Yunia, DABELLA and Muttaqin, Galih Fajar and MULYASARI, Windu and ASTUTI, Kurniasih Dwi and Nofianti, Nana and Wahyudi, Tri and Nawawi, Muhammad and Prasadhita, Chandra (2021) PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM. JURNAL WARTA DESA, 3 (2). pp. 102-108. ISSN 2685-2101

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Abstract

ABSTRACT. Micro, small and medium enterprises have problems with financial records. The purpose of this article is to provide an understanding of the importance of preparing financial reports for micro, small and medium enterprises and to provide an understanding of the Financial Accounting Standards for Micro, Small and Medium Entities. Activities carried out to provide understanding through workshops on the preparation of financial reports for micro, small and medium enterprises based on accounting standards for micro, small and medium entities. The activity was carried out in three stages, namely introduction, workshop, and mentoring. At the preliminary stage, the participants of the workshop were collected data. The workshop stage is a workshop activity consisting of lectures, practice and questions and answers. Lectures are delivered in class, practice is carried out using applications. The next stage is mentoring which is carried out online. After these activities are carried out, business actors understand the importance of financial statements and are able to prepare financial statements at least in accordance with financial accounting standards for micro, small and medium entities in the form of statements of financial position, income statements and notes to financial statements. Keyword: financial reports, Financial Accounting Standards for Micro Small and Medium Entities, Micro Small and Medium Enterprises

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