scholarly journals SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN

Abdimisi ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Wahyu Nurul Hidayati ◽  
Aris Sanulika ◽  
Endang Ruhiyat ◽  
Holiawati Holiawati ◽  
Hari Stiawan
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Ornamental Fish ◽  
Financial Accounting ◽  
Campus Community ◽  
Study Program ◽  
The Future ◽  
Fish Group ◽  
The University ◽  
The Village

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship

scholarly journals Meningkatkan bonafiditas laporan keuangan UMKM scale up Tangerang Selatan melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)

2020 ◽  
Vol 1 (2) ◽  
pp. 61-67
Author(s):  
Aris Sanulika ◽  
Julian Maradina ◽  
Suciati Muanifah
Keyword(s):  
Community Service ◽  
Scale Up ◽  
Ornamental Fish ◽  
Financial Accounting ◽  
Campus Community ◽  
Study Program ◽  
The Future ◽  
Service Activities ◽  
Fish Group

Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terusmaju. Saran yang disampaikan adalah kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak. Abstract: Community service can be interpreted as an academic response from the campus community to challenges, or debates that are questioned by the community, both directly and indirectly. General objectives of community service activities Share the form with community service activities with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University.The results of the implementation of the PKM conducted on 24-28 February 2020 were adding to their knowledge in the field of accounting, owing to financial records, the participants of the ornamental fish group in Jampang were very enthusiastic about the material they got from accounting lecturers at Pamulang University, the participants could directly practiced bookkeeping through the application SI-APIK, the response of the participants was very good and happy because it was very helpful in learning about financial records. The Importance of the Articles of Association of Business Makes MSMEs Aware That Money Must Be Played So that Businesses Go Forward The suggestion given was that in the future PKM activities should be promoted and made as interesting as possible to attract more MSME participants in South Tangerang, to be able to obtain more information about areas of material that could be studied by the participants so that they could be learned more.

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 PELATIHAN AKUNTANSI PADA PENGELOLAAN BANK SAMPAH “MENGUBAH SAMPAH MENJADI RUPIAH”

Abdimisi ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 82
Author(s):  
Zulfa Rosharlianti ◽  
Anisa Anisa ◽  
Wiwit Setyawati ◽  
Nurbaeti Nurbaeti ◽  
Novi Akhsani
Keyword(s):  
Waste Management ◽  
Community Service ◽  
Financial Reporting ◽  
Economic Value ◽  
Financial Statements ◽  
Study Program ◽  
The Public ◽  
Management Group ◽  
The Future ◽  
Waste Bank

Community service with the title Accounting Training in Management of Garbage Banks "Turning Trash Into Rupiah" aims to assist the management of Waste Bank in managing the records of the Garbage Bank and help resolve the problems of bookkeeping of the waste bank as faced today, including reports on purchases to customers of the waste bank , reports on sales to collectors, reports on the results of sales of garbage banks, reports on revenue and expenditure of funds and makes simple financial statements of waste banks as a responsibility of the management of the waste bank to the community. PKM involves lecturers and resource persons Lecturers in the S1 Accounting Study Program from Pamulang University. The results of the implementation of the PKM conducted on November 6, 2019 were adding knowledge in the field of accounting, especially regarding the financial recording of the participants of the Babakan Waste Management Group of Babakan Village, South Tangerang. The response of the participants was very good and happy because it was very helpful in learning about financial records. Suggestions submitted were PKM activities in the future to be carried out continuously so that the participants would always get guidance in accounting records and provide financial reporting to the public related to the Waste Bank, so that the community was more enthusiastic in collecting waste because it could provide high economic value. Keywords: Accounting Training, Trash Bank

scholarly journals STRATEGI NAIKAN OMZET LEWAT ONLINE

Abdimisi ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 113
Author(s):  
Syarifudin Syarifudin ◽  
Aditya Riky Nugroho ◽  
Antania Shinta Yuwono ◽  
Suripto Suripto ◽  
Syamsul Asmedi
Keyword(s):  
Higher Education ◽  
Community Service ◽  
Mobile Phones ◽  
Ornamental Fish ◽  
Online Marketing ◽  
The Internet ◽  
Study Program ◽  
The World ◽  
Service Activities ◽  
Fish Group

Community service is an activity that aims to help certain communities in some activities without expecting anything in return. In general, this program is designed by various universities or institutes in Indonesia, one of which is Pamulang University. to make a real contribution to the Indonesian people, especially in developing the welfare and progress of the Indonesian people. Community Service Activities is one part of the Higher Education Tri Dharma. The form of activities in the implementation of community service in Jampang village is to transfer technology with the theme of raising the turnover strategy online. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in economics, owing to marketing, the participants of the ornamental fish group in Jampang were very enthusiastic about the material they got from accounting lecturers at Pamulang University, the participants can immediately practice selling via online, the response of the participants is very good and happy because it is very helpful in learning about how to sell via online.Very useful in carrying out marketing or sales strategies via the internet. according to a survey conducted by SWA Indonesia is the second largest in the world as a user of Facebook and Twitter and is very promising for online marketing, moreover supported by the ease of obtaining mobile phones. The internet has an appeal for consumers because it has advantages such as convenience, having access 24 hours a day, alternative efficiency space, unlimited area coverage. Online Marketing or Online Marketing has actually been carried out by Fish Farmers in Jampang Village, Kemang District, Bogor Regency, but has not been optimal in its management. So that it does not work well. To optimize marketing through online, on Sunday September 22 2019, community service activities in Jampang Village are carried out in the form of socialization related to "Strategy to Increase Online Turnover".Keywords: Increase Turnover Strategy via online

scholarly journals Menuju Pembukuan Secara Akuntabel dan Konsisten

Abdimisi ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Listya Sugiyarti ◽  
Effriyanti Effriyanti
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Education Level ◽  
Financial Accounting ◽  
Study Program ◽  
The Public ◽  
Future Improvement ◽  
Consistent Manner ◽  
Average Education ◽  
University Lecturers

Community service by lecturers and academics who have qualified knowledge can be done to the public at any level, to provide solutions to problems faced with the aim of future improvement. The purpose of community service activities in the playgroup & kindergarten Little Bee House with the concept of "Home me" with the target participants is the POMG committee (Association of Parents and Teachers) in overcoming the problem of organizing documentation of activities that have been carried out both in hard form files and soft files and recording of financial statements in an accountable and consistent manner. Activities in the implementation of community service with the theme Towards Bookkeeping Accountably and Consistently. Dedication activities carried out by the S1 Accounting Study Program of Pamulang University lecturers on October 13-15, 2019 were welcomed by the headmaster of Little Bee House and parents involved in the management of POMG. By using counseling and mentoring methods, this activity is very effective in the form of time and material reception, besides being held indoors, this activity is also carried out in outdoor locations to absorb knowledge more quickly and have more enthusiasm. With the bookkeeping applied so far manually and the average education level of the POMG management is strata 1 level, proving that they need a sustainable mentor. The response of the participants was very good and happy because it was very helpful in learning about managing the accounting and recording of financial accounting in an accountable manner. This activity is expected to provide inspiration and motivation for future lecturers/researchers who will carry out the same/similar and sustainable activities, the knowledge provided can benefit the community, academics, and subsequent writers.

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 Pembuatan Aplikasi Android Sebagai Media Pembelajaran Menarche Pada Remaja Putri Desa Kemuning Lor Kabupaten Jember

2021 ◽  
Vol 2 (2) ◽  
pp. 85-90
Author(s):  
Bakhtiyar Hadi Prakoso ◽  
Veronika Vestine ◽  
Gandu Eko Julianto Suyoso ◽  
Dina Fitriyah ◽  
Surya Dewi Puspita
Keyword(s):  
Community Service ◽  
Design Process ◽  
Adolescent Girls ◽  
Young Women ◽  
Android Application ◽  
Educational Content ◽  
The Future ◽  
Service Activity ◽  
The Village ◽  
Application Design

Puberty is a period of transition from childhood to adolescence. One of the signs experienced by adolescent girls is the presence of menarche. Seeing the current condition of society, many parents, especially mothers, are less than optimal in providing education for their daughters when experiencing the menarche process. In this service activity, an android application will be created that functions to help menarch education. The activity began with the application design process and socialization to young women in the village of Kemuning Lor, Jember Regency. The results of this community service activity are as many as 80% of participants feel helped by the android application. In the future, the android application that is built can be developed by increasing educational content related to menarche.

scholarly journals AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN

2018 ◽  
Vol 3 (1) ◽  
pp. 048-066
Author(s):  
Bq. Anggun Hilendri
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounts Receivable ◽  
The Future ◽  
The Government ◽  
Business Entities

Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.

scholarly journals Sistem Akuntansi Pengelolaan Dana Desa

2016 ◽  
Vol 19 (2) ◽  
pp. 323
Author(s):  
Ari Kuncara Widagdo ◽  
Agus Widodo ◽  
Muhammad Ismail
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Financial Statements ◽  
Fund Management ◽  
Home Affair ◽  
The Government ◽  
The Village ◽  
Computerized System

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>In 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to  management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015.</em></p><p align="center"><strong> </strong></p><p align="center"><strong>SARIPATI</strong></p>Pada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk  mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan  Giriroto. Hal ini  bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur  format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain,  teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual.  Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.

scholarly journals Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo)

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Imro'atun Shoimah ◽  
Siti Maria Wardayati ◽  
Yosefa Sayekti
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Non Profit ◽  
Net Assets ◽  
Double Entry ◽  
The University

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)

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