scholarly journals Penerapan Laporan Keuangan Masjid Jami’ Al-Hidayah Pondok Bambu sesuai PSAK 45

2020 ◽  
Vol 1 (01) ◽  
pp. 53-66
Author(s):  
Ari Purwanti ◽  
Adi Riyanto
Keyword(s):  
Data Collection ◽  
Community Service ◽  
Financial Reporting ◽  
Accounting System ◽  
Technical Preparation ◽  
Evaluation Stage ◽  
Stage 1 ◽  
Collection Methods ◽  
Implementation Stage

Abstrak       Pengabdian masyarakat ini diselenggarakan pada Masjid Jami’ Al-Hidayah yang berlokasi di Jl. Pondok Bambu Asri Raya No.10 RW.09 Kelurahan Pondok Bambu, Kecamatan Duren Sawit, Jakarta Timur. Penentuan masjid ini berasal dari permintaan dari pengawas masjid untuk membantu mencarikan cara bagaimana pelaporan keuangan yang efektif dan memiliki standar. Metode pelaksanaan pengabdian masyarakat ini diselenggarakan dengan serangkaian metode dalam 3 tahap, yaitu tahap pengumpulan data, tahap penyusunan dan implementasi teknis, dan tahap evaluasi. Pada tahap 1 dilakukan beberapa metode pengumpulan data, di antaranya: wawancara, observasi, dan pendokumentasian. Tahap 2 merupakan tahap penyusunan langkah-langkah pelaporan dan implementasi. Setelah memperoleh data, mulailah disusun langkah-langkah pelaporan keuangan berdasarkan PSAK 45 dan kemudian dibuat format excel link-nya sesuai dengan bagan alir kegiatan keuangan masjid. Setelah itu dicobakan dan dilakukan pendampingan terhadap pengurus yang akan menggunakan sistem akuntansi. Tahap 3 adalah tahap evaluasi yang bertujuan untuk mengetahui tingkat keberhasilan penerapan dan kenyamanan pemakai sistem akuntansi. Kata Kunci:  Masjid; Pelaporan Keuangan; Excel Accounting.   Abstract       This community service was held at the Jami 'Al-Hidayah Mosque, located on Jl. Pondok Bambu Asri Raya No.10 RW.09 Pondok Bambu Village, Duren Sawit District, East Jakarta. The determination of this mosque came from a request from the mosque supervisor to help find a way of how to provide effective and standardized financial reporting. This method of implementing community service is carried out by a series of methods in 3 stages, namely the data collection stage, the technical preparation and implementation stage, and the evaluation stage. In stage 1, several data collection methods were carried out, including: interviews, observation, and documentation. Stage 2 is the stage of preparing the reporting and implementation steps. After obtaining the data, begin to compile the steps for financial reporting based on PSAK 45 and then create an excel link format according to the flow chart of mosque financial activities. After that, it is tested and provided assistance to the management who will use the accounting system. Stage 3 is the evaluation stage which aims to determine the level of success of the application and the comfort of the accounting system users. Keywords: Mosque; Finance report; Excel Accounting.

scholarly journals UPAYA PENINGKATAN KETRAMPILAN MENYUSUN LAPORAN KEUANGAN BAGI PENGURUS KOPERASI WANITA (KOPWAN) DESA BAMBANG KECAMATAN TURI LAMONGAN

2020 ◽  
Vol 19 (1) ◽  
pp. 28-32
Author(s):  
Zakaria Anshori ◽  
Leni Faizatus Suniah
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Cooperative Management ◽  
Service Program ◽  
Financial Reports ◽  
Preparation Stage ◽  
Service Activity ◽  
Evaluation Stage ◽  
Implementation Stage

This community service activity is carried out at the Lintang Jaya Women's Cooperative Management (Kopwan), which is one of the places for economic activity in Bambang Village, Turi District. This community service aims to provide training and assistance in the preparation of cooperative financial reporting. The methods used to realize this community service program are (1) the preparation stage, (2) the implementation stage, (3) the evaluation stage. Broadly speaking, this training activity can be declared successful, seen from the enthusiasm of the cooperative management during the training process and assistance in preparing financial reports. In addition, this service activity can contribute to increasing the knowledge and skills of cooperative managers in preparing cooperative financial reports in accordance with applicable accounting standards.

scholarly journals Pelatihan Strategi Penulisan Artikel Ilmiah pada Jurnal Bereputasi Nasional dan Internasional bagi Guru di SMKN 1 Sekotong Kabupaten Lombok Barat

2020 ◽  
Vol 1 (2) ◽  
pp. 139
Author(s):  
Taufik Suadiyatno ◽  
Dedi Sumarsono ◽  
Muliani Muliani ◽  
Moh. Arsyad Arrafii ◽  
Abdul Kadir Bagis
Keyword(s):  
Community Service ◽  
Early Stage ◽  
Scientific Article ◽  
Service Program ◽  
Evaluation Stage ◽  
Three Stages ◽  
Implementation Stage ◽  
Program Team

This community service program aimed to improve teachers’ anthusiastic in SMKN 1 Sekotong, West Lombok to conduct articles to be published in national accredited and international journal. The method used in this program divided into three stages such as 1) early stage includes koordination between the program team with the principle of SMKN 1 Sekotong; 2) implementation stage includes scientific article training; and 3) evaluation stage that used as the overview of the next program. The materials in this program was presented mostly in term of describing the technique of writing good articles therefore they deserve to be published in national accredited or international journal. This community service program was conducted in SMKN 1 Sekotong which was followed by the pcinciple and 23 teachers. The conclusion of this program was there was an improvement of teachers’ anthusiastic to publish their scientific articles in national accredited and international journal.

scholarly journals Determination of earnings management: An application in BISTKazanç yönetiminin tespiti: BIST’de bir uygulama

2016 ◽  
Vol 13 (3) ◽  
pp. 6080
Author(s):  
Meral Gündüz
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Manufacturing Industry ◽  
Discretionary Accruals ◽  
Financial Information ◽  
Accounting System ◽  
Reporting Process ◽  
Management Application ◽  
Jones Model

Companies, by use of the flexibility of alternative applications in accounting system, apply profit management by organizing the financial tables unequal to the real situations. Profit management is to interfere external financial reporting process in order to gain special profits. With profit management, the main aim is to affect decisions and plans of the investors and the other financial information usersEarnings management is a kind of management which uses accounting techniques to meet the executives needs for earnings; it is a widely debated topic, hence it is worth looking at. Experts and professionals in this area found many approaches to detect the earnings management; within these approaches are the accrual-based models which include the modified Jones model, which currently is a favourite model to many researchers. In the study is aim to determine the earnings management application the data of 81 companies which were in business in Istanbul stock market (BIST-100) manufacturing industry between the years 2013-2015 is used. In this study regression analysis was made by using Modified Jones model and investigated whether their earnings management application or not , has also targeted to determine the companies applying for earnings management.The distribution of the average of discretionary accruals calculated for years as each company is analyzed; average of discretionary accruals shows a normal distribution, in this situation, It was concluded that there was no impact on the economic development of total accruals, depending on the establisded regression model. It can be expressed that the companies were in tendency to increase revenues for 2014 year and to decrease in revenue for 2013 and 2015 years.  In addition, companies which tend to manipulation in this study were identified. Özetİşletmeler, muhasebe sistemindeki alternatif uygulamaların sağladığı esneklikten yararlanarak, finansal tabloları gerçekte olduğundan farklı gösterecek şekilde düzenlemek suretiyle kazanç yönetimi uygularlar. Kazanç yönetimi, özel kazançlar elde etmeye yönelik dışsal finansal raporlama sürecine bu amaçlara uygun olarak müdahale etmektir. Kazanç yönetimi ile yatırımcıların ve diğer finansal bilgi kullanıcılarının karar ve düşüncelerini etkilemek amaçlanmaktadır.Kazanç yönetimi, yöneticilerin kazanç ihtiyaçlarını karşılamak amacıyla kullandıkları çok tartışılan bu yüzden araştırılmaya değer bir yöntemdir. Bu alanda uzman ve profesyoneller kazanç yönetimini tespit etmek için birçok yaklaşımı bulmuşlardır ki bu yaklaşımlar arasında birçok araştırmacı tarafından favori model kabul edilen tahakkuk esaslı Düzeltilmiş Jones Modelidir.Kazanç yönetimi uygulamalarının belirlenmesini amaçlayan bu çalışmada, BİST 100 endeksindeki 81 şirketin 2013-2015 yılları arasındaki verilerinden faydalanılmıştır. Araştırmada literatürde yer alan Düzeltilmiş Jones Modeli kullanılarak regresyon analizi yapılmış ve bu yöntemle şirketlerin kazanç yönetimi uygulaması yapıp yapmadığı araştırılmış, ayrıca kazanç yönetimi uygulayan şirketlerin belirlenmesine yönelik çalışma hedeflenmiştir. Yıllar itibariyle her bir şirket için hesaplanan ihtiyari tahakkukların ortalamalarının dağılımı incelendiğinde; ihtiyari tahakkukların ortalamalarının normal dağılım gösterdiği, bu durumunda kurulan regresyon modeline bağlı olarak toplam tahakkuklar üzerinde ekonomik gelişmelerin bir etkisinin olmadığı sonucuna varılmıştır.  Analiz sonucuna göre şirketlerin 2013 ve 2015 yıllarında gelir azaltıcı ve 2014 yılında gelir artırıcı bir manipülasyon eğiliminde oldukları ifade edilebilir. Ayrıca bu çalışmada kazanç yönetimi eğiliminde olan şirketler belirlenmiştir.

scholarly journals ANALISIS ATP-WTP TERHADAP TARIF KRL LINTAS TANAH ABANG-RANGKASBITUNG (STUDI KASUS: STASIUN JURANG MANGU)

2020 ◽  
Vol 3 (3) ◽  
pp. 597
Author(s):  
Felix Casey Ignatius ◽  
Dewi Linggasari ◽  
Hokbyan Angkat
Keyword(s):  
Data Collection ◽  
Willingness To Pay ◽  
Research Data ◽  
Service Users ◽  
Green Line ◽  
Primary Research ◽  
Online Questionnaire ◽  
Ability To Pay ◽  
Collection Methods

Determination of public transport fares needs to be compared to the value of the Ability to Pay (ATP) and Willingness to Pay (WTP) of Kereta Rel Listrik (KRL) service users to pay a sum of money for the services received. The purpose of this study is to analyze the amount of ATP and WTP value of Green Line KRL services’ users, especially those through the Jurang Mangu Station. Primary research data collection methods through surveys with online questionnaire to respondents who have used the Green Line KRL. The research data obtained will be processed and analyzed to obtain the results of respondents’ characteristics, ATP values, and WTP values. The analysis results on the existing tariffs of KRL Green Line with a base rate of Rp. 3.000,- shows the value of ATP and WTP of Rp. 5.057,- and Rp. 4.825,-. The ATP and WTP values respectively for those going through the Jurang Mangu Station are Rp. 5.167,- and Rp. 4.875,-. The results of this study indicate that the ATP value is lower when compared to the WTP value, but this ATP value is greater than the existing tariff. This data shows that the current tariff is proportional to the service received.ABSTRAKPenetapan tarif angkutan umum perlu dibandingkan nilai Ability to Pay (ATP) dan Willingness to Pay (WTP) pengguna jasa Kereta Rel Listrik (KRL) untuk membayar sejumlah uang demi pelayanan jasa yang diterima. Tujuan dari penelitian ini adalah untuk menganalisis besaran nilai ATP dan WTP pengguna jasa KRL pada lintas Green Line khususnya yang melalui Stasiun Jurang Mangu. Metode pengumpulan data penelitian secara primer melalui survei dengan panduan kuesioner secara online kepada responden yang pernah menggunakan KRL Green Line. Data penelitian yang diperoleh akan diolah dan dianalisis untuk mendapatkan hasil karakteristik responden, nilai ATP, dan nilai WTP. Hasil analisis pada tarif eksisting KRL Green Line dengan tingkat tarif dasar Rp. 3.000,- didapat nilai ATP dan WTP masing-masing adalah Rp. 5.057,- dan Rp. 4.825,-. Nilai ATP dan WTP untuk yang melalui Stasiun Jurang Mangu masing-masing adalah Rp. 5.167,- dan Rp. 4.875,-. Hasil penelitian ini menunjukkan bahwa nilai ATP lebih rendah jika dibandingkan dengan nilai WTP, tetapi nilai ATP ini lebih besar daripada tarif eksisting. Data ini menunjukkan bahwa tarif yang berlaku saat ini sebanding dengan pelayanan yang diterima.

scholarly journals Use of Infrared Telemetry as Part of a Nonintrusive Inflight Data Collection System to Collect Human Factors Data

1987 ◽  
Vol 31 (7) ◽  
pp. 796-799
Author(s):  
Angelo J. Micocci
Keyword(s):  
Data Collection ◽  
Human Factors ◽  
Collection System ◽  
Data Collection System ◽  
Data Collection Methods ◽  
Collection Methods

This paper presents the rationale for development and use of an infrared (IR) telemetry device as one portion of a Nonintrusive Inflight Data Collection System (NIDCS). The NIDCS is comprised of three data-collection methods which will be evaluated in concert with each other to present a comprehensive story of Human Factors issues involved in spaceflights and the determination of solutions for these problem areas.

scholarly journals Pendampingan Manajemen Tatakelola Gula Jawa Jahe Familo Dukuh Ragayudan RT 02 RW 02 Desa Bocor Kecamatan Bulus Pesantren Kebumen Jawa Tengah

2020 ◽  
Vol 5 (3) ◽  
pp. 280-286
Author(s):  
Rahmadi Yotenka ◽  
Muhaimin Muhaimin ◽  
Muhammad Muhajir
Keyword(s):  
Community Service ◽  
Marketing Management ◽  
Service Activities ◽  
Evaluation Stage ◽  
Preparatory Stage ◽  
Implementation Stage

This community service aims to improve the management and governance of the home industry of Familo's Ginger Javanese Sugar through training and mentoring marketing management with e-commerce systems. The program of community service activities is carried out through several stages, namely the preparatory stage, the implementation stage, and the evaluation stage. The results achieved through this activity are participants be able to market their products by e-commerce system optimally.

scholarly journals PENDAMPINGAN KEGIATAN PEMBELAJARAN SISWA DENGAN MEMANFAATKAN BARANG BEKAS UNTUK MENINGKATKAN MINAT DAN KREATIVITAS BELAJAR PADA MASA PANDEMI COVID-19

2021 ◽  
Vol 4 (1) ◽  
pp. 092
Author(s):  
Riza Faishol ◽  
Meliantina Meliantina ◽  
Eka Ramiati ◽  
Ellyana Ilsan Eka Putri ◽  
Syu’adah Murni Rahayu
Keyword(s):  
Student Learning ◽  
Community Service ◽  
Corona Virus ◽  
Learning Assistance ◽  
Preparation Stage ◽  
Service Activity ◽  
Evaluation Stage ◽  
Used Goods ◽  
Implementation Stage

Student learning assistance by utilizing secondhand goods aims to increase students' interest and creativity. This community service activity is carried out in several stages including: the preparation stage consisting of observation, interview to parents, delivery of strategies, and material bribery; the implementation stage consisting of socialization of the implementation of activities begins with the approach and mentoring of students; evaluation stage of the assessment of activities that have been carried out. The results of the activities that have been achieved are student learning assistance in preventing the transmission of corona virus, utilizing secondhand goods as a place to wash hands, utilization of used goods as handicrafts, and mentoring students in utilizing secondhand goods as a learning medium.

scholarly journals Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar

2018 ◽  
Vol 12 (1) ◽  
Author(s):  
Defia Nurbatin
Keyword(s):  
Data Collection ◽  
Financial Reporting ◽  
Group Discussion ◽  
Quality System ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Quality ◽  
Average Percentage ◽  
Product Test ◽  
Expert Validation

Abstract The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. Keywords: Quality Accounting System, Standard Operating Procedures

scholarly journals FORMATION OF DEBT DISCOUNT RATE: ACCOUNTING ASPECT

2020 ◽  
Vol 2 (46) ◽  
pp. 7-17
Author(s):  
Oksana Oliinyk ◽  
Valentyna Ksendzuk ◽  
Iryna Tralo
Keyword(s):  
Discount Rate ◽  
Financial Reporting ◽  
Methodological Approach ◽  
Business Management ◽  
Accounting System ◽  
New Methods ◽  
Financial Income ◽  
Financial Result

The transformation of the accounting system is under the influence of those changes that characterize the development of new methods and approaches in the field of enterprise business management. Discounting is one such process, characterized by a number of features, including the determination of the rate and the choice of method of its application. The study of discount rate formation in the scientific literature is one of the most relevant. One of the reasons is the urgency of the issue due to changes in the regulatory documents regarding the accounting of long-term receivables at present value. Based on the analysis of the essence of the category of the term "discount rate" in the legislative documents, as well as among the approaches of foreign and Ukrainian scientists, it is determined that the discount rate is of interest and considers the risk associated with a particular cash flow. In addition, the most common methods for determining the discount rate are discussed. This allowed us to construct a mechanism for determining the discount rate for long-term receivables in the form of an appropriate algorithm, which is based on the "traditional" factors of the discount rate (inflation, profitability of money and risk factor for a specific enterprise), thus considering both the country’s financial market indicators as well as peculiarities of the entity's activities. The developed mechanism became the basis for determining the directions of changes occurring in the structure of financial reporting indicators in the accounting system. Such changes are reflected in the structure of incomes and expenses of the enterprise, because the accounting system recognizes the financial income or expense from the discounting of receivables in the form of amortization of the discount on the date of occurrence and throughout the maturity of each subsequent reporting date. The results of the study contribute to the development of both theoretical knowledge on determining the discount rate of long-term receivables, as well as practical aspects of forming a methodological approach to accounting for the components of the financial result of the enterprise.

scholarly journals UPAYA KONVERGENSI KEBIJAKAN PENCEGAHAN STUNTING DI KOTA PADANG

2021 ◽  
Vol 3 (2) ◽  
pp. 109-116
Author(s):  
Muhammad Iqbal ◽  
Rahmadani Yusran
Keyword(s):  
Task Force ◽  
Regional Government ◽  
Planning Stage ◽  
Prevention Policies ◽  
Government Work ◽  
Evaluation Stage ◽  
Data Source ◽  
The City ◽  
Collection Methods ◽  
Implementation Stage

This research was conducted using a qualitative approach. This study aims to analyze efforts to implement convergence of stunting prevention policies in the city of Padang. The data collection methods used were interviews and documentation. The data source was obtained through data and information on all OPDs in Padang City. The results of this study indicate that efforts to implement convergence of stunting prevention policies in the city of Padang have not been implemented according to the convergence stage. This is because first, efforts at the planning stage have not been implemented optimally because there is no Regional Government Work Plan (RKPD) that has been made regarding stunting. Second, efforts at the implementation stage have not been carried out optimally because there is no task force in implementing stunting prevention actions. Third, efforts at the evaluation stage have not been implemented optimally because the evaluation has not been centralized and implemented based on the work program of each Regional Apparatus Organization (OPD).

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