PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA NAMIRA BAKERY DI KABUPATEN ENREKANG

Abstract

The purpose of activity is to help the Micro,Small,Medium Enterprises (MSME’s) Partner Namira Bakery which is engaged in making bread and cakes in the Anggeraja market area, Enrekang district,South Sulawesi, to prepare financial reports based on the MSME’s Financial Reporting Standards (MSME’s FRS) that have been determined by IAI as of January 1 2018. The method used in this service is training and mentoring methods. carried out in the form of training and mentoring. The training was carried out to provide knowledge to partners, namely how to make financial reports based on MSME’s FRS. Training is carried out face to face with partners. The team distributes modules that have been prepared in advance, then during training, the team guides/accompanies partners in preparing financial reports with real transactions that occur in the partner's business. The data used is evidence of financial transactions during one period. The training participants consisted of 6 business owners and 2 employees who did bookkeeping. The output of this Community Service is the proceedings of the national seminar on research and community service (SNP2M) at Ujung Pandang State Polytechnic. Keywords: UMKM, Financial Reporting, SAK EMKM, Anggeraja