Peningkatan Pemahaman Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Di Wilayah Meruya Selatan

Abstrak

The role of micro, small and medium enterprises (MSMEs) in developing countries such as Indonesia is very important in terms of job creation, generation of economic activities and promotion of business development activities. Amid the increasing MSMEs sector in Indonesia, there are also problems that cause MSMEs to still not develop optimally. One of the causes is the lack of attention to the importance of financial management. MSMEs players tend to ignore the standards that have been set due to a lack of knowledge of financial management. Whereas financial management and accounting records will be very useful for evaluating performance. SAK EMKM, which is effective on January 1, 2018, is a financial accounting standard for MSMEs. However, MSMEs in the Meruya Selatan Region still lack understanding of SAK EMKM and skills in preparing financial reports based on SAK EMKM because not all MSMEs business actors have an educational background in economics, especially accounting. The results of the activities that have been carried out that the participants are very enthusiastic and give a positive response to the community service activities that have been carried out. This can be seen from the results of the questionnaire that has been given which states that they strongly agree by 40% on a scale of 4 for the workshop activities for preparing financial reports based on SAK EMKM