Pengelolaan Keuangan UMKM (Mangrove) Desa Enu Kecamatan Sindue Kabupaten Donggala
DOI:
https://doi.org/10.36312/sasambo.v5i1.1110Keywords:
UMKM, Pembukuan Sederhana, Penetapan UpahAbstract
Desa Enu memiliki satu UMKM yaitu UMKM Mangrove. UMKM Mangrove memilki 4 produk yaitu roti pacolo, rono dange, instan jahe dan sambal teri yang berdiri sejak bulan 10 tahun 2020 silam. UMKM dalam menjalankan usahanya tentu membutuhkan pengelolaan keuangan yang baik, agar usaha tersebut dapat terus berjalan. Akan tetapi UMKM Mangrove belum mengelola keuangan dengan baik karena belum menerapkan pencatatan pembukuan sederhana dan belum menetapakan pembagian upah produksi bagi anggota UMKM Mangrove. Kegiatan Pengabdian Kepada Masyarakat yang dilakukan adalah focus pada pengelolaan keuangan. Tujuan dilakukan Pengabdian Kepada Masyarakat untuk memberikan pengetahuan dan penerapan dalam pengelolaan keuangan khususnya pencatatan pembukuan sederhana dan penetapan upah produksi bagi anggota. Metode pelaksanaan yang dilakukan melalui observasi, pelatihan, pendampingan dan evaluasi. Adapun hasil yang dicapai dari pelaksanaan tersebut yaitu UMKM Mangrove sudah menerapkan pencatatan pembukuan sederhana seperti pembuatan buku arus kas, buku persediaan barang, buku penjualan produk dan buku biaya produksi dan juga sudah menerapkan Profit Sharing dalam pembagian upah produksi.
Financial Management Of (Mangrove) MSMES In Enu Village, Sindue District, Donggala Regency
Enu Village has one MSME, namely Mangrove MSME. Mangrove MSMEs have 4 products: Roti Pacolo, Rono Dange, Instan Jahe, and Sambal Teri, established in October 2020. In running their business, MSMEs need sound financial management to run their business. However, Mangrove MSMEs need to manage finances properly because they have not implemented simple bookkeeping records and have yet to determine the distribution of production wages for Mangrove MSME members. The Community Service activities carried out are focused on financial management. The purpose of Community Service is to provide knowledge and application in financial management, especially simple bookkeeping and determining production wages for members. The implementation method involves observation, training, mentoring, and evaluation. The results achieved from this implementation are that Mangrove MSMEs have implemented simple bookkeeping such as making cash books, inventory books, product sales books, and production cost books, and have also implemented Profit Sharing in the distribution of production wages.
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