IPTEKS KEUANGAN BAGI USAHA KECIL DAN MENENGAH DI KABUPATEN TANGERANG

Abstract

Abstract
Cash flow financial science and technology for SMEs is important because cash flow has not yet occurred good cash management. So that there is an overlap of cash between the needs of SMEs and households. As a result, cash does not occur as an entity entity, interfering with a future going concern. The reality of the facts is supported by the condition that SMEs are unable to prepare financial reports and estimate their cash needs, resulting in potential liquidity problems. The main objective of SME community service is to improve skills and knowledge in managing and reporting cash flow finance, as well as liquidity performance. The scope of community service targets is the formation of planning procedures and liquidity performance, as well as the creation of cash flow financial reports based on SAK UMKM. This community service activity method uses the Rapid Rural Appraisal to compile an action plan for the readiness of SMEs in overcoming problems with planning and working capital needs, reporting cash flow and liquidity performance. The results of the program provide added value for SME managers in determining planning and liquidity as well as reporting responsibilities to stakeholders. The implementation of community service activities went smoothly. The obstacle is the explanation of account items in the cash flow statement at the funding post and the executor accompanies them to handle cash flow reports and measure their liquidity performance.
Keywords: Cassh flow, liquidity, performance

Abstrak
Ipteks keuangan cash flow bagi UKM penting dilakukan karena cash flow belum terjadi manajemen kas yang baik. Sehingga terjadi tumpang tindih kas antara kebutuhan UKM dengan rumah tangga. Akibatnya, kas tidak terjadi entitas entity, mengganggu going concern di masa depan. Realitas fakta didukung oleh kondisi UKM tidak dapat membuat laporan keuangan dan estimasi kebutuhan kas, sehingga terjadi potensi kesulitan likuiditas. Tujuan utama pengabdian masyarakat UKM adalah meningkatkan ketrampilan dan pengetahuan dalam pengelolaan dan pelaporan keuangan arus kas, serta kinerja likuiditas. Lingkup sasaran pengabdian masyarakat adalah terbentuknya prosedur perencanaan dan kinerja likuiditas, serta terciptanya laporan keuangan arus kas berdasarkan SAK UMKM. Metode kegiatan pengabdian masyarakat ini menggunakan Rapid Rural Appraisal untuk menyusun rencana tindak kesiapan UKM dalam mengatasi masalah perencanaan dan kebutuhan modal kerja, pelaporan arus kas dan kinerja likuiditas. Hasil program memberikan nilai tambah bagi pengelola UKM dalam menentukan perencanaan dan likuiditas serta responsibility pelaporan kepada stakeholder. Pelaksanaan kegiatan pengabdian masyarakat\ berjalan dengan lancar. Hambatannya adalah penjelasan pos akun dalam laporan arus kas pada pos pendanaan dan pelaksana mendampingi untuk menangani laporan arus kas dan mengukur kinerja likuiditasnya.
Kata kunci: arus kas, likuiditas, kinerja