JURNAL AKUNTANSI PADA PERUSAHAAN DAGANG

2021 ◽  
pp. 471
Author(s):  
Sufiyati Sufiyati ◽  
Carol Gandawidjaja

Based on the results of the survey, it was found that the problems faced by partners, namely SMA Tri Ratna, were that students still had difficulty in journaling transactions properly and had not obtained in-depth material about merchandising  company accounting. The ability to journalize transactions properly is very important and is the basic foundation in understanding accounting. The lecturer team of the Faculty of Economics and Business, Tarumanagara University offers a solution by providing theoretical knowledge about journals and training with accounting materials in merchandising companies. The specific objectives and targets to be achieved from this training are for  SMA Tri Ratna students to understand accounting journals for merchandising companies. First, the lecturer team conducted a survey first. From the survey, it was found that SMA Tri Ratna students still have difficulty in journaling transactions properly and have not received in-depth material about trading company accounting. Furthermore, the lecturer team will prepare a module containing theories and examples of questions that will be given to students. The training is provided online due to the pandemic conditions. Finally, this activity will end by making SERINA articles as mandatory outputs, articles in the PINTAR media as additional outputs, posters, also compiling final reports and financial reports on community service activities that have been carried out. All of these activities are planned to be carried out from July to December 2021.Berdasarkan hasil survei ditemukan permasalahan yang dihadapi oleh mitra, yaitu SMA Tri Ratna, adalah para siswa-siswi masih mengalami kesulitan untuk menjurnal transaksi dengan tepat dan belum memperoleh materi secara mendalam mengenai akuntansi perusahaan dagang. Kemampuan menjurnal transaksi yang tepat sangat penting dan merupakan fondasi dasar dalam pemahaman akuntansi. Tim dosen Fakultas Ekonomi dan Bisnis Universitas Tarumanagara menawarkan solusi dengan memberikan pengetahuan teori mengenai jurnal dan pelatihan dengan materi akuntansi pada perusahaan dagang. Tujuan dan target khusus yang hendak dicapai dari pelatihan ini adalah agar siswa-siswi SMA Tri Ratna dapat memahami jurnal akuntansi untuk perusahaan dagang. Pertama-tama tim dosen melakukan survei terlebih dahulu. Dari survei tersebut diperoleh temuan bahwa siswa-siswi SMA Tri Ratna masih mengalami kesulitan untuk menjurnal transaksi dengan tepat dan belum memperoleh materi secara mendalam mengenai akuntansi perusahaan dagang. Selanjutnya tim dosen akan mempersiapkan modul yang berisi teori-teori maupun contoh soal yang akan diberikan kepada para siswa-siswi. Pelatihan diberikan secara online dikarenakan kondisi pandemi. Terakhir, kegiatan ini akan diakhiri dengan membuat artikel SERINA sebagai luaran wajib, artikel di media PINTAR sebagai luaran tambahan, poster, juga menyusun laporan akhir maupun laporan keuangan atas kegiatan pengabdian masyarakat yang telah dilakukan. Seluruh kegiatan ini direncanakan akan dilakukan sejak bulan Juli sampai dengan bulan Desember 2021.

2020 ◽  
Vol 2 (3) ◽  
pp. 285-292
Author(s):  
Endar Pituringsih ◽  
Rr Titiek Herwanti ◽  
Lilik Handajani

The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports.


2021 ◽  
Vol 6 (11) ◽  
pp. 2093-2096
Author(s):  
Ratna Wulaningrum ◽  
Amiril Azizah ◽  
Dita Andansari

Salo Palai Village is one of the villages in Kutai Kartanegara Regency, East Kalimantan which has the superior commodity of pepper 'Malonan'. Pepper land in Salo Palai Village reaches 169 ha with a productivity of 1.9 tons/ha. The pepper harvest is sold in granular form at a price of IDR 30,000.00/kg and there is no product diversification, such as pepper powder. This is what makes there is no increase in the selling value of pepper that has been produced by farmers. Community service activities in the marketing of powder pepper are expected to be an effort to provide an understanding of the importance of product diversification as an effort to increase selling value. The methods used are tutoring and training. This activity results the pepper powder products in packaged bottles with labels, which are expected to increase values.


2020 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Sukismanto Sukismanto ◽  
Lala Budi Fitriana ◽  
Venny Vidayanti

The scope of breast milk (ASI) must always be increased with various effort according to the conditions of the community. Availability of nutritions and limited of funds are the factors that make to increase in the Caturharjo region that exclusive breast milk. One of effort is to teach PKK mothers to be able to reinventing waste benefits. Community service activities with Caturharjo village cadres can reach a wider area and PKK who are always in direct contact with posyandu activities in each hamlet. Activities carried out in the form of conseling and training with direct demonstrations. The results of activities attended by 91 health cadres have given results that there is an increase in the understanding of health cadres mothers about the use waste from average of 7.2 to 8.25 on a scale of 0-10 points. Health cadres are able to carry out breastfeeding correctly and safely. The community expects similar activities with more massive targets up to the hamlet level community in the Caturharjo Srandakan BantulKeyword : breast milk exclusive, Waste reinventing


2019 ◽  
Vol 3 (2) ◽  
pp. 111
Author(s):  
Juliana Juliana ◽  
Yuniarti Koniyo

ABSTRACTOlele Village is one of the villages located in Bone Bolango Regency and is included in the Coastal Region. Most Olele villagers have livelihoods as fishermen, so most Olele village women are fishermen's wives. The purpose of community service activities carried out in Olele village is to increase community income through empowering coastal women. The method used consists of two forms, namely counseling and training. Coastal women who were participants in service activities were 30 fishermen wives. The material provided in counseling is about the types of diversification of processed products and fisheries processing techniques. Training is provided through hands-on practice and assistance during service activities. The products produced are fish fingers, dragon foot fish, jelly, pudding, and crackers which will be sold to increase community income especially for fishermen's wives. The results of community service activities carried out in the village of Olele are increased knowledge and skills diversification of processed fisheries products for fishermen wives who have received service activities. Community service activities also provide increased income for the community through the sale of various processed fishery products. Keywords:  Fish Finger, Foot Dragon Fish, Jelly Candy, Pudding, and Fish Crackers.  ABSTRAKDesa olele merupakan salah satu desa yang terletak di Kabupaten Bone Bolango dan termasuk wilayah pesisir. Penduduk desa Olele sebagian besar memiliki mata pencaharian sebagai nelayan, sehingga sebagian besar perempuan desa Olele merupakan istri nelayan. Tujuan kegiatan pengabdian yang dilakukan di desa Olele yaitu untuk meningkatkan pendapatan masyarakat melalui pemberdayaan perempuan pesisir. Metode yang digunakan terdiri dari dua bentuk yaitu penyuluhan dan pelatihan. Perempuan pesisir yang dijadikan peserta pada kegiatan pengabdian adalah istri-istri nelayan sebanyak 30 orang. Materi yang diberikan pada penyuluhan yaitu tentang jenis diversifikasi produk olahan dan teknik pengolahan hasil perikanan. Pelatihan diberikan dengan cara praktek langsung dan pendampingan selama kegiatan pengabdian berlangsung. Produk yang dihasilkan adalah fish finger, foot dragon fish, permen jell,  puding, dan kerupuk yang akan dijual untuk meningkatkan pendapatan masyarakat khususnya bagi istri-istri nelayan. Hasil kegiatan pengabdian yang dilakukan di desa Olele yaitu peningkatan pengetahuan dan keterampilan tentang diversifikasi produk olahan perikanan bagi istri-istri nelayan yang telah mengikuti kegiatan pengabdian. Kegiatan pengabdian juga memberikan dampak bagi peningkatan pendapatan masyarakat melalui penjualan diversifikasi produk olahan perikanan.  Kata Kunci: Kaki Naga, Kerupuk, Nugget, Permen dan Puding.


2021 ◽  
Vol 3 (01) ◽  
pp. 32
Author(s):  
Sri Ariani Safitri

The Sei Beduk Farmers Group of Batam City has not conducted simple farm records. Community service activities aim to improve farmers' knowledge and skills in conducting simple financial reports. The method used the form of training with material in the form of examples of making financial reports. Participants' participation was considered very good as indicated by the activeness of the farmers in conducting discussions. Training activities show that farmers have started to understand simple financial reports and will apply them in farming activities


Author(s):  
Eko Suyanto ◽  
Anna Safitri ◽  
Nia Kurnianingsih ◽  
Fatchiyah Fatchiyah

The Sampang regency is an area with a low level of educational quality in Madura Island. The improvement of educational quality can be done based on the curriculum and supported by the competition.  The aims of this community service activity is to stimulate innovation in biology learning through socialization and training as well as to provide competition learning of biology Olympiad through simulation and training. The community service team carried out community service activities involving 60 participants from senior high school students and teachers in Sampang district through a series of activities which were divided into 3 main parts, namely preparation, socialization of biology concept and simulation or innovation-based training. Biology learning innovation and the application of technology in learning system are carried out through DNA isolation technique and training on the application of technology using existing materials, while competition learning is carried out by conducting simulation and training in biology olympiad competitions for students and teachers. The community service activities were smoothly and successfully. Participants who attended in the community service activities is reached 100% so that the participants felt many benefits. Learning innovation activities through simulation and training are interested for participants so that they can trigger innovative thinking, increase enthusiasm and interest of participants and also can be increased understanding of science. The average of Olympiad scores are still low, so it needs more intensive for mentoring and training in the future


2020 ◽  
Vol 2 (2) ◽  
pp. 376-392
Author(s):  
Supri Hartanto ◽  
Septian Aji Permana

The purpose of this service is to improve the photographer's post-processing capabilities based on Photoshop and Nik Color Pro software in optimizing the results of the photos. This workshop method by providing integrated training from exposure to the need for entrepreneurship studies, understanding of the composition of photography, the practice of shooting and training in the use of nik colour pro software in the post-processing process of work through editing. Assistance is also needed in evaluating the results of photography to produce better work. The conclusions of this paper (1) Community service activities can improve the skills of photographers in opening creative economic opportunities. (2) The intensive training system with direct practice in the field, the guidance of shooting techniques, the direct editing practice of the Nik Color Software Effect Pro training turned out to be effectively applied.


2020 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Deni Nasir Ahmad ◽  
Luluk Setyowati

ABSTRAKPermasalahan dari mitra pengabdi kami adalah a. bagaimana mahasiswa binaan mitra khususnya mahasiswa pembudidayaan bisa mengembangkan kultur tanaman budaya Indonesia dikenal masyarakat umum khususnya negara lain, bahwa jenis anggrek di Indonesia memiliki keunikan anggrek yang berbeda dengan negara lain. b. anggrek juga memiliki perawatan yang ekstra sehingga di perlukan media tanam anggrek supaya tidak merawatnya ekstra dan bisa dikmati penyuka tanaman bunga. Dari permasalahan mitra tersebut tim pengabdi menggunakan metode pengabdian masyarakat yakni melakukan pemaparan materi dan pelatihan teknologi hidroponik sebagai media tanaman anggrek dan memberikan pengalaman serta pengetahuan kepada mitra pengabdi bahwa anggrek bisa menjadi nilai ekonomis. Hasil dari kegiatan pengabdian masyarakat yakni mitra memperoleh banyak informasi mengenai jenis anggrek dan dapat menyimpulkan sendiri bahwa perlunya jenis anggrek di budidayakan. Kesimpulan dari kegiatan pengabdian masyarakat yakni 1. Memanfaatkan teknologi hidroponik sebagai media tanam anggrek sangatlah diperlukan guna membudidayakan jenis anggrek tertentu agar tidak mengalami kepunahan. 2. Dalam kegiatan pengabdian masyarakat ini mitra dalam hal ini para mahasiswa memperoleh masukan dan ide kreatif dalam meningkatakan nilai ekonomis daerah pada masing-masing tempat tinggalnya di wilayah asal mahasiswa. 3. Memberikan pemahaman baru bahwa biasanya anggrek tidak dapat digunakan untuk tanaman hidroponik ternyata sudah bisa digunakan dengan persyaratan tertentu. Kata Kunci : hidroponik; anggrek; teknologi. ABSTRACTThe problems of our service partners are a. how partner-assisted students, especially cultivating students, can develop Indonesian cultural plant culture known to the general public, especially other countries, that the type of orchid in Indonesia has a unique orchid that is different from other countries. b. orchids also have extra care so that the orchid growing media is needed so as not to care for them extra and can be loved by those who like flowers. From the problems of the partners, the service team used community service methods, namely the presentation of materials and training in hydroponic technology as a medium for orchid plants and provided experience and knowledge to service partners that orchids could be of economic value. As a result of community service activities, partners get a lot of information about the types of orchids and can conclude for themselves that the need for orchids is cultivated. Conclusions from community service activities namely 1. Utilizing hydroponic technology as an orchid growing media is needed to cultivate certain types of orchids so they do not experience extinction. 2. In this community service activity partners in this case the students get creative input and ideas in increasing the economic value of the area in each place of residence in the student's home region. 3. Gives a new understanding that normally orchids cannot be used for hydroponic plants but can already be used with certain requirements. Keywords: hydroponics; orchid; technology.


2021 ◽  
Vol 2 (3) ◽  
pp. 95-102
Author(s):  
N. Nurwidodo ◽  
M. Mulyono ◽  
Ahmad Fauzi

Jamu (herbal medicine) is included in traditional health drinks that its processing is often less hygienic. The purpose of this community service program is to improve the cleanliness of the herbal medicine-making process in the herbal medicine group in Malang through the provision of hygienic herbal medicine processing machines. Community service activities were carried out in 2018 by involving herbal medicine groups in Tegalgondo and Jetis Villages, Malang. The community service activities included analyzing the conditions and needs of partners, designing herbal medicine machines as needed, as well as assisting the use of machines. The implementation methods in this service program were discussion and training. The result of this service activity was an increase in partner knowledge regarding the importance of hygiene and the use of appropriate technology in herbal medicine processing. After the training was carried out, service partners began to be moved to process jamu more hygienically. Furthermore, assistance and technology-based marketing training activities also need to be carried out.


2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Suhartati

Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.


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