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Pelatihan Penyusunan Laporan Arus Kas pada Nagata Motor Fahada, Nazli; Benget P, Jhon Lismart; Hutahean, Thomas Firdaus
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 2 (2023): August - January
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v2i2.483

Abstract

Cash flow statements are crucial instruments for MSMEs to monitor liquidity and support strategic decision-making; however, Nagata Motor still faces obstacles due to manual, disorganized financial recording that is often intermingled with personal funds. This Community Service (PKM) aims to improve the competence of Nagata Motor's owner in preparing accountable cash flow statements in accordance with Financial Accounting Standards (SAK). The implementation methods included conceptual socialization, practical training using digital-based templates, and intensive mentoring for one month. The results of the activity showed a significant increase in the partner's understanding of classifying cash flows into operating, investing, and financing activities. Post-training evaluation proved that the partner is capable of independently preparing accurate cash flow statements, which resulted in financial transparency and strengthened internal business controls. In conclusion, this training has successfully transformed Nagata Motor's financial management into a more professional system, prepared for future business expansion challenges.
Pelatihan Pengelolaan Keuangan pada Pokdakan Farm Estate Martubung Sitanggang, Tina Novianti; Rajagukguk, Ronald Hasudungan; Benget P, Jhon Lismart; Riadi, Riadi; Sinaga, Annisa Nauli
Jurnal Pengabdian Masyarakat Inovasi Vol. 3 No. 2 (2024): August - January
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v3i2.792

Abstract

Financial management is a crucial yet often overlooked aspect in the operations of micro-scale fish farmer groups. Pokdakan Farm Estate Martubung, located in the Martubung residential area, faces constraints in financial administration due to a limited understanding of basic accounting, resulting in the absence of clear financial reports to evaluate business profitability. This community service activity aims to improve the knowledge and skills of group members in managing business finances, ranging from recording daily transactions to preparing simple financial statements. The method used is participatory community empowerment through stages of socialization, intensive training (workshops), and field mentoring. The results of the activity indicate a significant increase in participants' motivation and managerial awareness. Although the majority of participants do not have an accounting education background, they were able to understand and practice journalizing and preparing income statements after being provided with real-case-based simulations. The group now possesses formal recording documents as tools for business transparency and evaluation. This program concludes that managerial intervention is highly effective in shifting the mindset of traditional farmers into more professional business managers. It is recommended that there be continuous assistance from the local government and related institutions to ensure the sustainability of the established administrative system so that Pokdakan Farm Estate Martubung can develop into an independent and competitive business unit.