Menuju Pembukuan Secara Akuntabel dan Konsisten

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.

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SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN

Abdimisi ◽

10.32493/abms.v1i1.3785 ◽

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

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

Abdimisi ◽

10.32493/abms.v1i2.3857 ◽

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

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Financial statements disclosure on Indonesian local government websites

Asian Journal of Accounting Research ◽

10.1108/ajar-06-2019-0043 ◽

2019 ◽

Vol 4 (1) ◽

pp. 112-128

Author(s):

Wahyudin Nor ◽

Muhammad Hudaya ◽

Rifqi Novriyandana

Keyword(s):

Local Government ◽

Local Governments ◽

Financial Statements ◽

Education Level ◽

Content Type ◽

Audit Opinion ◽

Level Of Education ◽

The Public ◽

Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

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Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

Jurnal PADMA: Pengabdian Dharma Masyarakat ◽

10.32493/jpdm.v1i4.13484 ◽

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

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PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

JMM (Jurnal Masyarakat Mandiri) ◽

10.31764/jmm.v0i0.1158 ◽

2019 ◽

pp. 139

Author(s):

Suratman Suratman ◽

Yulianti Yulianti ◽

Nirsetyo Wahdi

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Microsoft Excel ◽

Financial Reports ◽

Non Profit ◽

Financial Report ◽

The Public ◽

The People ◽

Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada Allah SWT. Dalam penyusunan laporan laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

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PENGARUH INFORMASI AKUNTANSI KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN- PERUSAHAAN INDUSTRI PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2008 HINGGA 2016

Jurnal Akuntansi Kompetif ◽

10.35446/akuntansikompetif.v1i1.252 ◽

2018 ◽

Vol 1 (1) ◽

pp. 26-35

Author(s):

Dini Onasis

Keyword(s):

Stock Prices ◽

Stock Price ◽

Financial Statements ◽

Financial Accounting ◽

Share Price ◽

Time Data ◽

The Public ◽

Net Profit ◽

Long Time ◽

A Company

The purpose of establishing a company is to gain the maximum profit. The next goal is to prosper shareholder value. One of the tools that a company uses to achieve its objectives is financial accounting called Financial statements. The financial statements also indicate what management has done (stewardship), or Management's accountability of the resources entrusted to it. Users of financial statements want to assess what has been done by management or accountability what management does to the resources entrusted to it. Accounting information from the financial statements can describe the condition of the company. In this study examine the market reaction of information received by the public (Investor) on stock prices. If the information presented reports success in performance then the market will respond positively and if the performance fails then the market will respond negatively with the company's stock price decline presented. Researchers examine the influence of information revealed by the company on its Financial Statement to their share price, where the information used as a variable is Stock Price, Net Profit (Net Profit), Liabilities, Capital, Sales, EBT and Size Asset). The data used is a period of 9 years, long time data is to be able to find better results of research than a period of only a few years. The findings of this study, Variable Liabilities have a significant effect on stock prices, Variable Capital has no significant effect on stock prices, Variable Sale significant effect on stock prices, EBT variables have a significant effect on stock prices, Profit variables have no significant effect on stock prices. Keyword : Liabilities, Sale, Capital, EBT, Profit, Stock Price

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PERANCANGAN SIKLUS AKUNTANSI PADA BANK SAMPAH

Abdimisi ◽

10.32493/abms.v1i1.3792 ◽

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

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Spelling Bee Competition Trophy Rector of Bina Darma 2018

Jurnal Humanities Pengabdian Kepada Masyarakat ◽

10.24036/jha.0102.2019.07 ◽

2020 ◽

Vol 1 (1) ◽

pp. 51-57

Author(s):

Ferry Kurniawan ◽

Sunda Ariana ◽

Rosmaidar Rosmaidar

Keyword(s):

Community Service ◽

English Proficiency ◽

Global Competition ◽

Motivation To Learn ◽

Study Program ◽

International Scale ◽

Service Activities ◽

University Lecturers

Global competition has demanded every individual to have strong competitiveness on a national and international scale. Proficiency in language is also a demand in global competition. Language is also a medium that can influence someone and is a media used to express opinions and analyze problems. As a lecturer who takes shelter in the English study program, there is a desire to conduct guidance in the language field for lecturers and employees of Bina Darma University as one of the community service activities. Therefore Bujang Girls Campus Bina Darma University was chosen to conduct Spelling Bee Competition activities to provide motivation to learn English for lecturers and employees of Bina Darma University .. The mission of the Spelling Bee Comepetion activity is to provide additional knowledge of English which is expected to be able to increase English proficiency for Bina Darma University lecturers and employee. Keywords: Spelling, Bee, Competition

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Evaluasi Pembelajaran Mata Kuliah Audit Pada Mahasiswa Politeknik Negeri Bengkalis

JEKPEND Jurnal Ekonomi dan Pendidikan ◽

10.26858/jekpend.v4i1.16160 ◽

2021 ◽

Vol 4 (1) ◽

pp. 48

Author(s):

Suharyono Suharyono

Keyword(s):

Learning Outcomes ◽

Business Performance ◽

Financial Statements ◽

Financial Accounting ◽

Study Program ◽

Class A ◽

Class B ◽

Nonparametric Statistical ◽

A Company ◽

Difference Test

This research was conducted to answer doubts over the competence of students in the field of auditing at D4 Public Financial Accounting Study Program, Bengkalis State Polytechnic. This study aims to compare learning outcomes and student competencies and learning business performance in the audit course for one semester. All students who have taken the audit course become the population as well as the sample in the study to ensure that the results obtained in the study will represent the whole student without exception. Based on the SPSS output on the Mann Whitney nonparametric statistical difference test, the sig result is 34.8%. The sig number of 34.8% is certainly greater than the alpha value of 5%. Thus, it is clear that based on the evaluation of the learning outcomes of the audit course between class A and class B students of the Bengkalis State Polytechnic Public Financial Accounting Study Program, there is no difference. This proves that the teaching methods that have been applied in the lecture process have improved students 'skills and knowledge in the field of audit, both in class A and in class B. A good lecture process or knowledge transfer even though it is in a different class will have an impact on increasing the knowledge and competence of students in auditing the financial statements of a company

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PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK)

Abdimisi ◽

10.32493/abms.v1i2.6705 ◽

2020 ◽

Vol 1 (2) ◽

pp. 136

Author(s):

Tri Utami ◽

Wiwit Irawati ◽

Zulfa Rosharlianti ◽

Dea Annisa ◽

Dila Angraini

Keyword(s):

Community Service ◽

Scale Up ◽

Accounting Standards ◽

Financial Statements ◽

Community Empowerment ◽

Target Audience ◽

Financial Accounting ◽

The South ◽

Financial Reports ◽

The Government

Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.

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