Accountability in Managing Business Funds through Budgeting to SME's

Abstract

The classic problem that is still inherent in SME’s activities is the lack of
capital. This is also felt by SMEs in the Tarumajaya sub-district, North Bekasi,
West Java. So, there is a need for appropriate fund management and
budgeting. Therefore, this activity aims to provide workshops related to
accountability, good procedures for managing business funds, as well as
providing budgeting practices for SMEs. The method of implementing PKM
activities consists of 3 stages, namely: planning, implementation, and
evaluation. The workshop was held in the Hall of TPI PALIJAYA Segara Jaya
Village and was attended by 54 business people with different business objects.
The material was delivered in the form of theory and practice, followed by a
discussion and question and answer session with the participants. Based on the
results of the questionnaire survey, it was found that before this training, only
23% of the trainees stated that they had planned a business activity budget.
Only 17% stated that they used to record transactions related to their business
activities routinely. After this training, the participants increasingly understood
the importance of budgeting in business. Thus, an assessment of 90% of
participants stated that the business budget was an important matter. As for the
participant's assessment of the whole set of activities, 83% stated that the
material presented by the service team was important, and 77% stated it was
useful. As many as 73% of participants stated that the material had been
delivered by the service team clearly, and 87% of participants expressed
satisfaction with the community service activities carried out by the community
service team from FE UNJ.