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All Journal Indonesian Journal for Social Responsibility CONSEN: Indonesian Journal of Community Services and Engagement
Hasbie, Raka Muhammad
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Physics Social Sciences Other

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Pelatihan Pengelolaan dan Penyusunan Laporan Keuangan Berbasis Digital Berdasarkan Standar Akuntansi Keuangan untuk Pelaku UMKM Lucyanda, Jurica; Hatta, Holila; Julian, Muhammad Arvi Gelar; Fathulloh, Iqbal; Hasbie, Raka Muhammad; Asa, Sarah Novita
Indonesian Journal for Social Responsibility Vol. 7 No. 01 (2025): June 2025
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v7i01.366

Abstract

Community service (PkM) aims to increase the knowledge and understanding of micro, small, and medium enterprises (MSMEs) and the importance of accounting and financial statements in a business. Currently, the Government of Indonesia is focusing on developing MSMEs as a main foundation of the economic sector to encourage the ability to be independent in developing their businesses. However, the problem faced by MSMEs is that many have not prepared financial statements, especially based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This is due to the lack of knowledge and understanding of financial management and financial statements.  Based on these problems, it is necessary to give training in digital-based financial reports for MSMEs based on SAK EMKM. The community service method is training in accounting and financial reporting using SAK EMKM.  In addition, digital-based financial reports use the CrediBook application, making it easier for MSMEs to record business transactions. The partner of this PkM is a group of women (PKK) RW 02, Pancoran, South Jakarta, who produce cheese sticks under the brand "My Cheese". The results of this community service show that the participants gained increased knowledge and understanding of financial management and financial statements based on SAK EMKM. The increase can be seen from the pre-test and post-test results conducted on the training participants. The training resulted in a 75% increase in understanding of management and financial statements (from 25% to 100%) and an 87.5% increase in knowledge about SAK EMKM (from 12.5% to 100%).
Financial Reporting Training Based on Financial Accounting Standards for Foundation at Yayasan Darul Hikam Insani Bekasi: Pelatihan Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Yayasan di Yayasan Darul Hikam Insani Bekasi Lucyanda, Jurica; Pratiwi, Monica Weni; Santoso, Berkah Iman; Hasbie, Raka Muhammad; Asa, Sarah Novita; Mubarok, Khairun Najwa
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2294

Abstract

Community Service (PkM) aims to increase the knowledge and understanding of the management of the Darul Hikam Insani Foundation (YDHI) Pondok Gede Bekasi in compiling the Foundation's financial statements in accordance with the Financial Accounting Standards (SAK) compiled by the Indonesian Institute of Accountants (IAI), namely the Interpretation of Financial Accounting Standards (ISAK) 335. This training was carried out to provide solutions for the management of the Foundation because of the problems faced by the management of the Darul Hikam Insani Mosque Foundation Pondok Gede Bekasi. The problem faced is the limited literacy related to the preparation of financial statements based on Financial Accounting Standards for Foundations which are non-profit oriented entities so that the Foundation's management has not implemented financial reporting based on ISAK 335. Financial statements are a tool of accountability of the Foundation's management to donors so that the finances obtained are reported transparently and accountably. In addition, the rapid development of technology so that it is the focus of this service activity to help and facilitate the Foundation's management to make financial statement applications based on digital-based ISAK 335. This activity provides significant benefits for YDHI management in compiling financial statements based on ISAK 335, in addition to the existence of a digital-based application can help YDHI management prepare transparent and accountable financial reports as a medium of accountability to donors.
Co-Authors Asa, Sarah Novita Fathulloh, Iqbal Holila Hatta Julian, Muhammad Arvi Gelar Jurica Lucyanda Monica Weni Pratiwi Mubarok, Khairun Najwa Santoso, Berkah Iman