PELATIHAN PENCATATAN KEUANGAN BAGI UMKM di SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA, TANGGERANG
DOI:
https://doi.org/10.37296/jpi.v3i2.65Keywords:
Assets, Equity, Income Statement, Liabilities, Statement of Financial PositionAbstract
Abstract
Abstract :The importance of education in improving the quality of life of a nation and state is well recognized by the Bina Amanah Cordova Entrepreneurship School as an Entrepreneurial Human Resource educational institution that provides free education to high school graduates who have economic constraints in continuing their education to a higher level of education and allow a definitive answers regarding the existing economic constraints. The School of Entrepreneurship Bina Amanah Cordova is in dire need of Lecture who can provide knowledge and skills in accounting through financial recording training for Micro, Small and Medium Enterprises (UMKM).
Therefore, the Faculty of Economics and Business - Trisakti University in order to help meet the needs of these teaching staff, in collaboration with the Bina Amanah Cordova Entrepreneurship School carry out Community Service (PKM) by providing practical training on recording MSME financial transactions in accordance with SAK-ETAP Accounting standards. , begins with an explanation of the understanding and accounting process starting from recording financial transactions in journals to the posting process to the general ledger and financial statements, practicing accounting questions, and discussing financial recording problems that Cordova students still face.
The results after the PKM implementation were in line with expectations, where participants were very enthusiastic about asking about SAK-ETAP accounting and answering the accounting exercises given.
References
Fauzi, R., Pramiudi, U dan Djanegara, S.M. (2018). Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan, Studi Kasus Pada Toko Besi Sumber Baja Mandiri. Jurnal Ilmiah Akuntansi Kesatuan, Vol.6, No.3, pp. 217- 226.
Lembaga Pengembangan Perbankan Indonesia (LPPI)., & Bank Indonesia. (2015). Profil Bisnis Usaha Mikro, Kecil Dan Menengah (UMKM). LPPI, Jakarta.
Laipiopa, J. (2019). Pentingnya pendidikan di Indonesia. https://www.kompasiana.com/joiyalaipiopa, diakses tanggal 10 Nopember 2020.
Hikmah, & Jusmaya, A. (2020). Pembinaan Pengelolaan Keuangan Keluarga Dan Peningkatan Kemampuan Bahasa Inggris Pada Ibu Rumah Tangga Di Perumahan Griya Tahap 1 Batu Aji. Puan Indonesia, 2(1), 45-54. https://doi.org/10.37296/jpi.v2i1.28
Yayasan harapan Umat (2009). Info Kuliah Kewirausahaan Gratis, Bina Amanah. infokuliahgratis.blogspot.com. diakses tanggal 9 Nopember 2020.
Weygandt, j.j., Kieso, E.D., Kimmel, D.P. (2016). Accounting Principles. 12th Edition, Jhon Wiley & Sons Inc, New York, USA.
Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan. IAI, Jakarta.
Rini, E.L.F. (2015). Penyusunan Dan Penyajian Laporan Keuangan Berbasis SAK ETAP (Studi Pada UMKM Ekspedisi CV. Manidiri) Periode 2014. Jurnal Kajian Ilmiah Akuntansi, Vol.4, No. 4, pp.1-10.
Smith & Skousen (2004). Intermediate Accounting, 8 th Edition, South Western Publishing.