EFFORTS TO IMPROVE UNDERSTANDING OF FINANCIAL STATEMENTS BASED ON SAK EMKM FOR MSMES IN THE MERUYA SELATAN REGION
Abstract
In developing countries such as Indonesia, micro, small, and medium enterprises (MSMEs) play an important role in creating jobs, driving economic growth, and encouraging business development. In the midst of the growth of the MSME sector in Indonesia, there are several problems that make MSMEs still not achieve optimal progress. One of the reasons is the lack of awareness of the importance of financial management. Because they do not know much about financial management, MSME players tend to ignore regulations. However, accounting records and financial management will be very helpful in assessing performance. SAK EMKM, which came into effect on January 1, 2018, is a financial accounting standard for small and medium enterprises (MSMEs). However, MSMEs in the Meruya Selatan Region lack understanding of SAK EMKM and skills in preparing SAK EMKM-based financial statements. This is because not all MSME business owners have economic education, especially accounting. The results of the activity showed that the participants were very enthusiastic and gave positive responses to community service activities. The questionnaire results showed that they strongly agreed by 40% on a scale of 4 with the workshop activities for preparing financial reports regulated by SAK EMKM
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References
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