Training on Preparing Financial Reports Using Accurate Software for MSMEs

. The purpose of implementing this service is to provide literacy to MSMEs about financial reports, train and assist MSMEs in Sememi village, Benowo district in the use of Accurate softwarw for menyusun financial statements.The stages of service implementation consist of: planning, implementing and mentoring stages. This training and mentoring activity can be said to be successful because participants argue that this training and mentoring is very useful for providing understanding about reports. financial. This service can also be a provision for MSMEs to compile financial reports with Accurate software.


INTRODUCTION
The advancement of information and communication technologies has accompanied the evolution of accounting. Technology advancement can be seen in the use of accounting applications with computers or accounting software The evidence of transactions shows what takes on every day. The first step in the accounting cycle to create financial statements is proof of transactions. In order to evaluate how much profit is made and the financial condition of business entities as of a particular date, financial statements are crucial for business entities. The purpose of financial statements is to give information about an entity's financial situation, financial performance, and cash flows that will be helpful to the majority of report readers in making financial choices. The purpose of financial statement preparation for MSMEs is to collect information on the financial status, financial performance, and changes in the owner's capital in the past [1]. The existence of financial statements can support the progress of MSME financial management, to see the benefits obtained and assist in making investment decisions. The elements of the financial statements can be divided into 6 (six), namely: assets, debt, equity, income, costs, and return on equity. The accounting application program's bookkeeping procedure starts with recording each transaction into a journal, after which the estimate will automatically update each input intended to be decided how the report will be presented. In its development, there are many computer programs for the preparation of financial reports, whichis one Accurate Software. The initial stages of using accurate software are carried out by installing on a computer device, creating a company profile, filling out an account, processing purchase and sales transactions, to making and printing financial reports and evaluating programs.
There are several versions of accurate software, one of which is accurate online. Accurate online is a cloud accounting software made in Indonesia that provides solutions for MSMEs and companies in Indonesia. Accurate Online can help MSME players to make financial reports more easily, effectively and efficiently in a very short time. Smartlink Internet Banking to facilitate bank reconciliation and tax support features applicable in Indonesia. Accurate online is easier to process data for several business units in one database and is suitable for entrepreneurs who have many business branches. Accurate can be accessed anywhere and anytime so that it is more flexible in its use and there is no need to worry too if the server goes down because the accurate online software data will not be lost. Software accounting that is suitable to be applied near all types of businesses, one of which is accurate online software.Micro, Small and Medium Enterprises (MSMEs) are productive economic businesses owned by individuals and / or individual business materials that are not subsidiaries or not branches of companies that are owned, controlled, or become part either directly or indirectly of Medium enterprises or Businesses that meet the criteria for small businesses [2] One of the problems faced by MSME actors in Sememi village, Benowo district, is the lack of understanding about financial statements, the usefulness of financial statements and how to circulate MSME financial reports. MSME actors only do their business without knowing what exactly their business is getting profits or not, not knowing the amount of assets they have.
From these problems, this service aims to provide training and assistance to MSMEs so that they can compile financial reports using software accurate. Accurate software is one of the most widely used programs because it can produce financial reports that are easy and fast [3]. Accurate accounting is a software used to facilitate the management of financial data with a high level of acumen [4]. There are several types of financial statements according to [5] delivery of profit/loss statements, balance sheets, changes in capital, cash flows, and notes to financial statements.Financial statements have the purpose of providing information to parties in need about the condition of a company from the point of view of figures in monetary units, beneficial for business and economic decision makers by existing and professional investors, creditors, management, government, and other users and informing the financial position, performance and changes in the financial position of a company that are beneficial to a large number of users in decision making economics [6]. A system is a collection of resources that relate to achieving a specific goal [7]. In addition, it is also the importance of financial statements as a basis for evaluation and decision making related to MSME business activities.

II. METHODS
This service is carried out to provide training and assistance for Accurate Accounting software to MSMEs in Sememi village, Benowo District, Surabaya. The stages of service implementation consist of planning, implementing and mentoring stages (seen in figure 1). The planning stage is carried out by responding to partner requests, namely MSMEs in Sememi village by sending letters, socializing service activities, suckling up training programs, conducting administration and preparing training materials.The implementation stage is carried out with the initial stage, namely preparing to conduct counseling. Followed by the core activities, namely delivering and presenting material on what financial statements are and how to compile financial statements, introduction and providing training on the use of accurate software accounting applications in the process of preparing financial statements.
The final activity is carried out by providing reinforcements on materials that are considered important and enrichment. Indicators of success in this activity are increasing awareness about financial statements and preparing financial statements with Accurate Software with question and answer. A questionnaire will be given to the questionnaire at the end of the event. This questionnaire aims to find out the extent of participants' understanding of the material and the entire training process [7].The mentoring stage is carried out by assisting the process of creating an initial database and using the features in the Accurate software. The output of this activity is that MSME actors can make the initial balance of MSME financial statements as a foothold to continue the process of preparing the next financial statements. Indicators of success in this activity are increasing awareness of financial statements and preparation of financial statements with accurate software with practice.
The stages carried out in this service include :

III. RESULT AND DISCUSSION
This community service activity is carried out using an experimental learning approach. Experimental learning involves several practical methods by providing direct experience and practice to the target audience [8]. The implementation of this community service activity is carried out in 3 (three) stages consisting of : planning, implementing and mentoring. Here is the implementation of those steps :

Planning
At the planning stage there are several activities carried out by the implementer, namely : a. Responding to the request of Sememi village to provide training and assistance to MSMEs incompiling financial reports with Accuarete software.
b. Socialization or coordination of service activities. Coordination was carried out by visiting the head of Sememi village and representatives of UMKM in Sememi village. The result of the coordination is that the implementation of the service will be carried out on May 21-22, 2022 in Sememi Village, Benowo District, Surabaya.
c. Develop a training program The preparation of the training program is based on MSME problems that have been agreed with the service team to be resolved first. The problem faced is the importance of financial statements in doing business and how to compile them.
d. Administration and training materials After the training program is agreed, the implementer prepares the necessary administration as well as materials. 2. Implementation a. Initial activities This service activity was initiated by the request of MSMEs in Sememi village to a team of lecturers at Wijaya Kusuma University Surabaya because of the obstacles they faced incompiling MSME financial reports. The request was followed up by a service team from the Faculty of Economics and Business, Wijaya Kusuma University Surabaya by providing training and assistance in the use of accurate software for MSMEs to improve financial report preparation literacy. This training activity was held on May 21-22, 2022, in Sememi Village. The participants who took part in this training were MSME actors in Sememi village. The following are the initial activities carried out before the training takes place: Interacting with others or organizing volunteer efforts. The Sememi village chief and MSME representatives were visited as part of the coordination. According to the coordination's findings, the service's implementation will actually happen on May 21-22, 2022, in Sememi Village, Benowo District, Surabaya. The next event was the presentation by the presenters, which began with the types of financial statements, the importance of financial reports for business entities and an introduction to Accurate software and how to use the software. Accurate is a feature-rich accounting software specially designed for small and medium enterprises [9] The presentation of Accurate Software includes: how to create an initial database, the features in the Accurate software, introducing the existing modules, namely the general ledger module, bank cash module, inventory module, sales module, purchasing module, fixed asset module, list module. Offers convenience to carry out the process of making simple financial reports [10]  In the final activity, the presenters and implementers provided reinforcement on the material that was considered important and provided enrichment. Before ending, the presenters and training participants conducted a question and answer session to discuss things that were not yet understood.

Fig 5.Ask a question
At the end of the training, a group photo with the trainees was held and gifts were given as a form of gratitude for the implementation of service. Assistance activities are carried out by direct practice of MSME actors in installing Accurate Software, creating an initial database, applying several modules that are often used in MSME transactions. The output of this activity: MSME actors can compile the initial balance of their MSME financial statements as an initial stage using accurate software. In addition, discussions were held on the obstacles faced when entering transactions into the accurate software.

Participant Satisfaction Survey Results
The trainee satisfaction and mentoring questionnaire was distributed via google form the day after the mentoring. The results of the participant satisfaction questionnaire showed that on average the participant's satisfaction level was good, as shown in the diagram below : CONCLUSION This training and service activity can be said to be successful because participants argue that this training and mentoring is very useful for them because it can increase their knowledge about Accurate software for the preparation of financial reports. Assistance can increase the ability to compile financial statements. MSME players are able to practice the features in the Accurate software by directly assessing the transactions that occur in each module in the software. In addition, participants were satisfied with the implementation of this training and assistance. This activity is very welcomed by MSME actors so that these kinds of activities can be followed up in the following years.

V. ACKNOWLEDGMENTS
A thank you to all participants of this service and Wijaya Kusuma University Surabaya who have funded this service activity.