Empowerment and Strengthening Accounting Training for Fashion MSMEs

Rousilita Suhendah; Aurelia Janet Kwelju; Isuan Jayanti

doi:10.55927/ajcs.v5i7.51

Authors

Rousilita Suhendah Universitas Tarumanagara
Aurelia Janet Kwelju Universitas Tarumanagara
Isuan Jayanti Universitas Tarumanagara

DOI:

https://doi.org/10.55927/ajcs.v5i7.51

Keywords:

Financial Reports, Profit and Loss Report, Financial Position Report

Abstract

MSMEs require financial reports to enable them to make decisions regarding their profit performance and their ability to survive in the future. Most MSMEs, particularly those operating in the fashion industry, only use accounting to record sales transactions, without interpreting them in financial reports. The accounting system currently used by MSMEs is a single-entry system. MSMEs only record all sales and expenses on a cash basis in a cash diary. It makes it difficult for MSMEs to calculate their actual profits. This community service activity aims to enable MSME partners to prepare simple financial reports and manage their business finances. After the community service activity, MSME partners can prepare simple financial reporting, including statement of profit/loss, and statement of financial position.

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