scholarly journals Pemanfaatan perangkat lunak akuntansi dalam penyusunan laporan keuangan bagi siswa SMK Muhammadiyah 9 Jakarta

2021 ◽  
Vol 1 (3) ◽  
pp. 107-115
Author(s):  
Reni Hariyani ◽  
◽  
Tio Prasetio ◽  
Keyword(s):  
Community Service ◽  
Teaching And Learning ◽  
Financial Statements ◽  
Accurate Method ◽  
School Curriculum ◽  
Financial Accounting ◽  
Financial Reports ◽  
Computer Laboratory ◽  
Laboratory Assistant ◽  
Accounting Software

Purpose: This community service aimed to introduce the students of XI class of SMK Muhammadiyah 9 Jakarta Accounting Department to accounting software that has reference standards in the field of financial accounting as well as guidelines regarding tax regulations applied in Indonesia in preparing financial reports to become more manageable, effective, efficient, and accurate. Method: The method was giving lectures in the form of accounting cycle theory and practicum methods, in which participants practice the use of accounting software, namely Zahir Accounting version 5.1, through a briefing from the instructor assisted by the Computer Laboratory Assistant and Secretarial Student Assistant from the Budi Luhur Academy of Secretary. Results: The results showed that the training participants could easily use Zahir Accounting and compile financial reports effectively and accurately. Prior to this, the students did know Zahir Accounting software. Conclusion: The results of this activity impact the teaching and learning process in partner places, namely, by using Zahir Accounting software to replace MYOB Accounting, which is included in the school curriculum. Keywords: Accounting software, Zahir Accounting Version 5.1, Financial statements, Easy, Accurate

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

Abdimisi ◽  
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.

PELATIHAN ACCOUNTING SOFTWARE BAGI KARYAWAN WIRA MANDIRI MAKMUR

2021 ◽  
pp. 179
Author(s):  
Michelle Kristian ◽  
Antonius S
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Basic Knowledge ◽  
Software Training ◽  
Financial Reports ◽  
Accounting Software ◽  
First Session

The development of technology and the accounting in Indonesia, which refers to Financial Accounting Standards in Indonesia, accounting software has also developed based on Financial Accounting Standards. The purpose of the PKM activity is to provide accounting software training according to Statement of Financial Accounting Standards Entitas Tanpa Akuntabilitas Publik (PSAK ETAP). The PKM method is the preparation of activities, implementation of activities and evaluation of PKM activities. PKM hasresulted the Company able to work better, produce more accurate financial reports according to SAK. Training on “Basic Knowledge of Accounting Software (Accurate)”, the training has two sessions, i.e first session was an overview of accounting concepts for the preparation of financial statements PSAK ETAP. second session was basic knowledge about Accounting Software Accurate. Di Indonesia perkembangan akuntansi dan teknologi berdasarkanPernyataan Standar Akuntansi Keuangan, software akuntansi yang berbasis juga pada Standar Akuntansi Keuangan turut berkembang.. Adapun tujuan Kegiatan PKM adalah untuk memberikan pelatihan software akuntansi sesuai dengan PSAK ETAP(Pernyataan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas publik). Metode PKM adalah persiapan kegiatan, pelaksanaan kegiatan dan evaluasi kegiatan PKM. Hasil kegiatan PKM supaya bekerja cepat dan akurat dan menghasilkan laporan keuangan sesuai SAK. Pelatihan mengenai “Pengetahuan dasar Software Akuntansi (Accurate)” pembahasan dibagi dua sesi; sesi pertama memberi pandangan overview konsep akuntansi untuk penyusunan laporan keuangan sesuai PSAK ETAP. Sesi kedua adalah dasar pengetahuan mengenai Accounting Software Accurate.

scholarly journals Pembinaan Penyusunan Laporan Keuangan Dan Pemberdayaan Pemasaran Berbasis E-commerce Pada UKM Bank Sampah Mandiri Kota Batam

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Dian Efriyenti ◽  
Tukino Tukino
Keyword(s):  
Social Media ◽  
Community Service ◽  
Survey Methods ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Service Activities

The implementation of community service activities that will be carried out is in the form of fostering the preparation of financial reports and marketing empowerment based on e-commerce for small and medium-sized enterprises of bank sampah Mandiri. Based on the results of interviews in the field, this Mandiri Garbage Bank UKM has problems in marketing production and financial records. The methods used in coaching the SME Bank Sampah Mandiri that will be provided are survey methods, The results of the SME service feel that there is still a need for adjustments to the preparation of financial statements with financial accounting standards for entities without public accountability, there has been a separation of financial reports that have been commonly prepared by SMEs through business profits and personal cash and the availability of SME social media pages that are run by participants and understand it. about what to do with the page to maximize sales.

scholarly journals PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

2020 ◽  
Vol 6 (1) ◽  
pp. 28-31
Author(s):  
Aristha Purwanthari Sawitri ◽  
Rina Fariana ◽  
Bayu Adi Bayu Adi ◽  
Suhariyanto Suhariyanto ◽  
Martha Suhardiyah
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Self Assessment ◽  
Financial Reports ◽  
Service Activity ◽  
Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain  memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM.  Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

scholarly journals Pendampingan Penyusunan Laporan Keuangan Pada KPRI Karya Praja Bakorwil I Madiun

2020 ◽  
Vol 5 (1) ◽  
pp. 19-21
Author(s):  
Siti Suharni ◽  
Fatchur Rochman
Keyword(s):  
Community Service ◽  
Credit Rating ◽  
Business Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Rating Agencies

Entity Financial Accounting Standards Without Public Accountability (SAK ETAP) that are used for entities without public accountability. SAK ETAP is an entity that does not have significant public accountability and publishes general purpose financial statements for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies. For this reason, KPRI Karya Praja needs to understand and compile financial reports according to these regulations. The purpose of this community service is to assist the KPRI Karya Praja management in preparing financial reports in accordance with SAK ETAP and the Cooperative Law, namely by providing assistance. The benefit of this assistance is that the KPRI Karya Praja management is expected to understand the presentation and preparation of the correct financial statements in accordance with SAK ETAP and the Cooperative Act. The method used by the socialization of SAK ETAP and the Cooperative Act was continued with assistance in preparing financial statements. The results of this activity provide knowledge and understanding to the administrative, bookkeeping and treasurer sections on the basics of bookkeeping, code adjustments and account classification based on Financial Accounting Standards ETAP and Cooperative Law and provide assistance in the preparation of correct financial statements in accordance with ETAP Financial Statements and Laws. - About Cooperatives. Keywords—: Assistance; Preparation of Financial Statements.

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

scholarly journals "Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

2021 ◽  
pp. 109-117
Author(s):  
Nicholas Alexander Tungga ◽  
Melithasya Angelina ◽  
Elliza .
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Current Status ◽  
Corporate Accountability ◽  
Financial Accounting Standards Board ◽  
Model Framework ◽  
Financial Reports ◽  
Framework Design ◽  
Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit.  Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

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 The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

2019 ◽  
Vol 8 (3) ◽  
pp. 17-23
Author(s):  
Ahmad Mukoffi ◽  
Yayuk Sulistiyowati
Keyword(s):  
Financial Reporting ◽  
Free Market ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Economic Sectors ◽  
Financial Reports ◽  
Strategy Model ◽  
Food And Beverage ◽  
The Government

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

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

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