Pendampingan dan Penerapan SAK EMKM pada Laporan Keuangan UMKM Warung Teduh

Abstract

The purpose of community service activities is to provide counseling and assistance in the process of preparing financial reports for Warung Teduh MSMEs in accordance with the Financial Accounting Standards (SAK) for Micro, Small, and Medium Enterprises, Macro. Many MSMEs still do not have adequate financial records, making it difficult for them to evaluate business performance and access financing from formal financial institutions. Through an educational and participatory approach, this activity includes socialization, basic accounting training, and assistance in preparing simple financial reports based on SAK EMKM. This mentoring is carried out in a direct practical manner to the business team with the aim of providing independent skills to business actors in managing and creating financial reports that are accurate, transparent, and in accordance with EMKM standards. The team will conduct an evaluation with periodic monitoring and further assistance through digital communication media. The implementation of this activity is carried out by providing an explanation of how to prepare MSME financial reports in accordance with MSME Accounting Standards, so that Partners can directly practice making their financial reports. The results of the activity show that Warung Teduh is able to understand and implement financial records systematically, including profit and loss reports, financial position reports, and notes to financial statements.