IMPLEMENTASI PEMBUKUAN SEDERHANA PADA UMKM ANNA COLLECTION DI DESA PANGKALAN KECAMATAN PLERED KABUPATEN CIREBON

Erwin Budianto, Nurhana Dhea Parlina
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Abstract

MSMEs, or Micro, Small, and Medium-Sized Enterprises, are a critical component of Indonesia's economy. Each year, the development of MSMEs in Indonesia accelerates, as seen by their increasing contribution to GDP and workforce absorption by the MSME sector. However, some MSMEs continue to be constrained by accounting issues that have not been well organized and planned, resulting in a different final profit and loss value in accordance with the fact that there are issues with accounting financial management, which records each cash flow transaction in an organized and directed manner. MSME Anna Collection is one of the MSMEs with potential but has not yet developed. The Ana Collection MSME's bookkeeping is still unstructured and undirected, hence in the absence of a profit and loss statement for the business. It is believed that this community service activity would foster a knowledge for the critical nature of financial records in trading operations for MSMEs. Simple bookkeeping is critical in the business sector; there are numerous benefits to an MSME that maintains regular bookkeeping. Apart from serving as a benchmark for determining profits, the availability of bookkeeping enables business owners to ascertain their losses.    
微型、小型和中型企业是印尼经济的重要组成部分。印尼中小微企业的发展每年都在加速,它们对国内生产总值的贡献越来越大,对中小微企业部门的劳动力吸收也越来越多。然而,一些中小微企业仍然受到会计问题的制约,这些问题没有得到很好的组织和计划,导致最终的损益价值与会计财务管理存在问题的事实不同,会计财务管理以有组织和有指导的方式记录每笔现金流量交易。中小微企业Anna Collection是有潜力但尚未发展起来的中小微企业之一。Ana Collection MSME的簿记仍然是非结构化和无导向的,因此缺乏业务的损益表。据信,这项社区服务活动将培养对中小微企业贸易业务中财务记录的关键性质的认识。简单的簿记在商业部门至关重要;中小微企业定期记账有很多好处。除了作为确定利润的基准外,簿记的可用性使企业主能够确定他们的损失。
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