Financial Training for MSMEs: Enhancing Financial Statement Preparation and Audit Understanding in Kembangan District
Main Article Content
Afly Yessie*
Minanari
This financial training aims to enhance the understanding and skills of MSME managers in Kembangan District in financial statement preparation and financial statement audit. The training is conducted through counseling and hands-on practice methods, covering the basics of accounting, how to prepare financial statements in accordance with the financial accounting standards applicable in Indonesia, and the importance of auditing to ensure the reliability of financial statements. The training results showed a significant improvement in participants' understanding of financial statement preparation and audit processes relevant to MSME needs. This training is expected to make a tangible contribution to improving financial governance in MSMEs in Kembangan District. The program's goal is to boost business transparency, increase access to funding, improve adherence to regulations, and promote lasting business growth and development within the local MSME sector by improving financial management skills.
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. (2017). Auditing and Assurance Services. Pearson.
Barus, I. S. L., & Suharman, H. (2020). Pencatatan dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Tahun 2018 Pada UKM Sektor Perdagangan di Kabupaten Bandung. Tirtayasa Ekonomika, 15(2), 253. https://doi.org/10.35448/jte.v15i2.9104
Fitriyah, F. (2024). The Influence of Capital Intensity and Independent Commissioners on Tax Aggressiveness. JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 3(3), 749–761. https://doi.org/10.55047/marginal.v3i3.1184
Hall, J. A. (2019). Accounting Information Systems. Cengage.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2021). Intermediate Accounting. Wiley.
Messier, W., Glover, S., Prawitt, D., & Christensen, B. (2021). Auditing & Assurance Services: A Systematic Approach. McGraw Hill.
Nihayah, A. N., Rifqi, L. H., Vanni, K. M., & Imron, A. (2022). Analisis Ketahanan Keuangan Pelaku Usaha Mikro Kecil Diukur Dari Implementasi Literasi Keuangan Pada Masa Pandemi Covid 19. Jurnal E-Bis, 6(2), 438–455.
Prasetyo, A. A. (2022). Meminimalisir Asimetri Informasi Melalui Pelaporan (Disclosure) Laporan Keuangan. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 2(1), 45–54. https://doi.org/https://doi.org/10.55047/transekonomika.v2i1.104
Rezaee, Z., & Riley, R. (2009). Financial Statement Fraud: Prevention and Detection. Wiley.
Rosnidah, I., Fatimah, S. E., & Hadyati, S. N. (2022). Pelatihan Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Dan Pemasaran Digital Pada Umkm Olahan Limbah Kulit Ikan Di Kota Cirebon. JOURNAL OF SUSTAINABLE COMMUNITY SERVICE, 2(4), 223–231. https://doi.org/10.55047/jscs.v2i4.640