PELATIHAN PEMBUKUAN DASAR USAHA KERUPUK DESA SIJERUK KECAMATAN SRAGI KABUPATEN PEKALONGAN

Abstract

The problems faced by cracker SMEs in Si Jeruk village, Sragi district, Pekalongan district are related to problems with business development, namely: 1) cracker SMEs never recorded their business activities starting from purchasing raw materials, paying labor, selling proceeds, and profits; 2) limited knowledge of bookkeeping; 3) cracker SMEs do not know the benefits of their business bookkeeping results; 4) when applying for a capital loan to a bank, there are administrative requirements and loan procedures, namely bookkeeping; 5) there is no separation between the proceeds from the business / sales with personal money so that it is not clear what profits will be obtained from the results of the business. To maintain the continuity of its business to continue to grow and develop, it is necessary to carry out regular and orderly bookkeeping so that financial performance can be known at any time. In Si Jeruk Village, Sragi Subdistrict, Pekalongan Regency, there are many SME crackers that grow and develop. The solution offered in this community service is simple bookkeeping training in general with solution stages: 1) financial accounting for small and micro scale businesses, and the need to separate personal finance from business; 2) a cash flow statement that describes cash receipt and disbursement activities and their sources; 3) income statement which functions to provide information on business business activities; 4) a statement of changes in capital that illustrates the increase or decrease in net assets or assets during the period concerned; 5) balance sheet that serves to explain the value of the company's assets, liabilities and capital on a certain date; and 6) application of material to business case questions. Participation of partners with community service teams, partners play an active role in supporting simple bookkeeping training

Keywords: UMKM, basic bookkeeping, training, evaluation