Edukasi Pencatatan Keuangan Usaha Mikro Kecil dan Menengah di Desa Baji Mangngai Kabupaten Maros Sulawesi Selatan

Penulis

  • Tenriwaru Tenriwaru
  • Andi Nurwanah
  • Serlin Serang
  • Eko Mayndarto

DOI:

https://doi.org/10.33096/balireso.v10i1.321

Kata Kunci:

MSMEs, Education, Financial Recordkeeping, Economic Resilience.

Abstrak

Small Medium Enterprises (MSMEs) have an important role in the Indonesian economy because they make a significant contribution, especially in the formation of gross domestic product and employment. MSMEs in several villages are also growing well, but it turns out that in addition to capital problems that hinder the progress of MSMEs, there are also administrative problems such as their difficulties and financial records, making it difficult for MSME players to evaluate the development of the businesses they manage. The recording that they do daily is still limited to cash outflows and inflows, purchases and sales. Not yet in the form of simple financial reports so that they MSME players have not been able to evaluate business development to the fullest. Community Service in synergy with MSME players in Baji Mangngai Village, Maros Regency provides education on micro business financial records that can help PKM partners to be able to evaluate the sustainability of their business because MSMEs are believed to have high economic resilience so that they can support the stability of the financial system and the economy.

Referensi

K. Wijaya, 2019. “Pengaruh Kualitas Laporan Keuangan Terhadap UMKM serta Prospek Implementasi Sak Etap”. Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen).

M. F. Sumadi and A. Prathama, 2021. “Peran Pemerintah Daerah dalam Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) “Handycraft” Limbah Kayu Jati Sebagai Produk Unggulan Kabupaten Bojonegoro”. Jurnal Ilmiah Indonesia.

N. Nuvitasari and N. Martiana, 2019. “Implementasi SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM)”. International Journal of Social Science and Business.

Risal and R. Wulandari, 2020. “Persepsi Pelaku UMKM Dalam Menyusun Laporan Keuangan”. JAD: Jurnal Riset Keuangan Dewantara.

S. Widjaja, 2018. “Penyusunan Laporan Keuangan Sederhana Untuk UMKM Industri Konveksi”. Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat.

Unduhan

Diterbitkan

2025-01-07

Terbitan

Vol 10 No 1 (2025)

Bagian

Articles

Lisensi

Authors who publish with Jurnal Balireso agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.