scholarly journals Peningkatan Kemampuan Pelaporan dan Analisis Laporan Keuangan pada PT Jaya Persada Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 94-102
Author(s):  
Elmira Siska ◽  
Nurlaela Eva Puji Lestari ◽  
Lela Ervira ◽  
Siti Mabrur Rachmah

  Abstract This Community Service activity is being carried out in collaboration with PT Jaya Perdasa Indonesia (PT JPI), a property development and agency company. Despite the fact that it has been in operation since 2014, partners continue to do traditional financial statement (not yet using an integrated system). Furthermore, financial statement analysis is a critical component that cannot be separated from the business. This is because; financial statement analysis is used to describe a company's health as well as a foundation for making strategic business decisions. The implementation of Community Service activities is divided into three stages: preparation, online implementation, and activity evaluation. This training increases participants' understanding and knowledge of the importance of producing good financial reports using an integrated system, resulting in more comprehensive financial reports. Furthermore, this training improves participants' skills and expertise in reporting, analyzing, and interpreting the results of the company's financial statement analysis.  Abstrak Kegiatan Pengabdian Masyarat ini bermitra dengan PT Jaya Perdasa Indonesia (PT JPI) yang bergerak dalam bidang pengembangan dan keagenan properti. Walapun sudah beroperasi sejak tahun 2014, mitra masih melakukan pembukuan laporan keuangan dengan cara yang konvensional (belum menggunakan suatu sistem yang terintegrasi). Selanjutnya analisis laporan keuangan merupakan elemen penting yang tidak bisa dipisahkan dari perusahaan. Hal ini disebabkan karena selain digunakan untuk mengetahui gambaran terhadap sehat-tidaknya suatu perusahaan, analisis laporan keuangan juga menjadi salah satu dasar untuk mengambil keputusan strategis pada bisnis. Pelaksanan kegiatan Pengabdian Masyarat dilakukan melalui tiga tahap yang meliputi tahap persiapan, pelaksanaan secara daring, dan tahap evaluasi kegiatan. Pelatihan ini menambah wawasan dan pengetahuan peserta terhadap pentingnya membuat laporan keuangan yang baik dengan suatu sistem yang sudah terintegrasi, sehingga laporan keuangan yang dibuat menjadi lebih komprehensif. Selain itu, pelatihan ini juga menambah keterampilan dan keahlian peserta dalam pelaporan, menganalisis dan menginterprestasi hasil analisis laporan keuangan perusahaan.  

Author(s):  
Roni Nursyamsu

The Community Service Activity / Kegiatan pengabdian kepada Masyarakat (PKM) was held in Cibinuang Village, Kuningan District, Kuningan Regency with the target of young people who are members of Karang Taruna Tunas Mekar as youth organization in Cibinuang Village. The problems faced by partner institution in this activity are: a) lack of socialization about the existence of youth organizations and their roles in the development of rural communities, b) less awareness and participation of youth in organizations, both administrator/ other members, c) training of administrators / members in making work programs have never been done. The method of implementation in this activity is active participation with stages namely 1). Seminar and discussing about the role of youth organizations, 2). Providing technical training in making organization programs, 3) Mentoring in making proposals. Seminar about the roles of youth organization for community empowerment in youth organizations in Cibinuang Village presented material in accordance with the theme. The materials presented to the participants including: the role of youth in village development, the mechanism for preparing programs and how to make proposals for effective funding requests. The training in making organization programs and activity proposals were divided into three stages, namely lectures and discussion about the role of youth organizations, providing technical training in the preparation of organization programs and making activity proposals, and mentoring in making organization programs and proposals.� Based on the process PkM activities, it can be seen that 1) there were enhancing youth's understanding and awareness of their capacity in developing villages through youth organizations, 2) members and administrators of youth organizations were motivated to play an active / participating role in building themselves and their villages, 3) administrators of youth organizations to arrange a program, 4) the management of the youth organization was able to make a proposal from each organization program that will be submitted to the Cibinuang Village Government.�Keywords: Youth Capacity, Youth Organization, Organization Program�AbstrakKegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Cibinuang Kecamatan Kuningan Kabupaten Kuningan dengan target pemuda-pemudi yang tergabung dalam Karang Taruna Tunas Mekar yang merupakan organisasi kepemudaan di tingkat Desa Cibinuang.� Permasalahan yang dihadapi oleh lembaga mitra dalam kegiatan ini yaitu: a) kurang tersosialisasikanya eksistensi organisasi pemuda dan perannya dalam pembangunan masyarakat desa, b) kesadaran dan partisipasi pemuda dalam organisasi baik pengurus/anggota kurang, c) pelatihan pada pengurus/anggota dalam membuat program kerja belum pernah dilakukan.� Metode pelaksanaan dalam kegiatan ini yaitu partisipasi aktif dengan tahapan yakni 1). Ceramah dan tanya jawab tentang peran organisasi pemuda, 2). Memberikan pelatihan teknis pembuatan program kerja, 3) Pendampingan dalam membuat proposal kegiatan. Seminar tentang peran organisasi pemuda untuk pemberdayaan masyarakat pada organisasi pemuda di Desa Cibinuang Kec. / Kab. Kuningan diisi dengan pemaparan materi yang sesuai dengan tema. Materi-materi yang disampaikan kepada peserta meliputi: peran pemuda dalam pembangunan desa, mekanisme penyusunan program kerja dan cara pembuatan proposal kegiatan untuk permintaan dana yang efektif. Pelatihan pembuatan program kerja dan proposal kegiatan dibagi menjadi tiga kegiatan, yaitu ceramah dan tanya jawab tentang peran organisasi pemuda, memberikan pelatihan teknis penyusunan program kerja dan pembuatan proposal kegiatan, dan pendampingan dalam membuat program kerja dan proposal kegiatan. Berdasarkan proses kegiatan Pengabdian Kepada Masyarakat dapat dilihat adanya 1) peningkatkan pemahaman dan kesadaran pemuda terhadap kapasitasnya dalam membangun desa melalui wadah organisasi pemuda, 2) anggota maupun pengurus organisasi kepemudaan termotivasi� untuk berperan aktif/berpartisipasi dalam membangun diri maupun desanya, 3) pengurus organisasi kepemudaan dapat menyusun program kerja, 4) pengurus organisasi kepemudaan mampu membuat proposal kegiatan dari setiap program kerja yang akan diajukan ke Pemerintah Desa Cibinuang.


2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari

<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>


2020 ◽  
Vol 5 (4) ◽  
pp. 376-382
Author(s):  
Fidiana Fidiana ◽  
Widhi Ariestianti Rochdianingrum ◽  
Endang Dwi Retnani ◽  
Dini Widyawati

This community service activity is continuously carried out to develop the creativity of mothers in producing innovative and attractive products. This activity involves training and assistance in preparing financial and marketing reports. This activity was carried out in collaboration with the Sukolilo District and STIESIA Surabaya. MSMEs in Sukolilo District experienced several obstacles related to preparing financial reports, marketing that utilized social media, and other technical obstacles. After this mentoring activity, MSME managers gained several benefits, including having started compiling financial reports. Marketing training activities are carried out using Instagram social media as a means of producing products. In this activity, assistance was carried out to create an Instagram account, taking photos of products to be uploaded on Instagram, assisting in uploading product photos on Instagram accompanied by product descriptions so that they could attract consumers. This activity is carried out to improve the business carried out from the management aspect. The target to be achieved is that MSME players have financial reports that can be used to submit funds or capital to banks for business development, expand marketing networks, and increase sales.


2019 ◽  
Vol 2 (2) ◽  
pp. p17
Author(s):  
Petrit Hasanaj ◽  
Beke Kuqi

The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.


Author(s):  
Yasemin Zengin Karaibrahimoglu ◽  
Gökçe Tunç

This chapter provides a clear conceptual discussion on the recent developments in the Financial Statement Analysis (FSA). It presents how IFRSs changed the outlook of the financial reporting and the analysis and explains the key points that should be considered in FSA. Using a case study on the financial reports of Turkcell, a communication and technology company listed both on the New York Stock Exchange (NYSE) and the Borsa Istanbul (BIST), the differences between IFRSs and U.S. GAAP accounting standards in the measurement of overall financial performance and position are documented. Overall findings show that IFRSs change the appearance of financial statements significantly. While IFRS reporting extenuates “the bottom line” it accentuates total assets with higher shareholder equity compared to U.S. GAAP. This chapter might be a practical guide for users, preparers, and regulators to understand the cosmetic impact of IFRSs on financial statements.


2020 ◽  
Vol 2 ◽  
pp. 50-57
Author(s):  
Desmiyawati Desmiyawati ◽  
Susilatri Susilatri ◽  
Hari Ardiansyah

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position


2021 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Gina Harventy ◽  
Achmad Syaiful Hidayat Anwar

This community service activity aims to provide training and assistance in the preparation of financial reports at the Putri Asisiyah Orphanage in Malang City. Putri Aisyiyah Orphanage is one of the Amal Usaha Muhammadiyah (AUM) in Malang. The training and assistance in the preparation of financial reports are related to the problems faced by the orphanage manager, namely the activity of recording and reporting on orphanages that have not been carried out in an orderly manner and in accordance with reporting standards. Putri Aisiyah Orphanage has a business unit that has experienced significant development until now, so it is necessary to record and prepare good financial reports for the orphanage. So that administrators can evaluate the performance of operational activities of the orphanage and catering business units. The method of implementing the service program consists of socializing the importance of preparing financial reporting, training and assistance in the preparation of financial reports. The results of this service activity, the management and financial administration section of the Putri Aisiyah Orphanage have the skills (expertise) in making / compiling excel-based computerized financial reports and this service program has achieved the output of computational computational financial reporting work excel at the Putri Aisiyah Orphanage.


2021 ◽  
Vol 2 (2) ◽  
pp. 49-59
Author(s):  
Enny Dwi Oktaviyani ◽  
Ariesta Lestari ◽  
Licantik Licantik

Digital literacy is defined as the ability to understand and use information in various forms from various sources accessed through computer devices. Digital literacy will create a society with a critical-creative mindset and views. Provocative issues will not easily consume it, become victims of hoax information, or victims of digital-based fraud. Residents of Hurung Village, Banama Tingang District, Pulang Pisau Regency are partners in this community service activity who are active users of digital technology via mobile phones to access the internet and interact with other people. However, in digital technology, partners have not been able to distinguish true or false information and forward information obtained from social media or unclear sources. Likewise, in the search for information, still using sources or references that are not valid. So that the information obtained cannot be justified. In this service activity, the service team created digital media using a village profile website to support digital literacy for Hurung village. The activity was carried out in three stages, namely material presentation, mentoring, and training on the use of village profile websites. With this activity, it is hoped that it can be helpful to add insight, knowledge and build Hurung village to become a pioneer village of digital literacy


2020 ◽  
Vol 3 (2) ◽  
pp. 102
Author(s):  
Mais Ilsan ◽  
Muhammad Salim ◽  
Tsalis Kurniawan Husain

The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.


Teknologi ◽  
2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Sugiantina Sugiantina

ABSTRAK Tolak ukur bagi kemajuan pelaporan keuangan adalah metode analisis laporan keuangan dan penerapan teknologi informasi dalam berbagai analisis keuangan. Setiap institusi bisnis berupaya untuk menyeimbangkan perkembangan teknologi Informasi dengan perkembangan analisis pelaporan keuangan. Adanya perkembangan tersebut, institusi bisnis dituntut untuk bisa lebih cepat dan kreatif dalam bekerja khususnya dalam pelaporan keuangan. Hal ini dikarenakan adanya software system informasi yang sudah menjadi trend, dalam dunia bisnis dapat membuat laporan keuangan berbasis webyang  memberikan kemudahan dalam hal financial controlling bagi semua lapisan level manajemen intitusi bisnis Kata Kunci: sistem informasi, laporan keuangan, institusi bisnis   ABSTRACT Benchmarks for the progress of financial reporting is a method of financial statement analysis and application of information technology in a variety of financial analysis. Every business institution seeks to balance the development of information technology with the development of financial reporting analysis. The existence of these developments, business institutions are required to be more quickly and creatively in the work, especially in financial reporting. This is because the software information system that has become a trend, in the business world to create financial reports based web that  provide convenience in terms of financial controlling for all levels of management level business institution Keywords: information systems, financial reporting, business institutions


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