PENDAMPINGAN PENYUSUNAN SISTEM AKUNTANSI PADA UKM PENGOLAHAN SUSU
DOI:
https://doi.org/10.22219/janayu.v1i1.11159Abstract
IbM aims to assist partners in order to have a reliable accounting information systems that can provide vital information accurately and timely. Therefore, owners and interested parties can analyze and make the right decisions. This system is expected to help owners evaluate the performance and business developments. Partner companies (CV Brawijaya Dairy Industry and CV Karya Brawijaya) want to have a good accounting information system. Accounting information produced is very useful in business planning, product marketing development, performance evaluation and expand access to funding. Therefore, they require the role of internal (company) and external (banks and the Tax Office).
These expectations can not be realized because of the partner company faced several obstacles. Constraints are the company does not have the human resources that have the educational background of accounting, facilities and infrastructure (hardware and software) was minimal, limited capital so it will merektur specialized employees handle bookkeeping is still difficult financially. Expansion of product marketing needs to be done so that the product more known to the public. The partner company (CV Karya Brawijaya) has difficulty in determining how much tax should be paid. Tax Office (KPP) is always sent warning letters because partners are often late in paying taxes. It’s happen because the company still does not have a simple bookkeeping and financial statements.
Team devotion perform some activity. First; sharing with the leadership of the company to analysis the transaction. Second; preparing accounting software in accordance with the information needs of UKM (based SAK ETAP). Third; providing the necessary facilities and infrastructure (notebook). Fourth; preparing UKM accounting handbook. Fifth; conducting inhouse training for employees who handle bookkeeping and accounting. Sixth; implementation of accounting software and mentoring. Seventh; marketing assistance and tax calculation and how to fill out SPT.
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Anonimous, Strategi Pengembangan Bisnis, infoduit.com/strategi-pengembangan- bisnis, diakses 14 Maret 2013 --------------, Sistem Informasi Akuntansi: Pendekatan Sistem dan Teknologi Informasi, http://irzombie.wordpress.com/2008/09/19/sistem-informasi-akuntansi. diakses 14 Maret 2009 Hall, James A., 2007, Sistem Informasi Akuntansi, Edisi Keempat, Jakarta: Salemba Empat Ikatan Akuntan Indonesia, SAK ETAP. DSAK.Jakarta 2009 International Accounting Standard Board, IFRS for SMEs Fact Sheet., diakses di: http://www.iasb.org/NR/rdonlyres/FBAE7BA8-8B32-43F8-AE3c- D4DA92D046C6/0/IFRSforSMEsfactsheet2.pdf (diakses 10 Oktober 2011) Rumijati, Aniek dan Eny Suprapti. IbM Aplikasi Lean Production dan Electronic Teleshopping pada Bisnis Yoghurt, Pengabdian Dikti, 2013 Undang-undang nomor 20 tahun 2008 tentang Usaha Mikro Kecil dan Menengah (UMKM) Wahyuni, dkk .Pelatihan Kewirausahaan Bisnis Yoghurt dan Pizza pada PCA Dau Malang, Laporan Pengabdian UMM, 2011 ------------------, Upaya Penambahan Sumber Dana bagi PCA Dau Malang Melalui Pelatihan Bisnis Produk Olahan Daging Ayam, Laporan Pengabdian UMM, 2012 ------------------, Model Pelaporan Keuangan Perusahaan Jasa Percetakan Berbasis Teknologi Informasi, Hasil Penelitian UMM, 2010
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