PELATIHAN PEMBUATAN LAPORAN KEUANGAN METODE SINGLE ENTRY DAN DOUBLE ENTRY PADA LEMBAGA DANA AMANAH PEMBERDAYAAN MASYARAKAT KABUPATEN SRAGEN

Tri Widianto, Adi Penawan, Brm Suryo Triono

Abstract

The Community Empowerment Trust Fund is a continuation of special activities for managing revolving fund loans after the Rural Community Empowerment Program (PNPM-MD) ended in 2014, the Rural Independent Community Empowerment Program (PNPM-MD) which was designed as an effort by the Government of Indonesia to empower rural communities in an integrated and sustainable manner. Quality and professional human resources are believed to be able to determine the vision, mission and goals of the organization, to achieve the vision, mission and objectives of the DAPM Institutional organization, especially for BKAD the need for technical training in making financial reports on the use of social funds and institutional funds that have been obtained. from the results of the Surplus Sragen Regional Financial Management Unit. The required report must be able to reflect the position of Cash Flow, Budget Realization Report and Balance Sheet so that it is easily understood in accordance with PSAK 45 concerning Public Sector Financial Statements which is strengthened by Government Regulation No. 5 of 2005 which has been updated to Government Regulation No. 7 of 2010. This service was carried out on February 17, 2020 for all BKAD Members of Sragen Regency. The training participants were 21 treasurers. This implementation is planned for 1 day with a practical simulation of making financial reports in accordance with Government Regulation No.7 of 2010 concerning public sector financial reports using single entry and double entry methods. The expected output of this training is that the participants are expected to be able to understand the function of the Sragen BKAD region and to be able to produce financial reports that are needed by management using the single entry method or the double entry method.[H1] 

 [H1]Abstrak dalam bahasa inggris font 10 spasi 1 di tulis miring

Keywords

Public sector financial statements, financial statement analysis

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Peraturan Pemerintah No 71 Tahun 2010 tentang Laporan keuangan sektor publik

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