会计教育与精于汇总的UMKM对流财务报告“UNIFORM manucturing和serbi OLSHOP”

Baiq Anggun Hilendri Lestari, L. T. Jumaidi, Iman Waskito
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引用次数: 0

摘要

事实证明,在目前的经济危机中,微型中小企业(MSME)部门具有弹性,只有MSME部门在Covid-19大流行期间的经济崩溃中幸存下来,而更大的部门实际上因危机而崩溃。资金是发展企业和从金融机构获得资金贷款的重要因素,财务报表非常重要,因为通过这些财务报表,银行和金融机构可以评估这些中小微企业支付贷款的能力。在这方面,学者的贡献之一就是开展社区服务。这项活动的目的是提供会计教育和协助编制财务报表的中小微企业“统一制造和塞尔维亚塞尔维亚Ollshop”。该MSME位于东龙目岛Terara区Selagik村,其业务活动在对流领域。根据社区服务的结果,可以得出结论,对流中小微企业“统一制造和杂品Olshop, Terara区,东龙目岛Selagik村,不知道财务报表的编制。因此,需要根据适用的会计准则编制财务报表,以改善企业的财务管理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
EDUKASI AKUNTANSI DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM KONVEKSI “UNIFORM MANUFACTURING DAN SERBA-SERBI OLSHOP”
The Micro Small Medium Enterprise (MSME) sector has proven to be resilient when there is an economic crisis at this time, only the MSME sector has survived the economic collapse during the Covid-19 pandemic while the larger sector has actually collapsed due to the crisis.  Capital is an important factor for developing a business and to get capital loans from financial institutions, financial statements are very important because through these financial statements, banks and financial institutions can assess the ability to pay loans from these MSMEs. In this regard, one of the contributions of academics is to carry out community service. The purpose of this activity is to provide accounting education and assistance in the preparation of financial statements to MSMEs "Uniform Manufacturing & Serba Serbi Ollshop". This MSME is located in Selagik village, Terara district, East Lombok regency and its business activities are in the convection sector.  Based on the results of community service, it can be concluded that the owner of the convection MSME "Uniform Manufacturing and Sundry Olshop Selagik village, Terara District, East Lombok, do not know about the preparation of financial statements.  Therefore, there needs to be improvements in business financial management by compiling financial statements in accordance with applicable accounting standards.
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