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IMPLEMENTASI AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN (SAK-EMKM) PADA USAHA BUDIDAYA IKAN LELE Siti Fitriah Nur Saadah; Nilasari, Yekti; Permana, Indra Surya
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 5 No 1 (2024): Maret
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/ja.v5i1.534

Abstract

Micro, small, and medium enterprises (MSMEs) play an important role in meeting the needs of society, creating jobs, and increasing foreign exchange earnings. However, the lack of understanding of how to prepare financial statements in accordance with accounting standards makes MSMEs less aware of the benefits of financial statements. This study aims to implement and determine the results of the implementation of accounting and its compliance with the SAK EMKM in catfish farming businesses. A descriptive method with a qualitative approach was used in this study. Data was collected through interviews and observations, using primary and secondary data. The results of the study showed that catfish farming businesses have simple records only regarding income and expenses. After the implementation of the study, financial statements based on SAK EMKM, including transaction lists, general journals, ledgers, trial balances, balance sheets, and income statements, were proven to be implemented well.
PELATIHAN LITERASI KEUANGAN UNTUK PENGUSAHA KECIL DAN MENENGAH Nilasari, Yekti; Nuraliati, Ayke; Aini, Nurul; Redjeki, Finny; Pertiwi, Triani Patra; Hasan, Syahril
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.27999

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan di kalangan pengusaha kecil dan menengah (UKM). Kegiatan dilakukan melalui pelatihan online dengan 41 peserta dari berbagai latar belakang. Literasi keuangan menjadi fokus utama karena rendahnya pemahaman dalam manajemen keuangan seringkali menghambat pertumbuhan UKM. Metode yang digunakan meliputi pendahuluan, presentasi materi, diskusi, studi kasus, praktek langsung, dan evaluasi. Hasilnya menunjukkan peningkatan pemahaman dan keterampilan peserta dalam mengelola keuangan usaha mereka. Pelatihan ini memberikan kontribusi penting dalam meningkatkan daya saing dan pertumbuhan ekonomi di tingkat lokal.