Evaluation Operational Activities and Financial Statements of The Papua Pastoral Grocery Store

Evaluasi Kegiatan Operasional dan Laporan Keuangan Kios Pastoral Papua

Authors

  • Puji Rahayu Universitas Katolik Parahyangan Author
  • Felisia Sutomo Universitas Katolik Parahyangan Author
  • Sandra Faninda Universitas Katolik Parahyangan Author
  • Mardiana Mardiana Universitas Katolik Parahyangan Author
  • Tanto Kurnia Universitas Katolik Parahyangan Author
  • Graciella Angelica Setiawan Universitas Katolik Parahyangan Author

DOI:

https://doi.org/10.31849/bfv95b60

Keywords:

Financial statements, SAK EMKM, Standard Operating Procedure, Manual book, Pocket Book, Template Documents

Abstract

Financial statements are structured representations that reflect business performance. The partner of this service activity, Papua Pastoral Grocery Store, faces various recording problems that are not in accordance with SAK EMKM, including recording inventory, fixed assets, debt, and profit and loss. This activity aims to increase partner capacity through training and mentoring, preparing Standar Operating Procedure, revising financial statement, compiling accurate manual books, compiling basic accounting pocketbooks. The result show an increase in partners understanding of basic financial accounting by 90%, progress in the application of record keeping in accordance with SAK EMKM, and improved operational efficiency through the application of new standard operation procedures. This program supports MSMEs in remote areas to be more financially independent.

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Published

2025-08-06

How to Cite

Evaluation Operational Activities and Financial Statements of The Papua Pastoral Grocery Store: Evaluasi Kegiatan Operasional dan Laporan Keuangan Kios Pastoral Papua. (2025). Dinamisia : Jurnal Pengabdian Kepada Masyarakat, 9(4), 1185-1195. https://doi.org/10.31849/bfv95b60