Simple Financial Reports Research Articles

SOSIALISASI E-COMMERCE UMKM DAN PELATIHAN PEMBUATAN LAPORAN KEUANGAN UNTUK MENINGKATKAN JIWA INTERPRENEUR

Terunyan Village, Kintamani District, Bangli Regency, where part of the population works in gardens and agriculture to meet family needs. In carrying out their business, farmers have not yet applied modern marketing techniques, how to market their products is done by leaving their garden products in the surrounding area and the nearest market, all garden products are also given according to orders. In preparing its financial reports, it has not used technology such as a computer to run this business. so it is not yet known how much the costs incurred and the benefits obtained. Marketing techniques have a very important role in running a business because customer satisfaction is the ultimate goal in marketing techniques, it is necessary to understand and understand proper marketing management. Financial reporting in a business is the final process of the accounting process. Based on these problems, we provide assistance and training on online marketing techniques and training on preparing simple financial reports so that this business can be more advanced and able to compete in several markets. With this community service, it is hoped that the community can carry out online marketing techniques well and be able to compile financial reports using computer.

Sosialisasi Pengenalan Laporan Keuangan Sederhana dan Kewirausahaan untuk Meningkatkan Literasi Keuangan Bagi Generasi Z di SMK Satrya Budi Perdagangan

This outreach program aims to increase financial literacy among Generation Z students at Satrya Budi Trade Vocational School through the introduction of simple financial reports and entrepreneurship. In the digital era which is characterized by easy access to information, understanding personal financial management and entrepreneurship is very important. This activity involves interactive presentations, financial recording simulations, and group discussions to provide hands-on experience to students. The evaluation results showed an increase in students' understanding of financial and entrepreneurship concepts, with participants being successful in answering evaluation questions well. With this program, it is hoped that students can develop the skills needed to manage finances and start a business in the future.

Analisis Penyusunan Laporan Keuangan Berdasarkan Sak EMKM: Studi Kasus: UMKM Bumbu Rujak Manis Cak Mimin Surabaya

MSME Rujak Manis Bumbu Cak Mimin is one of the MSMEs operating in the food sector located in the city of Surabaya and already has a simple financial report, but at this time the financial report needs to be re-examined whether it is in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities. Intermediate (SAK EMKM). This research aims to analyze the process of preparing financial reports for Micro, Small and Medium Enterprises (MSMEs) Bumbu Rujak Manis Cak Mimin based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used is qualitative with a case study approach. Data was obtained through in-depth interviews with business owners and direct observation of the process of consistently preparing their financial reports. Based on data analysis, the research results show that Cak Mimin's Sweet Rujak Bumbu MSMEs have not fully recorded their finances based on the Financial Accounting Standards for Micro, Small and Medium Entities. This is due to a lack of understanding and knowledge regarding Financial Accounting Standards from both workers and business owners.

Optimalisasi Laporan Keuangan dan Pajak Pada Lembah Patih Living Space & Eatery Purwokerto

Lembah Patih Living Space & Eatery as one of the places to eat or café located in Baturraden District, Banyumas Regency. The location of Lembah Patih is close to several tourist attractions in Baturraden. This strategic position is an opportunity for the surrounding community to develop businesses, and improve existing MSMEs. Through the optimization of financial and tax reports at Lembah Patih Living Space & Eatery Purwokerto, it is hoped that it can provide an understanding to Patih Valley stakeholders to optimize Patih Valley's business processes through financial recording procedures, and increase awareness and understanding related to calculating and reporting MSME taxes. The implementation of this community service activity is carried out through three stages, namely the planning, implementation, and evaluation stages. The main problems faced by Lembah Patih are recording financial statements that are not in accordance with accounting standards, recording Patih Valley assets that have not been implemented, and Patih Valley tax reporting that has not been implemented. Based on the problems that have been identified in partners, the community service team determines solutions or alternatives to optimize Lembah Patih's business processes by providing and explaining standard and simple financial report formats for Lembah Patih to try to implement, providing and explaining standard and simple asset recording formats, and providing ways to calculate MSME taxes and MSME tax reporting procedures. The implications of this community service implementation process are expected to be implemented by Lembah Patih gradually for the development of Lembah Patih Living Space & Eatery Purwokerto.

Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana di Desa Karanganyar dan Kelurahan Parakancanggah

Efficient financial management is a key factor in achieving the success and sustainability of Micro, Small, and Medium Enterprises (MSMEs). However, a major challenge faced by MSMEs is access to the resources and knowledge needed to prepare good financial statements. This Community Service Program aims to provide training on how to make simple financial reports that focus on recording, income, and expenses for business actors in Karanganyar Village and Parakancanggah Village. The goal is to do simple calculations to find out the profits and losses generated from the business. The method used is socialization to educate MSMEs about the importance of preparing financial statements and assistance is applied to assist MSMEs in the practical process of making financial reports. With this community service activity, understanding and skills in preparing effective financial reports can increase significantly

Analisis Faktor-faktor yang Mempengaruhi Kepatuhan UMKM Cemilan Nana PKU dalam Menyusun Laporan Keuangan

This research was conducted at the Nana Pku Snack MSMEs at the Jl. Tuanku Tambusai No.34 Pekanbaru branch. This study aims to provide education and how to implement good financial management to the Cemilan Nana Pku branch 2 MSMEs. The research method applied by researchers is Qualitative Descriptive Method, by conducting interviews and documentation. The results of the study found that the factors that influence the interest of MSMEs in preparing Financial Statements are the lack of understanding of MSME actors in recording Financial Statements and choosing to record very simple financial reports so that they have not followed the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).

Pelatihan Pencatatan Laporan Keuangan Sederhana dan Pengenalan Keseimbangan Perekonomian Dua Sektor pada Santri Yayasan RH La Tahzan Cinangka, Depok – Jawa Barat

Recording financial reports is an important activity in accountancy. Financial reports are not only needed by companies but also individuals. Santri become part of accounting with carry out monthly money management records. In general, students find it difficult to record financial reports clearly, in detail and systematic. The purpose of service is to train students record simple financial reports in manage money. The service team uses training methods through four stages. Lectures, tutorials, discussions and evaluations. The service was held at the RH La Tahzan Islamic boarding school, Cinangka Village, Sawangan District, Depok City, West Java Province on April 26 2024, which was attended by 25 students. The result of this training is that students take part in training with enthusiastic. Delivery of material is light, according to needs, and easy understood, direct training assistance, discussions exciting, sufficient training duration, and evaluation as a measure of success. Students are helped and Able to record financial reports simply. This is as efforts to manage students' finances and minimize waste.

Pemberdayaan Masyarakat melalui Pengelolaan Keuangan Rumah Tangga

Household financial management is the process of achieving goals through structured and appropriate finances. Many households do not yet have planning and management to achieve their financial goals. Therefore, this activity aims to transfer knowledge and knowledge in managing the household finances of the Mothers of the Nurul Ikhsan Taklim Council, so that the Mothers can be independent in keeping simple household financial records. The method used is in the form of delivering material and how to use household financial applications. The activity showed that before the PKM, the mothers did not have enough knowledge about financial management and making simple financial records, but after carrying out the activity it was discovered that the mothers of the Nurul Ikhsan Taklim Council were able to know how to make simple household financial reports and knew the application. can help record digital-based finances. PKM activities indirectly play a positive role in increasing participants' knowledge and skills in making simple financial reports.

PKM INTERNASIONAL INDONESIA-MALAYSIA: Mencapai Keuntungan Dalam Membangun Bisnis Analisis Data

As technological developments become more advanced, more and more universities are emerging with computer technology-based study programs. One of them is the Computer Science (Software Engineering) Study Program at Universiti Malaysia Terengganu (UMT). In this study program, students gain several skills and one of them is the ability to carry out data analysis, where these skills have great opportunities in work and business. In running a business, participants need to gain knowledge of management and financial management both in theory and practice, so that the data analysis business they run can achieve profits. Pamulang University and UMT have collaborated in the field of Tridharma of Higher Education with number: 041033/MOU/2021/4158. Based on this, Pamulang University and UMT carry out Community Service (PkM) activities. In this activity, participants gain insight into the key to success in running a data analysis business as well as skills in making simple financial report books consisting of: cash book, income statement and balance sheet.

Mengelola Keuangan UMKM Toko Sembako Sumber Rezeki

Standard Accounting for Micro, Small and Medium Entities (SAK EMKM) is a financial accounting standard specifically designed to meet the financial reporting needs of micro, small and medium enterprises (MSMEs) in Indonesia. This research is designed to produce a simple financial report format based on SAK EMKM for MSMEs so that it is easy to understand and apply by micro, small and medium entities that generally have limited human and financial resources. Toko Sumber Rezeki as a medium-sized business in the field of grocery trading also needs SAK EMKM. This aims to help prepare financial reports that are relevant, reliable, and easy to understand, so as to improve the transparency, accountability, and competitiveness of the business. This research uses a qualitative descriptive approach and the data collection techniques used are interviews and literature studies. From the results of the research conducted, it can be concluded that the financial statements of Toko Sumber Rezeki have not been able to apply SAK EMKM because their financial records are only in the form of simple cash expenditure and receipt records. Management strategies will be applied to determine the profit or loss of the Micro, Small and Medium Enterprises Toko Sumber Rezeki, one of which is the petty cash financial transaction procedure.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH PADA USAHA LAUNDRY DUA SAUDARA DI KAMPUNG GARDU KELURAHAN BUARAN KECAMATAN SERPONG

The aim of Community Service Activities is not only to implement one of the Tri Darmas of Higher Education but more than that, namely to be able to make a real contribution, especially to the community within Pamulang University. As the growth rate of MSMEs increases, MSME players around Pamulang University are increasingly aware of the importance of preparing simple financial reports. This simple financial report is considered financial information in maintaining transparency at each level of the business process so that it complies with appropriate standards and MSME players know the size of the profits from the business they are running. For MSME players, making simple financial reports is considered a complicated matter. Apart from that, the knowledge of MSME actors is also very limited, the lack of understanding of accounting knowledge, the lack of technological knowledge, the lack of funds and equipment at their disposal make it difficult for the Two Brothers Laundry MSME actors to prepare adequate financial information. Therefore, this PKM activity for Pamulang University lecturers was carried out to provide training for the Two Brothers Laundry MSMEs in Kp. Buaran Serpong sub-district substation. This financial report preparation training is designed to develop human resources through the preparation stage, implementation stage and evaluation stage and later MSME players will utilize an accounting system that can be used continuously as long as the business runs. The results of this PKM activity can be published in the PKM journal with ISSN.

Penguatan Edukasi Akuntansi bagi Pelaku Usaha Mikro di Desa Sipayo

Strengthening Accounting Education for Micro Enterprises in Sipayo village, realized through the KKN Thematic program, aims to increase MSME knowledge in calculating the Cost of Production and preparing simple financial reports. This activity was carried out because of the large number of MSMEs in Sipayo village who operate at the Sore market every day, and there was an expectation that the village head emphasized from the start for the community to be able to process their finances to become more structured. Community service activities consisting of pre-training, implementation, and evaluation stages provide results in the form of education on calculating the Cost of Production and recording simple financial reports, showing that most small business actors in Sipayo village rely more on memory accounting to carry out their business operations, so It is hoped that further community service activities will focus more on providing awareness and education that will convince the public to separate personal finance from their business.

SOSIALISASI PENGEMASAN PRODUK, LABEL PRODUK DAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA BAGI PELAKU UMKM DI DESA ADAT SANUR

Desa Adat Sanur has the potential for natural resources in the form of abundant fish, but the utilization of these natural resources to increase selling value is still not optimal because the fish is sold raw without any processing. In addition, the potential of Desa Adat Sanur is also a strategic tourism object, with this potential certainly having an impact on Micro, Small and Medium Enterprises (MSMEs) around Desa Adat Sanur. However, there are still many business actors who still combine their business money with their personal money and have not kept financial records so that business profits are also not recorded. Based on these problems, socialization of Micro, Small and Medium Enterprises related to increasing selling value and financial recording is important even though it is simple. This village project activity has solutions related to the problems previously described. The method used in this village project is in the form of socialization and mentoring regarding fish processing into finished products in the form of crackers, product packaging, product labels and making simple financial reports for Micro, Small and Medium Enterprises (MSMEs). The results of this village project can provide an understanding of the importance of recording good financial statements and provide an explanation of how to increase the selling value of fish through the processing of raw fish products into finished products in the form of fish crackers.

Training on Data Implementation From Transactions to Financial Reports at CV Geha Pratama

The socialization of the company's simple financial report is very much needed by many people, especially for the owner of the company as the initiator, the bank as the credit provider, and the government that provides facilities for the arrangement of laws and regulations, where each party has its own interests. Investors want to know the benefits of investment, banks want to know the level of security of loans provided and smooth returns, and the government is more focused on the benefits of these investments for the economy and equal distribution of employment opportunities. Application of financial reports regarding various transactions starting from identification and recording of transactions, recording transactions through general journals, posting ledgers, and transferring to trial balance. Until a company's financial statements are created. Financial reports The results can be used to make decisions about whether the business being run experiences a profit or loss, as well as an evaluation material for ongoing businesses, whether the financial records made are correct or not. In general, this business can be said to still use the traditional way of recording financial statements. Therefore, socialization and training are needed about the importance of recording financial statements in a company in a simple way.

PENERAPAN ISAK 35 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI NONLABA

The mosque is an entity that is not oriented to seek profit, one of the important aspects in managing the mosque is the financial accountability report. IAI states that there are accounting standards that are specific to the recording and presentation of financial statements of non-profit entities to realize a good form of Accountability Report. The standard that regulates the financial reporting of non-profit entities is Financial Accounting Standard No. 35 (ISAK 35). With the implementation of ISAK 35 in the presentation of mosque financial statements, the public and interested parties will get information related to the performance of mosque administrators and treasurers. The object of this research is one of the AAAA Mosques in Sidoarjo Regency. Data were collected through a series of interviews and observations and literature. Until now, the AAAA Mosque in Sidoarjo only presents simple financial reports, namely cash in and cash out reports. This study aims to simulate the preparation of the AAAA Mosque's financial statements based on ISAK 35. The financial statements produced include the Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows and Notes to Financial Statements.

Pelatihan Literasi Keuangan: Cermat Meminjam dan Menabung

This service activity aims to provide an understanding of financial literacy (careful borrowing and saving) so that it is hoped that participants can avoid loan sharks. Apart from that, participants are given knowledge about making simple financial reports so that expenses do not exceed income. This service was carried out at the Women's Farmers Group (KWT) in Pagelaran Village, Pringsewu Regency. The service method used is material presentation and discussion. The results of this activity were that the participants generally understood how to choose the right borrowing and saving as well as calculating the size of the costs of borrowing, although there were some participants who had a little difficulty in reading and writing.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM RUFATA

The important role of MSMEs in the history of reducing unemployment rates during the economic crisis in Indonesia and as a booster for economic recovery after the Covid-19 pandemic cannot be separated from the creativity and hard work of MSME entrepreneurs in maintaining the sustainability of their businesses. The sustainability of MSME businesses will be maintained if MSME entrepreneurs not only carry out various innovative efforts to sell their business products or services but must also be able to manage the financial results of their business by increasing their knowledge and skills in preparing financial reports for all economic transactions of their business. Likewise, Rufata MSME entrepreneurs really need training from teachers or lecturers. The Bachelor of Accounting Study Program, Faculty of Economics and Business, Trisakti University collaborates with the Rufata MSME Coordinator, Cikokol Village, Pancoran District, South Jakarta, held a Community Service (PKM) program with the title: "Training on Preparing Simple Financial Reports for Rufata MSMEs", so that MSME entrepreneurs are not only able to make simple financial reports from economic transactions of their business businesses correctly in accordance with SAK EMKM, but also can analyze and evaluate the sustainability of their business and can make appropriate decisions for business development. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 58 to 73

SOSIALISASI DAN PRAKTEK PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM DI KELURAHAN TIDUNG, KEPULAUAN SERIBU

This research aims to analyze the socialization process and practice of making simple financial reports for micro, small and medium enterprises (MSMEs) in Tidung Village, Seribu Islands. The method used is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practice of preparing financial reports. The research results show that intensive socialization and the practice of making simple financial reports provide significant benefits for MSMEs in improving their financial understanding and skills.

Optimizing Small and Medium Enterprise of the Food Business through Halal Certification and Financial Report Training

Kapas District is east of Bojonegoro District, the entrance to Bojonegoro City. Kapas District has several MSMEs that produce various products, including dry food, crafts, drinks and traditional cakes. Like MSMEs in general, MSMEs in the Kapas District area face different obstacles related to technology adoption, marketing, and capital. The community service program aims to solve problems faced by partners and focuses on halal certification training and preparing simple financial reports. In the halal certification training, knowledge will be provided regarding the importance of halal certification for consumers. A halal logo on the packaging shows that the traditional cake product is free from non-halal ingredients and is safe for consumption. Meanwhile, for training in preparing simple financial reports, participants will receive material on preparing financial reports quickly. The results of community service activities show that the participants understand the importance of the halal logo on the packaging. Still, some participants need to learn the procedures for obtaining halal certification. Participants also understand that compiling simple financial reports can help the business run well.

Pendampingan Penyusunan Kartu Persediaan Bahan Baku Usaha UMKM Pabrik Tempe Bapak Ahmad Ramadhans Menggunakan Metode FIFO Perpetual

Preparation of financial reports is one of the important things for a business especially UMKM business. But at the moment there are still lots of UMKM businesses that haven't been able to make financial reports properly and correctly. There are several factors that cause these MSME businesses to not make financial reports properly and correctly, one of which is their ignorance of accounting knowledge and they don't know where to start to make this good and correct financial report. Mr. Ahmad Ramadhans' Tempe factory is a business, UMKM factory, home-made tempeh by producing every day. Mr. Ahmad's tempeh factory is in the city of Bengkulu, but hasn't made financial reports properly and correctly. Therefore, we The Lecturer Service Team and Unived student accounting team provide training on making simple financial reports especially to record income and expenses which will produce a profit and loss report for the tempe factory Mr. Ahmad Ramadhans uses the FIFO Perpetual method where this method is in accordance with the tempe production of Mr. Ahmad, who produce and sell directly every day. The results of this service are very helpful for the owner of the tempe factory, Mr. Ahmad Ramadhans, in recording incoming and outgoing cash and knowing profit and loss properly and correctly.