM. Metode pelaksanaan yang digunakan: ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus, dan melakukan pendampingan di lapangan. Hasil monitoring dan evaluasi  menunjukkan bahwa para peserta mampu menyerap lebih dari 70% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini penting dan bermanfaat. Abstract:  This community service activity aims to provide an understanding of the importance of financial reports for bamboo craftsmen MSMEs in Central Java and provide training and assistance so that they are able to prepare financial reports based on applicable accounting standards, namely SAK EMKM and implement them in their business. Based on initial communication with partners, information on the problems faced were obtained, namely not understanding the importance and benefits of financial statements, not preparing financial reports correctly, and not being able to calculate profit and loss and not knowing whether the production process was carried out efficiently, so that they did not know business developments they. The solution offered was to provide training and assistance in preparing financial reports based on SAK EMKM. The implementation method used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 70% of the training material provided. The participants were also satisfied and saw that the SAK EMKM training was important and useful.

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Journal Info

Abbrev

jmm

Publisher

Subject

Other

Description

JMM (Jurnal Masyarakat Mandiri) is a journal published by the Mathematics Education Departement of Education Faculty of Muhammadiyah University of Mataram. JMM (Jurnal Masyarakat Mandiri) aims to disseminate the results of conceptual thinking and ideas, especially the results of educational research ...