14 Juni 2024. Bangli, dewatanews.com - Financial reports play an important role in providing information related to decision making or business policies. Financial reports are the end result of the accounting process. However, there is still a stigma in society that assumes that accounting is difficult and hard. In fact, if done consistently and orderly, the information obtained will have a great impact on business continuity both as a source of information and a control tool. The most basic thing in basic accounting that needs to be understood is the process of how financial reports are made. Starting from collecting evidence of transactions, grouping, recording, analyzing and presenting accounting information.
The first stage is collecting evidence. This initial stage is still widely ignored in recording. In fact, evidence of transactions is needed to prove the validity of the occurrence of transactions and measurements in recognizing transactions. Friday, (14/6) The Community Service Team (PKM) of Warmadewa University, chaired by Lecturer of the Applied Bachelor's Study Program, Desak Rurik Pradnya Paramitha Nida, SE., M.Si. and two members I Gusti Agung Prama Yoga, SE., M.SI., BKP and I Nyoman Angga Prabawa, S.KOM., M.T. Not only Lecturers, Students also actively participate in the implementation of activities.
In collaboration with BUPDA Bangbang Village, the service team provides assistance involving the people of Tembuku Bangbang Village, Bali, namely Traders, BUPDA administrators (Baga Utsaha Padruwen Desa Adat) and local LPD (Village Credit Institution) administrators to receive assistance and training on the role of accounting in advancing businesses, accounting basics, inventory methods, how to create proof of transactions by utilizing technology.
The obstacle that has been felt so far is the difficulty in compiling reports because of forgetting or not enough recording. Not all are "recorded properly" because they still use manual records. In addition, business managers have "minimal personnel". For example, in BUPDA, shopkeepers serve customers, as well as cashiers and recorders. So they often experience the problem of not having enough time to record, so that some transactions are missed. This affects the relevance of transaction data. Therefore, the service team helps provide assistance and assistance with tools and systems used to facilitate the creation of simple transaction evidence and cash flow using technology. So there is no need to write each transaction item manually, but use software, input transactions, then print notes automatically using a thermal printer.
At the end of the period, a transaction summary can be drawn in the form of cash flow. It is hoped that this community service can have a positive impact on the progress of the Village, especially traders, the community and BUPDA. With the records of transactions, SMEs actors or organizations can get economic information related to their businesses.
