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PELATIHAN PEMBUKUAN SEDERHANA BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN LALODATI, KECAMATAN PUUWATU KOTA KENDARI

Jurnal Pengabdian NUSANTARA · Vol. 3 No. 2 (2023) · pp. 90–98

DOI
10.33772/jpnus.v3i2.45159
ISSN
2776-3218
Published
2023-10-24
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

The training of making simple accounting for UMKM perpetrators who are in the Lalodati district of Puuwatu City of Kendari aims to enhance the ability of UMKM actors in managing their business finances. The method used for the service activities of this society is by providing a training in the creation of accounting with the materials provided includes: the basics of the recording of transactions, the preparation of financial reports, the report of profit loss, balance sheet, and cash flow. Activities were carried out for 1 day at the Lalodati Kelurahan Office with 15 people involved. The results of these activities show that the majority of participants understand the importance of accounting to manage their business finances and are able to implement simple accounting for their business. As a result of the training, UMKM participants were able to show that the majority (70%) of training participants had known and was able to explain the importance of transaction recording in the enterprise, while 10 people (50%) had been able to carry out business transaction records and 5 people (25%) had continued with the preparation of financial reports. In addition, the participants have also tried to use the information from the financial report to make future business projections.

Keywords

Collaboration network of the authors

40 authors · 157 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La Ode Kasno ArifAffiliation unknown6
La Ode Arfan DeduAffiliation unknown6
Abdi AbdiUniversitas Halu Oleo5
Dhian HerdhiansyahAffiliation unknown5
R. Marsuki IswandiAffiliation unknown5
Hadi SudarmoAffiliation unknown5
Hartina BatoaAffiliation unknown5
Samsul Alam FykaUniversitas Halu Oleo4
Rosmawaty RosmawatyAffiliation unknown3
Awaluddin HamzahUniversitas Halu Oleo3
La Ode Santiaji BandeUniversitas Halu Oleo3
Teri PakkiUniversitas Halu Oleo3
Saefuddin SaefuddinUniversitas Halu Oleo3
Yoenita JayadisastraUniversitas Halu Oleo3
Idrus SalamUniversitas Halu Oleo2
Iskandar Zainuddin RelaAffiliation unknown2
Munirwan ZaniUniversitas Halu Oleo2
Marsuki IswandiAffiliation unknown2
Sitti MarwahUniversitas Halu Oleo2
Yusran YusranAffiliation unknown2
Irfan IdoAffiliation unknown2
Mukhtar MukhtarAffiliation unknown2
La Ode GeoAffiliation unknown2
Hidrawati HidrawatiAffiliation unknown2
La RiandaAffiliation unknown2
Sukmawati AbdullahAffiliation unknown2
Muh. RamliAffiliation unknown2
Ilma Sarimustaqiyma RianseAffiliation unknown2
Muhammad Aswar LimiUniversitas Halu Oleo1
La Nalefo La NalefoAffiliation unknown1
Hasyanky M SaragiUniversitas Halu Oleo1
Eriksan EriksanUniversitas Halu Oleo1
Grace Onela KambunoUniversitas Halu Oleo1
Zakiah UslinawatyUniversitas Halu Oleo1
Safril KasimUniversitas Halu Oleo1
Rita YaniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jpnus/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PELATIHAN PEMBUKUAN SEDERHANA BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN LALODATI, KECAMATAN PUUWATU KOTA KENDARI</dc:title>
	<dc:creator>Alwi, La Ode</dc:creator>
	<dc:creator>Nikoyan, Anas</dc:creator>
	<dc:creator>Gafaruddin, Abdul</dc:creator>
	<dc:creator>Kimon, La Ode</dc:creator>
	<dc:subject xml:lang="en-US">pertanian</dc:subject>
	<dc:subject xml:lang="en-US">simple accounting; small medium enterprise; training</dc:subject>
	<dc:description xml:lang="en-US">The training of making simple accounting for UMKM perpetrators who are in the Lalodati district of Puuwatu City of Kendari aims to enhance the ability of UMKM actors in managing their business finances. The method used for the service activities of this society is by providing a training in the creation of accounting with the materials provided includes: the basics of the recording of transactions, the preparation of financial reports, the report of profit loss, balance sheet, and cash flow. Activities were carried out for 1 day at the Lalodati Kelurahan Office with 15 people involved. The results of these activities show that the majority of participants understand the importance of accounting to manage their business finances and are able to implement simple accounting for their business. As a result of the training, UMKM participants were able to show that the majority (70%) of training participants had known and was able to explain the importance of transaction recording in the enterprise, while 10 people (50%) had been able to carry out business transaction records and 5 people (25%) had continued with the preparation of financial reports. In addition, the participants have also tried to use the information from the financial report to make future business projections.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2023-10-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:type xml:lang="en-US">Qualitative</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jpnus/article/view/45159</dc:identifier>
	<dc:identifier>10.33772/jpnus.v3i2.45159</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Pengabdian NUSANTARA; Vol 3, No 2 (2023): Juli - Desember; 90-98</dc:source>
	<dc:source>2776-3218</dc:source>
	<dc:source>10.33772/jpnus.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jpnus/article/view/45159/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 La Ode Alwi, Anas Nikoyan, Abdul Gafaruddin, La Ode Kimon</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>