Micro, Small and Medium Enterprises (MSMEs) will be an economic milestone in Indonesia. But in the midst of the current era of development, Indonesian MSMEs have not been able to maximize opportunities and potential in developing their business. South Solok Regency is an expansion area with thousands of MSMEs, but they still need mentoring and financing. Therefore, MSMEs need financial literacy to manage their business, in hopes of increasing income thus increasing financial satisfaction. The survey results show out of 60 MSMEs players 80% have income above IDR 5,000,000, and 62% have sufficient to a high category in financial literacy. From the test results, it can be concluded that income and financial literacy have a significant effect on financial satisfaction.
The management of companies is acutely aware that to maintain their existence, they must try to avoid increasing the risk of financial distress. This study aims to determine the factors that affect financial distress in manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange. This research was conducted on 33 manufacturing companies in the goods and consumption sub-sector on the Indonesia Stock Exchange. The principal theory used in this study refers to agency theory. Conflicts of interest between principals and agents encourage agents to take advantage of the excess information they have to hide problems occurring within the company. As a result, stakeholders will be harmed, considering the information they receive is irrelevant. In this study, the variables used include financial distress, the proportion of independent commissioners, audit committee size, liquidity, and working capital turnover. This research used the data from 2016 to 2020. The data analysis method used in this study is binary logistic regression. Data processing is conducted by Stata 15. The proportion of the board of commissioners, the number of audit committees, company liquidity, and activity ratios were used in this research. Based on the results of hypothesis testing, it was found that the proportion of independent commissioners had no significant effect on financial distress, while the audit committee, corporate liquidity, and working capital turnover affected financial distress in manufacturing companies in the goods and consumption sub-sector on the Indonesia Stock Exchange.
Kegiatan Pengabdian Kepada Masyarakat (PKM) ini berkaitan dengan penggunaan laporan keuangan untuk pelaku usaha masyarakat yaitu pelaku Usaha Mikro Kecil Menengah (UMKM). Peserta pelatian pada pengabdian ini berjumlah 20 orang dari setiap pelaku Usaha Mikro Kecil Menengah (UMKM). Pengabdian ini dilakukan di Kecamatan Tiumang, Kabupaten Dharmasraya. Pengabdian ini bertujuan yaitu memecahkan masalah tentang rendahnya pemahaman anggota UMKM usaha rakyat Nagari Tiumang diKecamatan Tiumang, Kabupaten Dharmasraya. Kegiatan ini dilakukan dengan menggunakan metode ceramah, tanya jawab dan diskusi. Hasil yang diperoleh dari pengabdian masyarakat ini yaitu: (1) Pelaku UMKM Nagari Tiumang Kecamatan Tiumang, Kabupaten Dharmasraya memperoleh pengetahuan dalam penyusunan dan penyajian laporan keuangan usahanya sesuai dengan prinsip dan standar akuntansi yang berlaku umum. (2) Kegiatan pelatihan ini sangat bermanfaat bagi pelaku UMKM Nagari Tiumang Kecamatan Tiumang Kabupaten Dharmasraya dalam meningkatkan kinerja keuangannya sehingga laporan keuangan yang mereka buat sesuai dengan prinsip dan standar akuntansi yang berlaku umum sehingga dapat memberikan informasi bagi pihak pengguna laporan tersebut.
Kata kunci: Laporan Keuangan Akuntansi
The success of a business development cannot be separated from the ability of each individual who manages the business to utilize all the potential resources they have, both the quality of human resources and financial resources in developing a business. When resource management has been carried out, it is very important to record accounting-based financial transactions to find out the amount of capital and finance that has been obtained, so that through reporting compiled in a financial report, various policy strategies can be developed that can be further developed. especially micro enterprises in the community in Mototonan Village, which is located in the District of South Siberut, Mentawai Regency.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.