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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Nusantara Mengabdi
Ayu Oktaviani
Universitas Trisakti, Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Pelatihan Penyusunan Laporan Keuangan Terhadap Wirausaha UMKM di Tegal Alur, Jakarta Barat Ayu Oktaviani; Vinola Herawaty
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i1.1271

Abstract

Purpose: To improve financial management in entrepreneurship for MSME entrepreneurs, especially in the preparation of financial reports (covering the meaning, objectives, benefits, types, and components in financial reports) and to increase and understanding of knowledge in preparing financial reports. Method: The method used are counselling and training about preparing the financial reports for MSME entrepreneurs located in the Tegal Alur Village area. This activity was carried out in collaboration with the Faculty of Economics and Business, Trisakti University with MSMEs in the Tegal Alur Village Area, Kalideres District, West Jakarta. Result: This training has been carried out well and successfully on April 14, 2022 via online. The results achieved by the participants are: (1) Participants have understood the importance of business financial reports and their benefits, (2) Participants have understood with the components in each financial report, and (3) Participants have known examples of good financial reports. Conclusion: Although most of the participants have made financial reports, so far they are not sure whether their reports are in accordance with applicable accounting rules and reporting standards. The resulting financial reports are still limited to reports showing the profit or loss of business activities. Participants still need guidance and assistance in preparing financial reports, especially statements of financial position and notes to financial statements in accordance with SAK EMKM.
Pelatihan Pengelolaan Keuangan UMKM Bagi Pengusaha DUIT Vinola Herawaty; Ayu Oktaviani; Jul Seventa Tarigan; Ati Kushariani
Jurnal Nusantara Mengabdi Vol. 2 No. 1 (2022): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.152 KB) | DOI: 10.35912/jnm.v2i1.1277

Abstract

Purpose: To provide understanding and ability in managing finances to MSME entrepreneurs. Methodology/approach: The method of activity used are (1) counselling and training methods on financial management, where counselling with prepared materials as well as training and direct question and answer sessions during training will be able to make the community able to understand the concept of financial management, (2) assist partners in the process of financial management through good and neat financial records, so that partners can stop excessive spending. The participants for this training are MSME entrepreneurs who are members of Dewan UMKM Indonesia Terpadu (DUIT) Kedoya, West Jakarta. Most of its members are business owners with micro and small-scale businesses. Results/findings: (1) Participants have understood the importance of financial management and are able to manage business finances through good financial records, (2) Participants understand and are able to record financial transactions neatly and according to accounting standards, and (3) Participants have understood and are able to make financial reports as the basis of information for financial management. Conclusion: So far, the income statement is still limited to a report that compares the difference between income and expenses, without separating the nature of the expenditure whether it is an expense or an asset and other accounting provisions that need to be considered by MSME entrepreneurs. Participants need an understanding of the preparation of financial reports in accordance with SAK EMKM, namely income statement, statements of financial position, and notes to financial statements.
Co-Authors Ati Kushariani Jul Seventa Tarigan Vinola Herawaty