Abstract
This Community Service Activity is expected to provide the following outcomes for partners understanding partners in financial management, implementation of financial reports in accordance with SAK EMKM. The implementation of this Community Service (PKM) activity is carried out using the lecture, tutorial and discussion methods. Based on the results of the implementation of activities that have been carried out, there are several things that can be concluded from this Community Service activity, namely a. The training that was carried out was able to increase the desire to learn more deeply about financial recording activities in particular and increase the ability to do business in general. b. Training participants are able to explain and understand basic accounting concepts, accounting cycles and accounting information systems, c. The training participants still have a lot to learn and practice in preparing financial reports based on SAK EMKM.
Highlights
UMKM and cooperatives as business actors like it or not must be ready and anticipate this development
The first material given is the factors that cause the growth and progress of MSMEs to be obstructed, one of which is the problem of human resources and financial management knowledge and the solution by providing an introduction or introduction to accounting
After obtaining an agreement on the concept of MSMEs, it is continued with the financial reporting function for the entity
Summary
UMKM and cooperatives as business actors like it or not must be ready and anticipate this development. Data from the Central Statistics Agency (BPS) in 2017, the total number of UMKM in Indonesia is almost 60 million UMKM. Of this number, 98.74% were micro businesses, around 1.15% were small business actors and 0.10% were medium enterprises. Micro businesses have a turnover of up to Rp. 300 million per year with assets of up to Rp. 50 million. From this data, micro businesses have the largest number. There are still a lot of human resources from these micro business actors that must be improved. Many of these business actors have not paid attention to financial bookkeeping issues
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