Improve the Capability of Presenting MSMEs Cash Flow Reports in Pati Regency for Better Cash Management - Jati, Kuat Waluyo; Nihayah, Annis Nurfitriana; Asrori, Asrori; Ayuntavia, Ayuntavia; Murtiningsih, Rima (Universitas Negeri Semarang, 2023)
Jumlah pelaku UMKM Provinsi Jawa Tengah mengalami peningkatan selama pandemi Covid-19. Namun, perkembangan secara kualitas belum sesuai dengan harapan Dinas Koperasi dan Usaha, Kecil, Menengah Provinsi Jawa Tengah. Pelaku UMKM kesulitan mengambil keputusan bisnis di masa pandemi Covid-19 karena kurangnya wawasan dalam menghadapi perubahan yang tiba-tiba. UMKM belum mampu melakukan tata kelola dan penyusunan laporan arus kas sesuai dengan standar akuntansi keuangan. Pengabdian bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam pengelolaan bisnis dan kas di masa pandemi Covid-19. Pelaksanaan pengabdian dilakukan dengan metode ceramah, tanya jawab, diskusi, simulasi, dan pendampingan. Langkah strategis yang dilakukan adalah dengan memberi pengetahuan dan pemahaman tentang studi kelayakan usaha, tata kelola dan penyusunan laporan arus kas, diskusi, pendampingan kepada UMKM, serta evaluasi hasil pengabdian yang telah dilakukan. Antusiasme, hasil post-test, pengetahuan, dan keterampilan peserta kegiatan meningkat terkait studi kelayakan usaha, tata kelola kas, dan penyusunan laporan arus kas. Peserta mampu menyusun sebuah bussiness plan dan laporan arus kas untuk usaha yang berjalan maupun yang tengah direncanakan untuk menyesuaikan dengan kondisi pandemi Covid-19. The number of MSMEs in Central Java Province has increased during the Covid-19 pandemic. However, developments in quality still need to meet the expectations of the Office of Cooperatives and Small and Medium Enterprises of Central Java Province. MSMEs need help making business decisions during the COVID-19 pandemic due to a need for insight into dealing with sudden changes. MSMEs have not been able to manage and prepare cash flow reports following financial accounting standards. The community service aims to increase the knowledge and skills of MSMEs in managing business and cash during the COVID-19 pandemic. The community service is conducted using lecture methods, questions and answers, discussions, simulations, and mentoring. The strategic step taken is to provide knowledge and understanding of business feasibility studies, governance and preparation of cash flow reports, discussions, assistance to MSMEs, and evaluation of the results of the community service that has been carried out. Enthusiasm, post-test results, knowledge and skills of activity participants increased related to business feasibility studies, cash management and preparation of cash flow reports. Participants can prepare a business plan and cash flow statement for ongoing or planned businesses to adjust to the conditions of the COVID-19 pandemic.