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All Journal Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Rukmini Rukmini
UMN Al - Washliyah
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Health Professions

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Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Kuliner di Desa Sigara-gara. Nova Azahra; Sri Murniyanti; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i1.4959

Abstract

A financial report presents information about an entity's finances, including assets, liabilities, equity, revenue, and expenses for a specific period. Through financial reports, business owners can clearly see the financial health of their business and assist in decision-making. To obtain reliable and accurate reporting results, accounting standards are required in preparing financial reports, so that these financial reports are generally accepted and comply with applicable accounting standards. The purpose of this community service is to provide an understanding of the preparation of financial reports in accordance with SAK EMKM to Culinary MSMEs in Sigara-gara Village, Patumbak District, using training, discussion, and direct observation methods. This community service is expected to improve the understanding of MSMEs in preparing financial reports in accordance with SAK EMKM and expand access to financing.
Pendampingan UMKM melalui Business Development Service untuk Meningkatkan Profitabilitas dan Keberlanjutan Usaha di Desa Dalu Sepuluh A Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i1.4961

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Dalu Sepuluh A village play a strategic role in driving village economic growth. However, various obstacles such as low managerial capacity, limited marketing, unorganized financial records, and the lack of digital technology utilization hinder their ability to increase profitability and encourage business. This community service activity aims to provide assistance to MSMEs through the Business Development Service (BDS) approach in Dalu Sepuluh A village. The methods used include identifying needs, training, business consulting, digital marketing assistance, financial management, and business performance evaluation. The results of the activity show an increase in the ability of MSMEs to prepare simple bookkeeping, utilize digital media for marketing, and understand business development strategies. In addition, there was an increase in turnover and business management efficiency for most participants. The BDS assistance program has proven effective in increasing profitability and supporting the sustainability of MSME businesses in Dalu Sepuluh A village, Tanjung Morawa district.
Co-Authors Muhammad Rizaldy Wibowo Nova Azahra Sri Murniyanti