Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM bagi UMKM Angkringan Sahabat di Tangerang Selatan

Abstract

ABSTRACT

Financial statements are essential information for assessing the financial condition of a business. Unfortunately, many MSME actors have yet to prepare financial reports in accordance with accounting standards. This community service activity aims to provide training on preparing financial statements for the Angkringan Sahabat MSME based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The activity was conducted through lectures, interactive discussions, and hands-on simulations. The training participants consisted of the owner and staff of Angkringan Sahabat, as well as students from Pamulang University. The results showed improved understanding in preparing financial reports, including separating personal capital and recording business expenses. This activity is expected to be an initial step toward more professional and accountable business governance.