PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DESA WOLAANG BERBASIS APLIKASI AKUNTANSI ANDROID

Abstrak

MSMEs that exist and are spread across North Sulawesi in general still carry out financial records manually which are only recorded in books. In addition, the recording of transactions carried out is only a transaction of incoming and outgoing money. There are also many MSMEs that still haven't made their business financial reports. The contributing factors are that MSME owners do not understand the importance of financial reports, do not know about SAK EMKM and Android-based SME accounting applications, and there is limited knowledge of accounting due to a lack of human resources who have knowledge and skills in accounting. To make it easier for MSMEs to prepare financial reports, there is currently an SME accounting application that can be used practically and easily. Based on an analysis of the existing situation, this community service activity was carried out for construction service SMEs to socialize and provide training to MSME actors on the application of SAK EMKM and preparation of Android-based financial reports through the use of SME accounting applications. This activity is divided into 2 sessions. First, the implementation team (lecturer) explained the SAK EMKM concept and accounting practices based on business transactions. Second, lecturers and students introduce SME accounting applications and educate their use. Students and lecturers guide business owners in using applications starting from installing applications, creating business data, entering transactions, processing reports to exporting them in file form. This activity is a manifestation of the efforts of lecturers and students of the Manado State Polytechnic to implement their knowledge and skills to help solve problems that exist in society. This has an impact on increasing the accounting knowledge and skills of MSME actors. By using the SME accounting application, MSMEs can prepare financial reports easily and quickly.