Penyusunan Laporan Keuangan Berbasis SAK EMKM Pada UMKM Lia Collection di Kota Semarang

Authors

  • Anita Damajanti UNIVERSITAS SEMARANG
  • Candra Safitri Universitas Semarang, Jl. Soekarno Hatta – Arteri Tlogosari Semarang
  • Sudarmin Universitas Semarang, Jl. Soekarno Hatta – Arteri Tlogosari Semarang

DOI:

https://doi.org/10.58466/literasi.v2i1.214

Keywords:

Income Statement, SAK EMKM, Statement of Financial Position

Abstract

Lia Collection is a home industry MSME that produces handicrafts made from cloth with ribbon embroidery decorations. Lia Collection produces various household and fashion textiles. The management of MSMEs is carried out by the owner himself assisted by family members. The production process is carried out by involving local residents who are fostered by the manager of the Lia Collection. Sales are made through MSME exhibitions, and through resellers. Based on information from the owner, it is known that currently MSME Lia Collection only records sales, does not make a Profit and Loss Statement and a statement of financial position so that it cannot know the net profit obtained. This PKM activity aims to provide education and training in the preparation of financial reports in accordance with SAK EMKM. This activity uses the lecture method for material presentation and simulations to practice accounting procedures starting from the preparation of account codes, transaction analysis, journaling, posting in the general ledger, preparation of trial balances, and financial reports. The simulation was carried out using the Microsoft Excel application. At the end of this activity partners have been able to identify transactions and record journals using an excel application-based financial report template provided by the PKM team. The softcopy template can be used by Lia Collection for the preparation of financial reports.

References

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Published

2022-01-31

How to Cite

Anita Damajanti, Candra Safitri, & Sudarmin. (2022). Penyusunan Laporan Keuangan Berbasis SAK EMKM Pada UMKM Lia Collection di Kota Semarang. Literasi: Jurnal Pengabdian Masyarakat Dan Inovasi, 2(1), 173 - 180. https://doi.org/10.58466/literasi.v2i1.214

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