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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat
Perdana Wahyu Santosa
Fakultas Ekonomi dan Bisnis, Universitas YARSI
Humanities Education Public Health Social Sciences

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Pendampingan Pembuatan Laporan Keuangan UMKM Untuk Peningkatan Akses Modal Usaha Harry Budiantoro; Perdana Wahyu Santosa; Hesti Juni Tambuati Subing; Nazma Riska Zhafiraah; Hestin Agus Tantri Ningsih
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1297

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs mean businesses or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and assistance to MSME actors in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making Financial Reports and how to make Financial Reports and producing four financial reports, they were successfully arranged neatly according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of financial management.
Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Perdana Wahyu Santosa; Hesty Juni Tambuati Subing; Harry Budiantoro; Khairul Shaleh; Cahyani Rahma Noviyanti
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Abstract

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.
Co-Authors Budiantoro, Harry Cahyani Rahma Noviyanti Hesti Juni Tambuati Subing Hestin Agus Tantri Ningsih Hesty Juni Tambuati Subing Khairul Shaleh Nazma Riska Zhafiraah