Asian Journal of Applied Research for Community Development and Empowerment

Vol 1 (2017), No.1: 1-8

Journal home page: http://ajarcde.safetainability.org ISSN 2581-0405

Analysis of the Implementation of Simple Financial Statements on Waste Bank

Group in West Jakarta

Helsinawati

Faculty of Economics and Business, University of Mercu Buana. INDONESIA

E-mail: watihelsina@gmail.com

ARTICLE INFO ABSTRACT

Article history: Regulation of the Minister of Environment No 13 of 2012 on the implementation of

Received 19 July 2017
Received in revised form
23 August 2017
Accepted 12 September 2017
Available online 25 September 2017
Keywords:
Simple Financial Statement, Waste
Bank
DOI: 10.29165/ajarcde.1.1.3
Reduce, Reuse, and Recycle (Ministry of Environment, 2012) is to manage waste through
3R principles (Reduce, Reuse, and Recycle). This regulation drives the community to
establish a waste bank. Community Service on Training on Implementation Simple
financial report on waste bank group aims to; provide theory, demonstration and practice
about account code creation, document formats, and financial transaction processing on
Member Savings Books / Waste customers. A waste bank is a concept of collecting and
sorting dry waste, and has management like a bank but a savings is not of money but
domestic waste. Waste bank report, Purchase Report, Debt Report, Sales Report,
Receivable Report and Cash and Cash Equivalent Report, Inventory Report, Journal,
General Ledger, Trial Balance and Financial Statement (Balance Sheet, Income
Statement and Cash Flow) Waste bank can monitor and control the source and the use
of funds. The efficiency and accountability of revenue and expenditure of funds can be
better so that profitability of business can increase. Training methods used (1) Lecture
and Discussion, (2) Demonstration, and (3) Direct Practical Simple Financial Statement .
Outcomes of this activity are the Improvement of knowledge, better understanding, skills
of application of financial report recording from Waste Bank management.

Meanwhile, according to Rahmadi and Mulyani (2016:

I. INTRODUCTION
1.1 Background
The Regulation of the Minister of Environment No 13
of 2012 on the implementation of Reduce, Reuse, and
Recycle (Ministry of Environment, 2012) is to manage
waste through 3R principles (Reduce, Reuse and Recycle).
This regulation drives the community to form a waste
bank.
The Waste Bank is managed by the 3R principle
(Reduce, Reuse, and Recycle) (Bachtiar et al, 2015, Jastam,
2015, Shentika, 2016). The waste bank is a dry waste
collection concept and is sorted and has management like a
bank but the savings are not money, but domestic waste.
(Fatkhiyah & Utami, 2016: 377).
128) states that an innovative waste bank can be an input to
improve community empowerment in an activity. Financial
information system is the process of source and usage
management from transaction to financial report so that
efficiency, effectiveness and profitability can be achieved,
and also can empower the economics of management and
member of waste Bank.
Based on the above, it is necessary to conduct a simple
manual financial report implementation research on active
waste bank group located in Kembangan sub-district, West
Jakarta. From the results of surveys and observations on
the group of waste banks in Kembangan sub-District
obtained data that has not well ordered financial statements
in the Waste Bank group. Transactions should be made at a
waste bank recorded or recorded in accordance with the

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 Helsinawati/AJARCDE Vol 1 (2017), No.1: 1-8
accounting cycle and PSAK (Procedures of Financial
Accounting Standards).
Simple Financial Report is a model of financial report
that is adjusted to the needs of waste bank group which is
presented manually, where every transaction of revenue
and expenditure are recorded into: bank waste bank book
bank, Waste bank report, Purchase Report, Debt Report,
Sales Report, Receivable Report and Cash and Cash
Equivalents, Inventory Reports, Journals, General Ledgers,
Trial Balance and Financial Statements (Balance Sheet,
Income Statement, and Cash Flow).
The purpose of this applied research is to answer some
questions as follows:
a. How appropriate Training methods are applied to waste
bank
b. Whether Waste Bank management can monitor and
control the source and use of funds so that efficiency
and effectiveness of accountability of revenue and
expenditure of funds can be better so that profitability
can increase.
c. What are the outcomes of applying simple financial
statements to waste bank?
1.2 Literature Review
The financial statements are structures that present the
financial position and financial performance in an entity.
The general purpose of these financial statements for the
public interest is the presentation of information on
financial position, financial performance, and cash flow of
entities that are very useful for making economic decisions
for its users. In order to achieve this goal, the financial
statements provide information on elements of the entity
consisting of assets, liabilities, net-worth, expenses, and
income (including gain and loss), changes in equity and
cash flows. The information, followed by a note, will help
users predict future cash flows (Association of Indonesian
Accountants, 2012).
In general, the financial statements consist of balance
sheets and profit and loss calculations and changes in
equity statements. The balance sheet shows / describes the
amount of assets, liabilities and equity of a company on a
certain date. While the profit and loss statements show the
results achieved by the company and the expenses incurred
during the specified period, and the statement of changes in
equity indicates the source and the use or reasons causing
the change in the company's equity (Munawir, 2010).
2
The financial statements describe the financial
condition and results of a company's business at a certain
time or a certain period of time. The types of financial
statements that are commonly known are the balance sheet,
income statement or business results, changes in equity
statements, cash flow statements, statements of financial
position (Harahap, 2009).
Based on the above understanding it can be concluded
that the financial statements for the company consist of
reports reporting the company's financial position at a
certain time, reported in the form of balance sheet and
profit and loss calculation as well as statement of changes
in equity and cash flow statement.
Bank is an institution that acts as a financial
intermediator of a party with a surplus of funds with a
party that requires funds (unit deficit) and as an institution
that serves to smoothen the payment traffic (financial
accounting) (Purnamawati, Yuiarta & Sulindawati, 2014)
The Bank is the financial institution or money-making
body, the implementer of payment traffic, fund collectors
and credit dealers, monetary stabilizers, and dynamics of
economic growth (Hasibuan, 2015)
Meanwhile, according to Ismail (2013) that "the Bank
is considered as a financial institution perform various
financial activities"
The definition of waste bank is a place where there is
service activities to the waste depositors conducted by the
bank teller waste. The waste bank room is divided into
three spaces / locker for storing savings, before being
picked up by collectors / third parties (Suwerda, 2012).
1.3 Problem Design
Based on the situation analysis, the existing problems
of financial report at the current Waste Bank are as follows
(SWOT analysis can be seen in Table 1):
1) There has never been any training on the
implementation of Simple Financial Reports on the
management of Waste Bank in Sub-district of
Kembangan, West Jakarta.
2) There is a lack of ability and knowledge in terms of
creating account code, formatting and recording financial
transactions according to the accounting cycle and PSAK.
3) There is still a lack in the ability and knowledge of
how to control the source and use of waste bank funds to
improve the efficiency and profitability of Waste Bank
work units.
 Helsinawati/AJARCDE Vol 1 (2017), No.1: 1-8

TABLE 1. SWOT ANALYSIS

EFAS Opportunities (O) Threats (T)
1) Conducive security 1) No business partner
2) Good support from community 2) No business investors
3) Good social condition. 3) Not yet be a member of cooperation
4) Good Purchasing power of community 4) No bank account
5) Good cultural practices 5) No credit facility

IFAS

Strength (S) SO Strategy ST Strategy

1) Has owned Treasurer's officer who
records financial transactions.
2) Has booked the customer's savings
book.
3) The desire to discipline
bookkeeping administration.
4) Has a List of Goods (Inventory)
5) Has a price list of goods.
Weakness (W\
1) Provide training to Treasurer about waste
bank financial statement.
2) Implementing the results of training
continuously so that orderly administration.
3) Invite the community to take an active role in
the waste bank and have a bank book of waste
bank.
WO Strategy
1) Expanding partnerships both suppliers and
customers.
2) Seeking funding partners to facilitate the
procurement of financial reporting system
3) Become a member of the cooperative to assist
marketing and funding including the
procurement of financial reporting system.
4) Open a bank account (BSA savings) for orderly
administration and security of financial
transactions.
5) Utilizing credit facilities to develop a waste
bank business.
WT Strategy

1) Insufficient understanding of
financial transactions,
especially Bank Waste
Financial Statements (Balance
Sheet, Income Statement and
Cash Flow)
2) Not well recorded Bank Cash
Report.
3) Not well-documented Sales
Report and Accounts
Receivable
4) Not well-documented Purchase
and Accounts Payable Reports.
5) Not well-documented Waste
Bank, member form
6) Have not made vouchers and
attachments of notes / receipts
1) Follow Training of Financial Statements 1) Increase cooperation with cooperatives, banks to
(Balance Sheet, Income Statement and Cash Flow. provide credit facilities to purchase computers /
2) Provide bookkeeping training to the Marketing laptops to facilitate the reporting of financial
section on Sales Reports and Accounts Receivable. transactions.
3) Provide training to the purchasing department 2) Increase partnership and partners trust to improve
on Purchase and Accounts Payable Reports. financial information system
4) Provide training to the cashier about Cash
Report and Bank
5) Implementation of financial training and
accounting results for well-organized bookkeeping
well organized and orderly administration.

This method is used to indicate a work process that is

II. METHODOLOGY
2.1 Method of Application
Method of Implementation of Financial Report at waste
bank to Group / Work Unit of Bank Waste in Kembangan
sub-district, West Jakarta is as follows:
1) Lecture and Discussion
This method is used to convey concepts that are
important to be understood and mastered by the trainees.
The lecture method combined with audio and video can
deliver a relatively large amount of material, quickly and
easily, and provides an opportunity for participants to ask
and answer questions (questions and answers) about
material provided about coding accounts, document
formats and processes financial transactions.
2) Demonstration
3
the stages of the transaction, starting from the creation of
account code, document format and the process of
recording financial transactions Simple Financial
Statements.
3) Exercise / Practicum
This method is used to give opportunity to each
participant in applying the making of Simple Financial
Statement at Waste Bank in accordance with the
demonstration stage that has been given. Practicum with
examples of cases of Bank Waste Financial Reports are
transactions exercises, financial report recording practices,
coding of accounts and document formats.
Stages of training are as follows:
1. Lectures and discussions on the theory of financial
statements and the function of recording financial
transactions in the business world are briefing
application / application of customer waste bank book,
 Helsinawati/AJARCDE Vol 1 (2017), No.1: 1-8

member / bank waste bank registration form, financial 2.3 Data Collection
report on waste bank report, buying report, cash report,
Data collection methods used are:
report Debt, Sales Report, Receivable Report, Inventory
Report, Financial Statement (Balance Sheet, Profit and a. Library Studies. Conducting literature study from the
Loss and Cash Flow) on Waste Bank. library and from the references of several journals both
2. Demonstration of how to format the Report and record nationally and internationally on the foundations of
the data of Bank Waste transaction into customer's bank financial management theory, financial statements,
book, Waste bank report, Purchase Report, Debt SWOT analysis that raised the theme of waste bank.
Report, Sales Report, Receivable Report and Cash and b. Field Studies. Field study was conducted by
Cash Equivalent Report, Journal, General Ledger, Trial observation and direct interviews to the leaders and
Balance and Financial Statement (Balance Sheet, administrators who have authority in decision making
Income Statement, and Cash Flow) for Waste Bank, in the waste bank regarding data of activity and
accompanied by formulation and record on cash and capacity of waste bank business.
bank vouchers, attachments of receipts and notes. c. Questionnaire. Distribution of questioner at waste
3. Exercise / practice Recording by participants how to bank group in Kembangan Sub-district West Jakarta
code the account, document format and record Instrument used is questionnaire by using likert scale
transaction data of Bank Trash into customer's with score 1-5 which is expressed starting from the
bankbook, Report covering Waste bank report, most negative, neutral to the most positive, as likert
Purchase Report, Debt Report, Sales Report, scale as shown in Table 2.
Receivable Report and Cash and cash equivalents ,
Inventory Report, Journal, General Ledger, Trial TABLE 2. LIKERT SCALE
Balance and Financial Statement (Balance Sheet, Likert Scale Code Value
Income Statement and Cash Flow) for Waste Bank Strongly Disagree / Not Very Good STS 1
accompanied by formulation and record of cash Disagree / Not Good TS 2
voucher and Bank, voucher of receipt entries and notes. Simply Agree / Quite Good CS 3
4. Evaluation of learning result of simple financial report Agree / Good S 4
application to waste bank in waste bank group in Strongly Agree / Very Good SS 5
Kembangan Sub-District, West Jakarta.
III. RESULT AND DISCUSSION
2.2 The framework
Here are some of the stages of the implementation of 3.1 Application of Bank Waste financial statements
Community Service Activities in Kembangan Sub-district:
In the realization of this training the activities
undertaken are as follows:
Initial survey / location 1. Data Collection of Training Participants
determination Participants fill in the name, waste bank name, no
mobile phone and signature on the attendance registration
book of the participants.
Data analysis and needs Opening Training by Mr. Sarwono as headman of
Meruya Selatan. In this session it is explained that waste
bank can be accessed on line. and how to sort inorganic
waste based on its kind, namely: plastic, paper, glass, cloth,
Preparation of the Activity Plan and wire / metal.

3.2 Briefing theory of Application of Simple Financial

Statement on Waste Bank
Implementation According to the Indonesian Institute of Accountants
(2009) in SAK ETAP, the entity's financial statements
include: a) Balance Sheet, b) Income statement, c)
Statement of Changes in Equity (i) all changes in equity, or
Monitoring / Evaluation (ii) changes in equity other than changes arising from
transactions with owners in the capacity of owners, d)
Statements of cash flows, and e) Notes to financial
statements containing a summary of significant accounting
Reporting policies and other explanatory information.
Fatkhiyah and Utami (2016), states that the waste bank
Fig 1 . The Framework
information system helps the waste bank transaction data,
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so that transactions are more regularly archiving the report
more tidy and easy to find data.
While Purwanto (2012) states that the application of
information systems savings bank savings bank can
accelerate the teller work.
Fig.2. Explanation of Simple Financial Statement by PPM Team
Definition of waste bank is a place where there is
service activities to the waste depositors conducted by the
bank teller waste. The waste bank room is divided into
three spaces / locker for storing savings, before being
picked up by collectors / third parties (Suwerda, 2012).
According to Shentika (2016) that the community needs
active participation in waste management with the concept
of 3R, because the task of preserving the environment is
not only the task of government but also society.
Furthermore, in managing waste bank according to
Prihatiningsih and Fadillah (2013) states that with the
existence of waste management institutions are expected to
constraints that occur in the field can be immediately
known and sought the solution. Meanwhile, according to
Muntazah and Theresia, (2014). The management of the
waste bank program at the Mangrove Star Bank in
accordance with the management function, ie planning
(Public and Private Intervention, community participation,
socialization), organizing (Clear organizational structure,
cooperation with related parties, clear role division),
implementation approach macro), evaluation so that the
implementation of the program is very effective.
Waste bank is a "bank" or unit that handles waste
classified into organic waste, non-organic waste, and toxic
waste, where organic waste can be used as fertilizer and bio
gas, while non-organic waste can be used for craft raw
materials. The development of waste banks in addition to
improving the quality of the environment, creativity, low
cost entrepreneurship, and marketing of products as
retailers that sell products directly to end consumers.
In a bank organization the minimum organizational
structure has a. Chairman, b. Secretary, c. Treasurer, d.
Cashier, e. Purchase Section, f. Production Division, g.
Marketing. c. Bank Waste Financial Report
The first step to be prepared before posting financial
transactions is to prepare the document's documents
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(Saving format of the bank's bank account, report format
and other supporting document formats) and prepare
account code.
Bank Waste financial report is a recording of financial
transactions that occur in the activities of waste bank
consisting of:
1. Bank waste book
2. Waste Bank Report Book
3. Book / Waste Bank Purchase Report form
4. Book / Report form of Waste Trading Bank Debt
5. Book / Sales Report Form Bank Waste
6. Book / report form of Accounts Receivable of Bank
Trash
7. Book / Report Form of Waste Bank Cash
8. Book / Inventory Report form
9. Book / Journal General form
10. Book / Book Form ledger (ledger)
11. Book / Balance Sheet Report form
12. Book / Report Form Balance Sheet
13. Book / form of Capital Changes Report
14. Book / Report Form of Waste Bank Income / Loss.
15. Cash Flow Report Book.
The functions of the Financial Statements in the Waste
Bank include: (1) A waste bank book as a media and
controller in recovering usable waste purchased from
customers (deposits), bookkeeping of funds by customers
(withdrawals), and media to know the remaining funds of
customers . (2) Book / Waste Bank Report form as a media
and controller in registering deposit and withdrawal
transaction of all waste bank customers. (3) Book / Report
Form of Purchasing of Trash Bank as media and controller
in recovering usable waste purchased either in cash / cash
or by credit / debt from customer or supplier. (4). Book /
form of Report of Waste Bank Debt as media and
controller in recording waste purchased on credit. (5).
Book / Sales Report Form of Waste Bank as media and
controller in recovering usable waste sold either by cash /
cash or by credit / receivable to the collector or consumer /
customer. (6). Book / report form of Waste Bank
receivables as media and controller to record the waste that
is sold on credit. (7). Book / Report Form of Waste Bank
Cash as media and controller in recording source and usage
of bank waste fund in the form of cash receipt, cash
dispensing and cash balance at waste bank. (8). Book /
form Inventory report as a media and control of goods in
and out, including goods balance (physical and Book) (9)
Book / Journal form Bank Waste as a medium to journal
transactions other than cash and cash equivalents, accounts
receivable, debt, waste. (10). Book / Form Ledger as a
medium for grouping by account of the results of journals
that have been done. (11). Book / form Trial Balance as a
medium to record the final results of each account ledger.
(12) Book / Report Form A balance sheet as a medium that
records assets, liabilities, and capital (equity) from a waste
bank, where assets are equal to liabilities plus capital. (13)
Book / change report form as media that records capital
changes containing capital data +/- Profit (loss) = net
capital or final capital. (14) Profit / Loss Books Book as a
 Helsinawati/AJARCDE Vol 1 (2017), No.1: 1-8
media and controller in book sales reduced by cost of
goods sold, expenses (expenses) that generate profit or loss
of bank waste (15) Cash Flow Book Book containing Cash
Beginning Balance, Cash receipts (inflow), Outflow,
Surplus (deficit) and Cash End Balance as a medium in
controlling cash and cash equivalents.
3.3 Reporting Stages of Financial Reports of Waste Bank
The Stages of Reporting The financial report of Bank
Waste is as follows:
a. Preparing the bank format of waste bank, report format
and account code.
b. Create a waste bank book.
c. Create a member / bank customer waste registration
form.
d. Filling the initial cash balance in the waste bank
according to the provisions of the group or organization
as initial deposit capital.
e. Prospective customers fill out the registration form of
members / customers of waste bank.
f. Receive initial deposit (purchase of beneficial waste)
from customers.
g. Record the customer deposit in the deposit column in
the bank's waste bank book, if directly paid is filled
with cash and recorded on the bank's waste bank book
in the withdrawal column. If credit (debt) is filled in
credit in the cash / credit column.
h. Client's deposit (purchase) is then recorded in the waste
bank report book in the deposit column and the
purchase report book is filled in the purchasing column
of the same amount as in the bank book of waste and
filled in the cash column (for cash purchase) or debt
(for purchase credit).
i. From the report book purchases when the cash paid
then filled in the waste bank report book in the
withdrawal column and in the cash book report in the
expenditure column a number of values similar to the
bank's waste bank, with first made a note as evidence of
expenditure received money by the customer, and cash
expense (voucher). whereas if the debt is then payable
on the payable report in the column addition (credit) a
number of the same value as in the book of waste bank.
j. Selling goods given from customers to the collectors or
consumers, the selling price of the unit must be higher
than the purchase price of the unit of goods, so as to
gain profit or profit.
k. Sales proceeds will be recorded in the Sales book in the
sales column, when the sale cash in the column cash /
receivables cash, whereas if sales credit in the column
cash / accounts receivable filled.
l. From the sales report when the cash paid is then filled
in the cash statement in the receipt column of the same
amount as the sales report, with the receipt of the
receipt as the receipt of the money from the customer,
and the cash expense voucher. whereas if the debt is
then payable on the statement payable in the column
addition (credit) a number of values similar to the sales
report.
6
m. When a customer withdraws a credit deposit (debts)
will be booked on the bank's waste bank book in the
withdrawal column and in the Bank Waste Book Report
in the withdrawal column and on the debt report book
will be recorded in the debit column.
n. After the purchase and sale transactions, the goods data
in the inventory must be added when the purchase or
goods entered, while when the sale or expenditure of
inventory data must be reduced, the initial balance of
goods added with the addition and subtraction of goods
will result in the final balance goods.
o. From the sales report and the purchase report made the
cost of goods sold (initial inventory plus purchase
minus the final stock) must be totaled as total sales
report and total monthly purchases report to know the
gross profit. (this is used when the waste bank as an
organizational unit, but if the waste bank as a direct
organization to number 15).
p. To record other expenses and expenses (expenses) are
recorded in the cash and cash equivalents book in the
expenditure column (credit side), while to record other
receipts in cash and cash equivalents in the receiving
column (debit side).
q. To record other transactions other than cash equivalent,
accounts receivable, payable, sales and purchases,
general journal evidence is made, while for adjustment
or correction of financial report errors are made a proof
of adjustment journal (adjustment)
r. The next journal is posted into the ledger book and
sorted according to the account code.
s. The final balance in all ledgers will be summarized in
the trial balance, then adjustments are made to produce
a trial balance after adjustments, further separating the
balance sheet and income statement data. (this process
is called a trial sheet balance paper (work sheet trial
balance)
t. Create a balance sheet of work sheet trial balance data
containing asset, debt and capital data, where assets =
debt + capital.
u. Make a capital change report containing capital data +/-
Profit (loss) = net capital or final capital.
v. Create income statement from work sheet trial balance
data containing sales data, cost of goods sold, expense
(cost) and profit (loss)
w. Lastly create a Cash Flow Report containing Cash
Balance, Cash Receipts (inflow), Outflow, Surplus
(deficit) and Final Balance of Cash as media in
controlling cash and cash equivalents or sources and
usage cash.
3.3. Discussion Session
After the debriefing of the subsequent discussion
sessions, it was conducted with two-way questioning
between the resource person and the trainee. Of the
material that has been given, the majority of questions ask
about the reports they do not already have: the customer
registration form, the accounts payable, the receivables
 Helsinawati/AJARCDE Vol 1 (2017), No.1: 1-8
report, the purchase report, the sales report, and the way
customer account number is generated.
3.4 Demonstration Session
Demonstration about making simple bank financial
statement according to the stages of making financial
statements containing examples of cases of calculations as
contained in the training module in accordance with the
stages of the process of recording financial statements of
waste banks that demonstrate how to transact, demonstrate
the recording of Financial Statements on bank books
Customer waste, making Evidence Transactions (vouchers)
and the preparation of Financial Reports of Waste Bank
Reports, Purchase Reports, Cash Reports, Debt Reports,
Sales Reports, Receivables Reports, Financial Statements
(Balance Sheet, Profit and Loss and Cash Flow) in Waste
Bank accompanied by document samples such as waste
bank books, customer registration forms, receipts / receipts,
cash receipts, proof of cash disbursements, journal proofs,
Waste Bank Reports, Purchase Reports, Cash Reports,
Debt Reports, Sales Reports, Receivables Reports,
Inventory Reports, Financial Statements (Balance Sheet,
Income and Current Cash) at the Waste Bank.
3.5 Practical sessions of making simple financial
statements.
By giving the example of the transaction case to the
participants to apply the material briefing and
demonstration above on how to code the account,
document format and record the data of Bank Waste
financial transaction into customer's bankbook, Waste bank
report, Purchase Report, Debt Report, Sales Report,
Receivable Report and Cash and Cash Equivalent Reports,
Inventory Reports, Journals, General Ledgers, Trial
Balance and Financial Statements (Balance Sheets, Income
Statements and Cash Flows) for Waste Banks accompanied
by formulation and record of cash and bank vouchers,
(vouchers) attached journal receipts and notes.
3.6 Evaluation.
From the materials of science and discussion, then the
demonstration and the next stage of practice is the
evaluation of the three stages of the evaluation results are
as follows:
a. Before the training.
1. Training Participants mostly average only have
customer's savings books, inventory books and Cash
reports
2. The participant has not understood and has: account
code, journal, ledger, sales report, purchase report,
debt report, receivable report and Financial Report
(Balance Sheet, Income Statement and Cash Flow)
b. After the training
1. Participants begin to understand how to code the
account, document format and financial transaction
recording process according to the accounting cycle
and PSAK.
7
2. Participants are given examples of formats to be
photocopied in order to apply the training results on
routine activities of waste bank.
IV. CONCLUSIONS
In the preparation of simple financial statements, the
first step that must be prepared by participants before
posting financial transactions is to prepare format
document (Saving bank book format, report format and
other supporting document formats) and prepare account
code.
The financial report of Waste Bank is the recording of
financial transactions occurring in the activities of the
waste bank consisting of: (1) Bank Waste Book. (2) Bank
Waste Report Book. (3) Book / Waste Bank Purchase
Report form. (4) Book / Report form of Waste Bank
Accounts Payable. (5) .Book / form of Waste Bank Sales
Report, (6) Book / Report form of Account receivable of
Bank Trash. (7) Book / Report Form of Waste Bank Cash.
(8) Book / Inventory Report form. (9). Book / form
Journals General, (10) Books / Books Book form (ledger),
(11). Book / Balance Sheet Report form, (12) Book /
Balance Sheet Report form, (13). Book / form Report on
Changes in Capital, (14). Book / Report Form of Waste
Bank Income / Loss. (15) Cash Flow Report Book.
The training evaluation results are as follows: (a) Prior
to the training; 1) Training Participants mostly average
only have customer's savings books, inventory books and
cash reports, 2) Participants do not understand and have:
account code, journal, ledger, sales report, purchasing
report, debt report, accounts receivable report and Financial
Statement (Balance Sheet, Income Statement and Cash
Flow). (b) After training: 1). Participants begin to
understand how to code the account, document format and
financial transaction recording process according to the
accounting cycle and PSAK. 2) Participants are given
examples of formats to be photocopied in order to apply
the training results on routine activities of waste bank.
It is advisable to the Waste Bank Group to have
financial statements that make it easier to control the
source and use of funds. By making the financial
statements of waste bank groups can help the supervision
to minimize the cost (cost efficiency) so that profitability
can be achieved, so that waste bank business can be
sustainable. Simple training of financial statements is
expected to be conducted on other groups of organizations
so that the organization can control the source and use of
funds so that efficiency and profitability can be achieved.
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