Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat
Abstract
This community service activity is aimed at cooperative managers who still lack an understanding of creating cooperative financial reports in accordance with the PSAK ETAP (Indonesian Financial Accounting Standards for Small and Medium Enterprises). The activity is conducted at the Cooperative Technical Implementation Unit (UPTD) and involves the participation of 40 cooperative managers from various regions in West Sumatra.In this regard, their knowledge and ability to prepare cooperative financial reports are limited. There is a lack of an effective accounting information system as a basis for accurate financial reporting, and insufficient control over cooperative operational activities. As a result, the presentation of financial reports serves as a performance report for managers or a report of cooperative management accountability.The method designed for this activity starts with providing practical experience in creating financial reports and establishing Cooperative Financial Recording Standard Operating Procedures (SOP) using flowcharts. With the implementation of this training, cooperative managers will be capable of creating Cooperative Financial Reports and designing cooperative SOPs that align with the needs of the cooperatives they manage.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under an Attribution 4.0 International (CC BY 4.0) that allows others to share — copy and redistribute the material in any medium or format and adapt — remix, transform, and build upon the material for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in this journal.