Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Melalui Aplikasi Akuntansi UKM pada Umkm Gerak Mandiri Jember

Abstract

MSME actors as drivers of the country's economy are faced with various problems, one of which is the problem of preparing financial reports. This is due to the low level of education of MSME actors, not having a background in accounting, and the assumption of MSME actors that the preparation of financial reports does not need to be done. Gerak Mandir MSME is one of the MSME that has experienced problems in preparing these financial reports so that MESME actors need training aimed at improving skills in preparing financial reports based on SAK EMKM. In this training, a tool is used, namely the UKM Accounting application which will simplify and speed up the process of preparing financial reports. The research method used is action research with FGD (Focused Group Discussion) technique. In this study, the subjects were determined using purposive sampling method where as many as six members of Gerak Mandiri MSME who fit the qualifications became subjects in this study. The results showed that after the first training the participants were still unable to implement the preparation of financial reports properly so they still needed more training.