Simple Bookkeeping Research Articles

PELATIHAN PENGELOLAAN KEUANGAN RUMAH TANGGA BAGI WANITA NELAYAN DI DESA NENAS SIAM KABUPATEN BATU BARA

Family financial management is a fundamental skill that must be owned by every household. The wife has an important role in managing family finances because the wife's job is to be the "finance minister" for her family. Financial problems generally occur when the amount of expenditure is greater than the amount of income, and the amount of income earned is irregular. This PKM activity was carried out on Wednesday-Thursday June 7-8 2023, 09.00 to 12.00 WIB at the Nenas Siam Village Hall, Batu Bara Regency with the target of 18 fishermen's wives or women with the aim that participants could identify sources of income and expenses , can determine between needs and wants, and understand how to control expenses according to the budget that has been compiled so that family needs are met. This PKM activity method is carried out in three stages, namely: 1) planning and preparation stage, 2) activity implementation stage, 3) final evaluation stage with lecture techniques, group discussions, and assignment assignments. As a result of this activity, the participants were very enthusiastic about participating in the training, which was marked by the participants following it until the event was over, the participants were able to prepare a family budget by making simple bookkeeping. Based on the results of the activity evaluation, participants hoped that there would be a follow-up program with a similar theme in order to better understand family planning specifically.

PELATIHAN PEMBUATAN LAPORAN PEMBUKUAN SEDERHANA BAGI PELAKU UMKM

The current pandemic situation indicates the general economic situation of a recession. Many companies are closing shops, reducing labor and reducing production. Many businesses seem to be hesitant to live and die reluctantly. As is known, Jakarta is the largest city in Indonesia along with Surabaya and Medan, and Jakarta is also a service city where human movement is the main driver of various businesses and business activities. When the PSBB policy is enforced, the freedom of movement of the community or business actors is limited, and the freedom of movement of consumers and business actors and business activities is limited. The policy issued by the government is actually a dilemma, and if PSBB is not implemented, the virus will spread further, but once the PSBB policy is implemented, almost all companies, not only MSME officials, can affect business activities. Both large and informal restricted areas are also affected by this policy. The affected sectors of the economy, such as tourism, hotels, restaurants, entertainment, cafes, travel and transportation, have been under tremendous pressure for nearly eight months. An already strong economy in terms of infrastructure is under pressure, especially in the case of MSMEs. The current condition of MSMEs is vulnerable, and it is certain that many MSMEs have died and many have closed their shops. MSME actors who can survive are MSMEs that meet basic needs such as food and beverages, or MSMEs that run PPE businesses. The profile of Indonesian MSMEs consists of three main clusters: the manufacturing, trading and service companies cluster. Producers usually produce various kinds of food and beverages such as tofu, tempeh, pempek, meatballs, noodles and syrup. Covers various kinds of clothing, including clothing, basic needs, and others. While the market share in all other business fields such as online transportation, travel, service companies such as Umrah travel, contractors, 4,444 workshops, salons, etc. Under these conditions, MSMEs do not make a significant contribution in supporting national and regional economic growth.
 This is different from the normal situation, where MSMEs account for 60% of gross domestic product (GDP) and economic growth driven by household consumption is mainly driven by this sector. Including the contribution of the workforce, which accounts for 96% of Germany's 133 million employees and contributes 14% of total exports. SMEs based in Kunciran Jl. Food SMEs such as Gotong Royong 2 Baso Aci, Pempek, and Kue Basah have daily sales and average incomes that fluctuate, so they don't understand how to get and make basic accounting reports. The activities are carried out as follows: The implementation of philanthropy begins with a problem analysis and continues with a coordination meeting with RT/RW. The activity ended by assessing the effectiveness of the activities through company monitoring carried out by local MSME stakeholders. This PKM activity provides counseling about making simple bookkeeping reports for MSME actors.

PEMBERDAYAAN POTENSI MASYARAKAT MELALUI PENDAMPINGAN USAHA MIKRO DAN KOPERASI DI DESA KARANGPANDAN REJOSO PASURUAN

Empowerment of Micro Enterprises and Cooperatives plays an important and strategic role in supporting the success of the MSME and cooperative programs, especially in the economic businesses of MSME and cooperative actors so that the potential that exists in society can be optimized and developed in the world of entrepreneurship. Empowerment activities for good and professional micro and cooperative businesses will have a positive impact on the local economy in particular and at the same time the national economy. Empowerment through training and mentoring of micro and cooperative businesses is expected to be a reference for partners in doing entrepreneurship. Various efforts in the context of developing MSMEs and cooperatives have been carried out by various parties, including empowerment through training and mentoring, introducing approaches in the framework of MSME financing, cluster approach patterns and partnership patterns. The purpose of the empowerment service is to increase the knowledge of partners in preparing accounting reports, marketing and developing human resources through training and mentoring activities. This entrepreneurial empowerment activity was carried out from the 5th to the 7th of June 2023 which took place at the Karangpandan Rejoso Pasuruan Village Hall. Activities are carried out using lecture methods, discussions and applications from making simple bookkeeping reports according to Indonesian Accounting Standards, online marketing and utilizing local potential in entrepreneurial activities. The results of the pretest and posttest in empowerment activities show that from the answers to the questionnaire initially the partner is in the category of not understanding the importance of a financial report and a marketing model but after completing training and mentoring the partners answer with the same questions stating that they already understand and feel the many benefits gained in doing entrepreneurship in increasing partner business.

Development of MSME Management in Penggung Village of Hargorejo

Abstract. This paper is intended to map the MSME development efforts carried out in Hargorejo Village, Kokap Sub-district, Kulonprogo Regency, Special Region of Yogyakarta (DI Yogyakarta). This urgency was initiated by the potential of the Penggung Village which has natural wealth in the form of bamboo and coconut trees which are a source of income for MSMEs in the region. However, based on the observations and interviews that have been conducted in Penggung Village, several aspects have become problematic for the MSME actors in product management, product marketing, financial management and the lack of community support for the progress of MSMEs. The aspects of product management are closely related to product diversification, minimal use of technology, and limited knowledge of product management. Meanwhile, the aspects of product marketing include narrow target markets, limited ability of MSME actors to operate digital marketing and unattractive packaging. The aspect of financial management is caused by the low ability and understanding of MSME actors in making simple bookkeeping. The aspects of lack of community support are found in advancing and supporting the competitiveness of MSMEs through participation in MSME activities. These aspects are problems that are relatively disruptive to the growth of MSMEs.

Ketahanan Dan Keberlangsungan Usaha Melalui Tertib Pembukuan Bagi Pelaku UMKM

Bookkeeping training for MSMEs in the Ntobo Village area aims to improve the ability of MSMEs to manage their business finances. The method used for this community service activity is by providing a training in making bookkeeping and the material provided consists of modules adapted from MSME financial accounting guidelines. The activity was carried out for 1 day at the location of each MSME. The results of this activity show that the majority of participants understand the importance of bookkeeping to manage their business finances and are able to implement simple bookkeeping for their business. As a result of the training, MSME actors are able tokeep simple bookkeeping that allows them to measure their business performance and make decisions for better business ventures in the future. This training is expected to provide support for local economic growth through improving the quality of MSME financial management in the Ntobo Village

Pelatihan dan Pendampingan bagi Pelaku usaha mikro dalam melakukan pembukuan sederhana di desa Botubarani kec. Kabila Bone Kab. Bone Bolango

Micro, Small and Medium Enterprises (MSMEs) are a very important economic sector in Indonesia's economic development. The MSME sector makes a significant contribution to economic growth, job creation, and economic equity. Therefore, we conducted socialization and simple bookkeeping training for MSMEs so that they can advance the income of the people in Botubarani Village. By conducting outreach to the people of Botubarani Village, so that they can introduce information about the importance of simple bookkeeping in this case is the traders in Botubarani Village. With the topic that we raise is "Training and Assistance for Micro Entrepreneurs in carrying out simple bookkeeping" as a Community Service program because it relates to the major we have chosen, namely accounting. Which in the program, the objects we chose were traders of Micro, Small and Medium Enterprises (MSMEs). This study aims to describe and analyze micro, small and medium enterprises (MSMEs) using simple bookkeeping in Botubarani Village

SOSIALISASI DAN PENDAMPINGAN PENYUSUNAN PEMBUKUAN SEDERHANA PRODUKSI INDUSTRI RUMAH TANGGA BERBASIS UBI KAYU DI DUSUN II KELURAHAN M. SITIHARJO

The objectives of this PKM activity are to (1) provide an understanding of the benefits of having bookkeeping in business administration, and (2) provide assistance to UMKM entrepreneurs who are the target group regarding procedures for compiling simple bookkeeping, especially in calculating the cost of production and profit and loss. The stages of implementation in PKM: the preparation stage, the training/socialization stage, the implementation stage, and the evaluation stage. This cassava-based processing business carried out by women in the M.Sitiharjo sub-district has adequate business prospects, and is possible to develop in the future. The implementation of this community service took place due to the open, adaptive and enthusiastic attitude of the participants. This situation, the existence of business potential for development, the expectations expressed by participants for this PKM activity to continue, as well as the existence of government policies to encourage the downstream of various products became the basis for consideration for the team to continue PKM activities in cassava-based home industry business groups that in the village of M. Sitiharjo.

Penyuluhan Pembukuan Keuangan Sederhana Dalam Bentuk Buku Kas Di Desa Muara Tae, Kabupaten Kutai Barat, Provinsi Kalimantan Timur

Entrepreneurship is a rapidly growing profession in Muara Tae Village. However, most of the entrepeneur in Muara Tae Village still have not implemented bookkeeping for their business finances. This raises various financial problems in the future. Therefore, to overcome the risk of problems that might occur, we conduct counseling on financial accounting in the form of a simple cash book. The purpose of this activity is to provide an understanding of the importance of financial bookkeeping in the form of a simple cash book so that business people in Muara Tae Village can understand the importance of simple financial bookkeeping and can apply it in running their business. The method used is observation and counseling to residents of Muara Tae Village who have businesses. The activity began with distributing questionnaires through the Muara Tae Village SME’s WhatsApp group, preparing counseling materials, and distributing outreach invitations to SME’s. The result of this activity is an increase in the understanding of SME’s in Muara Tae Village about simple bookkeeping and they can make their own simple bookkeeping according to the business they are doing. This is expected to overcome existing problems and in accordance with the expected benefits.Keywords : entrepreneur, bookeeping, cashflow

How The Accounting Implementation In “Abon Ikan Tuna Lely Bintang” Ternate City?

This study aims to determine the application of accounting in shredded tuna business in the city of Ternate, North Maluku province. The research method used in this research is descriptive qualitative method. The data collection method is using structured interviews and documentation. This research was conducted on the Lely Bintang tuna shredded business. The results of this study are that in Ibu Lely's business, the recording of financial reports has been carried out, even though only in a simple form. This shredded tuna business records financial reports such as profit or loss and income earned in a day. This was considered important to develop Mrs. Lely's business. The application of an accounting system needs to be done by keeping simple bookkeeping that classifies income and expenses, so that profit/loss is known each month, and managerial decisions can be made to increase or decrease production in the following period.

ACCOUNTING SYSTEM AND FINANCIAL MANAGEMENT ACCOUNTABILITY VILLAGE OWNED ENTERPRISES (BUMDes)“MITRA KARYA SEJAHTERA”TOAPAYA SELATAN VILLAGE BINTAN DISTRICT

Village Owned Enterprises Mitra Karya Sejahtera South Toapaya Village, Bintan Regency in terms of accounting system practices are still very simple and cannot present proper financial reporting so that financial accountability is still considered very weak. This study was obtained through interviews with administrators responsible for managing financial statements. The collected data is reduced and reanalyzed for conclusions The results show that 1) Bumdes' financial management uses a simple bookkeeping system and does not yet reflect systematic financial reporting, 2) Financial statements have not been accountable and present appropriate information 3) the financial information of Bumdes is not in accordance with the principles of accountability, 4) The level of knowledge of financial managers on accounting is still lacking causing inaccuracies in financial statements. Based on this research, it is hoped that it can be a means of evaluation for BUMDes Village-Owned Enterprises Mitra Karya Sejahtera, besides that it can be used as material for scientific studies to add insight into the accountability of financial statement management in BUMDes.

PENGETAHUAN PEMBUKUAN SEDERHANA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP LAPORAN KEUANGAN

The purpose of this study was to determine the extent to which the knowledge of simple bookkeeping by MSME business actors on financial reports in the village of Larike. This type of research is a qualitative research. The informant in this study were mothers of MSME actors in Larike village as many as 10 people, each of whom had their own business. In this study, data collection was carried out, namely Focus Group Discussion or FGD. The data analysis technique used by the researcher was by using qualitative data analysis techniques. The results of this study indicate that the simple bookkeeping that MSME actors make is only in the form of notes about purchases and sales, as well as financial reports they only make in a simple way to the extent of what they understand to see the profit or loss they get at one time. the production process without separating into reports such as balance sheets, profit/loss and reports on changes in capital. This is due to the lack of knowledge they have about good and correct bookkeeping and preparation of financial statements

Simple Bookkeeping Training for Micro Businesses in Banten Province

The background for this community service activity is the information that most micro-entrepreneurs in Banten do not know how to keep financial records/bookkeeping of their business. Based on this, training activities and bookkeeping assistance were carried out for micro businesses in Banten, especially in Serang Regency, Serang City, and South Tangerang City. The training was given to 20 micro-entrepreneurs in the Regency/City, with the stages of providing material on simple bookkeeping, as well as providing assistance for the preparation of the bookkeeping. The result of this activity is that the micro business community feels helped and can prepare simple financial reports.

Analisis Pembukuan Sederhana terhadap Pengelolan Cashflow UMKM di Desa Ciangsana, Kecamatan Gunung Putri, Kabupaten Bogor

Micro, Small and Medium Enterprises are one of the pillars of the people's economy in which most small and medium entrepreneurs come from family or home industries. This study aims to find out and analyze how the influence and application of simple bookkeeping has on cash flow management in MSMEs in the Ciangsana Village environment. The research method used in this study is a mixed methods research method and the research design to be used is a concurrent/parallel design. The researcher distributes questionnaires to 30 respondents and the data will be processed using SPSS. In addition, the researcher will conduct interviews with 5 respondents to provide interpretations of the research results both quantitatively and qualitatively. The results of the data analysis show that simple bookkeeping (X) has a positive effect on cash flow management (Y) and obtains a coefficient of determination of 72%. This can be interpreted that the X variable (simple bookkeeping) has a contribution effect of 72% on the Y variable (cash flow management). From the results of the interviews, it was found that so far the recording activities were carried out only to find out expenses and income and calculate profits. It was found that MSME actors only make a simple record, where the record shows the amount of purchases (capital goods) and sales (sales turnover). Until that stage alone, and even then it is not as contained in the literature or established accounting standards. That is, the financial records that are applied do not follow the stages in the accounting cycle, and these records can only be understood by the MSME actors themselves Knowledge and information regarding simple bookkeeping, is still minimal among MSME actors, so that in the future, training and assistance is needed for MSME actors, especially in the field of financial recording and reporting and efforts so that MSME actors have sufficient knowledge in carrying out their business activities.

Pelatihan Pembukuan Sederhana Bagi Ibu-Ibu PKK RT 10 Kelurahan Soe Produsen Keripik Alpukat

Simple bookkeeping training activities in the avocado-based chips business are activities carried out to empower the community with existing natural resources in the form of avocados. Thus, existing resources can be made into an MSME product that aims to strengthen the economy of the community. This activity is included in one of the activities of Unwira KKNT-PPM students from the Accounting Study Program. The training aims to help PKK mothers in managing finances and bookkeeping records for the avocado chips business they run. The method used in this training is the delivery of theory and hands-on practice by teaching basic bookkeeping techniques. The result of this training is the increased ability of PKK women in managing finances, make more organized and transparent financial reports, and being able to better monitor the development of their avocado chip business. It is hoped that with this training, the avocado chips business in RT 10 Soe Village can develop and provide benefits to the surrounding community.

Pemberdayaan Dayah Melalui Pelatihan Penyusunan Laporan Keuangan

The Daarul Ikhlaash Al-Aziziyyah Islamic Education Institute (Dayah) located in Banda Sakti District, Lhokseumawe City is an institution that is active in the religious field and is managed independently. A common problem faced by dayah today is the absence of a system of recording, preparation and reporting of finances, as well as operational management and governance which is also still not good. In connection with the problems in the dayah, the orientation of this service program is to provide education and training to dayah administrators to be able to compile their financial statements independently and responsibly. So that the ability to make decisions from dayah income/expenditure becomes wiser. The solution offered by the community service implementer is training in preparing financial statements with simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist dayah administrators in managing dayah finances easily. With the purpose and purpose of providing training in the preparation of this report, it can help dayah management in managing finances professionally.

Pendampingan Pembuatan Gula Merah Berbahan Nira Batang Kelapa Sawit di Desa Sei Musam, Kecamatan Sei Batang Serangan

Community service is carried out as part of the implementation of the Tri Dharma of Higher Education which aims to assist the community in increasing knowledge and skills in the field of making brown sugar that utilizes the sap of palm oil stems. Oil palm stem sap can be processed into brown sugar which is an alternative for processing palm oil waste in Sei Musam Village, Sei Batang Serangan District, Langkat Regency. The method of implementing this community service activity is in the form of assistance to brown sugar producers in the form of technology transfer, management, and equipment support. Assistance activities carried out for 2 (two) days. The result of the mentoring activities is an increase in palm sap processing skills, and an increased understanding of business management, especially in financial governance with simple bookkeeping. Assistance to brown sugar artisans needs to be done considering the quality of brown sugar produced so far is still low and the shape of the brown sugar produced is not uniform. The assistance team provided equipment in the form of a brown sugar molding tool to produce a uniform brown sugar mold so that when it is packaged it looks neat for marketing. From the community service activities that have been carried out, it shows that the craftsmen are able and successful in making brown sugar uniform shapes and are able to calculate the cost of producing brown sugar from palm oil stem sap.

Pelatihan Manajemen Sederhana Keuangan Keluarga Di Desa Pelawi Selatan

Community Service Training on Family Financial Planning and Simple Bookkeeping for Housewives has the aim of training family financial planning and simple bookkeeping for housewives, especially for women in Pelawi Selatan Village, Babalan District, Langkat Regency. Based on the initial survey of 10 respondents, it is known that out of 10 participants, mothers and housewives have not carried out family financial planning properly. The record keeping is still very limited, that is, it only records people's debts. The service method uses counseling and qualitative analysis. The results of the service, after the pre-test and post-test were carried out from 10 counseling participants, all of the 10 participants had understood family financial planning and simple bookkeeping for housewives. So, housewives can do family financial planning and can make simple bookkeeping for housewives and can record family finances well.

Penerapan Sistem Informasi Akuntansi

Accounting Information System is a system within an organization that is responsible for preparing information obtained from collecting and processing transaction data that is useful for all users both inside and outside the company. Accounting information generated by SIA is divided into 2, namely: Financial accounting information, information in the form of financial reports addressed to external parties, Management accounting information, useful information for management in making decisions. Companies can process information more effectively and efficiently with a good accounting information system because they have control over the process, resulting in excellent quality financial reporting results. Relevant, understandable, verifiable, neutral, timely, comparable, and comprehensive financial reports of excellent quality In addition, the accounting information coming out of the accounting information system can be used in the future to make decisions about a company's financial statements or used by people outside the company, such as investors, clients, and suppliers, who are directly involved in the company's business activities. The accounting system is made to meet the information needs of both internal and external parties. The purpose of this system is to generate useful data for both internal and external parties. The company's accounting system can be processed manually (without blocking the machine) or with a computer or other machine, from a simple bookkeeping machine.

Pemahaman Dasar Keuangan Untuk Pengoperasian Aplikasi Buku Warung

For MSMEs, several steps can be taken in order to manage finances well, namely starting to separate personal and business finances, and starting simple bookkeeping. If MSMEs are able to separate personal finance from business finance, and have bookkeeping or administrative management (business finance), MSMEs can try to make financial planning in a simple way. By separating personal and business financial records, owners can more easily manage their business finances. This is because the accuracy of business financial records can influence decision making and evaluate business performance. Mixed cash flow between personal and business finances can make it difficult for MSME actors to determine business operating costs. One strategy for separating personal and business financial records is that the owner can "pay" himself so that all personal needs are recorded from the salary post.Keeping daily financial records is a simple thing, but can bring great benefits in the long term. Companies with complete and accurate financial records will have advantages in terms of evaluation and monitoring. The development of internet technology and applications must be utilized by MSME business people. However, business actors must also be able to determine exactly what applications will be used to support the overall operation of their business. As technology develops, MSME players can take advantage of digital applications to help manage their business more effectively. By utilizing digital applications, MSMEs can find out financial transactions more quickly and accurately. The specific target in this community service activity is to provide knowledge and training to Shoe Craftsmen of the Cibaduyut Sub-District regarding understanding the basic finances for operating the Buku Warung application.

My Bengkel Application to Facilitate Bookkeeping for Small and Medium Enterprises in the Automotive Sector

Small and Medium Enterprises (SMEs) are an important part of the economy of a country or region, as well as in Indonesia, these SMEs play a very important role in the speed of the people's economy. These SMEs are also very helpful to the state/government in terms of creating new jobs and through SMEs many new work units are created that use new workers who can support household income. Simple bookkeeping is a standard that must be owned by all SME business people. It is often found that small business actors or SME businesses have never recorded all of their business activities. They don't even use a simple bookkeeping example to help manage and regulate all financial traffic. From these problems, this research seeks to find the right solution where researchers plan to make a business bookkeeping application to make it easier for SMEs. One type of UKM that is the object of this research is the Automotive Workshop field. The workshop is one type of business that is needed by the community, because of that computerized bookkeeping is needed. By using the prototype software development method. The results of this research are in the form of the My Bengkel application which will later be equipped with several features ranging from Sales, Purchases, Expenses, Receipts, Inventory to Payables and Accounts Receivable