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Keberlanjutan usaha dinilai bergantung pada kemampuan pengusaha mengelola hasil usaha dan meningkatkan pengetahuan untuk menyusun laporan keuangan atas seluruh transaksi. Program pengabdian masyarakat (PKM) antara Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti dengan Koordinator UMKM Rufata menargetkan pembuatan laporan sederhana sesuai SAK EMKM serta evaluasi keberlangsungan usaha. Hasil pelaksanaan menunjukkan antusiasme tinggi peserta dan rata-rata nilai 58–73.",{"@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":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/training-on-preparing-simple-financial-reports-for-msmes/234278/",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/training-on-preparing-simple-financial-reports-for-msmes/234278.png","ImageObject",442,249,{"name":76,"@type":77},"Xiajie","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-21","2026-09-11",true,{"@type":86,"interactionType":87,"userInteractionCount":9},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102],{"name":93,"@type":94,"acceptedAnswer":95},"Mengapa pelatihan penyusunan laporan keuangan sederhana penting bagi UMKM?","Question",{"text":96,"@type":97},"Pelatihan penting karena keberlanjutan usaha UMKM memerlukan kemampuan mengelola keuangan hasil usaha. Pelaku UMKM perlu meningkatkan pengetahuan dan keterampilan agar mampu menyusun laporan keuangan dari seluruh transaksi usahanya.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Apa tujuan laporan keuangan menurut dokumen ini?",{"text":101,"@type":97},"Laporan keuangan bertujuan memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas entitas. Informasi tersebut bermanfaat bagi pengguna laporan keuangan dalam pengambilan keputusan ekonomi.",{"name":103,"@type":94,"acceptedAnswer":104},"Komponen apa saja yang harus ada dalam laporan keuangan sederhana untuk UMKM menurut SAK EMKM?",{"text":105,"@type":97},"Dokumen menyebut laporan posisi keuangan (neraca), laporan laba rugi, serta catatan atas laporan keuangan. Ketiganya disebut sesuai standar SAK EMKM.","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},234278,1789085480,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":76,"user_avatar":117,"doc_module":9,"category_id":38,"category_name":39,"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":128},8814010472675,"https://avatar.qwps.com/avatar/WGlhamll","PELATIHAN PENYUSUNAN LAPORANKEUANGAN SEDERHANA PADA UMKM  \nRUFATA  \nTraining in Preparing Simple Financial Reports for Rufata Msmes  \nRina Hartanti1  \nFakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, Indonesia e-mail: [rinahartanti@trisakti.ac.id](rinahartanti@trisakti.ac.id)  \nEmma Saur Nauli Sipayung2  \nFakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, Indonesia e-mail: [emmasaur@trisakti.ac.id](emmasaur@trisakti.ac.id)  \nErny Tajib3  \nFakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, Indonesia e-mail: [ernytajib@trisakti.ac.id](ernytajib@trisakti.ac.id)  \nAbstract  \nThe important role of MSMEs in the history of reducing unemployment rates during the economic crisis in Indonesia and as a booster for economic recovery after the Covid-19 pandemic cannot be separated from the creativity and hard work of MSME entrepreneurs in maintaining the sustainability of their businesses. The sustainability of MSME businesses will be maintained if MSME entrepreneurs not only carry out various innovative efforts to sell their business products or services but must also be able to manage the financial results of their business by increasing their knowledge and skills in preparing financial reports for all economic transactions of their business. Likewise, Rufata MSME entrepreneurs really need training from teachers or lecturers. The Bachelor of Accounting Study Program, Faculty of Economics and Business, Trisakti University collaborates with the Rufata MSME Coordinator, Cikokol Village, Pancoran District, South Jakarta, held a Community Service (PKM) program with the title: \"Training on Preparing Simple Financial Reports for Rufata MSMEs\", so that MSME entrepreneurs are not only able to make simple financial reports from economic transactions of their business businesses correctly in accordance with SAKEMKM, but also can analyze and evaluate the sustainability of their business and can make appropriate decisions for business development. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 58 to 73  \nKeywords— Simple Financial Statements, Financial Accounting Standards for Micro, Small and Medium Entities (SAKEMKM), MSMEs (Micro, Small and Medium Entities).  \n1. PENDAHULUAN  \nSejarah Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki perananyang cukup penting, terlebih untuk perekonomian daerah. Bahkan, secaratidak langsung dapat mempengaruhi kondisi dari perekonomian di Indonesia. Keberadaan dari UMKM yang ada di Indonesia ini sendiri nyatanya membawa pengaruh yang sangat baik untuk kemajuan perekonomian, baikuntuk tingkat daerah maupun tingkat Nasional. Faktanya, UMKM ini juga turut andil dalam memajukan perekonomian masyarakat Indonesia. Pada saat keadaan perekonomian yang cukup terguncang pernah menimpa Indonesia di tahun 1997/1998, banyak sekali yang beranggapan bahwa UKMmerupakan salah satu penyelamat perkenomian masyarakat. Sebagaimana diketahui pada saat Krisis Ekonomi terjadi telah menimbulkan hal yang cukupburuk bagi kehidupan masyarakat Indonesia, Banyak sekali yang terkenadampak buruk atas kejadian krisis ekonomi yang menimpa Indonesia tersebut. Dan PHK (Pemutusan Hubungan Kerja) besar-besaran yang dilakukan oleh beberapa perusahaan di Indonesia telah menimbulkankreativitas di kalangan masyarakat yang terkena dampak PHK tersebut untuk mencoba mencari cara untuk mengembangkan usaha sendiri dalam membiayai keperluan sehari-harinya. Usahanya ada yang memilih untuk mulai melakukan usaha jual beli, membuka bisnis jasa, hingga pengolahan produk dan usaha lainnya. Aneka usaha yang dilakukan oleh masyarakatinilah yang akhirnya memunculkan sejarah berdirinya usaha UMKM, Hal ini membuktikan bahwa UMKM memiliki peran yang sangat penting dalam ","cbCaiiVxcOX7TYpM","https://ap.wps.com/l/cbCaiiVxcOX7TYpM","pdf",394780,14,"Indonesian","# PENDAHULUAN\n## Peran UMKM dalam sejarah dan pemulihan ekonomi\n## Keberlanjutan usaha UMKM dan kebutuhan literasi akuntansi\n## Pengertian serta komponen laporan keuangan berdasarkan SAK EMKM","[{\"question\":\"Mengapa pelatihan penyusunan laporan keuangan sederhana penting bagi UMKM?\",\"answer\":\"Pelatihan penting karena keberlanjutan usaha UMKM memerlukan kemampuan mengelola keuangan hasil usaha. Pelaku UMKM perlu meningkatkan pengetahuan dan keterampilan agar mampu menyusun laporan keuangan dari seluruh transaksi usahanya.\"},{\"question\":\"Apa tujuan laporan keuangan menurut dokumen ini?\",\"answer\":\"Laporan keuangan bertujuan memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas entitas. Informasi tersebut bermanfaat bagi pengguna laporan keuangan dalam pengambilan keputusan ekonomi.\"},{\"question\":\"Komponen apa saja yang harus ada dalam laporan keuangan sederhana untuk UMKM menurut SAK EMKM?\",\"answer\":\"Dokumen menyebut laporan posisi keuangan (neraca), laporan laba rugi, serta catatan atas laporan keuangan. Ketiganya disebut sesuai standar SAK EMKM.\"}]","Pelatihan Penyusunan Laporan Keuangan Sederhana pada UMKM | PDF",5]