Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat

  • Riani Sukma Wijaya Universitas Dharma Andalas
  • Ratnawati Raflis Universitas Dharma Andalas
  • Murniati Murniati Universitas Dharma Andalas
  • Eka Mariyanti Universitas Dharma Andalas
  • Enny Arita Universitas Dharma Andalas
Keywords: Accounting for SMEs, SAK ETAP (Indonesian Financial Accounting Standards for Small and Medium Enterprises), SOP (Standard Operating Procedures), Financial Reports

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.

Published
2023-08-11
How to Cite
Wijaya, R. S., Raflis, R., Murniati, M., Mariyanti, E., & Arita, E. (2023). Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat. Jurnal Pengabdian Masyarakat Dharma Andalas, 2(1), 30-33. https://doi.org/10.47233/jpmda.v2i1.1015

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