PENYUSUNAN LAPORAN KEUANGAN ASET BIOLOGIS BAGI KELOMPOK WANITA TANI

Abstract

In general, the application of the science and technology program for preparing biological asset financial reports for women farmer groups was aimed at training and mentoring the preparation of financial reports based on SAK ETAP with regard to biological assets to achieve accountability for the Women Farmers Group, Selat Village, Buleleng Regency. The method of implementing the program used in achieving these objectives is in the form of: (1) the importance of bookkeeping and the benefits of its use in running a business, (2) how to prepare SAK ETAP-based financial statements using applicable rules. The results show that: the implementation of activities and evaluations has been felt to meet the achievement target of 90 percent of managers from the farmer group of women have been able to prepare financial statements in accordance with SAK ETAP, but there are obstacles in terms of human resource competencies that are still very lacking.