Pelatihan Pembuatan Laporan Keuangan Bagi Kelompok Pembudidaya Ikan Mina Lestari
Abstract
Abstract: Business development can be hampered if the owner does not understand financial report. This happened to members of the Mina Lestari Fish Cultivators Group. Most of the mebers are unable to make financial reports. This absence of these financial reports will also hinder access to capital which will ultimately hinder business development. The purpose of this sevice is to provide training on making reports on cost of production and income statements. These financial reports can be used to access capital and develop their business. This community service is carried out using counseling method. The service team begins the service by introducing financial report and their elements. After that the servant teaches to make a report on the cost of production and income statements directly on the members’ catfish ponds. The service team also provides an overview of access to capital and business development to increas profit margin. The members of Mina Lestari Fish Cultivators Group are directly involved in every actifity. Through cooperation with various parties, this service can run smoothly so that the purpose of this service can be achieved.
Keywords: business development, cost of production, financial report, income statement
Abstrak: Perkembangan usaha bisa terhambat jika pemiliknya tidak memahami laporan keuangan. Hal tersebut terjadi pada anggota Kelompok Pembudidaya Ikan Mina Lestari. Sebagian besar anggota Kelompok Pembudidaya Ikan Mina Lestari tidak mampu membuat laporan keuangan. Tidak adanya laporan keuangan ini juga akan menghambat akses ke permodalan yang pada akhirnya akan menghambat perkembangan usaha. Tujuan dari pengabdian ini adalah memberikan pelatihan mengenai pembuatan laporan harga pokok produksi dan laporan laba rugi. Laporan keuangan tersebut bisa digunakan dalam mengakses permodalan dan mengembangkan usaha. Pengabdian ini dilakukan dengan metode penyuluhan. Tim pengabdi memulai pengabdian dengan mengenalkan laporan keuangan dan elemen-elemennya. Setelah itu pengabdi memengajarkan membuat laporan harga pokok produksi dan laporan laba rugi secara langsung pada kolam lele anggota. Tim pengabdi juga memberikan gambaran mengenai akses ke permodalan dan pengembangan usaha untuk meningkatkan margin laba. Anggota Kelompok Pembudidaya Ikan Mina Lestari terlibat secara langsung dalam setiap praktik penghitungan laba rugi usaha. Melalui Kerjasama dengan berbagai pihak, pengabdian ini dapat berjalan dengan lancar sehingga tujuan pengabdian ini bisa tercapai.
Kata kunci: harga pokok produksi; laporan keuangan; laporan laba rugi; pengembangan usahaReferences
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