TRAINING FOR MAKING FINANCIAL REPORT FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) ACTORS IN CIMAPAG, SUKABUMI, WEST JAVA
MSMEs (Micro, Small, and Medium Enterprises) are described as businesses run by individuals, households, or small-sized business entities. One of the efforts the government to mobilize and stimulate MSME activities is through KUR (People's Business Credit). KUR gives an opportunity for MSME actors to survive or expand more. However, in its implementation, many MSME actors are obstacles in submitting the KUR, because MSME actors still do not understand the accountability report. This community service is a bridge for lecturers to empower the community, especially MSME actors in making simple financial reports. The intended MSME actors in this community service are MSME actors in Kp. Cimapag, RT. 09/RW. 08, Cireunghas, Sukabumi, West Java, totaling 10 (ten) MSME actors. The method in this community service activity is capacity building through workshop activities. After the workshop, assistance was carried out in making financial reports and for evaluation of the success of the activity was carried out pre-test and post-test. For the analysis of this evaluation using paired sample T-Test assisted by SPSS Software version 26. Paired Sample T-Test is used to see if there is a significant difference between the pre-test and post-test for the implementation of community service. The result is the significance value (2-tailed) is 0.000 (Sig < 0.05) meaning that the pre-test and post-test have significant changes (meaning). It can be concluded that this community service activity increases partners understanding of how to make simple financial statements for their businesses.
Harnovinsah and Lawe Anasta. (2019). Accounting Training In UMKM South Meruya. Universitas Mercu Buana Jakarta, Indonesia.
Hery. (2016). Analisis Laporan Keuangan Integrated dan Comprehensive Edition. PT. Gramedia Widiasarana Indonesia, Jakarta.
Mujennah and Nurul Hayati. (2021). Sosialisasi dan Pendampingan Penyusunan Laporan Keuangan Kepada Ibu Ibu Desa Wisma Kampung Gedang. STIE Indonesia Banjarmasin.
www.kontan.co.id accessed April 2021.