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 PERANCANGAN SIKLUS AKUNTANSI PADA BANK SAMPAH

Abdimisi ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 69
Author(s):  
Afrida Yani ◽  
Lyandra Aisyah Margie ◽  
Habibah Habibah ◽  
Ahmad Syukri
Keyword(s):  
Financial Reporting ◽  
Economic Value ◽  
Financial Accounting ◽  
Study Program ◽  
The Public ◽  
Bank Management ◽  
Management Group ◽  
Waste Bank ◽  
Bank System ◽  
Recycled Waste

This community service has a general objective to help partners develop a good waste management system, good and correct accounting reporting, and build a model of the Waste Bank system, which can inform the quantity of waste in each village and the quantity of recycled waste to meet the economic needs of the community. The theme of PKM is financial accounting, by involving lecturers and resource persons Lecturers in the Accounting Study Program from Pamulang University. The results of the PKM Implementation carried out on 20, 21 and 22 October 2019 were to increase knowledge in the field of accounting, especially regarding the financial records of the participants of the Asri Berseri Garbage Bank Management group in Benda Baru, South Tangerang, Banten. 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 recording the accounting cycle and provide financial reporting to the public related to the Garbage Bank, so that the community was more enthusiastic in collecting waste because it could provide high economic value. Keywords: Accounting cycle; Accounting records

scholarly journals Implementasi Bank Sampah Pada ST. Kerta Budi Luhur untuk Pengelolaan Sampah Organik dan Anorganik

2021 ◽  
Vol 1 (2) ◽  
pp. 83-87
Author(s):  
I Made Arya Budhi Saputra ◽  
I Nyoman Rudy Hendrawan ◽  
Deviana Deviana
Keyword(s):  
Waste Management ◽  
Community Service ◽  
Economic Value ◽  
Initial Information ◽  
Youth Organization ◽  
The Social ◽  
Service Activity ◽  
Training Activities ◽  
Waste Bank ◽  
And Training

ST. Kertha Budi Luhur is the youth organization of the Kayumas Kelod traditional banjar which was founded around 1995. One of the social activities of the Sekaa Teruna is to focus on environmental and waste issues. Related to the issue of waste ST. Kertha Budi Luhur plans to establish a waste bank. The waste bank is an alternative solution that can be done by the community in terms of waste management or management. Waste banks can increase public participation to care more about the waste they produce daily, besides that, with the existence of waste banks, the community can get economic value feedback. Therefore, in this community service, socialization and training were carried out on how to form a waste bank. This community service activity is broadly divided into initial socialization activities aimed at providing initial information about waste banks and technical training activities aimed at providing a more detailed explanation of the waste bank operations, from sorting waste to working with garbage collectors. Increased awareness of waste management by 85% of ST members Kertha Budi Luhur after the training.

scholarly journals Strategi Promosi Produk Kerajinan Daur Ulang Sampah Untuk Menarik Minat Beli Masyarakat di Bank Sampah Sri Rejeki

Abdimisi ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Habibah Habibah ◽  
Afrida Yani ◽  
Lyandra Aisyah Margie ◽  
Fitria Anggraini Rostianti
Keyword(s):  
Economic Value ◽  
Waste Recycling ◽  
Study Program ◽  
Promotion Strategy ◽  
Bank Management ◽  
Management Group ◽  
Promotional Strategy ◽  
General Goal ◽  
Waste Bank ◽  
Promotional Strategies

This community service has a general goal to help partners set a strategy for promoting waste recycling handicraft products so as to attract public buying interest, an appropriate promotional strategy will greatly assist partners in marketing handicraft products. The theme of this PKM is Promotion Strategy, by involving lecturers and resource persons Lecturers in the Accounting Study Program from Pamulang University. The results of the PKM implementation carried out on 18, 19 and 20 June 2020 were adding knowledge in the field of marketing, especially about promotion strategies from the participants of the Sri Rezeki Waste Bank Management group in Benda Baru, South Tangerang, Banten. The response of the participants was very good and happy because it was very helpful in learning about the promotion strategy. The suggestion that was conveyed was the PKM activities in the future to be carried out continuously so that the participants would always get guidance in conducting promotional strategies so that handicraft products could attract people's buying interest. To the community to be more enthusiastic in collecting waste because it can provide high economic value.

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 Community Service on the Improvement of Clean Environement Based on Waste Bank in the Sub-District of Bahari Belawan (PKM Peningkatan Kebersihan Lingkungan Berbasis Bank Sampah di Kelurahan Bahari Belawan)

2018 ◽  
Vol 2 (2) ◽  
pp. 9
Author(s):  
Mhd. Pujiono ◽  
Budi Agustono ◽  
T. Kassa Rullah Adha
Keyword(s):  
Community Service ◽  
Economic Value ◽  
Plastic Waste ◽  
The Public ◽  
Economic Opportunities ◽  
The People ◽  
Clean Environment ◽  
Management And Development ◽  
The Government ◽  
Waste Bank

The activity of community service on the improvement of area’s hygiene in the district of Bahari Belawan is one of the appropriate activities in improving the hygiene and awareness of the people on the importance of keeping their area clean. Within this community service, the team together with Yayasan Fajar Sejahtera (YAFSI) and the government officer Belawan Bahari district have conducted socialization about the importance of hygienity and ways to manage and dump the waste properly. The method utilized is lecturing method, question and answer, demonstration and simulation. The lecturing method and question and aswer used to provide knowledge and theories about a clean environment. The simulation and demonstration method were used in order to train the people to practice what they have received about the management and development of waste bank. After the socialization had been conducted, the community service team has facilitated the waste bank in Bahari Belawan district and assisting the society in managing it. The result of this community service is an increase in awareness from the public regarding the importance of disposing and managing waste and creating economic opportunities from waste through managing plastic waste into economic value items such as paving blocks.Keywords: waste bank, socialization, clean environment, Bahari Belawan distict.

scholarly journals Pemilahan Sampah dengan Manual Pilah Sampah untuk Mendukung Perkembangan Bank Sampah Berbek Mandiri di Desa Berbek Kecamatan Waru Kabupaten Sidoarjo Propinsi Jawa Timur

2021 ◽  
Vol 4 (2) ◽  
pp. 87-96
Author(s):  
SRI WIDYASTUTI ◽  
Setyo Purwoto ◽  
Pungut
Keyword(s):  
Waste Management ◽  
Community Service ◽  
Waste Disposal ◽  
Economic Value ◽  
Disposal Site ◽  
Community Members ◽  
Waste Disposal Site ◽  
The People ◽  
Hands On ◽  
Waste Bank

The problem that arises in Berbek Village, Waru District, Sidoarjo Regency is that the community has not carried out waste management properly. Garbage is simply thrown into a Temporary Waste Disposal Site (TPS) or burned even though there is a Trash Bank. The purpose of implementing Community Service is training and outreach to the people of Berbek village to be able to sort waste, recognize the types of waste that have economic value so that they can be cached at the Waste Bank and the residue that can enter TPST / TPA. Service implementation methods: socialization, training and hands-on practice. The results obtained by the community members carry out waste sorting and deposit dry waste to the Trash Bank.

scholarly journals Pemberdayaan Masyarakat Melalui Pemanfaatan Sampah Anorganik Menjadi Produk Kerajinan yang Bernilai Ekonomis

2021 ◽  
Vol 5 (6) ◽  
pp. 1500-1506
Author(s):  
Ambar Tri Ratnaningsih ◽  
David Setiawan ◽  
Latifa Siswati
Keyword(s):  
Waste Management ◽  
Economic Value ◽  
Plastic Waste ◽  
Disposal Site ◽  
Waste Processing ◽  
Final Disposal ◽  
The Public ◽  
Inorganic Waste ◽  
Waste Bank

Inorganic waste is a type of waste that is difficult to decompose naturally by microorganisms. Inorganic waste processing is carried out by collecting, disposing and transporting it to the final disposal site (TPA). There needs to be an effort to utilize inorganic waste, especially plastics, into useful products. People in Limbungan Village, Rumbai Pesisir District, Pekanbaru City already have a waste bank, but the benefits have not been felt by the community because inorganic waste is still being disposed of. There is a need for efforts to socialize and educate the public to process inorganic waste into handicraft products that have economic value. The method is carried out by educating the public about waste processing in general and demonstrating the use of plastic waste into handicraft products. After the counseling was carried out, the community had knowledge about waste management in general and skills in processing plastic waste into handicraft products such as bags, candy containers that were suitable for use and worthy of sale

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 Bank Sampah Sebagai Salah Satu Strategis Alternatif Pengelolaan Sampah Berbasis Masyarakat di Desa Sesaot

2019 ◽  
Vol 1 (2) ◽  
pp. 43-47
Author(s):  
Handayani Rinuastuti ◽  
Akhmad Saufi ◽  
Thatok Asmony ◽  
Handry Sudiartha
Keyword(s):  
Waste Management ◽  
Community Service ◽  
Rural Areas ◽  
Economic Value ◽  
Community Based ◽  
Tourist Destination ◽  
Start Up ◽  
Waste Bank ◽  
The Village ◽  
Management Groups

Plastic waste has become people’s main problems in Indonesia, both in cities and rural areas. Sesaot is one of three villages, together with Buwun Sejati and Pakuan Village, developed for sustainable tourist destination. As a tourist icon of Lombok Barat Distric, Sesaot villagers are responsible for keeping the village cleaned. Most people in Sesaot are ignorant of waste management, yet, some efforts are made individually. People are unaware of the economic value of waste management. Waste is percieved as unwanted and discarded residues. Such condition challanges efforts for sustainable tourism. The community service is aimed at directing local communities to participative waste management; encouraging the emergence of collaborative waste management; introducing waste bank model; and initiating the formation of community-based integrated waste management groups. The community service is organised through training and mentoring activities to sellected participants. .  Expected results including; (1) the participants acquire knowledge of economic value of waste; (2) the participants form groups to start-up village waste bank.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

2016 ◽  
Vol 30 (2) ◽  
pp. 255-275 ◽  
Author(s):  
Jean Bédard ◽  
Paul Coram ◽  
Reza Espahbodi ◽  
Theodore J. Mock
Keyword(s):  
Financial Reporting ◽  
Academic Research ◽  
Financial Statements ◽  
Future Research ◽  
Research Support ◽  
The Public ◽  
Market Participants ◽  
Information Gap ◽  
Public Company ◽  
Reporting Process

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change the independent auditor's report. These initiatives require the auditor to make additional disclosures intended to close the information gap; that is, the gap between the information users desire and the information available through the audited financial statements, other corporate disclosures, and the auditor's report. They are also intended to improve the relevancy of the auditor's report. We augment prior academic research by providing standard setters with an updated synthesis of relevant research. More importantly, we provide an assessment of whether the changes are likely to close the information gap, which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's report are fundamental. Additionally, our summaries of research on the auditor's report highlight where there is limited research or inconsistent results, which will help academics identify important opportunities for future research.

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