PENDAMPINGAN UMKM KELOMPOK RAMBUTAN DALAM PEMBUATAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP BINAAN DINAS PERTANIAN, KELAUTAN DAN PERIKANAN KOTA PAREPARE

Abstract

The rambutan tuna processing business is a small industry with its own capital that
processes tuna fish into ready-to-eat food. The technology used by this group in production
is still relatively simple. The rambutan group tuna processing business is one of the leading
businesses in Parepare City. Implementation of internships at the Parepare Agriculture,
Marine and Fisheries Service in the Fisheries section of the Parepare PKP Service, namely
making financial reports and teaching how to make financial reports. From the preparation of
financial statements, the implementation process, namely: 1) Making financial statements
based on SAK ETAP; 2) Making financial statements from 2017-2020. From teaching the
preparation of financial statements, assistance is carried out, namely: 1) Teaching the format
of financial statements based on SAK ETAP; 2) Teaches the recording of transactions that
occur during production and sales processes; 2) teach the preparation of 2020 financial
statements to MSME owners and TPD (Accompanying Personnel) of MSMEs.