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All Journal MIX : Jurnal Ilmiah Manajemen JMM (Jurnal Masyarakat Mandiri) ADIL : Jurnal Hukum Jurnal Persatuan Perawat Nasional Indonesia (JPPNI) Science Midwifery LEGAL BRIEF International Journal of Social Science, Education, Communication and Economics Jurnal Pustaka Data : Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitektur Komputer International Journal of Economics, Management and Accounting Law and Economics Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan International Journal of Indonesian Business Review
Antony, Antony
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Journal : JMM (Jurnal Masyarakat Mandiri)

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MENINGKATKAN PEMAHAMAN DAN KETERAMPILAN UMKM DESA WISATA MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA Antony, Antony; Natalia, Nila
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19399

Abstract

Abstrak: Pelatihan penyusunan laporan keuangan sederhana bagi UMKM desa wisata, merupakan jawaban atas permasalahan yang dihadapi oleh UMKM Binaan Desa Wisata Parungseah, yaitu rendahnya pemahaman terkait neraca, laporan laba rugi, arus kas, dan laporan perubahan atas modal serta keterampilan dalam menyusun laporan keuangan sederhana. Tujuan kegiatan ini memberikan edukasi untuk meningkatkan pemahaman dan keterampilan penyusunan laporan keuangan sederhana bagi UMKM desa wisata. Metode kegiatan ini adalah pelatihan yang dilaksanakan secara offline di Aula Desa Parungseah Kabupaten Sukabumi dengan peserta sebanyak 40 orang. Mitra kegiatan pelatihan ini adalah UMKM Binaan desa wisata Parungseah Kabupaten Sukabumi. Pada tahap evaluasi yaitu diberikan pertanyaan kepada peserta sebanyak 30 soal sebelum (pretest) dan sesudah (posttest), dengan tujuan untuk melihat kemampuan peserta. Di mana saat pretest pemahaman peserta sebesar 45,9% dan setelah penyampaian materi, nilai posttest sebesar 84,53% yang menandakan pemahaman peserta meningkat sebesar 38,64%. Adapun indicator keberhasilan program ini yaitu terselenggaranya kegiatan dengan baik dan antuasiasme dari para peserta, yang berdampak pada meningkatnya pemahaman peserta pelatihan.Abstract: Training on preparing simple financial statements for tourism village MSMEs, is the answer to the problems faced by MSMEs assisted by Parungseah Tourism Village, namely low understanding related to balance sheets, income statements, cash flows, and statements of changes in capital as well as skills in preparing simple financial statements. The purpose of this activity is to provide education to improve understanding and skills in preparing simple financial statements for MSMEs in tourism villages. The method of this activity is a training that is carried out offline at the Parungseah Village Hall, Sukabumi Regency with 40 participants. The partners of this training activity are MSMEs assisted by Parungseah Tourism Village, Sukabumi Regency. At the evaluation stage, 30 questions were given to participants before (pretest) and after (posttest), to see the participants' abilities. Where during the pretest participants' comprehension was 45.9% and after delivering the material, the posttest score was 84.53% which indicates that the participants' understanding increased by 38.64%. The indicators of the success of this program are the implementation of activities properly and the enthusiasm of the participants, which has an impact on increasing the understanding of training participants.
PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN Antony, Antony; Lestari, Nurni Arrina; Sudarma, Ade
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32284

Abstract

Abstrak: Sumber daya manusia (SDM) merupakan elemen vital dalam keberhasilan setiap organisasi, termasuk lembaga sosial keagamaan seperti LAZISMU (Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah). Beberapa permasalahan umum yang sering terjadi antara lain: pencatatan transaksi yang tidak sistematis, kurangnya pemahaman mengenai format dan isi laporan keuangan, serta minimnya penggunaan teknologi informasi dalam proses akuntansi. Pelatihan ini bertujuan membekali anggota LAZISMU dalam menyusun laporan keuangan seperti memahami prinsip dasar akuntansi, melakukan pencatatan transaksi serta Menyusun laporan keuangan yang transparan dan akuntabel. Mitra utama dalam kegiatan ini adalah LAZISMU kabupaten sukabumi yang memiliki anggota 15 orang. Metode pelaksanaan kegiatan yang dilakukan dengan melakukan penyampaian materi secara presentasi, diskusi interaktif, studi kasus dan praktek penyusunan laporan keuangan dengan menggunakan excel. Keberhasilan kegiatan ini ditandai dengan meningkatnya nilai rata-rata pre-test dan pos-test dengan rata-rata kenaikan di atas 40 poin. Peningkatan tertinggi terjadi pada pemahaman catatan biaya-biaya (+51 poin), diikuti oleh pemahaman dasar laporan keuangan (+40 poin), yang mencerminkan penguatan pengetahuan peserta baik secara teknis maupun konseptual.Abstract: Human resources (HR) are a vital element in the success of every organization, including socio-religious institutions such as LAZISMU (Amil Zakat Infaq and Shadaqah Muhammadiyah Institute). Some common problems that often occur include: unsystematic transaction recording, lack of understanding of the format and content of financial statements, and lack of use of information technology in the accounting process. This training aims to equip LAZISMU members in preparing financial reports such as understanding the basic principles of accounting, recording transactions and compiling transparent and accountable financial reports. The main partner in this activity is LAZISMU Sukabumi Regency which has 15 members. The method of implementing activities is carried out by delivering material through presentations, interactive discussions, case studies and the practice of preparing financial statements using excel. The success of this activity was marked by an increase in the average score of pre-test and post-test with an average increase of more than 40 points. The highest increase occurred in the comprehension of the cost record (+51 points), followed by the basic understanding of financial statements (+40 points), which reflected the strengthening of participants' knowledge both technically and conceptually.
Co-Authors Abdul Aziz, Muh Alhamidi, Alhamidi Alhidayatullah Ali Sabisi, Muhammad Azlyn, Nurul Bayu Setiawan, Muhammad candra, joni eka Caniago, Deosa Putra Celline, Celline Elan Eriswanto Khairul Amal, Muhammad Lie, Cindy Lu Sudirman Maulana, Rizwan Mhd Adi Setiawan Aritonang Natalia, Nila Nurni Arrina Lestari Osmond, Agung Pratama Pasaribu, Yusuf Yefta Rahmadani, Aini Rina Shahriyani Shahrullah Sabisi, Muhammad Ali Selviady, Selviady Sudarma, Ade Sumijatun Sumijatun, Sumijatun Trisnawati Trisnawati