Edukasi dan Pendampingan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Cash dan Accrual Basis pada UMKM Pisang Coklat di Kota Pekanbaru

Abstract

Micro Business is an activity that is widely carried out by Indonesian people. UMKM play a very important role in creating jobs, as well as helping the government in reducing the existing unemployment rate. MSME activities cannot be separated from accounting activities which are very useful for showing development or financial conditions so that the survival of UMKM can be recorded and become material for evaluating. The high potential of MSMEs in economic development is not balanced with the quality of UMKM. The purpose of this service is to assist in the preparation of financial reports on MSME of chocolate banana in accordance with SAK EMKM with a cash basis or accrual basis. The service method is carried out through surveys, workshops, technical guidance, practical implementation, and continuous monitoring with a participatory approach to the preparation of UMKM financial reports. The results of this service are that chocolate banana business actors understand and are able to prepare financial reports independently using the cash basis and accrual basis methods according to EMKM standards with better accuracy and transparency. The results of this assistance show that MSME financial reports are in accordance with SAK EMKM from general journal reports to profit and loss reports and final cash flow.