Peningkatan Pemahaman Kelompok Tani Tentang Akuntansi Aset Biologis dan Sistem Manajemen

SONBAY, Yolinda Yanti and RERE, Paulina Bibiana and MANEHAT, Beatrix Yunarti and TIMUNENO, Antonius Y. W. and DAWU, Leopold M. T. and MOI, Maria Odriana Veronica and SERAN, Adiutrix Maria Irayanti and SURINONO, Alfonsus Rodriques and GOETHA, Selfiana (2023) Peningkatan Pemahaman Kelompok Tani Tentang Akuntansi Aset Biologis dan Sistem Manajemen. Community Development Journal, 4 (2). pp. 2286-2292. ISSN 2721-5008

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Abstract

The P4S Abdilaboratus and Terbit Baru farmer groups in Kupang Regency have problems in accounting for business units that have biological assets. Farmer group members do not record every business transaction that occurs, do not have a list of fixed assets and a list of biological assets. Farmers do not know how to determine the selling price. The lack of quality human resources is the main cause. As a result, farmer groups do not obtain continuous profits from their business processes. To overcome these problems this dedication was carried out to 15 members of the two farmer groups using lecture methods, discussions and manufacturing techniques. In this dedication material related to 1) The importance of financial reports for farmer groups, 2) management of farmer groups, 3) fixed assets, 4) biological assets, 5) Format of Cashbook and Profit and Loss Report for farmer groups. The results of the service show that farmer groups gain an overview and understanding of accounting for biological assets and accounting processes that will bring financial benefits to farmer groups. Bookkeeping practices that are carried out in a structured, systematic and periodic manner will help farmer groups get out of their financial problems and maximize biological assets for the welfare of group members.

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