Aplikasi Akuntansi Sederhana ETAP Dalam Pengembangan Usaha Pangan Masyarakat Pada Gapoktan Sari Agung Di Kecamatan Sukadana Kabupaten Kayong Utara

Abstrak

The purpose of implementing this Community Service activity is to increase the Partner's knowledge in making financial records through a simple application of the ETAP (Entity Without Public Accountability) accounting system. It is hoped that from this implementation Partners will be better at managing their financial records which will be useful for the process of business development through capital assistance, especially in running and developing Partner businesses through Community Food Business Development (PUMP). The implementation of this activity will be carried out in several stages. The first stage is the submission of the PKM activity plan to the Partner, the second stage is to make a direct visit to the Partner and the third stage is to provide socialization and simple accounting applications of ETAP to all members of the Partners, in this case Gapoktan Sari Agung in Sukadana District, Kayong Utara Regency. The stage description is very conditional, meaning that it can be carried out online and face-to-face with due observance of health protocols during the corona pandemic. The method used is in the form of two-way communication and direct practice of the ETAP system to Partners. Based on the results of the implementation of Community Service activities at the Tanai Sari Agung Group Association in Sedahan Jaya Village, Sukadana District, Kayong Utara Regency, it can be concluded that the activities can take place well, where The management of Gapoktan Sari Agung can already understand how the procedures for making Financial Statements that they should do and it is the responsibility of Gapoktan Sari Agung in making financial reports based on ETAP for a number of funds provided by the Regional Government of Kayong Utara Regency in spurring business
development efforts. Community Food (PUPM) conducted by Gapoktan and entrusted to Gapoktan Sari Agung. There are several obstacles faced in the implementation of the intended Community Service activities, namely because it is still the Corona pandemic period so that at the time of socialization and training it must be carried out situationally because it avoids crowds and to anticipate and prevent the spread of corona, so that the implementation of PKM socialization is carried out in groups. Apart from that, another obstacle faced is the transfer of science and technology which requires patience so that partners can understand it better.