Penerapan Standarisasi Laporan Keuangan UMKM bagi Pengusaha Kecil Menengah untuk Meningkatkan Kinerja Usaha

Soerjono, Soerjono; Ariwibowo, Prasetio; Nizma, Mima

doi:10.30998/jurnalpkm.v1i03.1804

Cited by 6 publications

(6 citation statements)

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“…5) Also actively providing guidance and assistance to economically disadvantaged entrepreneurs, cooperatives, and the community. [12] State-Owned Enterprises which are one of the agents of economic activity in the national economy based on economic democracy have an important role in administering the national economy in order to realize the welfare of society as mandated by the 1945 Constitution. These goals are then translated into SOE Functions and Roles, namely: [13] 1) As a provider of economic goods and services that are not provided by the private sector; [14] 2) Is a government tool in managing economic policies; [15] 3) As manager of the branches of natural resource production for the community at large; 4) As a service provider in community needs; [16] 5) As a producer of goods and services for the fulfillment of many people; 6) As a pioneer in the business sectors that have not been interested in by the private sector; [ [18] A State-Owned Enterprise (BUMN) is one of the perpetrators of activities an important economy in the national economy, which together with other economic actors, namely the private sector (large-small, domestic-foreign) and cooperatives, is an embodiment of the form of building an economic democracy that we will continue to develop gradually and sustainably.…”

Section: Research and Discussionmentioning

confidence: 99%

Legal Politics In The Establishment Of State-Owned Enterprise Holding & Its Impact

Riyanti¹

2021

Proceedings of the 3rd International Conference on Indonesian Legal Studies, ICILS 2020, July 1st 2020, Semarang, Indonesia

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The research aims to find a design model of legal aspects in the formation of a holding SOE after the issuance of Government Regulation Number 72 of 2016. This research uses a descriptive or doctrinal normative approach using secondary data types. The results show that there are still overlapping regulations in various laws and regulations that cause contradictions and legal uncertainty in the management, supervision and guidance of SOEs.

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Section: Research and Discussionmentioning

confidence: 99%

Legal Politics In The Establishment Of State-Owned Enterprise Holding & Its Impact

Riyanti¹

2021

Proceedings of the 3rd International Conference on Indonesian Legal Studies, ICILS 2020, July 1st 2020, Semarang, Indonesia

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“…Selain itu setu babakan juga pernah menjadi sampel dalam Kegiatan Pengabdian Kepada Masyarakat (ABDIMAS) oleh Surjono, Ariwibowo, Nizma (2018) berdasarkan kegiatan tersebut disimpulkan bahwa pemahaman tentang pembuatan laporan keuangan sederhana UKM semakin baik setelah mengikuti penyuluhan konsep manajemen usaha terpadu, bank dan non lembaga keuangan dan pelatihan penyusunan laporan keuangan, terutama bagi para pengusaha UKM khas Betawi yang menjadi anggota LP-PB Betawi Setu Babakan, Kemampuan peserta pelatihan membuat laporan keuangan sederhana UKM pada simulasi dengan bahan yang disiapkan panitia dan pemateri telah cukup baik. Pelatihan mengenai laporan keuangan pada perkampungan budaya betawi Setu Babakan juga dilakukan oleh Mulyadi dan Hendratni (2020) berdasarkan kegiatan tersebut media pelaporan keuangan menggunakan Handphone berbasis android terbukti menghasilkan laporan akuntansi UKM yang akurat dan dapat digunakan setiap saat.…”

Section: Pendahuluanunclassified

Peran Literasi Keuangan Dalam Pengetahuan Pengelolaan Keuangan Di Kawasan Perkampungan Betawi Setu Babakan

Kusumaningrum¹,

Ariwibowo

PRIYONO³

2022

sosioekons

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This study aims to connect the understanding of the role of financial literacy in improving SME financial management with business development carried out because SMEs are typical of Betawi in Setu Babakan. This research method uses qualitative methods with a descriptive qualitative approach with. The reason this research was conducted is because there has not been much research on the ability of financial literacy and financial management ability of SMEs and there are not many typical Betawi SMEs in Setu Babakan who understand deeply about financial literacy in running their respective businesses The data collection techniques used are observation, interviews, and documentation. Using purposive sampling selected 8 SME entrepreneurs in Betawi Setu Babakan Cultural Village as research samples. The data analysis used in this study is domain analysis. The results and conclusions of this study show that the average typical Betawi SME in Setu Babakan has basic knowledge of financial knowledge, savings and loans, insurance, and investment. This knowledge has a role in several stages, namely the stage of determining the financial mindset, financial attitude pattern, values, and goals.Penelitian ini bertujuan untuk menghubungkan pemahaman peran literasi keuangan dalam meningkatkan pengelolaan keuangan UKM terhadap perkembangan usaha yang dijalankan karena UKM khas betawi di Setu Babakan. Metode Penelitian ini menggunakan metode kualitatif dengan pendekatan kualitatif deskriptif dengan . Alasan penelitian ini dilakukan adalah belum banyak penelitian mengenai kemampuan literasi keuangan dan kemampuan pengelolaan keuangan UKM serta belum banyak pula para pelaku UKM khas betawi di Setu Babakan yang memahami secara mendalam mengenai literasi keuangan dalam menjalankan usahanya masing-masing Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Dengan mengunakan purposive sampling terpilih 8 pengusaha UKM pada Perkampungan Budaya Betawi Setu Babakan sebagai sampel penelitian. Analisis data yang digunakan dalam penelitian ini adalah analisis domain. Hasil dan simpulan dari penelitian ini menunjukan bahwa rata-rata UKM khas betawi di Setu Babakan memiliki pengetahuan dalam basic financial knowledge, saving and borrowing, insurance, dan investation. Pengetahuan tersebut memiliki peran dalam beberapa tahap yaitu tahap penentuan pola pikir keuangan, pola sikap keuangan, nilai, dan tujuan.

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“…Kurangnya sosialisasi, pelatihan dan pendidikan seputar keuangan menjadi penyebab utama UMKM/ IMKM Desa Kucur tidak "Melek" keuangan. Selain itu, UMKM di Indonesia yang sadar pentingnya pengelolaan keuangan juga masih terbilang sedikit (Soerjono et al, 2018). Berdasarkan hasil pada tahap profi ling peserta, tim Abdimas mendapati ada beberapa permasalahan khusus seputar keuangan yaitu modal usaha sering bergabung dengan modal pribadi, biaya tenaga kerja tidak di masukan ke dalam harga produksi, ketidakmampuan mitra pengabdian dalam mengevaluasi kinerja keuangan (tidak ada catatan harian/laporan bulanan dari usaha) dan ketidaktahuan penentuan harga jual yang efektif.…”

Section: |unclassified

Initiation of business clinics and financial records assistance for SMEs/SMIs in Kucur Village, Malang Regency

Cahyadi

Nirmalasari

Putrianto

2022

ABDIMAS J. Pengabdi. Masy. Univ. Merdeka Malang

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The SMEs/SMIs sector is an important economic sector to develop. The development of this business sector can be done through community service activities for entrepreneurs. This activity was carried out in Kucur Village, Malang Regency, where many of the people are SMEs/SMIs entrepreneurs to earn additional income. However, many entrepreneurs do not understand bookkeeping or financial records. This community service activity is aimed at initiating the establishment of a business clinic and assisting in the preparation of financial records. The method of implementation includes forum group discussion, participant data collection, training, and mentoring. The findings show that there is no business clinic as a forum for entrepreneurs' aspirations, participants are dominated by housewives who own a business and do not have an understanding of financial records. The financial problems faced include there is no classification between business capital and own capital, business expenses that are not calculated into operational costs, as well as marketing problems. The results of the activity show that business clinics support the business development of entrepreneurs.

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Penerapan Standarisasi Laporan Keuangan UMKM bagi Pengusaha Kecil Menengah untuk Meningkatkan Kinerja Usaha

Cited by 6 publications

References 0 publications

Legal Politics In The Establishment Of State-Owned Enterprise Holding & Its Impact

Legal Politics In The Establishment Of State-Owned Enterprise Holding & Its Impact

Peran Literasi Keuangan Dalam Pengetahuan Pengelolaan Keuangan Di Kawasan Perkampungan Betawi Setu Babakan

Initiation of business clinics and financial records assistance for SMEs/SMIs in Kucur Village, Malang Regency

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