PELATIHAN DAN PENDAMPINGAN DALAM PEMBUATAN LAPORAN KEUANGAN USAHA KECIL MENENGAH AJIE FS

Clara Verandita

Abstract


Abstract            

Micro, Small and Medium Enterprises (MSMEs) are economic business activities carried out by individuals, households or business entities in accordance with applicable regulations. This study aims to discuss financial issues, especially regarding the preparation of financial reports based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) for individual companies or Micro, Small and Medium Enterprises (MSMEs). This Independent Study Report is written based on experience, research, and field conditions obtained during the Independent Study activity carried out at the Ajie FS Store Bandar Lampung for two months starting from February 11, 2021 to April 12, 2021. The problems faced by MSMEs are: there are some MSMEs who are not familiar with how to prepare financial reports in accordance with applicable regulations. Thus the author will help SMEs in solving the problem by helping the preparation of financial statements.

 

Keywords: UMKM, Financial Reports, SAK EMKM.

Full Text:

PDF

References


Firmansyah, Muhammad Aldi. 2018. “Penyusunan Dan Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Studi Kasus Pada Toko Meubel Zulfa Galery).” Jurnal Riset Dan Penelitian.

Ningtiyas, Jilma Dewi Ayu. 2017. “Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK-EMKM) (Study Kasus Di UMKM Bintang Malam Pekalongan).” Riset & Jurnal Akuntansi 2(1):11–17.

Nurmala, Nurmala, Damayanti Damayanti, and Evi Yuniarti. 2019. “Pengaruh Faktor Keuangan Dan Non Keuangan Pada Keberhasilan UMKM Di Kota Bandar Lampung.” Jurnal Ilmiah ESAI 13(1):27. doi: 10.25181/esai.v13i1.1270.

Rawun, Yuli, and Oswald Natan Tumilaar. 2019. “Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Suatu Studi UMKM Pesisir Di Kecamatan Malalayang Manado).” Jurnal Akuntansi Keuangan Dan Bisnis 12(1):57–66. doi: 10.35143/jakb.v12i1.2472.

Widiastoeti, H., and C. A. E. Sari. 2020. “Penerapan Laporan Keuangan Berbasis Sak- Pada Umkm Kampung Kue Di Rungkut Surabaya.” Jurnal Analisi, Predeksi Dan Informasi 21(1):1–15.




DOI: https://doi.org/10.33365/comment.v1i1.54

Refbacks

  • There are currently no refbacks.


Journal of Community Empowerment (Comment)
Published by Universitas Teknokrat Indonesia
Organized by Faculty of Economics and Business 
Jl. Zainal Abidin Pagaralam, No.9-11, Labuhanratu, Bandarlampung, Indonesia
Telepon : 0721 70 20 22
W : http://jurnal.teknokrat.ac.id/index.php/journalcomment
E : comment@teknokrat.ac.id