FINANCIAL REPORTING LITERACY IN NECI CATERING

Abstract

Neci Catering, established in 2008, is a micro-enterprise in the catering sector with an average annual sales turnover of IDR 300,000,000. This MSME offers a variety of food items, including boxed meals, snack boxes, food stalls, and tampah packages. The company uses sales receipts as proof of cash receipts from its cash sales. These transactions are recorded in a printout table titled "Recapitulation of Income." Currently, the entity does not maintain additional records and has not prepared any financial reports for its business. The solution provided in this community service activity is to offer training on how to prepare financial reports in accordance with Indonesian Financial Accounting Standards (SAK) for MSMEs at Neci Catering. The implementation method includes lectures and tutorials with practical examples of financial report preparation, presented by alumni from the Diploma 3 Accounting Study Program at the State Polytechnic of Banjarmasin. The literacy activity utilizes Neci Catering's financial report for March 2024, which serves as the output of the alumni's final project. Following this, we conducted a discussion to identify the obstacles and challenges faced by the partners in implementing accounting practices and generating financial reports for their businesses.