PELATIHAN PEMBUATAN LAPORAN PEMBUKUAN SEDERHANA BAGI PELAKU UMKM
Authors: Chan Nuraini , Herry S. Sudarmadji , Dewi Ratih Puspa 
Published: August 2023

The current pandemic situation indicates the general economic situation of a recession. Many companies are closing shops, reducing labor and reducing production. Many businesses seem to be hesitant to live and die reluctantly. As is known, Jakarta is the largest city in Indonesia along with Surabaya and Medan, and Jakarta is also a service city where human movement is the main driver of various businesses and business activities. When the PSBB policy is enforced, the freedom of movement of the community or business actors is limited, and the freedom of movement of consumers and business actors and business activities is limited. The policy issued by the government is actually a dilemma, and if PSBB is not implemented, the virus will spread further, but once the PSBB policy is implemented, almost all companies, not only MSME officials, can affect business activities. Both large and informal restricted areas are also affected by this policy. The affected sectors of the economy, such as tourism, hotels, restaurants, entertainment, cafes, travel and transportation, have been under tremendous pressure for nearly eight months. An already strong economy in terms of infrastructure is under pressure, especially in the case of MSMEs. The current condition of MSMEs is vulnerable, and it is certain that many MSMEs have died and many have closed their shops. MSME actors who can survive are MSMEs that meet basic needs such as food and beverages, or MSMEs that run PPE businesses. The profile of Indonesian MSMEs consists of three main clusters: the manufacturing, trading and service companies cluster. Producers usually produce various kinds of food and beverages such as tofu, tempeh, pempek, meatballs, noodles and syrup. Covers various kinds of clothing, including clothing, basic needs, and others. While the market share in all other business fields such as online transportation, travel, service companies such as Umrah travel, contractors, 4,444 workshops, salons, etc. Under these conditions, MSMEs do not make a significant contribution in supporting national and regional economic growth.
This is different from the normal situation, where MSMEs account for 60% of gross domestic product (GDP) and economic growth driven by household consumption is mainly driven by this sector. Including the contribution of the workforce, which accounts for 96% of Germany's 133 million employees and contributes 14% of total exports. SMEs based in Kunciran Jl. Food SMEs such as Gotong Royong 2 Baso Aci, Pempek, and Kue Basah have daily sales and average incomes that fluctuate, so they don't understand how to get and make basic accounting reports. The activities are carried out as follows: The implementation of philanthropy begins with a problem analysis and continues with a coordination meeting with RT/RW. The activity ended by assessing the effectiveness of the activities through company monitoring carried out by local MSME stakeholders. This PKM activity provides counseling about making simple bookkeeping reports for MSME actors.