Pendampingan Menyusun Laporan Keuangan pada UMKM Aurora Gift Palangka Raya

Authors

  • Septa Soraida Universitas Palangka Raya
  • Irma Yani Universitas Islam Negeri Palangka Raya
  • Natasya Erisya Universitas Islam Negeri Palangka Raya
  • Umie Watie Universitas Islam Negeri Palangka Raya
  • Sepiyanti Sepiyanti Universitas Islam Negeri Palangka Raya
  • Delva Delva Universitas Islam Negeri Palangka Raya

DOI:

https://doi.org/10.59603/jpmnt.v3i2.958

Keywords:

Financial Reports, Micro, Small and Medium Enterprises

Abstract

Micro, Small and Medium Enterprises so far can’t be underestimated because even though their businesses are relatively small, they have a tremendous impact on the country. MSMEs have an important role in the Indonesian economy as shown by their contribution of more than 60% to the national Gross Domestic Product (GDP) and absorbing almost 97% of the workforce, and to date the number of MSMEs has reached more than 64 million business units. Although MSMEs have the largest contribution to GDP, it does not automatically increase taxes. One of the problems that occurs is the contribution of tax revenue and the number of taxpayers from MSMEs is still very small. One of the common problems for MSMEs is the inability to prepare financial reports where some have made cash-based records (money in and money out), others have not made any records at all. In addition, another factor that causes MSMEs not to prepare financial reports is the lack of knowledge related to accounting so that they cannot make financial reports. The purpose of this service is to help MSME Aurora Gift to prepare financial reports so that they can be used for decision making.

References

Direktorat Jenderal Pajak Republik Indonesia. (n.d.). UMKM dan kontribusinya terhadap pajak. Diakses dari https://www.pajak.go.id

Kementerian Keuangan Republik Indonesia. (n.d.). Penguatan pengelolaan keuangan negara melalui UMKM. Direktorat Jenderal Perbendaharaan. Diakses dari https://www.djpb.kemenkeu.go.id

Kementerian Koordinator Bidang Perekonomian Republik Indonesia. (n.d.). Peran UMKM dalam perekonomian Indonesia. Diakses dari https://www.ekon.go.id

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Published

2025-04-30

How to Cite

Septa Soraida, Irma Yani, Natasya Erisya, Umie Watie, Sepiyanti Sepiyanti, & Delva Delva. (2025). Pendampingan Menyusun Laporan Keuangan pada UMKM Aurora Gift Palangka Raya. Jurnal Pengabdian Masyarakat Nian Tana, 3(2), 68–72. https://doi.org/10.59603/jpmnt.v3i2.958

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