Optimalisasi Pengembangan Produk Unggulan Desa (OVOP) Melalui Wawasan Kewirausahaan Dan Pembuatan Laporan Keuangan Sederhana Bagi UMKM

Authors

  • Neni Nurhayati Dosen Prodi Akuntansi, Universitas Kuningan

DOI:

https://doi.org/10.22437/jkam.v4i3.11306

Abstract

Besarnya potensi UMKM ternyata tidak serta merta menyebabkan UMKM mampu mengembangkan potensi usahanya. Kendala utama yang sering  muncul adalah keterbatasan modal yang dimiliki serta kesulitan dalam memperoleh akses sumber permodalan misalnya ke perbankan dan sumber pembiayaan lainnya. Rendahnya kualitas sumber daya manusia yang dimiliki UMKM membuat mereka sering terjebak dengan sumber-sumber dana informal, yang sekali lagi disebabkan oleh kerumitan persyaratan pemenuhan dana yang bersumber dari sektor keuangan formal. Salah satu dari persyaratan yang paling sulit untuk dilengkapi adalah persyaratan untuk melampirkan laporan keuangan usaha. Kemudahan akses modal perbankan dapat diperoleh apabila para pelaku UMKM dapat memberikan rincian informasi mengenai keadaan usaha UMKM yang tercermin pada laporan keuangannnya.  Peraturan Pemerintah RI No 17 Tahun 2013 tentang pelaksanaan UU No 20 tahun 2008 menyatakan adanya kewajiban bagi usaha kecil untuk melakukan pencatatan akuntansi. Namun demikian, adanya peraturan tersebut tidak serta merta membuat pelaku UMKM melakukan pencatatan dikarenakan berbagai keterbatasan. Tujuan pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan pemahaman, pengetahuan dan wawasan mengenai berwirausaha dengan mengembangkan potensi desa serta memberikan pendampingan dalam implementasi sistem pencatatan akuntansi manual dengan melakukan aktivitas pembuatan laporan keungan sederhana untuk memberikan kemudahan mendapatkan akses permodalan dari perbankan. Metode pengabdian yang digunakan yaitu ceramah, workshop, praktik, dan evaluasi kegiatan. Hasil dari pengabdian kepada masyarakat ini berupa pengembangan produk unggulan desa (OVOP) dan keterampilan pembuatan laporan keuangan sederhana.

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Published

2021-01-01

How to Cite

Nurhayati, N. (2021). Optimalisasi Pengembangan Produk Unggulan Desa (OVOP) Melalui Wawasan Kewirausahaan Dan Pembuatan Laporan Keuangan Sederhana Bagi UMKM. Jurnal Karya Abdi Masyarakat, 4(3), 366-375. https://doi.org/10.22437/jkam.v4i3.11306

Issue

Vol. 4 No. 3 (2020): Volume 4, Nomor 3, Desember 2020

Section

Articles

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Copyright (c) 2020 Neni Nurhayati

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