Abstract

 MSMEs, or Micro, Small, and Medium-Sized Enterprises, are a critical component of Indonesia's economy. Each year, the development of MSMEs in Indonesia accelerates, as seen by their increasing contribution to GDP and workforce absorption by the MSME sector. However, some MSMEs continue to be constrained by accounting issues that have not been well organized and planned, resulting in a different final profit and loss value in accordance with the fact that there are issues with accounting financial management, which records each cash flow transaction in an organized and directed manner. MSME Anna Collection is one of the MSMEs with potential but has not yet developed. The Ana Collection MSME's bookkeeping is still unstructured and undirected, hence in the absence of a profit and loss statement for the business. It is believed that this community service activity would foster a knowledge for the critical nature of financial records in trading operations for MSMEs. Simple bookkeeping is critical in the business sector; there are numerous benefits to an MSME that maintains regular bookkeeping. Apart from serving as a benchmark for determining profits, the availability of bookkeeping enables business owners to ascertain their losses.
 
 
 
 
 
 
Highlights
IMPLEMENTASI PEMBUKUAN SEDERHANA PADA UMKM ANNA COLLECTION DI DESA PANGKALAN KECAMATAN PLERED KABUPATEN CIREBON Erwin Budianto, Nurhana Dhea Parlina
Some MSMEs continue to be constrained by accounting issues that have not been well organized and planned, resulting in a different final profit and loss value in accordance with the fact that there are issues with accounting financial management, which records each cash flow transaction in an organized and directed manner
It is believed that this community service activity would foster a knowledge for the critical nature of financial records in trading operations for MSMEs
Summary
UMKM atau Usaha Mikro Kecil dan Manengah merupakan salah satu penggerak ekonomi Negara Indonesia. Profesi masyarakat Desa Pangkalan adalah sebagai petani, tetapi ada juga yang memiliki usaha sendiri atau berwirausaha meskipun dalam skala yang kecil. Sistem usaha yang dijalankan oleh Anna collection adalah dengan membeli produk jadi dari Konveksi besar yang ada di kota Bandung, Jakarta dan Sebagian Kota Cirebon untuk dijual kembali hal ini menggunakan strategi penjualan putus untuk membeli barang dari suplier dan memasarkannya kepada konsumen akhir. Walaupun kegiatan operasional UKM ini berjalan, sangat disayangkan dalam hal pembukuan masih belum terkoordinir dengan baik dalam pencatatan keuangan yang tertib, dan terarah serta kurangnya pemisahan antara kebutuhan pribadi dan kepentingan bisnis. Berdasarkan hal tersebut, kami tertarik untuk melakukan survei dan membuat rancangan program pengabdian masyarakat dengan judul : “Implementasi Pembukuan Sederhana Pada Umkm Anna Collection Di Desa Pangkalan Kecamatan Plered Kabupaten Cirebon”.
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