Preparation Of Financial Reports Research Articles

PELATIHAN AKUNTANSI BAGI PENGELOLA KOPERASI DI DINAS PERDAGANGAN DAN KOPERASI (DINDAGKOP) UKM KABUPATEN DEMAK

The purpose of the financial statements is to provide an overview of the financial position and measure the financial performance of an entity in the period concerned. The main task of a financial manager is to help companies organize, manage, plan, evaluate matters related to company finances. The tools for analyzing financial reports are liquidity ratios, solvency ratios, and profitability ratios. Financial analysis and reports will later be used as a basis for making the right financial decisions. The problem with Cooperatives in Demak Regency is that there are still managers or administrators who are unable or lack mastery in compiling and analyzing their financial reports. The limited competence of human resources is one of the reasons for the low quality of the financial reports presented. This will have an impact on the postponement of the implementation of the Annual Member Meeting as well as decision making related to the performance of cooperative financial reports. The obligation of administrators to organize Annual Member Meeting becomes commonplace every year, in order to submit management and supervisor accountability reports to members for the management and supervision of cooperatives. Cooperatives require more understanding and training regarding the preparation of financial reports and performance analysis. The priority solutions are first, facilitating cooperatives in preparing cooperative financial reports, second, technical training in analyzing the performance of financial reports that are more adequate, and third, how to implement a cooperative's internal control system. Keywords: Financial Report Performance, Liquidity Ratios, Solvency and Profitability

Pelatihan dan Pendampingan Peningkatan Keterampilan Akuntansi Pada UMKM "Sala Lauak Kito"

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is quite dominating and is the backbone that supports economic growth and provides jobs. Its existence needs to be appreciated and developed by providing access to financing, guidance and assistance so that it can develop its business. Training and mentoring activities are carried out in order to improve accounting skills for one of the micro businesses in Padang City "UD. Sala Lauak Kito. There is a need for partners to gain knowledge and understanding of accounting books and the ability to make financial reports. Until now, partners have not carried out the bookkeeping process so that cost and income information is not generated accurately. Implementation of activities consists of three stages: planning, implementation and final stage. Overall, all stages were carried out for 2 months. From planning to final stage. The training was carried out for 1 day and mentoring was carried out 1 month after the training. The method of implementation is in the form of material explanation presentations, exercises, discussions, question and answer discussions and independent learning through modules. The training material provided is in the form of knowledge related to the accounting cycle from recording to financial reporting. After the implementation of the activities there is an increase in accounting knowledge, the creation of complete and valid financial information, the existence of documented bookkeeping, the preparation of financial reports as information from the business. The output of this activity is the publication of print/digital newspapers and activity videos via YouTube media.

Training and Assistance for Increasing Accounting Skills at MSMEs “Sala Lauak Kito”

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is quite dominating and is the backbone that supports economic growth and provides jobs. Its existence needs to be appreciated and developed by providing access to financing, guidance and assistance so that it can develop its business. Training and mentoring activities are carried out in order to improve accounting skills for one of the micro businesses in Padang City "UD. Sala Lauak Kito. There is a need for partners to gain knowledge and understanding of accounting books and the ability to make financial reports. Until now, partners have not carried out the bookkeeping process so that cost and income information is not generated accurately. Implementation of activities consists of three stages: planning, implementation and final stage. Overall, all stages were carried out for 2 months. From planning to final stage. The training was carried out for 1 day and mentoring was carried out 1 month after the training. The method of implementation is in the form of material explanation presentations, exercises, discussions, question and answer discussions and independent learning through modules. The training material provided is in the form of knowledge related to the accounting cycle from recording to financial reporting. After the implementation of the activities there is an increase in accounting knowledge, the creation of complete and valid financial information, the existence of documented bookkeeping, the preparation of financial reports as information from the business. The output of this activity is the publication of print/digital newspapers and activity videos via YouTube media.

BIMBINGAN TEKNIS PENINGKATAN PRODUKTIVITAS USAHA DAN PENDAPATAN PETANI MELALUI PENERAPAN MANAJEMEN AGRIBISNIS DI DESA ALEBO, KECAMATAN KONDA KABUPATEN KONAWE SELATAN

The ability of agricultural business human resources in rural areas in business management is still lacking because most of them have low education, only based on experience and training or counseling from related agencies. Most of the business capital comes from their own capital and partly is a capital strengthening fund from the government for the community through the Department of Agriculture. Production management is still simple and the marketing of agricultural business products is mainly marketed in the form of logs and is still on a local scale. Therefore, efforts to develop community businesses in rural areas are needed, one of which is through business management technical guidance. Business Management technical assistance is part of Partnership Technical Guidance Activities. To Improve the Quality of Human Resources in Southeast Sulawesi which was carried out by the Southeast Sulawesi Provincial Agriculture Service on 19 - 20 September 2022 which was attended by 20 participants. The results of the technical assistance showed that the majority (70%) of the training participants knew and were able to explain the importance of recording business transactions, while 10 people (50%) were able to record business transactions and 5 people (25%) had continued with the preparation of financial reports. (income statement and balance sheet). In addition, participants have also tried to utilize the information from the financial statements to make future business projections.

Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo)

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).

Optimalisasi Laporan Keuangan Berbasis Pivotable pada Badan Usaha Milik Desa

This Thematic Real Work Lecture aims to improve the financial performance of BUMDes through the preparation of financial reports with Pivotables. This activity was carried out at BUMDes Bahtera located on Jalan Sudiro, Mertoyudan, Magelang. Problems that arise include limited human resources, the preparation of BUMDes financial reports is still done manually, the cost of goods sold calculation system is not in accordance with SAK, the business subunits owned by BUMDes are still limited. In order to overcome these problems, the Thematic KKN team conducted socialization, training, and assistance in making financial reports using pivotables to BUMDes management, especially treasurers and sales staff. The results achieved in this Thematic KKN activity are the increased knowledge and skills of BUMDes Bahtera management regarding the preparation of pivotable-based financial reports. From the results of these activities, it is expected that the preparation of pivotable financial reports will be carried out consistently so that it will improve the quality of financial reports.

Tata Kelola Keuangan Keluarga Pada Ibu Rumah Tangga Pemilik UMKM DI Desa Banjarsari, Cerme, Gresik

Government policies such as Work Form Home (WFH), social distancing, and Large-Scale Social Restrictions (PSBB) in the last two years have still had an impact on reducing people's purchasing power. One of the disadvantaged sectors is MSME. This service aims to provide financial governance assistance as an effort to control and control family finances for housewives who own MSMEs in Banjarsari Village. The role of housewives who own MSMEs is vital in managing the family economy. The key to family success is how to manage family finances well. This service uses the workshop method by applying the preparation of financial reports using simple accounting. Participants in this activity were 25 people who were then assisted in preparing simple finances. Where this service produces simple bookkeeping that describes the finances of each MSME in Banjarsari Village as a form of careful implementation of financial control and control. Knowledge and soft skills regarding family financial management for housewives who own MSMEs are needed to manage the family economy and their business ventures.

PELATIHAN PEMBUKUAN SEDERHANA UMKM BERBASIS MICROSOFT EXCEL PADA CV. ADI SANJAYA SEJAHTERA KOTA MADIUN

<div class="WordSection1"><p>Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. In fact, MSMEs face various obstacles or problems caused by several factors, namely: low education, lack of understanding of information technology, and lack of reliability of financial statement characteristics. The purpose of this community service activity is to provide training to CV. Adi Sanjaya Sejahtera on simple bookkeeping using Microsoft Excel according to SAK MSME standards. The implementation of this activity is divided into preliminary surveys, tutorials and simple bookkeeping training practices, and evaluations. At the preliminary survey stage before community service was carried out, it was found that CV. Adi Sanjaya Sejahtera still does the bookkeeping using a manual book so it is less efficient to compile financial reports. The number of participants in the activity is 2 people who are owners and employees of CV. Adi Sanjaya Prosperous. The activity went smoothly and the participants were very enthusiastic. The results of this community service are expected CV. Adi Sanjaya Sejahtera can improve his ability and knowledge in simple bookkeeping and preparation of financial reports in accordance with financial accounting standards and provide quality financial report information using Microsoft excel.</p><p> </p><p> </p></div>

SIAPIK: Solusi mudah digitalisasi laporan keuangan bagi UMKM dI Desa Sukosari-Kabupaten Magelang

The purpose of implementing community service (PkM) is to increase knowledge of preparing financial reports using the SIAPIK application in the orderly preparation of financial reports for Small, Micro and Medium Enterprises (MSMEs). The steps of PkM activities are through lectures in explaining in theory the importance of financial reports and demonstrating / practising in preparing financial reports using smart phones through the SIAPIK application issued by Bank Indonesia. PkM activities were carried out by socialising and assisting in recording financial transactions through the use of the SIAPIK application to MSME actors in Sukosari Village, Bandongan District, Magelang Regency. The results of the activity include business actors dominated by women in the activity of preparing financial reports digitally using the SIAPIK application rather than men. Participants who participated in the activity had an education level of elementary / equivalent to high school / vocational / equivalent. The businesses carried out by the participants are all individuals with businesses run in the form of trade and service businesses. Through socialisation and training activities in preparing financial reports, business actors are able to apply them to their respective business activities properly.

PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN DAN OPTIMALISASI USAHA PADA CV ZERONE

The challenges for Micro, Small and Medium Enterprises (MSMEs) are getting bigger as a result of the complex economic environment. MSMEs need to have good financial management skills. Financial management is an important element of overall business management. With financial management, MSMEs can make decisions about inventory planning and pricing, sufficient cash flow to maintain business operations and for better business forecasting and projections. Effective financial management will affect the overall profit of MSMEs. Financial management through the preparation of financial reports will have a positive impact on MSMEs in optimizing their business in the long term.This community service program is designed to provide solutions and assist CV Zerone in conducting financial management. This community service program is carried out because there is no comprehensive financial reporting system at CV Zerone so that owners have difficulty measuring the company's financial performance. This activity is carried out by providing training and assistance in making financial reports. The objectives of this community service program are: 1) providing education on the importance of financial reports for the company, 2) assisting CV Zerone in preparing comprehensive financial reports to show financial performance, 3) assisting CV Zerone in analyzing financial reports to improve company performance. This community service program makes CV Zerone able to make comprehensive financial reports, gain skills to analyze the results of financial reports and be able to make strategic decisions to optimize its financial performance.

Penerapan Laporan Keuangan Berdasarkan SAK EMKM Berbasis Microsoft Excel pada Kanein Food di Jatirasa, Bekasi

Abstract: Purpose: This study aims to help Kanein Food prepare financial reports based on SAK EMKM using an excel-based system, so that the preparation of financial reports becomes more effective. Method: The type of research used in this research is qualitative research. Source of data used in this research is primary data. Result: This study show that the preparation of financial reports prior to implementing the system at Kanein Food was still done manually and the recording was still general in nature. After implementing the system, the preparation of financial reports becomes more administrative and tidy, the preparation of financial reports also saves time because the results of financial reports appear automatically. Based on the results of testing the effectiveness of the system, the test produces an average value of 8 which means it is effective. It can be concluded that this system makes the preparation of financial reports at Kanein Food more effective and efficient. Limitation: Tthe number of respondents is only business owners and one employee who are both trained objects until they are proficient in operating the Microsoft Excel financial reporting application with contributions between the assistant and the mentor experiencing positive benefits in applying the Excel accounting software and can be sustainable. Keywords: 1. SAK EMKM Financial reports 2. Excel Accounting and UMKM

ANALYSIS OF FINANCIAL STATEMENTS OF MSMES AT THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTITY (SAK EMKM)

This study aims to encourage SMEs that do not yet have a record of financial statements to apply their financial statements in accordance with the Accounting Standards for Micro, Small and Medium Entities, in presenting simple reports with an accounting financial report preparation system that can help and simplify. The study was conducted on the MSME business of Nasi Pecel Food Stall Madiun Dika Bolo. The method used is descriptive qualitative method. As well as collecting data by means of interviews, documentation and direct observation. This study was conducted to analyze the preparation of financial statements in accordance with the statement of SAK EMKM. It is known that Warung Nasi Pecel Madiun Dika Bolo has problems in preparing financial statements, including the lack of manpower and bookkeeping to make financial reports, only recording income and expenses in order to find the profit side due to lack of knowledge related to how to make financial reports so that according to SAK EMKM.

SISTEM INFORMASI AKUNTANSI PENGELOLAAN ADMINISTRASI PEMBAYARAN KEUANGAN SEKOLAH BERBASIS CLIENT SERVER

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast.
 With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MEDEXC DALAM MENGHASILAKAN LAPORAN KEUANGAN PADA UMKM : KILLISA DESAIN

This study aims to apply the preparation of financial reports using computerization in Killisa Design SMEs in the face of increasingly advanced developments in producing effective and efficient financial reports, of course in accordance with the standards expected by capital providers. The research method used in this research is descriptive qualitative method approach. By using the application of computerization, namely Microsoft Excel, it is one of the new breakthroughs to provide solutions to the problems MSMEs are currently facing. It is very important to separate the assets of each business because with this separation, business actors can find out how the continuity of their business is sign or just stagnant. Furthermore, the application of the use of computers to the preparation of financial reports needs to be carried out in other MSMEs in Banyuwangi Regency. Because the use of computerization makes it easier to make effective and efficient financial arrangements.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN YAYASAN PUTRA MANDIRI SUMATRA SELATAN

Training in preparing financial reports for financial managers of the Putra Mandiri foundation is to improve skills and broaden horizons in the preparation of financial reports for non-profit organizations. This service activity was held on Tuesday, 20 October 2022 at SMK Putra Mandiri which was attended by 19 participants. The training activities went smoothly as scheduled. The participants were enthusiastic in following the material. The method used in this activity is the method of lecturing, question and answer, and discussion. The result of this training shows that the participants feel the importance of this training because by preparing financial reports based on standards, it will increase accountability and transparency.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN SISTEM INFORMASI AKUNTANSI PADA PUSKESMAS BLUD

Abstract In the current development of technology and information systems, it has a significant influence on the operational activities of an organization or company. Government agencies also use accounting information systems, one of which is in the preparation of financial reports carried out by the Regional Public Service Agency Health Center. The existence of an accounting information system makes the preparation of financial reports at the Puskesmas more organized and sustainable. The application of an accounting information system at the Puskesmas is certainly not easy, it is necessary to provide assistance in its use. This assistance is intended so that the process of preparing or inputting financial statements in the system does not occur errors and is in accordance with Government Accounting Standards. The method used in this service is to provide training and assistance to the Treasurer of the Regional Public Service Agency's Public Health Center. This training can make it easier for the Public Health Center Treasurer to input financial reports into the Public Health Center's accounting information system in accordance with Government Accounting Standards Number 13 concerning Public Service Agencies. In its implementation, mentoring activities to the Puskesmas are carried out online using a zoom meeting.

Penerapan Tata Kelola Keuangan Berbasis Akuntansi Terkomputerisasi Sebagai Upaya Peningkatan Usaha Kopi Sendang Tulungagung

The problems faced by Omah Kopi Mandiri and UMKM Karya Perdana "Kopi Pendekar" start from not having an expense notebook, income notebook and main notebook. The marketing carried out is only limited to collectors and certain areas. In addition, the coffee fryer used still uses human labor and the resulting capacity is low. With these various problems, the service team provided solutions in the form of training on the preparation of financial reports in accordance with SAK EMKM and Socialization on Special Taxation of MSMEs. So that marketing can be reached widely, you can use social media and marketplaces. Procurement of coffee fryers with a large capacity so that it can help both partners in fulfilling orders from consumers.

Pendampingan Penyusunan Laporan Keuangan BUM Desa Kabupaten Ngawi

Community Service Activities are carried out with Village-Owned Enterprises (BUM Desa) partners in the Ngawi Regency environment. Service activities are carried out in the method of technical guidance for BUM Desa accounting and assistance in preparing financial reports. From the evaluation of technical guidance activities, it is known that guidance activities provide an increase in the average test scores of activity participants. Technical guidance activities have been carried out since the introduction of the BUM Desa financial report, the financial report preparation cycle and simulation of the preparation of financial statements. Participants are trained since recognizing transactions, analyzing transaction evidence, recording journals, posting ledgers, compiling trial balances, and compiling BUM Desa financial reports. The simulation was carried out either manually or using a Microsoft Excel-based application. During the discussion process, participants also conveyed many transaction cases they faced in accordance with the BUMDesa business field. The results of this community service activity can provide added value to teaching activities and community service activities in the same field regarding the need for early partner identification, a combination of learning models, and the use of more real examples of transactions as case-based studies.

Training For The Preparation of Financial Statements By Using Microsoft Excel For Students of SMK Muhammadiyah 9 Jakarta

The preparation of financial reports follows the development of Information and Communication Technology (ICT) in today's digital era. The availability of various features and formula formulas that are presented in spreadsheet form in Microsoft Excel can help in completing the accounting cycle process. This training was given before the Covid-19 pandemic hit Indonesia. The training participants were students of the XI class of Accounting Department Muhammadiyah 9 Vocational High School (SMK) Jakarta. The problem that exists in the partner's place is that the development of ICT has not been optimally utilized in teaching and learning activities in the field of accounting. The methods provided in this training are by giving lectures and practical methods in operating Microsoft Excel to compile financial reports. The purpose of this Community Service activity is to provide practical knowledge in using Microsoft Excel to compile a company's financial statements. The result of the implementation of this training activity is that students can compile general journals, ledgers, trial balances and financial reports using Microsoft Excel. Participants have benefited greatly from this training in making financial reports using Microsoft Excel faster, easier, more accurate and efficient.

Pengembangan Usaha Syariah melalui Program Pengembangan Kewirausahaan bagi Mahasiswa di Universitas Duta Bangsa Surakarta

The entrepreneurship development program aims to foster and assist students who already have a business or are just starting a business so that their business can develop and be sustainable using Sharia principles. Business development and business sustainability of students are highly expected because many businesses have been carried out by students with very interesting ideas and creativity, but the business carried out did not last long for various reasons of busy completing college, thesis and others. Their problems are limited manpower, lack of cooperation with partners and unsustainable marketing. The method of implementing entrepreneurship development program activities for students is to provide socialization of activities, provide training in Human Resource Management, Islamic Financial Management, preparation of financial reports according to sharia financial standards, online marketing, use of the UDB Market place, Workshop on web design creation followed by mentoring, Visits Business, Business Bazaar to introduce products. The result of this Entrepreneurship Development Program activity is to make 20 student tenants have independent and sustainable businesses.