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p-Index From 2020 - 2025
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All Journal Journal of Community Practice and Social Welfare (JaCiPS)
Susilo, Yenita
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Humanities Social Sciences Other

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Analysis and Preparation of Financial Statements at The Lust Coffee & Co Based on Financial Accounting Standards Sondakh, Aisvaryachandra Philea; Sutrisna, Alysha Iswanti; Sentosa, Sammy Gerald; Susilo, Yenita; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam; Pratama, Bagas Brian
Journal of Community Practice and Social Welfare Vol. 5 No. 1 (2025): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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Abstract

Cafes are currently becoming a trend in Indonesian society, especially among young people. Cafes are not only places to enjoy coffee but also to gather, hold meetings, do assignments, and even work. As we know, many people are now participating in the cafe industry. Opening a cafe has become an alternative many people take to start their businesses, leading to a proliferation of new cafes. However, in reality, Micro, Small, and Medium Enterprises (MSMEs) like cafes still face many challenges, particularly in financial record-keeping. Therefore, our group conducted an analysis of one cafe, The Lust Coffee & Co, to identify what we could do to address the issues there. This analysis and preparation of financial statements were carried out to fulfill an assignment for the Entrepreneurship Accounting course. Information was collected through direct interviews. From the interviews, it was found that The Lust Coffee & Co utilizes social media for promotion and leverages technological advancements to distribute its products. However, there were also several human errors in the financial reports. To address these issues, our group assisted by creating a financial statement template, hoping to help the business continuity process. We also demonstrated how this template could be applied in the financial statements for one year, from April 2023 to March 2024. The results of the research and the series of activities conducted by the group showed that The Lust Coffee & Co was quite helped in the financial recording process.
Co-Authors Anugrah, Audito Aji Oktariani, Fitri Pratama, Bagas Brian Rino Tam Cahyadi, Rino Tam Sentosa, Sammy Gerald Sondakh, Aisvaryachandra Philea Sutrisna, Alysha Iswanti