scholarly journals PELATIHAN DAN PENDAMPINGAN SERTIFIKASI PROFESI TEKNISI AKUNTANSI BAGI GURU AKUNTANSI DI KOTA MALANG

2021 ◽  
Vol 5 (1) ◽  
pp. 23-29
Author(s):  
Yana - Makaryanawati ◽  
Eka Ananta Sidharta ◽  
Ridoni Fardeni Harahap ◽  
Rizka - Furqorina
Keyword(s):  
Labor Market ◽  
Community Service ◽  
Financial Statements ◽  
Domestic Workers ◽  
Foreign Workers ◽  
Tips And Tricks ◽  
Professional Certification ◽  
Certification Body ◽  
Test Increase

The globalization of the labor market led to increased labor competition in the country. The influx of foreign workers makes domestic workers have to prepare themselves to be able to compete competitively. To win the competition, the labor must have the competency certification required by labor users. This competency certification is issued by a competent certification body. Competency certification covers various fields, including competencies in the field of accounting, which has an important role in the company as the party responsible for preparing financial statements. The need for competency information underlies the Community Service team majoring in Accounting to socialize how the mechanisms and techniques to obtain Accounting Technician competency certification. This socialization was packaged in a Webinar forum which invited 21 participants who are members of the Malang City Economics MGMP. This activity provides benefits, including providing solutions to improve the understanding and capabilities of Accounting Teachers, one of which is through training and mentoring by parties experienced in Accounting Technician Professional Certification; provide easy-to-understand training on Accounting Technician Professional Certification and provide tips and tricks for facing the Accounting Technician Competency Test; increase the motivation of the Accounting Teacher to provide training and understanding to students in preparing for the Accounting Technician Competency Test.

scholarly journals Are Temporary Foreign Workers Filling only Labor Shortages? The Case of Canada

2017 ◽  
Vol 4 (1) ◽  
pp. 1 ◽  
Author(s):  
Dominique M. Gross
Keyword(s):  
Labor Market ◽  
Foreign Worker ◽  
Domestic Workers ◽  
Foreign Workers ◽  
Short Term ◽  
Temporary Foreign Workers ◽  
The Government ◽  
Market Test ◽  
Term Labor ◽  
Clear Information

A temporary foreign worker (TFW) program is meant to fill short-term labor shortages and, constraints are imposed on employers for resident workers not to be affected in getting jobs. Often, employers consider that such a program imposes time-consuming administrative barriers and they pressure the government to obtain easier and faster access to TFWs. The Canadian policy was modified in two Western provinces from a required high time-consuming labor market test for all occupations to prove labor shortages to an immediate hiring of TFWs for occupations in a given list. Using DDD, it is tested whether priority to local workers was ensured under the new program. The analysis shows that much faster access to TFWs accelerated rises in unemployment in some high- and low-skill occupations and, impacts were quite different across the two provinces and industries. Thus, some domestic workers have been negatively affected. The main cause was a lack of clear information about local occupational labor shortages and political supports to employers for cheaper labor.

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 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 PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

Major Obstacles to Control of Irregular Migrations: Prerequisites to Policy

1984 ◽  
Vol 18 (3) ◽  
pp. 579-592 ◽  
Author(s):  
Yann Moulier-Boutang ◽  
Jean-Pierre Garson
Keyword(s):  
Developing Countries ◽  
Labor Market ◽  
Foreign Workers ◽  
Irregular Migration ◽  
Population Movements ◽  
Relative Autonomy ◽  
The Third ◽  
Political Relations ◽  
Employment Situation

This article examines three basic obstacles thwarting all attempts to reduce irregular migration. The first, rather well known and analyzed, underscores the dependency of all regulation of migratory flows on the system of economic and political relations between developed and developing countries. The second obstacle resides in the persistance and growth of subsequent dependent irregular migration. This obstacle also reveals the relative autonomy of population movements compared with the employment situation in the labor market. The third, generally ignored obstacle, is the role played by migration itself, particularly the discriminatory status of foreign workers in the labor market, in producing irregular migration.

The Impact of the Asian Financial Crisis on Foreign Workers in Taiwan

1998 ◽  
Vol 7 (2-3) ◽  
pp. 145-169 ◽  
Author(s):  
Joseph S. Lee
Keyword(s):  
Labor Market ◽  
Financial Crisis ◽  
Economic Crisis ◽  
Construction Projects ◽  
Economic Structure ◽  
Asian Financial Crisis ◽  
Foreign Workers ◽  
Skilled Workers ◽  
The Future ◽  
The Impact

Having experienced an economic crisis earlier, Taiwan was on its way to recovery when the crisis struck in 1997. In general, Taiwan's labor market was hardly affected by the crisis. Although the demand for foreign workers continues, there will be a decline in the employment of foreign workers in the future. The completion of construction projects and the upgrading of the economic structure would imply a lesser demand for foreign workers in the next few years. In the future, while the Taiwanese labor market would be more restrictive of less-skilled workers, it would be more open to professionals and highly skilled.

The Employment of Foreign Labor in Japan

1991 ◽  
Vol 513 (1) ◽  
pp. 117-129 ◽  
Author(s):  
HARUO SHIMADA
Keyword(s):  
Labor Market ◽  
Private Sector ◽  
International Migration ◽  
Working Conditions ◽  
Large Scale ◽  
Social Conditions ◽  
Foreign Workers ◽  
Immigration Control ◽  
Foreign Labor ◽  
The Government

The problems of foreign labor in Japan have become increasingly serious economically, politically, and socially in recent years. In response to increasing labor shortages and high wages in Japan, ever larger numbers of foreign workers are entering Japan and illegally engaging in unskilled work under poor working conditions. The amended law of immigration control was put into effect on 1 June 1990, strictly prohibiting the entrance of foreigners for unauthorized work while opening doors more widely for highly skilled and knowledgeable workers. This article first briefly reviews the recent penetration of the Japanese labor market by foreign workers and then discusses potential merits of international migration of workers as well as likely demerits or dangers associated with the spontaneous influx of foreign workers into Japan under the current institutional and social conditions. The article finally proposes a large-scale work and learn program jointly administered by the government and private sector as a policy remedy to maximize the merits, and to minimize the demerits, of accepting foreign workers.

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