TRAINING ON PREPARING FINANCIAL STATEMENTS ACCORDING TO EMKM STANDARDS FOR CULINARY MSMEs IN LHOKSEUMAWE

Abstract

This community service program is implemented for culinary MSME actors in Lhokseumawe City. The issues faced by the partners, specifically culinary MSMEs, include: Challenges in the partners' ability to prepare financial reports (Cash Flow) in accordance with SAK EMKM; A lack of knowledge in preparing financial statements according to standards. The purpose of this activity is to provide solutions to the problems faced by the partners. To achieve this goal, the PKM team conducts a financial reporting (Cash Flow) assistance program and provides guidance on preparing financial reports following EMKM standards. The planned output targets to be achieved by the PKM team include mandatory outputs such as a community service report, publication of articles in OJS-based community service journals or national seminar proceedings, publication of activities in print or online media, and partnership cooperation documents. Additionally, the program aims for supplementary outputs, including copyright (HKI) for the community service report.