{"title":"Peningkatan Kompetensi Dasar Akuntansi Kelompok UMKM (Kompeten) di Bekasi","authors":"Vinola Herawaty, P. D. Andrian, A. Oktaviani","doi":"10.35912/yumary.v2i2.937","DOIUrl":null,"url":null,"abstract":"Abstract The purpose: The purpose of this community service (PKM) is to improve understanding and ability of the Basic Accounting Competencies starting from the accounting cycle to financial reporting for MSME. Method: This PKM activity is carried out using the tutorial method and discussion on the concept of Basic Accounting covering the accounting cycle to financial statements. The target of these trainees is Komunitas Perempuan Tangguh Nasional (KOMPETeN), which is a community forum for housewives who have entrepreneurs, with the aim of helping to develop an entrepreneurial spirit, strengthening the role of women in MSMEs, opening access to permits and training to develop MSMEs, open access to global marketing, and create synergies among fellow members and members with other parties.. The implementation of this training activity is intended to increase the participation of the Program Pendidikan Profesi Akuntan FEB Usakti in helping to improve human resource competence, especially for Komunitas Perempuan Tangguh Nasional (KOMPETeN) in Indonesia. This activity was carried out on March 16, 2021 online through Zoom Meeting. Results: Based on the evaluation, after following this PKM (1) The participants understand the basic accounting and basic transactions for MSMEs; (2) Participants can understand the financial statement especially income statement for MSMEs; and (3) The participants can prepare the income statement for MSMEs. Conclusions: There are improvements of MSME entrepreneurs’ competence in terms of the Basic Accounting for Komunitas Perempuan Tangguh Nasional (KOMPETeN).","PeriodicalId":128129,"journal":{"name":"Yumary : Jurnal Pengabdian Kepada Masyarakat","volume":"195 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Yumary : Jurnal Pengabdian Kepada Masyarakat","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35912/yumary.v2i2.937","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
Abstract The purpose: The purpose of this community service (PKM) is to improve understanding and ability of the Basic Accounting Competencies starting from the accounting cycle to financial reporting for MSME. Method: This PKM activity is carried out using the tutorial method and discussion on the concept of Basic Accounting covering the accounting cycle to financial statements. The target of these trainees is Komunitas Perempuan Tangguh Nasional (KOMPETeN), which is a community forum for housewives who have entrepreneurs, with the aim of helping to develop an entrepreneurial spirit, strengthening the role of women in MSMEs, opening access to permits and training to develop MSMEs, open access to global marketing, and create synergies among fellow members and members with other parties.. The implementation of this training activity is intended to increase the participation of the Program Pendidikan Profesi Akuntan FEB Usakti in helping to improve human resource competence, especially for Komunitas Perempuan Tangguh Nasional (KOMPETeN) in Indonesia. This activity was carried out on March 16, 2021 online through Zoom Meeting. Results: Based on the evaluation, after following this PKM (1) The participants understand the basic accounting and basic transactions for MSMEs; (2) Participants can understand the financial statement especially income statement for MSMEs; and (3) The participants can prepare the income statement for MSMEs. Conclusions: There are improvements of MSME entrepreneurs’ competence in terms of the Basic Accounting for Komunitas Perempuan Tangguh Nasional (KOMPETeN).
摘要目的:本社区服务(PKM)的目的是提高中小微企业从会计周期到财务报告的基本会计能力的理解和能力。方法:本PKM活动采用导师制和基础会计概念的讨论进行,涵盖会计周期到财务报表。这些受训者的目标是Komunitas Perempuan Tangguh Nasional (KOMPETeN),这是一个面向拥有企业家的家庭主妇的社区论坛,目的是帮助培养企业家精神,加强妇女在中小微企业中的作用,开放获得发展中小微企业的许可证和培训的渠道,开放进入全球市场的渠道,并在成员之间以及成员与其他各方之间创造协同效应。实施这一培训活动的目的是增加“阿昆坦教授方案”的参与,以帮助提高人力资源的能力,特别是为印度尼西亚的国民教育委员会(KOMPETeN)。本次活动于2021年3月16日通过Zoom会议在线开展。结果:在评价的基础上,参与者在参与该PKM后(1)了解了中小微企业的基本会计和基本交易;(2)学员能够理解财务报表特别是中小微企业损益表;(3)学员可以编制中小微企业损益表。结论:中小微企业企业家在《国家企业基本会计核算》(KOMPETeN)方面的能力有所提高。