Simple Financial Statements Research Articles

Optimizing MSME Financial Management through Simple Financial Statement Training

This community service program aims to improve the understanding and skills of Micro, Small, and Medium Enterprises (MSMEs) in the preparation of simple financial statements and the preparation of Business Identification Numbers (NIB). Angkringan Pak Owie was chosen as a partner because he faced obstacles in financial management and business legality. The methods used include direct training and mentoring regarding systematic financial recording and steps to make NIB through the Online Single Submission (OSS) platform. Through this activity, partners are able to prepare simple financial statements independently and understand the NIB registration process. The results of this program show that Angkringan Pak Owie has succeeded in registering NIB, so that it has business legality that makes it easier to access capital and opportunities to participate in government programs.

Training on Preparation of Simple Financial Statements and Marketing Strategies for Cendol "Men Tablen"

Business in the cendol sector opens up economic opportunities for many housewives to increase their family income. With relatively small capital and flexible working hours, many mothers can get involved in the cendol business as a way to support their family's financial needs. Through community service activities, cendol MSMEs receive education and training that helps them understand and apply modern marketing strategies, so that they can increase their competitiveness and business growth. The first obstacle is limited capital so that the production process is still limited. Second, this group has never made a financial report so that the development of the business or performance of this group cannot be known. Third, the distribution and marketing of products are still carried out conventionally. Partners do not yet have a qualified marketing strategy, resulting in the coverage of the product market share being very minimal. The advancement of digital technology in the era of globalization without being balanced by the ability to utilize advances in science and technology has hampered business development. The conclusion of the implementation of this community service is 1) Cendol Men Tablen UMKM does not yet have adequate financial transaction records, as well as the desire to expand market share, 2) Socialization related to marketing strategies based on Marketing Mix is considered appropriate to the needs of partners, and 3) Cendol Men Tablen UMKM experiences difficulties in meeting the needs of production support facilities due to limited capital.

Peran Aplikasi Siapik Dalam Meningkatkan Kualitas Laporan Keuangan CV. Rapoviaka Simple

This research discusses the role of SI APIK application in improving the quality of CV Rapoviaka Simple's financial statements. SI APIK, as an integrated financial information system, is designed to simplify the process of recording, processing, and reporting company finances. The application is designed to simplify the financial recording process, reducing the potential for human error. This study aims to determine the role of the SIAPIK application in improving the quality of financial statements. The type of research used is descriptive qualitative research using primary data. Interviews and observations are a reference in this study to explain a measure of the quality of financial statements. The results of this study indicate that the SI APIK application has succeeded in increasing the efficiency of preparing financial reports. SI APIK also helps in managing financial data in real-time allowing companies to respond to market changes faster.

PENGENALAN APLIKASI UKM DAN CARA PENGGUNAANNYA BAGI UKM DI WILAYAH KELURAHAN BUGANGAN SEMARANG

MSMEs in the Bugangan sub-district area engaged in food processing business, most of them have not been able to make simple financial statements. To facilitate the recording of business transactions, the service team will introduce a Smartphone-based SME Application. Most business actors still lack understanding of SME applications and cannot use them. The purpose of the service activities carried out by the Lecturer Team of the Faculty of Economics, University of Semarang is to introduce Smartphone-based SME Applications and socialize the features of SME Applications and how to use them. The service activity will be held on Friday, November 10, 2023. The implementation of service activities at Balai RW 07 Building Jl. Serayu I, Bugangan Village, East Semarang District.The activity was carried out for one day from 13.00 to 15.00 (1 x 2 hours). Service activities are carried out using lectures, training and discussion/question and answer methods. The work procedure for service activities is carried out through several stages, including the identification stage, preparation stage, implementation stage, monitoring and evaluation stage, reporting and publication stage. The material presented was to introduce the features of the SME Application and how to use it. SME Application features consist of journals, general ledgers, balance sheets, profit and loss, balance sheets, periods, debts, receivables, excel exports and income tax returns.
 
 Keywords: Sme Application, Smartphone-Based, Financial Report

Strengthening Business Management through the Digitalization of Simple Financial Statements and Brand Development for UMKM and Bumdes in Cipayung Village, Bogor District

Pengabdian Kepada Masyarakat (PKM) was held in Cipayung Village, Megamendung District, Bogor Regency. The objects of these programs are UMKM and BUMDes in Cipayung Village which have very good potential in terms of location and market share, but are still experiencing various problems. The problems faced by UMKM and Cipayung BUMDes are a lack of knowledge regarding the importance of developing branding or business identity for their business, not recording financial reports properly and still manual financial bookkeeping carried out by BUMDes. Based on these problems, we will carry out various work programs including training and assistance in preparing simple financial reports for MSMEs, digitizing financial accounting for BUMDes and developing branding for MSMEs in Cipayung Village. With several work programs that have been implemented, it is expected to improve the quality and performance of MSMEs in Cipayung Village in terms of business management and business management by increasing knowledge and skills regarding simple financial reports and developing branding or business identity. Likewise, the Cipayung BUMDes are expected to be able to improve and improve their business management in terms of efficiency and effectiveness of bookkeeping with the digitalization of financial accounting that has been realized.

UMKM Empowerment through Training & Assistance in Preparing Simple Financial Statements at UMKM Adok Furniture

The implementation of community service aims to empower UMKM through training and assistance in preparing simple financial statements. This activity was carried out for UMKM actors Adok Furniture Sentul Village, Babakan Madang, on July 21 to August 23, 2023. The implementation method is socialization, training and mentoring. The result of this activity is that Adok Furniture MSME actors can understand and compile cost of goods order cards, debt cards, accounts receivable cards, cash book, raw material stock cards, income statements, statements of financial position, and notes to financial statements. Previously, UMKM actors had not prepared financial statements for their businesses. Through this training and mentoring, Adok Furniture UMKM actors can find out the right cost of goods produced and selling prices, manage accounts receivable and raw material stocks, and find out the condition of business financial performance.

The New Employee Recruitment with the Spiderplot Method and Financial Management Calculation in Recruitment


 
 
 This research aims to produce a new design of employee recruitment for the position of store head or pharmacist and the financial management calculation design in recruitment at the XYZ branch in Surabaya. The object of research is a profitable business venture in the pharmaceutical field and establishes the procurement and sale of pharmaceutical needs to the general public with national standards in Indonesia. The research tests used the employee selection system as well as the company's financial budget design for recruitment with qualitative research methods. The research was analyzed using the spider diagram method as well as B.E.S.S.T, Basory's - Economic - Suggestions for Solutions to the Trouble – method as well as simple financial statements of employee recruitment. Based on this research, the spider diagram method can be an alternative for evaluating potential new employees to get the best candidates. This research produces a scientific novelty regarding six indicators of new employee recruitment, namely salary, social network, experience, education, communication, and capital, as well as generating efficiency and effectiveness in simple financial statements related to employee recruitment.
 
 

Pelatihan Pencatatan Keuangan Pelaku UMKM Rewulu Kulon Sidokarto Godean Sleman D.I Yogyakarta

KM plays a role in building the national economy, namely absorbing job seekers, raising income, building rural economy, increasing non -gas exports and increasing gross domestic product (GDP). However, not all UMKM actors record transactions in bookkeeping. This service activity aims to provide training in the preparation of simple financial statements of UMKM actors. The training subjects were UMKM actors in Rewulu Kulon Sidokarto Godean Sleman. The method used is the lecture method, tutorial and discussion. This activity was carried out on 6 and 13 May 2023 involving 20 participants. Participants are given training on financial recording. Training activities for the preparation of simple financial statements in Rewulu Kulon Sidokarto Godean Sleman went smoothly. Post -training, knowledge and skills of participants in preparing financial statements increases. Increasing the ability to prepare financial statements helps UMKM actors in calculating the benefits or losses of business cash flows and flows.

EDUKASI PENCATATAN LAPORAN KEUANGAN SEDERHANA BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM)

MSMEs, resilient and resistant to the economic crisis, can absorb labour, thereby reducing unemployment. Therefore, activities for MSMEs are needed to develop their business in a better direction. Tlogo Hamlet business actors still need to pay more attention to recording reports; there is no separation between personal money and business money, and lack of knowledge about the benefits of recording simple financial statements. The purpose of implementing community service activities in Education Report Recording for MSMEs in Tlogo Hamlet, Sutopati Kajoran Village, is to provide education and assistance to MSMEs related to recording financial statements, how to record and their benefits for businesses. Assisting MSMEs in implementing bookkeeping in their daily activities. The PAR (Participatory Action Research) method is the method of implementing this community service. To solve existing problems, the activities carried out consist of investigations, actions, and reflections. Inquiry is the stage where the team searches for problems and needs, which can obtain the main problems and programs needed. Action is the stage carried out to carry out the program, which consists of two activities: forming partnerships and implementing activities needed by partners. Partners in implementing this service consist of MSMEs actors, women farmer groups, and PKK groups. The reflection stage is the stage that shows the results of activities and reviews activities that have been carried out. The results of the community's implementation and research are aware of the benefits, understanding and increased knowledge about the importance of recording simple financial statements for business actors. This service activity implies that MSMEs actors, especially in Tlogo Hamlet, Sutopati Kajoran Village, can understand good ways of entrepreneurship through financial records to make it easier for them to develop achievements and know progress through cash inflow and outflow transaction activities.

Optimalisasi Usaha melalui Pendampingan Penyusunan Laporan Keuangan bagi Pengusaha Minuman Sari Nanas

Purpose: Community service activities in the form of assistance in preparing financial reports are held to help optimize business reporting for pineapple juice drink entrepreneurs in Blitar Regency. The main problem faced by entrepreneurs is the absence of a structured record of financial activities. This is triggered by the limited ability of entrepreneurs in identifying the components of product costs. Method: The mentoring program was carried out using the FGD mechanism which was divided into 5 groups with 5 members in each group. The FGD stages include problem identification, assistance in identifying product cost components, preparing financial reports, and evaluating. Results: The mentoring program which lasted for 6 months went well. Entrepreneurs realize that there are several cost components that have not been calculated as part of determining the selling price, such as depreciation expense for equipment and labor. As an implication, the estimated profit that has been calculated so far is still not fully accurate. After carrying out assistance in the preparation of simple financial reports, the entrepreneurs were finally able to present more accurate profit/loss reports so that during their evaluation they began to make adjustments to product sales management. Limitations: The community service program was carried out in the Kalikebo village area of Blitar regency to pineapple juice drink entrepreneurs. Mentoring activities are carried out on two main issues, namely cost identification, and preparation of simple financial statements Contributions: A series of mentoring activities carried out are expected to help pineapple juice drink entrepreneurs to determine more accurate selling prices, and help present simple financial reports as material for business evaluation

Increasing Financial Literacy in RT RW net Indonesia Cooperatives and Msmes Through Simple Bookkeeping

This Community Service activity aims to increase financial literacy in RT RW Net Indonesia Cooperatives and MSMEs in Tugubandung Village through simple bookkeeping training. The background of this activity is the phenomenon of cooperatives and MSMEs who have yet to realize the importance of simple bookkeeping and have yet to prepare financial reports. The method for implementing this community service activity is to provide training in preparing simple financial statements. The implication of this community service activity is to increase the knowledge and ability of Cooperative managers and MSMEs owners to present financial reports through simple bookkeeping. By keeping simple bookkeeping, Cooperatives and MSMEs can have competitiveness and strengthen the economic pillars in achieving sustainable economic development goals.

PARENTING BERBASIS FITRAH DI ERA DIGITAL PADA PONDOK PESANTREN HIDAYATUL HASANAH DESA BANJAREJO KECAMATAN PANEKAN KABUPATEN MAGETAN

This study aims to solve the problems experienced by partners related to anxiety about the bad influence of the digital era on child development. The method of implementation and the stages to be carried out by carrying out training on the preparation of simple financial statements. The process of organizing the training is carried out in several stages, namely the preparation, implementation and reporting stages. The findings reveal that the challenges of children in the digital era are also felt by teachers and parents at the Hidayatul Hasanah Islamic Boarding School in Banjarejo Village, Panean District, Madiun Regency because Islamic education is optimal, but in terms of digital supervision at home it is still not optimal, easy access to technology and the lack of knowledge and parental supervision of digitalization creates unrest among parents. Whereas supervision of the use of technology in children is very important because it will have an impact on the future of the child itself.

IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN DI KOTA JAMBI

Islamic boarding schools are non-profit entities and have a very important role in the preparation of financial statements, until now Islamic boarding schools in Indonesia still use simple financial statements. Therefore, BI cooperates with IAI to issue Islamic boarding school accounting guidelines (PAP) and PSAK 45. The method used in this research is qualitative with a descriptive approach. This study aims to determine and analyze the recording of financial statements in Islamic boarding schools in Jambi in accordance with Islamic boarding school accounting guidelines and PSAK 45. In the results of the study, the components of Islamic boarding schools accounting guidelines consist of statements of financial position, reports on changes in net assets, cash flow statements, notes on financial statements. whereas in PSAK 45, statements of financial position, activity reports, cash flow statements, and notes to financial statements, until now Islamic boarding schools only use simple financial reports because they do not understand well about Islamic boarding school accounting guidelines, due to lack of knowledge and information about accounting guidelines pesantren and PSAK 45.

PENINGKATAN PRODUKTIVITAS MELALUI IMPLEMENTASI MANAJEMEN USAHA KECIL KULINER AYAM ORIENTAL SAUCE HOMEMADE JEMBER

The increasing public interest in processed chicken cuisine in Jember Regency encourages an increased number of chicken cuisine entrepreneurs with various spices and flavors. One of these processed chicken culinary businesses is Ayam Oriental Sauce Homemade Jember. This culinary business was pioneered at the beginning of the 2020 pandemic by offering processed Korean. Due to limited capital, equipment, and labor, products are made of order. Capital limitations lead to a lack of production capacity; Chicken Oriental Sauce Homemade currently lacks the marketing knowledge to remain competitive. The marketing is still limited to neighbors and close friends. Business partners do not yet have a dedicated social network for product marketing and promotion. In addition, business and family finances are still related because partners lack the knowledge and skills to compile simple financial statements. Through the mentoring activities carried out, it is expected that this culinary Mitra will be able to integrate into the business through service activities in the form of management support and business development, resulting in quantitative and qualitative improvement of culinary chicken products. With the increased knowledge and skills of marketing partners, including product packaging and online promotion through social media, wider marketing reach and higher product sales will be achieved, improving partner well-being

EFEKTIFITAS PENGGUNAAN LAPORAN KEUANGAN SEDERHANA BAGI PEDAGANG KAKI LIMA PASAR TRADISIONAL KOTA PARIAMAN

One of the causes of the lack knowledge of street vendors is the low level financial literacy. On the other hand, financial literacy is one of the key principles of entrepreneurship that will assist in making decisions and carrying out activities that have financial consequences. When the financial literacy of street vendors is low, this will be a barrier in achieving business success considering that street vendors operate in a dynamic and complex environment. Most of the problems faced by business actors are related to financial statements that are not clear and do not even have financial statements. Therefore, we must prepare maximum accounting concepts for street vendors so that they are easy to understand and can be applied to managed businesses. Financial reports in traditional markets are dominated by traders who have quite large businesses. So in this study, the researchers tried to provide an effective use of simple books (simple financial statements) for street vendors in traditional markets in order to determine the net profit earned in one period. The method used in this research is descriptive quantitative. The study used a Pre-Experimental design, namely One-Group Pretest-Posttest Design. This research only involved 1 experimental group without a control group. This design compares the situation before and after being treated with the use of simple books (simple financial statements) to see net income. Data collection techniques used are questionnaires, interviews, and documentation studies. While the data analysis technique used will be descriptive statistical analysis which refers to the existing interval values to measure effectiveness and describe the results of these measurements. From the results of data analysis calculated based on each indicator, it is obtained; First, it can be understood to obtain 3.168. Second, Relevance got 3,196. Third, Reliability got 3,172. Fourth, comparability obtained 3.172. From some of these indicators, the average variable is 3,177 which is in the interval value of 2.45 - 3.2 and shows effectiveness. So, the conclusion of this study is that the use of Simple Financial Statements for Street Vendors in Pariaman Traditional Markets has been effective.Keywords: Effectiveness, Financial Report

Pendampingan Pencatatan Keuangan Sederhana Bagi Pelaku UMKM Bidang Pariwisata di Desa Petahunan, Kab. Banyumas

Micro, Small, and Medium Entreprisess are businesses run by commoner with limited capital, and apply simple technology. Micro, Small, and Medium Enterprises are an important part of the country's economy so it needs the role of the government to be able to support the existence of MSMEs. But the challenges faced by MSMEs are not easy such as making simple financial statements so that later they can be used as a condition for credit applications at banks, this is done so that MSMEs continue to grow and can innovate. The purpose of this activity is that business actors/MSMEs in Petahunan can apply continuously to simple financial records on each transaction. Methods carried out by counseling, training and mediation, as well as direct practice regarding recording transactions. The results showed that the participants enthusiastically participated in counseling, actively asking to be able to make financial statements simply. Based on this activity, it can be concluded that the MSMEs of petahunan have understood the importance of recording transactions to make simple financial statements. This will certainly have a good impact on business continuity and to create economic independence.

PENERAPAN PENCATATAN LAPORAN KEUANGAN SEDERHANA TERHADAP UMKM SURABAYA

This study aims to determine the application of recording simple financial statements on CV. Zincergy Indonesia. Sampling is done by taking transaction data in CV. Zinergy Indonesia during the period April 2022. This research is a qualitative research by comparing the process of recording financial statements on CV. Zinergy Indonesia on a daily basis that does not meet the criteria for good recording with a simple process of recording financial statements by researchers. The results of the study showed that CV. Zinergy Indonesia suffered an unknown loss due to irregular financial reporting.

WORKSHOP ON MAKING FINANCIAL STATEMENTS TO INCREASE DATA INDEPENDENCE IN THE DIGITAL ERA FOR INDONESIAN MSMES

In developing Small and Medium Micro Enterprises (MSMEs) it is necessary to know the performance of its business in view of its business financial statements. The problem that exists today is that the majority of MSMEs in Indonesia do not make financial statements because of various things, namely busyness in trying and not knowing how to make financial statements. The results of interviews and surveys to 100 MSMEs in Indonesia in February are that almost all MSMEs do not know how to make basic or simple financial statements. So we as Pengabdi aim to provide knowledge of making simple financial statements by providing training and assistance in making digital financial statements with the help of Smartphones, due to the flexibility of time and place in its manufacture. The method provided by way of 1.Training in making simple financial statements for MSMEs, 2.Training and assistance in making android-based digital accounting in Smartphones. The results of the workshop of MSME participants who follow the spirit of practice and can make financial statements on their respective Smartphones

Edukasi Dan Pelatihan Administrasi Terhadap Santri Putri Pondok Pesantren Mbah Ashfiya’ Di Desa Pranggang Kecamatan Plosoklaten Kabupaten Kediri

Financial statements are basically the result of an accounting process that can be used as a tool to communicate financial data or company activities to interested parties. The financial statements were also prepared by the student daughter of Pondok Pesantren Mbah Ashfiya' as one of the business responsibilities that have been carried out which will later be reported to the caretaker of Pondok Pesantren Mbah Ashfiya'. In addition, financial statements are also useful to find out the real condition of business finance, regulate and control financial transactions that occur throughout the overall sustainability of the business. Financial statements can also be the basis of economic decision making in business management such as pricing and others. But in its realization, the student daughter of Pondok Pesantren Mbah Ashfiya' had difficulty in terms of making simple financial statements and transaction bookkeeping. Therefore, researchers took the initiative to conduct "Education and Administrative Training on Santri Putri Pondok Pesantren Mbah Ashfiya' in Pranggang Village, Plosoklaten District, Kediri Regency" which was considered very suitable to overcome the above problems. In this study, we used the PAR (Participatory Action Research) method. PAR method is a study or applied research that involves researchers or actors of devotion or empowerment to take a role. By directly participating in conducting education and administrative training on the students of Pondok Pesantren Mbah Ashfiya' Kediri which is carried out in 2 implementation methods, namely online and face to face which is expected to form skills, insights and understanding in terms of reporting and good archival administration.

PEMBERIAN PELATIHAN ( PEMBUATAN PROPOSAL, VARIAN PRODUK, PENGEMASAN PRODUK, PEMASARAN DIGITAL, PEMBUKUAN DAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA) TERHADAP PARA PELAKU UMKM PENGOLAHAN IKAN ASIN DI DESA KUBANG PUJI KABUPATEN SERANG BANTEN

The obligation as a lecturer in carrying out tri dharma is one of them through community service. This community service aims to increase the ability and skills of salted fish processing businesses and is strived to switch from conventional to modern industry immediately. Based on our analysis as a devotional team, the devotion in this period was held from July 14 to August 15, 2021, spending approximately 34 (thirty-four) days, and was located in kubang Puji village of Pontang District of Serang Banten Regency. The number of participants is approximately 20 (twenty) participants, 70% of business people, and some surrounding residents. The first day of training is: making proposals, the second day of product variant training, the third day of product packaging training, the fourth day of digital marketing training, the fifth day of bookkeeping training, and the creation of simple financial statements. The methods applied in these training are through lectures or presentations of materials, demonstrations, practice exercises, and discussions with participants. After the training activity is completed, the training committee will conduct a survey and evaluation to see how much impact the change will have on the salt fish processing MSME business actors. The training results showed that the training in this community service program was efficient and on target, all evidenced by the survey results a week after the training. It turned out that many participants immediately practiced it. Through this training, various skills are expected to be able to encourage increasing skills, including being able to make proposals, product variants, product packaging, product marketing using social media, business bookkeeping, and making simple financial statements to MSME actors processing salted fish in Kubang Village Puji Pontang Kabuputen Serang Banten District. These training are also expected to increase the income of business actors to prosper all parties, especially business actors and employees. They have a positive impact can also develop local government revenues that will impact the equalization of regional development. All the obstacles that arise in each training can be overcome through two-way communication, and build each other, so that event after the event can run well according to this plan, all thanks to the cooperation of all parties. As for the criticism and advice that can be submitted from the results of community service programs, participants are expected to continue to have the spirit and motivation to develop their business through the training given. For academics can always transfer knowledge to all those who need it and