PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA PADA UMKM: UPAYA DALAM MENGHINDARI KERUGIAN PADA PENGELOLAAN USAHA

Ani  Setyowati; Scorina  Dwiantari; Rusdiana  Permanasari

doi:10.53363/bw.v2i1.56

Authors

Ani Setyowati Universitas Semarang
Scorina Dwiantari Universitas Semarang
Rusdiana Permanasari Universitas Semarang

DOI:

https://doi.org/10.53363/bw.v2i1.56

Keywords:

training, financial reports, MSMEs, pelatihan, laporan keuangan, UMKM

Abstract

Financial statements are tools that present entity information in terms of assets, liabilities, and equity. With the financial statements, the financial condition of a business can be reflected. Financial reports can be used as a tool to evaluate as well as a tool in determining the capabilities of business actors in carrying out the operations of a business. Not only that, with the existence of financial reports, projections of future business operations can be better planned. However, for Micro, Small and Medium Enterprises or MSMEs, not all business actors are able and understand the importance of financial reports for the sustainability of these Micro, Small and Medium Enterprises or MSMEs. In reality, there are still many MSMEs who do not understand the importance of financial reports for the sustainability of a business or business. The results of this activity provide assistance and training for MSMEs to compile a financial report in a simple form in accordance with SAK EMKM which is regulated by the IAI Council.

Downloads

Download data is not yet available.

References

Abdianur, & Sudjinan. (2019). Peningkatan UMKM melalui sosialisasi laporan keuangan sederhana di Kelurahan Damai Baru Kecamatan Balikpapan Selatan. Jurnal Abdi Masyarakat Ilmu Ekonomi, 01(2).

Benedictow, A., & Hammersland, R. (2020). A financial accelerator in the business sector of a macroeconometric model of a small open economy. Economic Systems, 44(1). https://doi.org/10.1016/j.ecosys.2019.100731

FASB, & IASB. (2009). FASB and IASB Reaffirm Commitment to Memorandum of Understanding. IFRS for SME, October, 1–23. http://www.ifrs.org/use-around-the-world/global-convergence/convergence-with-us-gaap/Pages/convergence-with-us-gaap.aspx

Hadziq, M. F., & Nafis, M. C. (2017). Implikasi Pendampingan Mitra Usaha Kecil Menengah (Studi Pendekatan Melalui Pelatihan Laporan Keuangan Sederhana). Jurnal Middle East and Islamic Studies, 4(2), 396–409.

Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165–178. https://doi.org/10.1016/j.adiac.2015.03.012