SOSIALISASI PENERAPAN SAK EMKM PADA UMKM DI KELURAHAN GUNUNG LINGAI

Authors

  • Agus Riyanto
  • Devy Putri Milanda Universitas Widya Gama Mahakam Samarinda
  • Novita Dewi Universitas Widya Gama Mahakam Samarinda
  • Abdi Kurniawan Universitas Widya Gama Mahakam Samarinda

Keywords:

Financial Reports, UMKM, SAK EMKM

Abstract

Universities carry out Tridharma duties, one of which is community service. This activity is focused on socialization related to financial accounting in MSMEs, known as SAK EMKM. The preparation of financial reports based on SAK EMKM aims to help and simplify the design of a simple accounting system for business owners in making financial reports. The target of this activity is MSME owners around the Gunung Lingai sub-district.  The methods used in this activity are lectures and simulations for implementing SAK EMKM.

Based on the results of implementing community service, it can be concluded that this activity is able to increase the understanding of MSME players regarding the preparation of financial reports in accordance with EMKM Financial Accounting Standards and businesses can more easily obtain funds for MSME businesses afterwards. By looking at the results that have been achieved in socializing the application of SAK EMKM to MSMEs in Gunung Lingai subdistrict, it is necessary to carry out further socialization and mentoring in accordance with the main issues discussed so that MSMEs can overcome the problems they will face in marketing their products

References

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Ningtyas, J. D. A. (2017). Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM) (Study Kasus Di UMKM Bintang Malam Pekalongan). Owner: Riset Dan Jurnal Akuntansi1, 9

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Published

2024-09-12

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Articles