scholarly journals PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

2021 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
Etty Murwaningsari ◽  
Sofie Sofie ◽  
Sistya Rachmawati ◽  
Fatik Rahayu
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Non Profit ◽  
Counseling Training ◽  
Financial Position ◽  
Service Activity ◽  
The Subject

<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.</em></p>

scholarly journals PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

scholarly journals LITERASI FINANSIAL PADA TAMAN BACA MASYARAKAT

2019 ◽  
Vol 3 (2) ◽  
pp. 209-215
Author(s):  
Hanjar Ikrima Nanda ◽  
Ria Zulkha Ermayda ◽  
Fitri Purnamasari ◽  
Nabila Dini Syara ◽  
Nabila Dini Syara ◽  
...  
Keyword(s):  
Community Service ◽  
Financial Literacy ◽  
Financial Management ◽  
Group Discussion ◽  
Financial Statements ◽  
Self Management ◽  
Financial Reports ◽  
Non Profit ◽  
Service Activity ◽  
Leadership Group

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba   Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization

Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

scholarly journals Bimbingan teknis penyusunan laporan keuangan umkm di Kabupaten Rokan Hilir

2020 ◽  
Vol 2 ◽  
pp. 50-57
Author(s):  
Desmiyawati Desmiyawati ◽  
Susilatri Susilatri ◽  
Hari Ardiansyah
Keyword(s):  
Financial Performance ◽  
Community Service ◽  
Financial Management ◽  
Management Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Position ◽  
Product Pricing ◽  
Personal Finances ◽  
The Common

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position

scholarly journals Pelatihan Teknik Menyusun Laporan Keuangan Untuk UMKM Agribisnis

2020 ◽  
Vol 3 (2) ◽  
pp. 102
Author(s):  
Mais Ilsan ◽  
Muhammad Salim ◽  
Tsalis Kurniawan Husain
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Target Group ◽  
Financial Statement ◽  
Service Program ◽  
Knowledge And Skills ◽  
Business Transactions ◽  
Training Materials ◽  
Service Activity ◽  
And Training

The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.

scholarly journals The Coaching Assistance of Preparing of Financial Statements based on SAK EMKM Integrated [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]

2019 ◽  
Vol 2 ◽  
pp. 818
Author(s):  
Wa Ode Rayyani ◽  
Ainun Arizah ◽  
Ahmad Abbas
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Position Statement ◽  
Accounting Standard ◽  
Business Transaction ◽  
Financial Position ◽  
South Sulawesi ◽  
The Subject ◽  
Tax Reporting

The board of Indonesia Accounting Standard published SAK EMKM for effective per 1 January 2018. It is becoming the framework in preparing financial statements based EMKM. Its purpose is addressed to perpetrators of SMEs in order to be more comprehensive to prepare independently financial statements so the access to obtain the finance is easier. A workshop was conducted for 2 days in this community service. The perpetrators of SMEs did the practice of preparing statements based on business transaction integrated with tax reporting. The subject of training consisted of 27 SMEs distributed at South Sulawesi. In this training, academics, practitioners, and member of the Indonesia Accountant Institute were involved.  After it finished, the process of guidance was conducted so subjects can be evaluated in preparing financial statemens. One of the subjects of the evaluation was UKM Hidayat with its business of Abon Telor. In its financial statements, income and financial position statement were prepared.

Factors Affecting Quality of Information on Financial Statement in Autonomous State University

2019 ◽  
Vol 1 (3) ◽  
pp. 104-112
Author(s):  
Khaeril Anwar Junaedi ◽  
Syamsu Alam ◽  
Mursalim Nohong
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Measurement Tool ◽  
Technology Utilization ◽  
Non Profit ◽  
Leadership Support

Financial statements are a major tool used as a measurement tool to assess the performance of profit-oriented institutions (profit-oriented) and non-profit institutions (not profit-oriented). Hasanuddin University is part of a non-profit institution that has an interest in having quality financial reports. This research aims to find out the factors that influence the quality of financial statement information at Hasanuddin University. The method used in this study is a quantitative research method that has a level of associative explanation. The population in this study is all financial management employees who work in the finance department of the 3rd Floor of the Rectorate of Hasanuddin University. While the sample selection uses the total sampling method with a total sample of 62 people. The results of this study are of the four variables namely human resource competency, technology utilization, leadership support, and funding support which have the most significant influence, namely human resource competence, then successive variables of financial support, leadership support, and technology utilization variables. The competency of human resources is very influential on the quality of the financial statements of Hasanuddin University. The better the competence of human resources, the better the quality of the financial statement of Hasanuddin University. So it is important to increase the knowledge of human resources about processing financial statements and to provide training in accordance with what is needed. 

scholarly journals Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang

2019 ◽  
Vol 2 (1) ◽  
pp. 76
Author(s):  
Asih Niati ◽  
Yohanes Suhardjo ◽  
Ratna Wijayanti ◽  
Risti Ulfi Hanifah
Keyword(s):  
Community Service ◽  
Public Service ◽  
Financial Management ◽  
Boarding Schools ◽  
Financial Statement ◽  
Educational Institutions ◽  
Management Technique ◽  
Non Profit ◽  
Modern Management ◽  
Current Accounting

Pondok pesantren merupakan salah satu lembaga pendidikan organisasi nirlaba keagamaan non pemerintah  yang  mengedepankan suatu pelayanan pada pihak eksternal. Pengelolaan pondok pesantren masih menggunakan manajemen yang sederhana dan dalam pengelolaan keuangan hanya dibebankan pada satu orang pengelola yaitu bendahara, akuntansi yang selama ini dilakukan kurang menggunakan laporan keuangan yang sesuai dengan pedoman Akuntansi Pesantren. Tujuan dari pengabdian ini adalah memberikan tambahan pengetahuan kepada para pengelola sehingga dapat melakukan manajemen modern dengan pengelolaan sumber-sumber pendanaan yang dapat memberikan pelaporan secara transparan, akuntabel dan dapat dipertanggujawabkan. Metode pelaksanaan kegiatan adalah penyuluhan atau ceramah, diskusi dan tanya jawab, yang diawali dengan memberikan pengetahuan tentang pentingnya pengelolaan manajemen keuangan pondok pesantren yang transparan, dimengerti dan dapat digunakan atau dibaca kepada semua pihak yang membutuhkan. Dengan diadakannya kegiatan Pengabdian Kepada Masyarakat maka dapat menambah wawasan, pengetahuan dan pemahaman serta meningkatkan pemahaman tentang manajemen keuangan dan pelaporan keuangan yang transparan dan akuntabel. Kata kunci: manajemen pondok pesantren dan pelaporan keuanganAbstractIslamic boarding schools are one of the educational institutions of non-profit and non-governmentalreligiousorganizations that prioritize service on external parties. The management of Islamic boarding schoolscurrently uses a simple management technique and they charged the financial managementonly to a treasurer, the current accounting has not usedfinancial statement which is according to Islamic Boarding Accounting guidelines.The purpose of this public service is to provide additional knowledge to the managersso he can carry out modern management by managing sources of funding so he can provide a transparentand accountable report. The method to implement the agenda are counseling or lecture, discussion and question and answer section, which begins byproviding knowledge about the importance of managing the financial management of boarding schools that aretransparent, understandable and can be used or read to all parties in need.By holding community service activities, it can add insight,knowledge and understanding as well as increase the understanding of financial management andtransparent as well as accountable financial statement.

scholarly journals PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN DAGANG SISWA SMA KATOLIK St. KRISTOFORUS

2021 ◽  
pp. 575
Author(s):  
Agustin Ekadjaja ◽  
Natasha Claudia Darmawan ◽  
Amelya Amelya
Keyword(s):  
High School ◽  
High School Students ◽  
Community Service ◽  
Financial Statements ◽  
Catholic School ◽  
School Students ◽  
Trading Company ◽  
Financial Position ◽  
Service Activity ◽  
Last Stage

This Community Service Activity (PKM) is one of the manifestations of the Tri Dharma of Higher Education, which is to provide benefits to the community. This PKM activity is intended for high school students of St.Kristoforus 1 Catholic School, which is located in the Grogol area, West Jakarta. The method of implementing this community service activity is done by providing online training. The target participants for this training are high school students of St.Kristoforus 1 Catholic School. For Universitas Tarumanagara, especially the Faculty of Economics and Business, it is a means to introduce Universitas Tarumanagara Colleges and is a community service activity carried out by Universitas Tarumanagara lecturers by involving active students of the Faculty of Economics and Business, Universitas Tarumanagara to be able to apply their knowledge to the community. This activity began with a meeting to explore the needs of the school in this collaboration. After receiving a good reception, we made a proposal for activities to the LPPM Universitas Tarumanagara. The topic chosen for this activity is preparing the financial statements of a trading company. This topic was chosen because of the importance of understanding in the preparation of financial statements to be able to measure the company's performance and financial position. The output produced from this community service activity is a module and as the last stage, we will make a report on the implementation of this Community Service (PKM) task and submit it as our responsibility to the LPPM Untar.Kegiatan Pengabdian Kepada Masyarakat ini (PKM)  merupakan  salah satu perwujudan Tri Dharma Perguruan Tinggi, yaitu memberikan manfaat kepada masyarakat. Kegiatan PKM ini ditujukan  bagi siswa – siswi  SMA  Katolik St.Kristoforus1 yang berlokasi di daerah Grogol, Jakarta Barat. Metode pelaksanaan kegiatan pengabdian masyarakat ini dilakukan dengan memberikan pelatihan secara daring. Target peserta pelatihan ini adalah siswa SMA Katolik St. Kristoforus 1. Bagi Universitas Tarumanagara-khususnya Fakultas Ekonomi dan Bisnis merupakan salah satu sarana untuk bisa memperkenalkan Perguruan Tinggi Universitas Tarumanagara dan merupakan kegiatan pengabdian kepada masyarakat yang dilakukan oleh Dosen Universitas Tarumanagara dengan melibatkan mahasiswa aktif Fakultas Ekonomi dan Bisnis Universitas Tarumanagara untuk dapat mengaplikasikan ilmu yang dimiliki kepada masyarakat. Kegiatan ini diawali dengan pertemuan untuk menggali kebutuhan pihak Sekolah dalam kerja sama ini. Setelah mendapat sambutan baik maka kami membuat proposal kegiatan kepada pihak LPPM Universitas Tarumangara. Topik yang dipilih untuk kegiatan ini adalah menyusun laporan keuangan perusahaan dagang. Topik ini dipilih karena mengingat pentingnya pemahaman dalam penyusunan laporan keuangan untuk dapat mengukur kinerja dan posisi keuangan perusahaan. Luaran yang dihasilkan dari kegiatan pengabdian masyarakat ini adalah modul dan sebagai tahap terakhir, kami akan membuat laporan pelaksanaan tugas Pengabdian Kepada Masyarakat  (PKM) ini dan diserahkan sebagai pertanggung jawaban kami kepada pihak LPPM Untar.

scholarly journals PELATIHAN PENCATATAN KEUANGAN MENGGUNAKAN APLIKASI SiAPIK PADA UD BITATA FOOD BANDA ACEH

2021 ◽  
Vol 2 (2) ◽  
pp. 401-409
Author(s):  
Hamdani Hamdani ◽  
Thasrif Murhadi ◽  
Saiful Bahgia
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Basic Knowledge ◽  
Educational Services ◽  
Financial Report ◽  
Classic Problem ◽  
Scientific Institutions ◽  
The Subject ◽  
Banda Aceh ◽  
Financial Aspect

Community Service Activities (PkM) which are oriented towards achieving output to increase the capacity of UD Bitata Food Banda Aceh's MSMEs in the financial aspect have shown satisfactory results. The problem of financial statements has long been a classic problem for MSMEs and has even placed it as the main problem for MSMEs. The purpose of this service is that universities are scientific institutions and educational services to provide the widest possible benefits to the community by increasing the capacity of the subjects of service. The method applied to this service is training. This method was chosen based on the needs, abilities, and academic considerations of dedication to create the solutions expected by UD Bitata Food. As a result of the training, participants have gained basic knowledge about business finance which has never been prepared according to standards. The knowledge of the trainees was measured by the results of post-training interviews. In addition, the subject has also been able to register his business to get a SiApik account which is used for recording business finances on an ongoing basis. Meanwhile, participants who were trained to become SiApik account operators have been able to input data according to the menu provided, just like compiling a business financial report. Although this service has achieved satisfactory results for both parties, the sustainability of this program is still continued with a pattern of mentoring and mentoring.

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