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Journal : JURMA : Jurnal Program Mahasiswa Kreatif

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM SESUAI SAK-EMKM DI RT 02/09 PABUARAN MEKAR Vania Farica; Hurriyaturrohman Hurriyaturrohman
PKM-P Vol 6 No 1 (2022): Juni 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pkm-p.v6i1.1153

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) diakui sebagai penggerak ekonomi terutama perekonomian di desa. Dalam menjalankan suatu usaha perlu dilakukan pembuatan laporan keuangan. Namun, saat ini banyak pelaku bisnis kecil yang masih belum bisa membuat laporan keuangan bisnisnya sebagai contoh seperti para pelaku UMKM yang ada di wilayah RT 02 RW 09 Pabuaran Mekar ini. Hal tersebut menyebabkan para pelaku usaha tidak dapat mengetahui bagaimana perkembangan usahanya. Oleh karena itu perlu dilakukannya pelatihan bagaimana menyusun laporan keuangan yang sesuai dengan SAK-EMKM. Metode penelitian yang digunakan adalah metode kualitatif dengan metode pengumpulan data melalui observasi, pengamatan dan wawancara dengan mitra. Kegiatan pengabdian ini difokuskan pada pelatihan penyusunan laporan keuangan sesuai SAK-EMKM pada UMKM terpilih di wilayah RT 02/09 Pabuaran Mekar. Kegiatan pelatihan ini menggunakan alat bantu seperti laptop dan alat tulis yang kemudian diakhiri sesi tanya jawab dan diskusi. Hasil dalam kegiatan pengabdian kepada masyarakat ini adalah pelaku bisnis kecil dapat memahami pentingnya laporan keuangan bagi usaha dan memahami mengenai penyusunan laporan keuangan.
Calculation of the Cost of Production of Candied Carica at the Exotic Umkm in Dieng, Wonosobo, Central Java Muhamad Nur Rizqi; Hurriyaturrohman Hurriyaturrohman; M. Imam Sundarta; Yudiana Yudiana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1612

Abstract

The purpose of holding this community service is to facilitate understanding and solving a little problem experienced by MSMEs in general and Exotic Dieng MSMEs in particular. The concern of this community service is the calculation of the Cost of Goods Manufactured for products that are quite popular with domestic and foreign tourists. The method used in accompanying the calculation of the cost of goods manufactured is the Full Costing method with the addition of the Joint cost allocation method, this is done because these MSMEs still combine production costs, cannot separate various types of costs, and have not understood the importance of allocation to joint costs incurred so that the cost of goods mentioned is only a range without a certainty. The results obtained about the cost of goods of candied Carica cup packaging and glass bottle packaging are Rp. 1,333.28 and Rp. 7,204.51, respectively. With the use of the full costing method in determining the cost of goods manufactured and the joint cost allocation method, it is clear the number of production costs obtained. Although the results obtained are smaller than the range stated by the owner of this MSME, we are of the view that there should still be a review of the calculations that have been obtained at least once a year, this is a form of vigilance or beware of inflation, especially in raw material.
Community Empowerment Through Thematic Real Work Lectures (KKN) in Kencana Village RW 09 Bogor City Hurriyaturrohman Hurriyaturrohman; Dea Anwariyah; Desty Anggraheni; Dewi Noor Putriandi; Muhammad Fikri Al-Farabi; Muhammad Fazri Nurjunian
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 1 (2024): JUNI
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v8i1.2344

Abstract

Integrated Thematic KKN for the community is to increase public awareness by playing an active role in developing the productivity of development resources according to their facilities. The UIKA Bogor Integrated Thematic KKN activity in 2023 is one of the activities with a community development approach, where in the implementation of this activity the planning process as well as the action of community assistance programs both in social, economic, health, education, legal, and religious aspects as well as appropriate technology in an integrated manner. The KKN held in 2023 by group 52 focused on the kencana village, which is a village that is leading to an urban village with an area of ± 227.727 Hectares, located in Kecana Village, Tanah Sareal District, Bogor City. The activities carried out by group 52 are divided into three programs. The flagship program is Seedling Planting which consists of 100 plant seeds such as (teak, avocado, durian). Supporting programs include teaching English, basic introduction to computers to al Ghani students, socialization and counseling on clean and healthy living behavior, Posbindu from toddlers to the elderly. Participation programs include recitation for the men of Kencana RW 09, teaching and learning activities at the Ar Roza Foundation, and celebrating the 78th Independence Day of the Republic of Indonesia.
Co-Authors Abriel Owen, Mochammad Afif, M.Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Al Ikhsan, Safaruddin Hidayat Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Cantika, Melodia Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fazzry, M. Firdaus, M. Azis Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Hadi, Ridwan Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Irfan, Muhamad Jamaludin , Ayi Janah, Miptahul Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Ramadhan Muhammad, Muhammad Rizky Firmansyah Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nugraha, Muhammad Rizky Nurhanifah, Risdiani Nurhayati, Immas Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahma, Alya Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Salsabila, Sharah Septianingsih, Pindi Siti Masyitoh Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan