This community service activity aims to 1) provide an understanding of accounting for MSME managers in order to improve MSME financial performance, 2) Improve skills in compiling financial reports according to SAK EMKM. The method used in community service activities is to use training methods for several MSME managers in Kampar Regency for selected UMKM. Regarding the procedures for preparing financial reports by visiting the target MSMEs one by one while continuing to implement the Covid-19 protocol. Community Service activities are carried out in September 2020, which starts at 08.00 WIB - finished. With this training, MSME managers can understand accounting and can prepare financial reports in accordance with Indonesian SAK EMKM. With the existence of financial reports prepared according to standards, it will be able to provide complete financial information for MSME managers, besides that it can also be used by managers as one of the requirements when they want to apply for a loan.
Abstract. This study aims to examine: (1) the effect of competitive advantage on the performance of MSMEs, (2) the effect of entrepreneurial competence on the performance of MSMEs. The population in this study were all MSMEs registered at the Office of Cooperatives and UKM, Rokan Hilir Regency. In this study, the sample used was 100 MSMEs which were calculated using the Slovin formula using the side purposive method. This study uses primary data with a questionnaire. The analytical method used in this research is multiple linear regression analysis. The analytical tool used in this study is Statistical Product and Service Solution (SPSS) version 23.0. The results of this study indicate that: (1) competitive advantages affects the performances of MSMEs with a significant level of 0.019 < 0.05, (2) entrepreneurial competence affects the performance of MSMEs with significant level 0.000 < 0.05. This shows that the variable competitive advantage (X1) and entreprenurial competence (X2) have a significant and positive effect on the performance of MSMEs (Y).
Keywords: Competitive Advantage, Entrepreneurship Competence, Performance of Micro, Small and Medium Enterprises (MSMEs)
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