Pendampingan Akuntansi Dalam Menentukan Harga dan Pengelolaan Persediaan Untuk Memajukan Usaha Masyarakat Desa Bangbang, Bangli

  • Desak Rurik Pradnya Paramitha Nida Fakultas Vokasi, Universitas Warmadewa, Denpasar-Indonesia
  • I Gusti Agung Prama Yoga Fakultas Ekonomi dan Bisnis, Universitas Warmadewa, Denpasar-Indonesia
  • I Nyoman Angga Prabawa Fakultas Vokasi, Universitas Warmadewa, Denpasar-Indonesia
Keywords: Accounting, transaction evidence, COGS, tax, inventory, information technology

Abstract

Financial statements play an important role in providing information for making business decisions or policies. Financial statements are the end result of the accounting process. However, there are still many stigmas in society that consider accounting to be difficult. In fact, if done consistently and orderly, the information obtained will greatly impact the sustainability of the business both as a source of information and a control tool. The most basic thing, in basic accounting that needs to be understood is the process of how financial statements are made. Starting from collecting transaction evidence, grouping, recording, analyzing and presenting accounting information. The first stage is collecting evidence. This initial stage is still widely ignored in recording. Even though transaction evidence is needed to prove the validity of transaction occurrences and measurements in transaction recognition. In collaboration with the Bangbang Village BUPDA, the service team conducted assistance involving the Tembuku Bangbang Bali Village community, namely traders, BUPDA (Baga Utsaha Padruwen Desa Adat) administrators and local LPD (Village Credit Institution) administrators in early June 2024 to get assistance and training on the role of accounting in advancing business, basic accounting, inventory methods, how to make transaction evidence by utilizing technology. The methods used were socialization and discussion groups. The obstacle so far that has been felt is the difficulty of compiling reports due to forgetting or not taking notes. Not everything is "well recorded" because they still use manual records. Shopkeepers do double duty serving customers, as well as cashiers and record keepers. So very often experience constraints lack of time to record, so there are some transactions that are missed recorded. This affects the relevance of transaction data. The service team helps provide assistance as well as tools and systems used to facilitate the creation of simple proof of transactions and cash flow using technology. So there is no need to write per-item transactions manually, but using software, inputting transactions, then printing notes automatically using a thermal printer. At the end of the period, you can draw a summary of transactions in the form of cash flow. It is hoped that this PKM can have a positive impact on the progress of the Village, especially the traders, the community and BUPDA. With the records of transactions, MSME players or organizations can get economic information related to business.

References

Adyatma, I Wayan Candra dan Desak Rurik Pradnya Paramitha Nida.2021. Analisis Pengaruh Pengalaman Terhadap Kompetensi Serta Pengaruhnya Terhadap Produktivitas UKM di Kota Denpasar, Provinsi Bali. WICAKSANA, Jurnal Lingkungan & Pembangunan Universitas Warmadewa.

Albertus Indratno. 2013. Prinsip – Prinsip Dasar Akuntansi. Jakarta: Dunia Cerdas.

Al Haryono Jusuf. 2011. Dasar- dasar Akuntansi,Cetakan Ketujuh, jilid 1, Sekolah Tinggi Ekonomi Yayasan Keluarga Pahlawan Negara, Yogyakarta.

Badan Pusat Statistik Indonesia .2018. Konsep UMKM. Diunduh pada tanggal 17 Desember 2021 https://www.bps.go.id

Biro Komunikasi dan Teknologi Informasi – Kementerian KUKM. 2021. Lamikro.

Badan Pusat Statistik Indonesia. 2018. Konsep UMKM. Diunduh pada tanggal 17 Desember 2021 https://www.bps.go.id

E. Kieso, Donald, Jerry J, Weygandt and Teery D. Warfield. (2011). Intermediate Accounting, Edisi 12. Jakarta: Erlangga.

Effendy, Mochtar.2010.Kewirausahaan (Entrepreneurship) Tuntunan Untuk Praktisi. Yayasan Penerbit Al-Mukhtar : Palembang.

Ikatan Akuntansi Indonesia. 2022. Standar Akuntansi keuangan. PSAK No. 1: Penyajian Laoran Keuangan. Jakarta: Salemba Empat

Ikatan Akuntansi Indonesia. 2022. Standar Akuntansi keuangan. PSAK No. 2: Laporan Arus Kas. Jakarta: Salemba Empat

Ikatan Akuntansi Indonesia. 2022. Standar Akuntansi keuangan. PSAK No. 23: Pendapatan. Jakarta: Salemba Empat

Kementrian Komunikasi dan Informatika Republik Indonesia. 2018. Lamikro, Aplikasi Laporan Keuangan Sederhana Untuk Usaha Mikro diunduh tanggal 17 Desember 2021 https://kominfo.go.id/content/detail/13065/lamikro-aplikasi-laporan-keuangan-sederhana-untuk-usaha-mikro/0/artikel_gpr.

Nida, Desak Rurik Pradnya P., Wirawan, I Made Dwi S., Harmana, I Made Dwi. (2020). The Influencing Factors toward Universitas Warmadewa Student Interests in Using Mobile Commerce. Jurnal Ekonomi dan Bisnis Jagaditha, 7(2), 104-113. Doi: https://doi.org/10.22225/jj.7.2.2372.32-41

Nida, Desak Rurik Pradnya Paramitha Nida, I Gusti Agung Prama Yoga, dan I Wayan Chandra Adyatma. 2021. Analysis of the Impact of Tax Imposition on Electronic Transactions. International Journal of Multidisciplinary Research and Publications. ISSN (Online): 2581-6187

Nida, Desak Rurik Pradnya P., I Wayan Chandra Adyatma , dan Anak Sagung Sagung Laksmi Dewi., SH.,MH (2022). Pendampingan Pelaporan Akuntansi Berbasis Digital Dan Pemanfaatan E-Commerce Bagi Umkm. Vol. 3 No. 1 (2022): Jurnal Abdi Dharma Masyarakat (Jadma).E-Issn:2774-7824

Yoga, i Gusti Agung Prama, Desak Rurik Pradnya Paramitha Nida, dan Ida I Dewa Ayu Mas Manik Sastri. 2022. Upaya Percepatan Pemulihan Ekonomi Dengan Pendampingan Akuntansi Dan Pemberdayaan Bank Sampah. Jurnal Akuntansi Humaniora, Jurnal Pengabdian Masyarakat. Vol. 1 No. 2 (2022): Akuntansi Dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022. Doi: Https://Doi.Org/10.38142/Ahjpm.V1i2.315). ISSN-2829-0771

Desa Bangbang. Website Desa. https://www.bangbang.desa.id diunduh November 2023

Nida, Desak Rurik Pradnya Paramitha, I Gusti Agung Prama Yoga, I Nyoman Angga Prabawa. 2023. Pendampingan BUPDA Desa Bangbang Dalam Upaya Peningkatan Perekonomian. Vol.6 No.1 (2023) : Community Services Journal (CJS), 6(1) (2023),1-8 https://www.ejournal.warmadewa.ac.id/index.php/csj/article/view/7832/4946

Published
2024-07-10
Section
Articles
Abstract viewed = 32 times
PDF (Bahasa Indonesia) downloaded = 18 times