Pendampingan Penyusunan Laporan Keuangan EMKM Menggunakan Cash Basis dan Accrual Basis pada Usaha Bakso Bakar di Kabupaten Kampar

Abstract

The results of this community service activity aim to provide assistance to grilled meatball UMKM in Pekanbaru City in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as the basis for preparing Financial Reports for grilled meatball UMKM. This community service activity was carried out at the grilled meatball business in Pekanbaru City. The results of the community service activity at the grilled meatball UMKM showed that the Financial Report had not been prepared according to the standards set by SAK EMKM. According to the rules, every UMKM entity is required to present a financial report in accordance with the standards and rules of SAK EMKM which have been in effect since January 1, 2018. This report is the basis for decision making for interested parties and is a requirement for submitting funds to increase business capital to banks. According to the results of the assistance carried out, the community service team implemented SAK EMKM as the basis for preparing to present Financial Reports at the UD grilled meatball UMKM according to the applicable standards and rules of SAK EMKM. The Financial Reports prepared include the Financial Position Report, Profit and Loss, and Notes to the Financial Statements. Thus, MSMEs can improve the quality of their financial reports, facilitate better decision-making, and meet the administrative requirements needed to apply for funds.