<![CDATA[ABSTRAKPencatatan transaksi sesuai standar akuntansi bertujuan untuk memungkinkan adanya penilaian dan pengambilan keputusan yang jelas dan tegas bagi pihak yang menggunakan informasi tersebut. Keputusan yang bersifat keuangan merupakan implementasi nyata terhadap keberlanjutan sebuah unit bisnis yang dijalankan. Pencatatan transaksi dengan standar akuntansi akan menghasilkan laporan keuangan yang nantinya dapat membantu pengambilan keputusan. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman pencatatan transaksi keuangan dan penilaian kinerja keuangan unit bisnis pada peternak ayam ras petelur di Desa Yangapi. Metode kegiatan yang dilakukan adalah : Kegiatan I. Melakukan diskusi dengan peternak di Desa Yangapi untuk mengidentifikasi kebutuhan peternak terhadap laporan keuangan. Kegiatan II. Pelatihan pencatatan akuntansi dan pemahaman analisa rasio keuangan. Kegiatan III. Evaluasi terhadap laporan keuangan peternak. Peserta pelatihan berjumlah 6 orang. Hasil dari kegiatan memberikan pengaruh positif yang dipersentasikan dari 53,33% menjadi 67,67% dalam memehami pecatatan secara akuntansi dan analisa keuangan sederhana. Kesimpulan ada pengaruh pelatihan pencatatan keuangan dan analisa keuangan sederhana terhadap pengambilan keputusan peternak ayam ras petelur di Desa Yangapi. Kata kunci: akuntansi; analisa rasio keuangan; pengambilan keputusan. ABSTRACTRecording transaction in accordance with accounting standard aims to allow for the assessment and decision making clear and firm for those who use that information. Decisions that are financial in nature are real implementations of the sustainability of a business unit being run. Recording transactions based on the accounting standards will produce financial reports that could help make decisions later on. This community service aims to provide understanding of recording financial transactions and assessing the financial performance of business units for laying breed chicken breeders in Yangapi Village. The method of activities conducted is as follows: Activity I. Conducting the discussions with breeders at Yangapi Village to identify the need of breeders for financial reporting. Activity II. To formulate the breeders’ need regarding to financial report. Activity III. Provide training in accounting record and understanding of financial ratio analysis. Activity IV. To do an evaluation to the breeders’ financial reports. There were 6 participants included. The results of these activities have a positive effect with the percentage of 53.33% to 67.67% in understanding accounting records and simple financial analysis. The conclusion is that there is an effect of financial recording training and simple financial analysis on the decision making of laying breed chicken breeders in Yangapi Village. Keywords: accounting; financial ratio analysis; decision making]]>
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