PELATIHAN SISTEM AKUNTANSI DAN PENGENDALIAN INTERNAL BAGI PEREMPUAN PELAKU UMKM DI DESA KERTABASUKI KECAMATAN MAJA KABUPATEN MAJALENGKA

Abstract

The plurality of Indonesian life, causing a variety of perspectives on the understanding of the concept of justice and gender equality in the economic aspect, regardless of sex, race, religion, ethnicity, social status, education level, cultural differences and customs. The success of SMEs in Indonesia can not be separated from the role of women in improving the national economy, strengthening the economic resilience of families and communities, contribute to the efforts to reduce poverty and ensure sustainable economic growth. Financial management becomes one of the important aspects for the advancement of SMEs through the use of accounting to produce financial information that can be used for decision making for users, can support SME financial progress. There are still many SMEs which have not been used to support business activities accounting because accounting is considered something that is difficult and important. Internal problems of SMEs is difficult to distinguish the business interests with personal interests / family in the recording business transactions and confront bad behavior on honesty / integrity and loyalty of employees who worked for him. Women's Community Economic Observer (komPEP) FEB Unpas provide accounting training for SMEs in the village of Maja Kertabasuki District of Majalengka in the implementation of community service in 2016 is divided into two semesters. The interest and response training participants were very enthusiastic and results are in accordance with the training objectives measured by indicators that have been established, namely a)Participants who attend at least 80% of the specified targets, b) the existence of brainstorming and active participation of the participants in the training process, c) knowledge of the participants about the accounting systems and internal controls increased by at least 80% (through questionnaires and pre-post test) and d ) the follow-up plan in the form of work plan made by the participants, both groups and individuals. We concluded that training activities on Accounting and Internal Control Systems for women SMEs has been given by komPEP Faculty of Economics and Business, University of Pasundan has run adequately in accordance with their
original purpose.