Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona

Saekarini Yuliachtri, Rosalina Ghozali, Darma Yanti, Nina Sabrina

Abstract


Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage

Keywords


Training; Implementation, Accounting Process, Financial Statement

Full Text:

PDF

References


Al Haryono, J. (2001). Dasar-Dasar Akuntansi, Jilid 1. Yogyakarta: YKPN..

Indonesia, I. A. (2013). Pengantar Akuntansi..

Indonesia, I. A. (2014). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Jakarta: Dewan Standar Akuntansi Keuangan.

Kurniawati, E. P., Nugroho, P. I., & Arifin, C. (2015). Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM). Jurnal Manajemen dan Keuangan, 10(2).

Rudiantoro, R., & Siregar, S. V. (2012). Kualitas laporan keuangan UMKM serta prospek implementasi SAK ETAP. Jurnal Akuntansi dan Keuangan Indonesia, 9(1), 1–21.




DOI: https://doi.org/10.34001/jdc.v3i3.1039

Article Metrics

Abstract view : 20 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

We are Proud Member of Asosiasi Jurnal Pengabdian Kepada Masyarakat
AJPKM


Web
Analytics Made Easy - StatCounter

View My Stats

Free counters!

Creative Commons License
Journal of Dedicators Community is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Currently this Journal is Indexed by

7 moraref1 Google Scholar2 ISJD3 Garuda4 Onsesearch5 BASe6 Neliti7 moraref