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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Keuangan dan Bisnis
Yuli Rawun
Sekolah Tinggi Ilmu Ekonomi Eben Haezar Manado
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PEMBERDAYAAN USAHA MIKRO DI MASA PANDEMI COVID-19 MELALUI PENGOLAHAN BUAH KELAPA OLEH PELAKU USAHA PEREMPUAN DI DESA KEMBES 1, KECAMATAN TOMBULU, KABUPATEN MINAHASA Paskanova Christi Gainau; Yuli Rawun; Peggy Rumenser
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 27, No 3 (2021): JULI-SEPTEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v27i3.24087

Abstract

Covid-19 has reduced the competitiveness of micro businesses. Women as micro-entrepreneurs are also affected by this. In order to support the sustainability of micro businesses in the midst of this crisis, the community service team conducted community service in Kembes 1 Village, Minahasa Regency. The target subjects of this service are women entrepreneurs who are engaged in selling food, cakes and beverages. In this service, business actors are encouraged to innovate the products they sell, one of which is by utilizing the main commodity which is abundant in Kembes Village, namely coconut fruit. Business women are taught to process coconut fruit into durable coconut milk which is sold to residents' homes, food stalls and supermarkets. The coconut processing process is carried out hygienically using a special tool that the team has provided. Business women are trained to identify opportunities in the midst of a crisis and to improvise by utilizing resources (coconuts) as a product that the community tends to need. Based on this community service activity, as a follow-up, business actors need to establish good relationships with customers as a form of building trust and networking. This is important because trust and networking can enable businesses to survive a crisis. In addition, policy makers such as the village government should support the effort to use brand for this product for easily sell in supermarket. Furthermore, assistance and support during times of crisis are very important to support their going concern.
Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan pada UMKM (Suatu Studi UMKM Pesisir Di Kecamatan Malalayang Manado) Yuli Rawun; Oswald Natan Tumilaar
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 1 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.049 KB) | DOI: 10.35143/jakb.v12i1.2472

Abstract

UMKM merupakan suatu kegiatan ekonomi yang kecil, namun dapat memberikan dampak yang besar dalam perekonomian. Untuk itu perlu adanya laporan keuangan yang baik, sesuai Standar IAI yang telah menerbitkan Standar Akuntansi Keuangan untuk Entitas Mikro Kecil Menengah pada tanggal 24 Oktober 2016 dan berlaku efektif 1 Januari 2018. Diterbitkannya SAK EMKM bertujuan untuk implementasikan pada entitas tanpa akuntabilitas publik. Dari hasil penelitian yang dilakukan oleh tim, tidak ada satu pun UMKM yang Menyusun Laporan Keuangan. Dikarenakan tidak mengertinya cara penyusunan laporan keuangan dan tidak adanya keinginan dari pelaku UMKM untuk menyusun laporan keuangan sesuai dengan SAK EMKM yang ada.
Co-Authors Gainau, Paskanova Christi Oswald Natan Tumilaar Peggy Rumenser