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UEU » Journal » Teknik Industri
Posted by [email protected] at 24/08/2021 19:57:17  •  460 Views


PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DI UD SINAR BERKAH UNTUK MENGETAHUI POTENSI DAN KELAYAKAN PENGEMBANGAN USAHA

Created by :
Iphov K. Sriwana ( 0417077103 )
Feby Z. Octafani ; Taufiqur Rachman ; Nofi Erni ; Istianto B. Rahardja



SubjectLAPORAN KEUANGAN
KONVEKSI
Alt. Subject CONVECTION
FINANCIAL STATEMENTS
KeywordUKM
BEP

Description:

UD Sinar Berkah merupakan usaha kecil menengah yang secara operasional dijalankan menggunakan cara tradisional, termasuk untuk penyusunan lapoan keuangannya. UD Sinar Berkah tidak mengetahui secara pasti potensi usaha dan juga kelayakan usahannya Hal terebut menjadi permasalahan yang harus diselesaikan, sehingga dilakukan pengabdian masyakarat pada UD Sinar Berkah dengan tujuan untuk memberikan pelatihan penyusunan laporan keuangan agar mapu menganalisa kelayakan pengembangan usahanya. Data untuk penyusunan laporan keuangan, diperoleh dari hasil wawancara langsung dengan pihak pengelola UD Sinar Berkah. Penyusunan laporan keuangan dilakukan menggunakan Ms excel dengan mengintegrasikan laporan keuangan mulai dari investasi awal, sumber dana, perhitungan biaya operasiona, laporan rugi raba, arus kas, penentuan harga pokok produksi dan analisa kelayakannya. Hasil penyusunan laporan keuangan menunjukkan bahwa net present value (NPV) > 0 (NPV = Rp 420.342.180 dengan discount factor 18% dan present value 18%), internal rate of return (IRR) mencapai 21%, keuntungan/biaya bersih (Net B/C) > 1 (Net B/C = 6) artinya usaha tersebut layak secara finansial. Berdasarkan analisa yang diperoleh dari hasil penyusunan laporan keuangan, pengelola UD Sinar berkah dapat melanjutkan kegiatan usahanya karena mempunyai peluang yang besar untuk meningkatkan kesejahteraan masyarakat.


Alt. Description

UD Sinar Berkah is a small and medium-sized business that is operationally run using traditional methods, including for the preparation of its financial reports. UD Sinar Berkah does not know how to determine business potential and also the feasibility of its business. This is a problem that must be resolved, so that community service at UD Sinar Berkah is carried out with the aim of helping to design the preparation of financial statements to analyze the feasibility of developing its business. Data for the preparation of financial statements, obtained from direct interviews with the management of UD Sinar Berkah. The preparation of financial statements is carried out using Ms excel by integrating financial reports starting from initial investment, sources of funds, calculation of operating costs, profit and loss reports, cash flow, determining the cost of production and feasibility analysis. The results of the preparation of financial statements show that the net present value (NPV) > 0 (NPV = Rp 420,342,180 with a discount factor of 18% and present value of 18%), the internal rate of return (IRR) reaches 21%, net profit/cost (Net B/C) > 1 (Net B/C = 6) means that the business is financially feasible. Based on the analysis obtained from the results of the preparation of financial statements, the manager of UD Sinar blessing can continue its business activities because it has a great opportunity to improve the welfare of the community..

Date Create:24/08/2021
Type:Text
Format:pdf
Language:Indonesian
Identifier:UEU-Journal-11_1828
Collection ID:11_1828


Source :
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 1, No. 5 Oktober 2021, Hal. 211-216

Relation Collection:
Civitas Akademika Universitas Esa Unggul

Coverage :
Fakultas Teknik

Rights :
@2021 Perpustakaan Universitas Esa Unggul


Publication URL :
https://digilib.esaunggul.ac.id/pelatihan-penyusunan-laporan-keuangan-di-ud-sinar-berkah-untuk-mengetahui-potensi-dan-kelayakan-pengembangan-usaha-21316.html




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