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Pendampingan Pencatatan Laporan Keuangan Sederhana pada Usaha Ternak Ayam Potong Broiler di Kota Tiakur Thimotina Killay; Adonia A. Batkunde; Janet Wilsye Litualy; Engrith Grafelia Leunupun; Sitti Fatimah Kamaruddin; Lenci Madiuw; Dwi Kiswantini
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2024): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v1i4.763

Abstract

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.
Pelatihan Penyusunan Laporan Keuangan Sesuai SAK EMKM Bagi Pengurus Bumdes Ralmida Desa Tounwawan Pulau Moa Kabupaten Maluku Barat Daya Janet Wilsye Litualy; Sitti Fatimah Kamaruddin; Engrith Grafelia Leunupun; Thimotina Killay; Fanny Monica Anakotta; Dwi Kiswantini; Lenci Madiuw
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 3 No. 2 (2026): Mei : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v3i2.3249

Abstract

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.