scholarly journals PELATIHAN WIRAUSAHA NUGGET BERBASIS JAMUR TIRAM DI LEMBAGA PEMASYARAKATAN TERBUKA KELAS IIB JAKARTA

2018 ◽  
Vol 2 (1) ◽  
pp. 41-51
Author(s):  
Rianita Pramitasari ◽  
Thia Margaretha Tarigan ◽  
Rakhdiny Sustaningrum
Keyword(s):  
Community Service ◽  
Food Resource ◽  
Food Product ◽  
Financial Accounting ◽  
Oyster Mushroom ◽  
Business Opportunity ◽  
Staff Members ◽  
Accounting Practice ◽  
Entrepreneurial Activities ◽  
Potential Food

Lembaga Pemasyarakatan (Lapas) Terbuka Kelas IIB Jakarta manages oyster mushroom as the potential food resource. The mushroom is cultivated by prisoners in the prison. However, it has not been utilized optimally as an effective business opportunity. The purpose of this community service was threefold, namely i) to utilize the potential of oyster mushroom in Lapas Terbuka Kelas IIB Jakarta to be processed into nugget as the food product with higher selling value; ii) to encourage prisoners’ entrepreneurship spirit; and iii) to produce oyster mushroom-based nugget continuously to increase prison productivity. The method used in this program was training the prisoners oyster mushroom-based nugget processing and packaging using vacuum packaging technology, entrepreneurship and marketing strategy, as well as financial accounting. Afterwards, nugget processing, packaging, and simple financial accounting practice were conducted. The evaluation was conducted after two months of training to evaluate the implementation of nugget entrepreneurial activities in prison. The program was attended by prisoners and prison staff members. Through this community service program, we hope oyster mushroom cultivation in prison could be utilized more effectively so that productivity can be raised. Continuous coaching is needed to keep the production, marketing, and financial record activities work better.

THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008

2012 ◽  
Vol 39 (1) ◽  
pp. 1-51 ◽  
Author(s):  
Robert J. Kirsch
Keyword(s):  
Accounting Standards ◽  
Financial Accounting ◽  
Working Relationships ◽  
International Accounting ◽  
International Accounting Standards ◽  
Financial Accounting Standards Board ◽  
Accounting Standard ◽  
Staff Members ◽  
The Us ◽  
The Relationship

ABSTRACT Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee/Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.

scholarly journals Pelatihan Pengolahan Makanan dengan Bahan Hasil Pertanian Masyarakat

2019 ◽  
Author(s):  
Jurnal Abdimas Pariwisata ◽  
Ani Wijayanti ◽  
Citra Unik Mayasari ◽  
Dhimas Setyo Nugroho
Keyword(s):  
Community Service ◽  
Food Production ◽  
Food Product ◽  
Hotel Management ◽  
Further Training ◽  
Tourist Destination ◽  
Study Program ◽  
Management Study ◽  
Community Or ◽  
Economy Condition

As the name implies, the Tourist Destination Sosok Hill (Jabal Kelor) provided many plants of Moringa leaves that brought several benefits and considerable selling value, only if the community or traders could manage them well. The fact showed that the management of Moringa leaves production into food product had not been conducted optimally. Nowadays, the Moringa leaves were only processed as a complement vegetable dish for Sego Wiwit menu, which was commonly sold, by one of the traders in that location. According to that problem, University of Bina Sarana Informatika (UBSI) Yogyakarta, majoring hotel management study program took the initiative to hold a training or community service to make use Moringa leaves into more valuable products that were chips products. It was seen that the participants’motivation in joining the training of Moringa leaves chips production was significantly high. Thus, it was expected that the training of the Moringa leaves might contribute positively to the participants, by giving benefits to the issues dealing with health and economy condition. Moreover, Moringa leaf was also possible to be made as a meal or typical souvenirs from Jabal Kelor tourist destination. Besides, the participants could also creatively modify the product of Moringa leaf chips with various tasty flavors. At last, the participants expected to get further training on primary food production for edible tubers that were hugely available around the Puncak Sosok tourist area (Jabal Kelor).

scholarly journals Increased Productivity of Oyster Mushroom Chips Through Business Management, Finance, and Handling Post-Harvest Management

2021 ◽  
Vol 3 (2) ◽  
pp. 110-118
Author(s):  
Desi Ika
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Product Information ◽  
Business Management ◽  
Oyster Mushroom ◽  
Transfer Of Knowledge ◽  
Harvest Management ◽  
Household Finances ◽  
Use Of Social Media ◽  
Partnership Program

The community subjection activities is a partnership program between the Community Partnership Program (PKM) with Dolok Masihul (Domas) Farmer Group partners. The problems are (1) Production aspects include a) Oyster mushroom chips are oily and less crunchy and do not last long; b) Plastics and labels used are still inadequate and straightforward because they are not accompanied by product information as well as packaging for oyster mushroom chips which is even done manually. (2) Aspects of Business and Financial Management, among others: a) Marketing is still carried out conventionally. b) Business management is always simple, carried out in a family manner, and there is no product legality. c) There is no separation between household finances and business finances. d) There are no records or business bookkeeping so that it is difficult to calculate the profits it gets. This community service aims to increase the knowledge, skills, and income of the Domas Farmer Group and the surrounding community through training in production, finance, and marketing. Community service activities are carried out using method 1). Transfer of knowledge, such as lectures and discussions, 2). Training, and 3). Bookkeeping assistance for the Oyster Mushroom Chips business. The results to improve the skills and knowledge of the Domas farmer group include making Oyster Mushroom chips using Deep Fryers and Spinners, knowing the use of social Media for marketing, and being able to make a financial report—publishing the Compilation Guide Book.

scholarly journals Canopy cover and anurans: nutrients are the most important predictor of growth and development

2016 ◽  
Vol 94 (3) ◽  
pp. 225-232 ◽  
Author(s):  
Freya E. Rowland ◽  
Sara K. Tuttle ◽  
María J. González ◽  
Michael J. Vanni
Keyword(s):  
Growth And Development ◽  
Large Scale ◽  
Food Resource ◽  
Canopy Cover ◽  
Resource Quality ◽  
Bottom Up ◽  
Growth And Survival ◽  
Primary Producer ◽  
Full Factorial ◽  
Potential Food

Bottom-up effects such as the availability of light and nutrients can have large impacts on primary producer quantity and quality, which is then translated into the growth and development of consumers. The use of “canopy cover” as a bottom-up predictive factor is a broad categorization, as canopy cover controls both the amount of light allowed into a pond and the nutrient load through leaf litter. To test how light and nutrients influence pond ecosystems, we manipulated inorganic nutrients and light in a 2 × 3 full-factorial, large-scale mesocosm experiment. Larval American Bullfrogs (Lithobates catesbeianus (Shaw, 1802)) were reared for 6 weeks at low densities and then assessed for development, growth, and survival at the end of the experiment. We also collected weekly samples of potential food resources (phytoplankton and periphyton) for the estimation of algal production and stoichiometric quality (carbon:nitrogen:phosphorus). Light had strong effects on food resource quality; however, resource quality did not significantly predict tadpole growth or development. Instead, nutrients seemed to be the most important factor as a stimulator of total algal primary production and some unknown pathway, which in turn affected tadpole development. Ours is the first study to investigate canopy cover using a comprehensive causal model, and our results suggest in regards to tadpole growth and development, canopy cover is important mainly as a source of nutrients to ponds.

scholarly journals Pelatihan Mindset Sociopreneur dan Aqad Syari’ah Bagi Tenant Fakultas Teknologi Industri Universitas Ahmad Dahlan

2020 ◽  
Vol 5 (2) ◽  
pp. 437-445
Author(s):  
Farid Ma'ruf Farid Ma'ruf ◽  
Jefree Fahana ◽  
Syifa Fitriani ◽  
Amalya Nurul Khairi
Keyword(s):  
Community Service ◽  
Business Process ◽  
Online Training ◽  
Training Material ◽  
Doing Business ◽  
The World ◽  
Funding Scheme ◽  
Entrepreneurial Activities ◽  
To Receive

PPK FTI activities is a manifestation of the application of one of the faculty visions, namely entrepreneurship, which is then also supported by ristekbrin through a community service funding scheme. One of the outputs of this activity was to produce 6 viable tenants and became the essential thing in this PPK FTI activity. Several stages were passed, starting from administrative selection until 20 tenants were obtained to participate in the training which would later be selected again into 6 tenants. Sociopreneur mindset training is important in this KDP activity because, in addition to the spirit of empowerment, doing business must also provide benefits to others. In addition, sharia aqad is also a training material because buying and selling aqad is the key to the start of the business process where to be taken. In essence, doing business is about the benefits of the world and savings in the afterlife. Some obstacles were experienced during online training, such as signals and voices, but these did not dampen the tenant's enthusiasm for participating in the training. Most of the tenants were able to receive well and were satisfied with the training material so that it could be practiced in their entrepreneurial activities.

scholarly journals Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Soemaryono Soemaryono ◽  
Rudi Pratono ◽  
Ismangil Ismangil
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Basic Concept ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Service Companies ◽  
Accounting Principles ◽  
Service Activity ◽  
Accounting Principle

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

scholarly journals The Production of F0 Oyster Mushroom Seeds (Pleurotus ostreatus), The Post-Harvest Handling, and The Utilization of Baglog Waste into Compost Fertilizer

2018 ◽  
Vol 1 (1) ◽  
pp. 58-68
Author(s):  
Maimunah Siregar ◽  
Abdul Hadi Idris
Keyword(s):  
Community Service ◽  
Pleurotus Ostreatus ◽  
Oyster Mushroom ◽  
Transfer Of Knowledge ◽  
Market Demand ◽  
Processed Food ◽  
High Quality ◽  
Post Harvest ◽  
Farmer Groups ◽  
Oyster Mushrooms

Community service is one of the duties that must be carried out by every lecturer in Higher Education as one aspect of Tri Dharma University. This community service was titled "The Production of F0 Oyster Mushroom Seeds (Pleurotus ostreatus), The Post-Harvest Handling, and The Utilization of Baglog Waste into Compost" which involved two partners. Partner 1 was in Pegajahan Village, Pegajahan Sub-District who experienced problems with the availability of high-quality F0 and F1 seeds and low production in terms of quality and quantity. Partner 2 was in Blok H Village Dolok Masihul Sub-District, Serdang Bedagai Regency who had a lack of knowledge about post-harvest handling and composting from oyster mushroom baglog waste. Solutions offered for both partners were: (1) transfer of knowledge, such as lectures and discussions; (2) training; and (3) mentoring about the cultivation of F0 and F1 oyster mushrooms. Goals and targets of this activity were: (1) the communities or the farmer groups were able to produce and cultivate F0 and F1 oyster mushrooms, so they did not need to buy F0 and F1 seeds from other regions and can fulfill the market demand; and (2) Partner 2 was able to make compost from oyster mushroom baglog waste and various processed food from oyster mushroom to increase their income. The results of this activity have provided benefits to Partner 1 regarding their ability to produce F0 and F1 seeds, ability to process post-harvest oyster mushrooms into several types of food to increase its selling value, and ability to make compost from baglog waste which can be used for plants to overcome environmental pollution and to increase Partner 2’s income.

scholarly journals PELATIHAN KEWIRAUSAHAAN TENTANG BISNIS RUMAHAN BAGI IBU RUMAH TANGGA DI DESA RENGASDENGKLOK SELATAN KECAMATAN RENGASDENGKLOK KAB KARAWANG

2020 ◽  
Vol 1 (1) ◽  
pp. 22-31
Author(s):  
Ayu Fitri ◽  
Budi Rismayadi ◽  
Mumun Maemunah
Keyword(s):  
Community Service ◽  
Business Opportunity ◽  
Home Based ◽  
Service Activities

The implementation of community service activities aims to increase knowledge about home business so as to improve community welfare. Community service methods used are lectures and discussions. The material covers about home-based businesses that generate millions of turnover. The results obtained from this activity, all participants stated that this activity was very useful to increase knowledge and insight on how to take advantage of every home-based business opportunity.

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