Abstract
This activity, which was carried out in the village of Kerinjing, Ogan Ilir Regency, South Sumatra, was aimed at MSMEs in the village. As in general UMKM in Indonesia, the bookkeeping made by UMKM in Kerinjing village is still very simple and tends to ignore the applicable standard rules. With the growing business, UMKM are required to relate to external parties of the company. For example, to increase capital, UMKM will relate to financial institutions. Financial institutions will usually require financial reports to assess the creditworthiness of UMKM. UMKM must provide their financial reports properly according to applicable standards. To help UMKM, the Financial Accounting Standards Board (DSAK) IAI has ratified SAK EMKM on October 24, 2016. SAK EMKM is made simple so that it becomes an accounting and financial standard that is easily understood by UMKM actors in Indonesia. The purpose of this activity is so that UMKM actors in Kerinjing village are able to understand SAK EMKM, are able to apply SAK EMKM in preparing financial reports and are able to prepare financial reports according to SAK EMKM. This activity is carried out by providing an understanding of SAK EMKM, providing knowledge about the application of SAK EMKM in the preparation of financial reports and providing assistance in preparing financial reports according to SAK EMKM for UMKM actors in Kerinjing village.
Highlights
This activity, which was carried out in the village of Kerinjing, Ogan Ilir Regency, South Sumatra, was aimed at MSMEs in the village
As in general UMKM in Indonesia, the bookkeeping made by UMKM in Kerinjing village is still very simple and tends to ignore the applicable standard rules
SAK EMKM is made simple so that it becomes an accounting and financial standard that is understood by UMKM actors in Indonesia
Summary
Bahan dan metode pelaksanaan kegiatan pengabdian ini kami laksanakan dengan rincian sebagai berikut: Metode Pelaksanaan. Pembelajaran monolog dilanjutkan dengan proses dialog dan pendampingan. Proses pendampingan adalah kegiatan yang mengikutsertakan peserta dengan instruktur secara langsung untuk mengerjakan kegiatan yang dilaksanakan. Bahan Pelaksanaan Kegiatan Bahan pelaksanaan kegiatan pengabdian ini akan dilakukan melalui dua tahapan yaitu tahap persiapan dan tahap pelaksanaan. 1. Tahap Persiapan Pada tahap ini hal yang dilakukan adalah mempersiapkan segala sesuatu yang berkaitan dengan kegiatan pengabdian, termasuk mempersiapkan referensi yang terkait dengan SAK EMKM, mengumpulkan dan merangkum materi yang akan disampaikan. Peserta akan diberikan pemahaman mengenai SAK EMKM. Pada tahap berikutnya yaitu penerapan, kami akan membimbing peserta untuk mulai melakukan penerapan SAK EMKM dalam penyusunan laporan keuangan. Akan dilakukan evaluasi terhadap penyusunan laporan keuangan yang telah diseuaikan dengan standar. Kegiatan ini juga akan diakhiri dengan permintaan respon dalam bentuk kuesioner untuk feedback kegiatan di masa yang akan datang
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