Sosialisasi Penyusunan Laporan Keuangan Pada Usaha Kesejahteraan Samangawa (Uks) Mataram
DOI:
https://doi.org/10.31764/jobs.v2i1.8829Abstract
In practice there are many kinds of cooperatives, one of which is popular in the community is the Savings and Loans Cooperative. Likewise with the Samangawa Welfare Enterprise (UKS). The basic principle of establishing this UKS is on the basis of kinship and mutual cooperation to help each other for the sake of mutual welfare but not yet a legal entity like a Cooperative.The basic principle of UKS is to have members in the Ambalawi family unit, Bima Regency, who are domiciled in Mataram City. UKS is managed independently, where the highest authority is at the Members' Meeting. UKS profits in the form of Remaining Operating Results (SHU) are divided fairly according to the agreement in the Members' Meeting. Seeing this potential, the UKS management must be able to compile books and financial reports in accordance with accounting standards for the sustainability of UKS, so that it can continue to grow and develop. So it is necessary to socialize the preparation of books and financial reports according to accounting standards so that management can present these reports according to accounting standards. This socialization was carried out for 1 (day) located at the house of the Head of UKS Mataram. There were 5 participants who took part in this activity, consisting of the chairman, treasurer, secretary and several members of the Mataram UKS. The output of this community service activity is that it is hoped that the management will be able to compile and present books and financial reports in accordance with accounting standards, so that the circulation of money in UKS can run in a balanced manner, which in turn can improve the welfare of the management and members of UKS Mataram.References
Jusup, A. H. (2011). Dasar-dasar Akuntansi. Yogyakarta: STIE YKPN
Kasmir. (2018). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Maharani dan Yustita Dwi (2017), Hasil Praktek Kerja Nyata (PKN) dalam Repository Universitas Jember, (http://repository.unej.ac.id/handle/123456789/82077) diunduh pada tanggal 12 Mei 2022.
Munawir, S. (2010). Analisa Laporan Keuangan. Yogyakarta : Liberty.
Purwaji, Agus. (2016). Pengantar Akuntansi I. Jakarta: Salemba Empat.