scholarly journals Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun

2020 ◽  
Vol 5 (1) ◽  
pp. 16-18
Author(s):  
Syarifah Ratih Kartika Sari ◽  
Arini Wildaniyati
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Financial Report

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.

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 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 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.

Assistance In Preparing Financial Statements On Umkm Sahabat In Nagori Karang Bangun Huta Iv, Siantar District, Simalungun Regency

2021 ◽  
Vol 1 (2) ◽  
pp. 82-87
Author(s):  
Elly Susanti ◽  
Khairul Azwar ◽  
Christine D. Nainggolan ◽  
Astuti ◽  
Ernest Grace
Keyword(s):  
Action Research ◽  
Community Service ◽  
Financial Statements ◽  
Financial Report ◽  
Research Activities ◽  
Service Activity

The purpose of this community service activity is to provide understanding, skills and knowledge in the preparation of financial statements. This community service was conducted at UMKM Sahabat in Nagori Karang Bangun Huta IV, Siantar District, Simalungun Regency. The method of implementation of this activity is carried out using the method of action research activities. The service team conducted activities consisting of two activities, namely the supply of financial report preparation instruments as well as training workshops on the preparation of financial statements. This assistance is done with a sense of kinship so that this assistance runs smoothly, relaxed, directed and the material remains mastered by partners with interactive discussion mentoring methods

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 Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid

1970 ◽  
Vol 13 (2) ◽  
pp. 25-39
Author(s):  
Ulfi Maryati ◽  
Sukartini ◽  
Amy Fontanella ◽  
Armel Yentifa ◽  
Ermataty Hatta5
Keyword(s):  
Community Service ◽  
Financial Literacy ◽  
Financial Statements ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Hr Management ◽  
Managed Funds ◽  
Preparation Module

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about  recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.

scholarly journals PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
pp. 221
Author(s):  
Merry Susanti ◽  
Benita Anastasia
Keyword(s):  
Community Service ◽  
School Principals ◽  
Financial Statements ◽  
Theoretical Knowledge ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
The Future

In July 2021, a team of lecturers and students from the Faculty of Economics and Business, Universitas Tarumanagara conducted a survey to partners, namely SMA Tri Ratna. Based on discussions with school principals and economics teachers, it was found that the problems faced by partners, namely SMA Tri Ratna, were that students had not received material on financial statements for trading companies, that consist of income statements, statements of changes in equity, and statements of financial position. This financial report is important for trading companies because from the financial statements it can be seen how the company's performance compared to the previous year. Users of financial statements can also predict how the company's performance will be in the future. Given the importance of financial reports for interested parties, the community service team of the Faculty of Economics and Business majoring in Accounting, Universitas Tarumanagara, offers a solution by providing theoretical knowledge regarding the preparation of income statements, statements of changes in equity and statements of financial position. The specific objectives and targets to be achieved from this training are for SMA Tri Ratna students to understand the preparation of financial reports for trading companies. First, we do a survey. From the survey, SMA Tri Ratna requested that material on the financial statements of trading companies be discussed. Next, we will prepare material in the form of theory and sample questions that will be given to students. This activity was carried out 2 times, namely on 22 and 29 September 2021, via zoom. Pada bulan Juli 2021, tim dosen dan mahasiswa dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara telah melakukan survei ke mitra yaitu SMA Tri Ratna. Berdasakan diskusi dengan kepala sekolah dan guru ekonomi ditemukan permasalahan yang dihadapi oleh mitra, yaitu SMA Tri Ratna, adalah para siswa belum mendapatkan materi mengenai laporan keuangan untuk perusahaan dagang, yaitu: laporan laba rugi, laporan perubahan ekuitas, dan laporan posisi keuangan. Laporan keuangan ini penting bagi perusahaan dagang karena dari laporan keuangan dapat terlihat bagaimana kinerja perusahaan dibandingkan dengan tahun sebelumnya. Pembaca laporan keuangan juga dapat memperkirakan bagaimana kinerja perusahaan di masa yang akan datang. Mengingat pentingnya laporan keuangan bagi pihak-pihak yang berkepentingan, maka tim pengabdian kepada masyarakat Fakultas Ekonomi dan Bisnis jurusan Akuntansi Universitas Tarumanagara, menawarkan solusi dengan memberikan pengetahuan teori mengenai penyusunan laporan laba rugi, laporan perubahan ekuitas dan laporan posisi keuangan. Tujuan dan target khusus yang hendak dicapai dari pelatihan ini adalah agar siswa-siswi SMA Tri Ratna dapat memahami penyusunan laporan keuangan untuk perusahaan dagang. Pertama-tama kami melakukan survei terlebih dahulu. Dari survei tersebut pihak SMA Tri Ratna meminta agar dapat dibahas materi mengenai laporan keuangan perusahaan dagang.  Selanjutnya kami akan mempersiapkan materi berupa teori maupun contoh soal yang akan diberikan kepada para siswa-siswi. Kegiatan ini dilakukan sebanyak 2 kali, yaitu tanggal 22 dan 29 September 2021, melalui zoom. 

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals PENDAMPINGAN PENINGKATAN KUALITAS PELAPORAN PERPAJAKAN DAN LAPORAN KEUANGAN PADA KOPERASI INSAN MANDIRI

DEDIKASI PKM ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 67
Author(s):  
Indah Pertiwi ◽  
Yulyanah Yulyanah ◽  
Rezi Eka Putra ◽  
Sukarno Sukarno ◽  
Hidayatul Mu’Arifin
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Cooperative Management ◽  
Financial Reports ◽  
Tax Reporting

The purpose of Community Service (PKM) is to find out how to understand cooperatives in independent human cooperatives and understand how to make financial reports in independent human cooperatives. From the results of community service that has been carried out in cooperatives of independent people to understand about cooperative tax for cooperative management, this has not been maximally related to the non-registration of all employees in NPWP. And in the process of payment and tax reporting on the cooperative. In addition, in the preparation of cooperative financial statements are still manual and not systematically so that it is not effective and efficient.Keywords: Cooperatives, Taxes, Financial Statements

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