Mewujudkan Kemandirian UMKM Melalui Pelatihan dan Pendampingan Pencatatan Laporan Keuangan Dan Penetapan Harga Jual Produk
DOI:
https://doi.org/10.14414/kedaymas.v3i2.3623Keywords:
financial report, training and mentoring, MSMEAbstract
The Indonesian government has declared Covid-19 as a national disaster since April 13, 2020. Various efforts have been made by the government such as Work From Home (WFH), social distancing, and the Enforcement of Restrictions on Community Activities (PPKM) to reduce the spread of the corona virus. However, this policy has an impact on the decline in people's purchasing power. One of the sectors affected is MSMEs. This service aims to provide assistance in making financial statement bookkeeping and determining product selling prices for MSMEs in Pesawaran Regency. The three stages of activities carried out include preparation, implementation and monitoring. Preparation is carried out by conducting surveys in the field in coordination with partners. The implementation is carried out by training and mentoring using the lecture method followed by a question and answer discussion, and practicing making financial reports and calculating product selling prices. Monitoring is carried out periodically during service activities. This service results in the recording of simple financial statements, namely the cash book, accounts payable book, accounts receivable book, and inventory book, as well as calculating production costs and selling prices (hpp). Knowledge and soft skills regarding financial reports and determining product selling prices for MSME owners are needed, so that their business development can be monitored.References
Agustina, F and Khoiriyah, Y, 2020. Pengaruh Penerapan Akuntansi Dalam Pembukuan Laporan Keuangan Umkm Pisang Goreng Dihi Nilah Terhadap Keberlangsungan Usaha Di Kecamatan Sukarame Bandar Lampung. J-ABDI Jurnal Pengabdian Masyarakat, Vol. 1 No. 6
Hamzah, L. M. and Devi, A. 2019. Pengaruh Perkembangan Usaha Mikro, Kecil, Dan Menengah Terhadap Pendapatan Nasional Pada Sektor Umkm Di Indonesia Jurnal Ekonomi Pembangunan, 8(2), pp. 215–228.
Rudianto, 2012. Buku Pengantar Akuntansi Konsep & Teknik Penyusunan Laporan Keuangan (Adaptasi IFRS).
Tim Penyusun, 2019. Akuntansi Keuangan Berdasarkan SAK berbasis IFRS.
Supriyanto, Dodi, Vania Rakhmadhani, and Cecep Toufiqqurohman. 2021. Implementasi Pemasaran dan Pencatatan Penjualan Sederhana pada UMKM Tanaman Hias Arcamanik Kota Bandung. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol.5, No. 2, Mei 2021 Hal 233 – 240
Bartz, W., & Winkler, A. (2016). Flexible or fragile? The growth performance of small and young businesses during the global financial crisis - Evidence from Germany. Journal of Business Venturing, 31(2), 196–215. https://doi.org/10.1016/j.jbusvent.2015.10.002
Humaira, I., & Sagoro, E. M. (2018). Pengaruh Pengetahuan Keuangan, Sikap Keuangan, Dan Kepribadian Terhadap Perilaku Manajemen Keuangan Pada Pelaku Umkm Sentra Kerajinan Batik Kabupaten Bantul. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19363
Naidu, S., & Chand, A. (2012). A comparative study of the financial problems faced by micro, small and medium enterprises in the manufacturing sector of Fiji and Tonga. International Journal of Emerging Markets, 7(3), 245–262. https://doi.org/10.1108/17468801211236974
Ary, William Wendy, 2021. Pelatihan Kontrol Keuangan UMKM di Masa Pandemi menggunakan Media Daring Googlemeet. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol. 5, No.4, November 2021 Hal 509-516
Sudjana, D. (2007). Ilmu dan Aplikasi Pendidikan: Bagian 4 Pendidikan Lintas Bidang (2nd ed.; W. rasyidin Muhammad ali, R. Ibrahim, Nana syaodih nukmadinata, Djudju sudjana, ed.). Jakarta: PT Imperial Bakti Utama.
Diyani, Lucia Ari, Ratna Dewi Kusumawati, Iren Meita. 2021. Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi). Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol.5, No. 2, Mei 2021 Hal 222 – 232.
Badria, N., & Diana, N. (2018). Persepsi Pelaku UMKM dan Sosialisasi SAK EMKM terhadap Diberlakukannya Laporan Keuangan yang Berbasis SAK EMKM 1 Januari 2018 (Studi Kasus Pelaku UMKM Se-Malang). Jurnal Ilmiah Riset Akuntansi, 7(1), 55–66.
Manoppo, Wilfried S., and Frendy AO Pelleng. 2018. Pelatihan Penyusunan Laporan Keuangan Dengan Teknik Pembukuan Sederhana Bagi Pelaku Usaha UMKM Di Kecamatan Malalayang Kota Manado Provinsi Sulawesi Utara. JURNAL ADMINISTRASI BISNIS (JAB) 7.2 (2018): 6-9.
Sholikin, A., & Setiawan, A. (2018). Kesiapan UMKM Terhadap Implementasi SAK EMKM (Studi UMKM di Kabupaten Blora). Journal of Islamic Finance and Accounting, 1(2), 35–50.