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.

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 FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

scholarly journals Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)

2016 ◽  
Vol 4 (4) ◽  
pp. 68-78
Author(s):  
Hendrian Hendrian ◽  
Rini Dwiyani Hadiwidjaja
Keyword(s):  
Economic Growth ◽  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting Standard ◽  
Financial Report ◽  
Business Units ◽  
The Subject ◽  
Private Entity

Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.

scholarly journals PENYUSUNAN PEMBUKUAN DAN LAPORAN KEUANGAN UNTUK USAHA MIKRO DAN KECIL DI WILAYAH KAMPUNG PULO GEULIS BOGOR

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Suhartati
Keyword(s):  
Small Business ◽  
Community Service ◽  
Small Businesses ◽  
Financial Statements ◽  
Business Managers ◽  
Financial Reports ◽  
Financial Report ◽  
Service Activities

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.

scholarly journals Análisis económico financiero del hotel cabañas balandra de la ciudad de Manta, 2017-2018

ECA Sinergia ◽  
2020 ◽  
Vol 11 (3) ◽  
pp. 118
Author(s):  
Susy Tatiana Toala Mendoza ◽  
Rossana Dolores Toala Mendoza ◽  
José Iván Zambrano Farías ◽  
María José Valarezo Molina
Keyword(s):  
Decision Making ◽  
Hotel Industry ◽  
Financial Statements ◽  
Financial Indicators ◽  
Quantitative Investigation ◽  
Financial Report ◽  
Palabras Clave ◽  
Deductive Method ◽  
Toma De Decisiones ◽  
The Subject

  La hotelería es una rama del turismo que abarca los servicios de alojamiento en diversos establecimientos, para lo cual se realizó un análisis al informe económico y financiero del Hotel Cabañas Balandra correspondiente al año 2017 y 2018 encaminado a la toma de decisiones. Esta empresa hotelera arroja resultados económicos que permiten conocer que ha existido deficiencia en la administración de sus recursos, a pesar que ese encuentra posesionado como uno de los mejores hoteles a nivel nacional. Para este estudio se utilizó como técnica la revisión bibliográfica de las definiciones esenciales para comprender la temática, método analítico y deductivo. Investigación de carácter cuantitativa porque se revisó estados financieros proporcionados por la Superintendencia de Compañías. Se aplicaron indicadores financieros: liquidez, endeudamiento, rentabilidad y actividad. Los mismos que demuestran una pequeña falencia en la liquidez en sus últimos años, el nivel de endeudamiento, patrimonio estable y rentabilidad equilibrada.   Palabras clave: contabilidad; auditoría; indicadores financieros; regulación.   ABSTRACT The hotel industry is a branch of tourism that covers accommodation services in various establishments, for which an analysis was carried out on the economic and financial report of the Hotel Cabañas Balandra corresponding to the year 2017 and 2018 aimed at decision-making. This hotel company produces economic results that allow us to know that there has been a deficiency in the administration of its resources, despite the fact that it is positioned as one of the best hotels nationwide. For this study, the bibliographic review of the essential definitions to understand the subject, analytical and deductive method was used as a technique. Quantitative investigation because financial statements provided by the Superintendency of Companies were reviewed. Financial indicators were applied: liquidity, indebtedness, profitability and activity. The same ones that show a small deficiency in liquidity in their last years, the level of indebtedness, stable equity and balanced profitability.   Keywords: accounting; auditing; financial indicators; regulation.

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.

scholarly journals Pelatihan Laporan Keuangan UMKM Berbasis Handphone di Pusat Perkampungan Budaya Betawi Setu Babakan

2020 ◽  
Vol 2 (1) ◽  
pp. 60-69
Author(s):  
Tyahya Whisnu Hendratni ◽  
Mulyadi
Keyword(s):  
Problem Solving ◽  
Community Service ◽  
Financial Statements ◽  
Previous Experience ◽  
Integrated Process ◽  
Communication Tool ◽  
Administrative System ◽  
Financial Reports ◽  
Business World ◽  
Financial Report

The development of technology and information is so rapid bringing changes in the business world today. Technology is a very complex and integrated process because it involves procedures, ideas to provide analysis of a problem, problem solving, and evaluating to achieve a certain goal. For SMEs, an orderly presentation of financial statements is very necessary because based on previous experience many transactions per day are not recorded. The administrative system for recording the financial statements of MSMEs is mostly still manual so there are still many MSME actors who do not have financial reports in running their businesses. Therefore, our community service team of FEB-UP is assisting MSMEs at Betawi Setu Babakan Cultural Village Center in the form of MSME-Based Mobile Financial Report Training. Where Mobile is a communication tool that can be used in preparing financial statements.

scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN MASJID (STUDI EMPIRIS: MASJID JAMI’ DI KOTA BANDA ACEH)

2020 ◽  
Vol 5 (2) ◽  
pp. 270-277
Author(s):  
Abrar Fauzi Maulana ◽  
Ridwan Ridwan
Keyword(s):  
Qualitative Research ◽  
Financial Reporting ◽  
Time Horizon ◽  
Primary Data ◽  
Cross Sectional ◽  
Financial Report ◽  
The Subject ◽  
The City ◽  
Banda Aceh

This research is aim to decribe the accountability and transparancy of  financial report of the Jami’ mosque in Banda Aceh. This  research is a describtive-qualitative research. This is a natural research in which the events are not conrolled research. The degree of the interference is a minimal interference. This research apllied cross sectional time horizon. The object of this research is Jami’ mosque in Banda Aceh and the subject of this research is the financial manager and BKM division of Jami’ mosque. The primary data collected by interview is used in this study. The results of this study indicate in general that the application of accountability and transparancy in the financial reporting of the Jami mosque 'in the city of Banda Aceh has not been implemented.

scholarly journals ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA

2019 ◽  
Vol 4 (2) ◽  
pp. 374-382
Author(s):  
Siti Rahma Nazila ◽  
Heru Fahlevi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Cash Flows ◽  
Primary Data ◽  
Financial Reports ◽  
Financial Report ◽  
Report System ◽  
The City ◽  
Banda Aceh

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.

scholarly journals The Perception SMES Muslim Entrepreneurs In Medan City On The Concept Of Sharia Financial Statements

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Decision Making ◽  
Knowledge Base ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Business Planning ◽  
Financial Report ◽  
The Future

This study aims to determine how the perception of SMES Muslim entrepreneurs in Medan city against the preparation of Islamic financial statements. This study found that the perception of SMEs to the financial statements, as a whole is good. There are 93.55% of SMEs entrepreneurs give statement that financial report is very useful in a business as a means of decision making. The same percentage also obtained for financial statement statement is very useful for business planning in the future. The average SMEs entrepreneur has a very good basic knowledge base on the concept of syariah financial statements. Although those who claim to have heard the term sharia financial statements only 61.29%.

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