Pemberdayaan Ekonomi Melalui Pendampingan Penerapan Akuntansi Sederhana pada UMKM Masyarakat Desa Tanjungsari

Abstract

The head of Tanjungsari Village, Tanjungsari sub-district, Bogor Regency in his program wants to
improve the economy of its citizens, currently villagers still depend on the economy for agricultural products,
however there are 8.5% or 118 family heads are MSME actors. The location of Tanjungsari Village which is
only 75 km from the Indonesian Capital City makes this village's advantage to access raw materials and
market MSME products. Currently, the type of MSME industry in Tanjungsari Village is engaged in the
industry of bags, wallets, sandals, shoes, wood lathes, wood products, and coffee with an average turnover
or gross income of IDR 50 million/month. The majority of raw materials for the bags, wallets, sandals, and
shoes industries are imported from Jakarta, by utilizing the remaining materials from manufacturers in
Jakarta to be processed into other products, as well as other raw materials. The problems experienced by
MSME actors often run out of business capital because all business turnover is used for daily household
consumption. Every business activity has not been recorded so that it is not possible to plan for competitive
pricing, analysis of performance achievements and improvements needed to further improve the financial
performance of MSMEs. The main problem faced by MSME actors requires a solution in the form of applying
simple accounting because of the limited knowledge of MSME actors, so this community service activity is
carried out with the aim of economic empowerment through assistance in implementing simple accounting
on MSMEs in Tanjungsari Village Community. MSME actors were given training in preparing simple financial reports using a spreadsheet, and were assisted directly for practice from making accounting
journals to financial reports using laptop media. As many as 97% of participants in Tanjungsari Village
MSMEs stated that the training conducted by the community service team was beneficial for their business