PELATIHAN AKUNTANSI DAN PEMBUKUAN PADA ANGGOTA KELOMPOK BANK SAMPAH DI KELURAHAN MANURUKKI KOTA MAKASSAR

Abstract

The aim of this activity is to provide socialization, training and assistance in bookkeeping and making simple financial reports to Waste Bank groups in Manurukki Village, Makassar. Waste bank operators still have difficulty determining business profits from the waste management activities they collect. Therefore, accounting and bookkeeping training is needed for members of the waste bank group in Manurukki Village, Makassar City. This activity was carried out in the form of training using the lecture method, question and answer, practice questions, feedback, and assistance to members of the Mannuruki sub-district waste bank group. This activity is located at Max Hotel Topaz Panakukang, Makassar. This activity has transferred new knowledge and skills to the waste bank group in determining profits from their waste bank activities. The material provided to partners includes firstly the basic accounting equation, secondly creating account numbers and names, thirdly identifying transactions, fourthly recording transactions or journals, fifthly posting to the ledger, and sixthly making financial reports which include profit and loss reports, capital change reports, and balance sheet. Kata Kunci: Waste Bank, Human Resources, Recording, Bookkeeping, Operating Profit