[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-235219-113":41,"doc-detail-235219-id":114},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":107,"head_meta":109,"extra_data":111,"updated_unix":113},113,"id","financial-management-training-effort-to-improve-reliability-of-financial-statement-preparation-at-course-and-training-institutions-in-wakatobi-regency","PELATIHAN MANAJEMEN KEUANGAN - Upaya untuk Meningkatkan Keandalan Penyusunan Laporan Keuangan pada Lembaga Kursus dan Pelatihan di Kabupaten Wakatobi","","Laporan keuangan berperan penting sebagai output informasi bagi pengguna untuk pengambilan keputusan dalam organisasi dan lembaga. Tantangan muncul pada Lembaga Kursus dan Pelatihan di Kabupaten Wakatobi yang masih melakukan pencatatan dan penyusunan laporan keuangan secara sederhana. Program pemerintah melalui Pendidikan Kecakapan Wirausaha dan Pendidikan Kecakapan Kerja menuntut pertanggungjawaban penggunaan dana. Sosialisasi dan pelatihan penyusunan laporan berdasarkan SAK EMKM diharapkan meningkatkan pemahaman pengurus, menghasilkan laporan yang relevan, serta akuntabel.",{"@graph":51,"@context":106},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":27,"@type":58,"position":64},"https://docshare.wps.com/id/template/presentasi/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/financial-management-training-effort-to-improve-reliability-of-financial-statement-preparation-at-course-and-training-institutions-in-wakatobi-regency/235219/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/financial-management-training-effort-to-improve-reliability-of-financial-statement-preparation-at-course-and-training-institutions-in-wakatobi-regency/235219.png","ImageObject",442,249,{"name":76,"@type":77},"Paura","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-18","2026-09-11",true,{"@type":86,"interactionType":87,"userInteractionCount":61},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102],{"name":93,"@type":94,"acceptedAnswer":95},"Mengapa laporan keuangan dianggap penting dalam organisasi dan lembaga?","Question",{"text":96,"@type":97},"Laporan keuangan menyediakan informasi bagi pengguna sebagai dasar pengambilan keputusan sehingga menjadi unsur yang sangat penting dalam bisnis maupun organisasi.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Apa kesulitan yang dialami Lembaga Kursus dan Pelatihan di Kabupaten Wakatobi terkait laporan keuangan?",{"text":101,"@type":97},"Sebagian besar lembaga masih membuat laporan keuangan secara sederhana karena pengurus belum sepenuhnya memahami pentingnya laporan keuangan yang sesuai.",{"name":103,"@type":94,"acceptedAnswer":104},"Bagaimana pelatihan berdasarkan SAK EMKM membantu meningkatkan keandalan laporan keuangan?",{"text":105,"@type":97},"Sosialisasi dan pelatihan membantu pengurus memahami proses penyusunan, termasuk menyusun laporan penggunaan dana atas transaksi yang telah dilakukan, sehingga laporan menjadi relevan dan dapat dipertanggungjawabkan.","https://schema.org",{"og:url":66,"og:type":108,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":110,"canonical":66},"index,follow",{"doc_id":112,"site_id":44},235219,1789095975,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":76,"user_avatar":117,"doc_module":9,"category_id":26,"category_name":27,"doc_title":47,"doc_description":49,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":123,"language":124,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":49,"update_tm":113,"read_time":61},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","DOI : [https://doi.org/10.62668/berkarya.v1i02.76](https://doi.org/10.62668/berkarya.v1i02.76)  \nPELATIHAN MANAJEMENKEUANGAN SEBAGAIUPAYA UNTUK MENINGKATKAN KEANDALAN PENYUSUNAN LAPORAN KEUANGANPADA LEMBAGAKURSUS DAN PELATIHAN DIKABUPATENWAKATOBI  \nSurni*1, Anas Sutrisno2, Masliani3, Sarno4  \n1,2,3,4 Program Studi Kewirausahaan, Institut Teknologi dan Bisnis Muhammadiyah Wakatobi.  \nArticle History  \nReceived : 29/03/2022  \nRevised : 30/03/2022  \nAccepted : 03/04/2022  \nOnline Available : 29/04/2022  \n*Corresponding Author Nama : Surni  \n[Email :](Email : surni@itbmwakatobi.ac.id)[ ](Email : surni@itbmwakatobi.ac.id)[surni@itbmwakatobi.ac.id](Email : surni@itbmwakatobi.ac.id)  \nLicensed Under  \na Creative Commons Attribution 4.0 International License  \nAbstrak  \nLaporan Keuangan merupakan salah satu unsur yang sangat penting dalam suatu bisnis, karenamerupakan sebuah output yang dapat memberikan informasi bagi pengguna sebagai dasar untuk pengambilan keputusan. Oleh karena itu, dalam sebuah organisasi, Lembaga, maupun perusahaan harus memiliki seorang pengelola keuangan yang terampil dan memiliki pengentahuan tentang laporan keuangan. Tetapi, tidak semua orang mengerti dan paham akan pentingnya sebuah laporankeuangan yang sesuai, akibatnya pembuatan laporan keuangan sering kali dibuat seadanya. Seperti halnya Lembaga Kursus dan Pelatihan yang ada di Wakatobi, ternyata mendapatkan kesulitan dalam hal pencatatan laporan keuangan. Kementerian Pendidikan dan Kebudayaan memberikan dana bantuan Program Pendidikan Kecakapan Wirausaha dan Program Pendidikan Kecakapan Kerjakepada Lembaga Kursus dan Pelatihan, program layanan pendidikan melalui kursus dan pelatihanyang diharapkan dapat menghasilkan lulusan kompeten pada bidang keterampilan sesuai kebutuhansehingga dapat memanfaatkan secara optimal peluang-peluang kerja yang terbuka pada era ACFTA (Asean China Free Trade Area) . Setiap dana yang didapatkan harus dilaporkan kembali penggunaannya kepada pemerintah. Namun, sebagian besar dari Lembaga Kursus dan Pelatihan tersebut masih membuat laporan keuangan secara sederhana. Diharapkan dengan adanya sosialisasi dan pelatihan mengenai penyusunan laporan keuangan yang sesuai dengan SAK EMKM, pengurus Lembaga Kursus dan Pelatihan Kabupaten Wakatobi mampu memahami proses dan mampu menyusun laporan penggunaan dana atas transaksi yang sudah dilakukan. Sehingga dapat membuat laporan keuangan yang relevan dan dapat dipertanggungjawabkan.  \nKata kunci: Akuntabilitas, Kursus dan Pelatihan, Laporan Keuangan  \nAbstract  \nFinancial Statements are one of the most important elements in a business, because it is an output that can provide information to users as a basis for decision making. Therefore, in an organization, institution, or company must have a skilled financial manager and have knowledge of financial statements. However, not everyone understands and comprehends the importance of an appropriate financial statement, as a result the preparation of financial statements is often made in vain. As with the existing Course and Training Institution in Wakatobi, it turns out to have difficulties in terms of financial reporting. The Ministry of Education and Culture provides funds for the Entrepreneurial Skills Education Program and Work Skills Education Program to the Course and Training Institution, educational service programs through courses and training that are expected to produce competent graduates in the field of skills as needed so that they can benefit. optimal job opportunities open in the era of ACFTA (Asean China Free Trade Area). Any funds obtained must be reported back to the government. However, most of these Course and Training Institutions still make simple financial statements. It is hoped that with the socialization and training on the preparation of financial statements in accordance with SAK EMKM, the board of the Wakatobi District Course and Training Institute will be able to understand the process and be able to prepare a repo","cbCaifzTkI2lkIeE","https://ap.wps.com/l/cbCaifzTkI2lkIeE","pdf",300091,5,"Indonesian","# Pendahuluan\n## Pengertian dan dasar Lembaga Kursus dan Pelatihan\n## Dukungan program bantuan pemerintah\n## Permasalahan pencatatan laporan keuangan\n## Tujuan sosialisasi dan pelatihan SAK EMKM","[{\"question\":\"Mengapa laporan keuangan dianggap penting dalam organisasi dan lembaga?\",\"answer\":\"Laporan keuangan menyediakan informasi bagi pengguna sebagai dasar pengambilan keputusan sehingga menjadi unsur yang sangat penting dalam bisnis maupun organisasi.\"},{\"question\":\"Apa kesulitan yang dialami Lembaga Kursus dan Pelatihan di Kabupaten Wakatobi terkait laporan keuangan?\",\"answer\":\"Sebagian besar lembaga masih membuat laporan keuangan secara sederhana karena pengurus belum sepenuhnya memahami pentingnya laporan keuangan yang sesuai.\"},{\"question\":\"Bagaimana pelatihan berdasarkan SAK EMKM membantu meningkatkan keandalan laporan keuangan?\",\"answer\":\"Sosialisasi dan pelatihan membantu pengurus memahami proses penyusunan, termasuk menyusun laporan penggunaan dana atas transaksi yang telah dilakukan, sehingga laporan menjadi relevan dan dapat dipertanggungjawabkan.\"}]","PELATIHAN MANAJEMEN KEUANGAN - Upaya untuk Meningkatkan Keandalan Penyusunan Laporan Keuangan pada Lembaga Kursus dan Pelatihan di Kabupaten Wakatobi | PDF"]