Pelatihan Pembuatan Laporan Keuangan Sederhana bagi Pelaku UMKM Kabupaten Paser Kalimantan Timur

Authors

  • Mega Norsita a:1:{s:5:"en_US";s:23:"Universitas Mulawarman ";}
  • Yuliana Institut Maritim Prasetiya Mandiri
  • Abdurrahman Maulana Yusuf Universitas Mulawarman
  • Sitti Rahma Sudirman Universitas Mulawarman
  • Diah Fitri Harseno Universitas Mulawarman

DOI:

https://doi.org/10.61754/jurdiasra.v3i1.114

Keywords:

UMKM; SAK EMKM; Laporan Keuangan UMKM, MSMEs, SAK EMKM, Financial Statements of MSMEs

Abstract

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are companies that support Indonesia's economic growth. According to the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia (2017), MSMEs can employ 97% of the country's workforce and account for about 60% of its GDP. However, the creation of financial reporting for the MSME sector is a basic issue that MSME operators must deal with. The implementation of SAK EMKM-based financial reporting requirements has presented MSMEs with an adaptation challenge. This community service project aims to raise awareness of modified SAK EMKM-based MSME financial reporting.

Keywords: MSMEs, SAK EMKM, Financial Statements of MSMEs

References

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Sarmigi, E., Putra Hayat, A., & Natasya, A. (2024). Jurnal Abdi Masyarakat Nusantara Ikatan Cendikiawan Muda Akuntansi (ICMA) Pengajuan Izin Usaha UMKM di Desa Taman Jernih Sungai Tutung Kabupaten Kerinci. Jurnal Abdi Masyarakat Nusantara , 2(2). https://doi.org/10.61754/jusdiasra.v1i1.48

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Published

2025-03-29

How to Cite

Norsita, M., Yuliana, Yusuf, A. M., Sudirman, S. R., & Harseno, D. F. (2025). Pelatihan Pembuatan Laporan Keuangan Sederhana bagi Pelaku UMKM Kabupaten Paser Kalimantan Timur. Jurnal Abdi Masyarakat Nusantara, 3(1), 30–35. https://doi.org/10.61754/jurdiasra.v3i1.114