PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI PENGELOLA UMKM DI DESA SEMPARU KABUPATEN LOMBOK TENGAH

Abstract

Micro, Small and Medium Enterprises (MSMEs) are recognized as driving the economy, especially the village economy. In running a business, it is necessary to prepare financial reports. However, currently many small business actors are still unable to make business financial reports as an example like existing MSME players. The main problem faced by MSME players is a lack of understanding of the importance of good financial records resulting in difficulties in monitoring expenses and income, so that it is often unsustainable. Apart from that, misuse of capital is also a problem that is often encountered by MSME players. Often the initial capital and profits are not separated and are used for consumptive purposes rather than business development. So many MSMEs often experience losses. Therefore, the aim of carrying out this community service activity is to provide knowledge and understanding as well as training about the importance of recording transactions that occur in MSMEs. This activity uses counseling methods and also provides training on examples of simple business transactions. With this activity, it is hoped that it can increase the understanding of knowledge and skills of MSME players in Semparu Village in the field of simple bookkeeping, so that businesses can run smoothly.