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All Journal Jurnal Pengabdian Kepada Masyarakat Economics and Business Management Journal
Ni Wayan Septia Wini
Akademi Keuangan dan Perbankan Denpasar
Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Pelatihan Penyusunan Laporan Keuangan SAK EP bagi UMKM Kusuma Bali Mandiri Karangasem Adisti Maharani Krisna; Ni Putu Kusuma Widanti; Ni Wayan Septia Wini; Ida Ayu Agung Paramitaswari; Ni Kadek Pajar Kusumawati
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2026): Edisi: Februari-April
Publisher : Pustaka Bangsa Indonesia

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian daerah, termasuk di Kabupaten Karangasem, Bali. Namun, sebagian pelaku UMKM masih menghadapi kendala dalam penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK EP). UD. Kusuma Bali Mandiri Cabang Karangasem merupakan salah satu UMKM yang masih melakukan pencatatan transaksi secara manual, sehingga kualitas informasi keuangan belum optimal. Menanggapi permasalahan tersebut, tim dosen Akademi Keuangan dan Perbankan (AKABA) Denpasar melaksanakan kegiatan pengabdian kepada masyarakat melalui pelatihan penyusunan laporan keuangan berbasis SAK EP. Metode yang digunakan meliputi ceramah, tutorial praktik menggunakan spreadsheet, serta diskusi interaktif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam menyusun laporan keuangan yang sistematis dan sesuai standar. Kegiatan ini diharapkan mampu mendorong penerapan tata kelola keuangan yang lebih profesional dan berkelanjutan pada UMKM.
A Critical Review Of The Effectiveness Of Economic Policies During The Pandemic In Developing Countries Apriyasni Melati; Sri Umiatun Andayani; Adisti Maharani Krisna; Ni Wayan Septia Wini; Faty Rahmarisa
Economics And Business Management Journal ( EBMJ ) Vol. 2 No. 02 (2025): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v2i02.469

Abstract

This study examines the effectiveness of economic policies in addressing global economic challenges and their impact on various sectors, including SMEs and the informal sector. The primary focus is on analyzing how fiscal and monetary policies can mitigate economic instability and enhance public welfare. The study also explores the role of digital technology in supporting transparency and efficiency in economic policymaking. The research employs both qualitative and quantitative approaches, utilizing secondary data analysis from reliable sources. The findings indicate that strong coordination between central and local governments, along with responsive and inclusive economic policies, can enhance the effectiveness of economic strategies. This research is expected to serve as a foundation for more adaptive economic policies in the future.
Co-Authors Adisti Maharani Krisna Apriyasni Melati FATY RAHMARISA Ida Ayu Agung Paramitaswari Ni Kadek Pajar Kusumawati Ni Putu Kusuma Widanti Sri Umiatun Andayani