PENERAPAN SAK EMKM PADA PERUSAHAAN JASA KONSTRUKSI DI KOTA MANADO UNTUK MENDUKUNG PELAPORAN KEUANGAN BERBASIS ANDROID

Main Article Content

Hedy Rumambi

Abstract

MSME construction services in Manado perform simple financial records in the form of a cash diary and only make a balance sheet for tax reporting. The contributing factor is that MSME owners do not understand the importance of financial reports, do not know about accounting standards for MSMEs and accounting applications, and have limited knowledge of accounting. To facilitate MSMEs in compiling financial reports, currently, there is an accounting application for MSMEs that can be used practically and easily. Based on the analysis of the existing situation, this community service activity was carried out on construction service MSMEs to socialize and educate their owners and employees about the application of MSMEs accounting standards and the preparation of digital financial reports through the use of SMEs accounting applications. The method of implementing community service activities consists of 2 stages. First, the lecturers explained the concept of standards and accounting practices based on business transactions from the construction service business. Second, students and lecturers introduce SME accounting applications and educate about them. Students have prepared video tutorials on using the application, starting from installing applications, forming company data, inputting transactions, and processing reports to exporting them in the form of pdf files. This activity is about the lecturers and students of Manado State Polytechnic’s efforts to implement their knowledge in order to solve problems faced by the community. The impacts of this activity are accounting knowledge and skills improvement of MSMEs. By using the SME accounting application, MSMEs can compile financial reports easily and in real time.

Article Details

How to Cite
Rumambi, H. (2023). PENERAPAN SAK EMKM PADA PERUSAHAAN JASA KONSTRUKSI DI KOTA MANADO UNTUK MENDUKUNG PELAPORAN KEUANGAN BERBASIS ANDROID. JECE - Journal of Empowerment Community and Education, 3(1). Retrieved from https://jurnalpengabdian.com/index.php/jece/article/view/789
Section
Articles

References

https://manado.tribunnews.com/2021/12/29/pemprov-sulut-lakukan-pendataan-pelaku-koperasi-dan-umkm-diminta-mendaftar-kembali

Ikatan Akuntansi Indonesia. Revisi 2015. Pernyataan Standar Akuntansi Keuangan No. I tentang Penyajian Laporan Keuangan.

Ikatan Akuntansi Indonesia. 2018. Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah.

Kieso, Donald E., Jerry J. Weygandt dan Terry D. Warfield. 2011. Intermediate Accounting, Vol. 1. IFRS Edition. John Wiley & Sons.

Rumambi, H., R. Kaparang, J. Lintong, and J. Tangon. 2019. The Building Blocks to Construct Financial Statements of Micro, Small, and Medium Enterprises (MSMEs) of Rice Farmers Groups, International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 9, No. 4, pp. 1-9, 2019.

Rumambi, H., R. Kaparang, J. Lintong, and J. Tangon. 2020. Explores the Basic Elements of Preparing MSMES Financial Statements for Agricultural Entities, International Journal of Academic Research in Accounting Finance and Management Sciences, 10(3), 502–509.

Rumambi, H., Kaparang, R., Alouw, S., Walukow, I., dan Kumaat, L. 2021. How to Prepare MSMEs Financial Reports? International Journal of Academic Research in Business and Social Sciences, 11(11), 2131 – 2139. http://dx.doi.org/10.6007/IJARBSS/v11-i11/11682

                                                                  ADOConnection.CacheExecute(3600, SELECT 				o.submission_id, 				MAX(s.context_id) AS journal_id, 				MAX(i.date_published) AS i_pub, 				MAX(p.date_published) A..., Array[2]) % line  132, file: DAO.inc.php
                                                               DAO.retrieveCached(SELECT 				o.submission_id, 				MAX(s.context_id) AS journal_id, 				MAX(i.date_published) AS i_pub, 				MAX(p.date_published) A..., Array[2], 3600) % line   91, file: ArticleSearchDAO.inc.php
                                                            ArticleSearchDAO.getPhraseResults(Object:Journal, Array[1], null, null, , 500, 1) % line  201, file: SubmissionSearch.inc.php
                                                         SubmissionSearch._getMergedPhraseResults(Object:Journal, Array[1], , null, null, 500, 1) % line  146, file: SubmissionSearch.inc.php
                                                      SubmissionSearch._getMergedKeywordResults(Object:Journal, Array[4], , null, null, 500, 1) % line  194, file: SubmissionSearch.inc.php
                                                   SubmissionSearch._getMergedPhraseResults(Object:Journal, Array[4], null, null, null, 500, 1) % line  146, file: SubmissionSearch.inc.php
                                                SubmissionSearch._getMergedKeywordResults(Object:Journal, Array[3], null, null, null, 500, 1) % line  132, file: SubmissionSearch.inc.php
                                             SubmissionSearch._getMergedArray(Object:Journal, Array[1], null, null) % line  263, file: SubmissionSearch.inc.php
                                          SubmissionSearch.retrieveResults(Object:Request, Object:Journal, Array[1], null, null, null, Object:DBResultRange, Array[1]) % line   92, file: RecommendBySimilarityPlugin.inc.php
                                       RecommendBySimilarityPlugin.callbackTemplateArticlePageFooter(Templates::Article::Footer::PageFooter, Array[3]) % line  107, file: HookRegistry.inc.php
                                    HookRegistry.call(Templates::Article::Footer::PageFooter, Array[3]) % line 1256, file: PKPTemplateManager.inc.php
                                 PKPTemplateManager.smartyCallHook(Array[1], Object:Smarty_Internal_Template) % line   43, file: 42362804174f266c598cdb32c3208fc745b92101^1c372c95cd85572e0fbc9a53d0323a0b229cfc78_0.app.frontendpagesarticle.tpl.php
                              content_63be2a04115b16_07268894(Object:Smarty_Internal_Template) % line  123, file: smarty_template_resource_base.php
                           Smarty_Template_Resource_Base.getRenderedTemplateCode(Object:Smarty_Internal_Template) % line  114, file: smarty_template_compiled.php
                        Smarty_Template_Compiled.render(Object:Smarty_Internal_Template) % line  216, file: smarty_internal_template.php
                     Smarty_Internal_Template.render(false, 1) % line  232, file: smarty_internal_templatebase.php
                  Smarty_Internal_TemplateBase._execute(Object:Smarty_Internal_Template, null, 42362804174f266c598cdb32c3208fc745b92101, null, 1) % line  134, file: smarty_internal_templatebase.php
               Smarty_Internal_TemplateBase.display(frontend/pages/article.tpl, null, 42362804174f266c598cdb32c3208fc745b92101, null) % line  924, file: PKPTemplateManager.inc.php
            PKPTemplateManager.display(frontend/pages/article.tpl) % line  287, file: ArticleHandler.inc.php
         ArticleHandler.view(Array[1], Object:Request) % line  391, file: PKPRouter.inc.php
      PKPRouter._authorizeInitializeAndCallRequest(Array[2], Object:Request, Array[1], false) % line  231, file: PKPPageRouter.inc.php
   PKPPageRouter.route(Object:Request) % line  143, file: Dispatcher.inc.php
Dispatcher.dispatch(Object:Request) % line  281, file: PKPApplication.inc.php
PKPApplication.execute() % line   68, file: index.php