scholarly journals Edukasi Akuntansi Keuangan Terkait Dengan PSAK 14 Tentang Persediaan

Pengmasku ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 43-51
Author(s):  
Muh Luthfi Mahrus ◽  
Lestari Kurniawati ◽  
Agung Dinarjito

This community service activity aims to provide education to employees of the Regional Office of the Directorate General of Taxes for South Sumatra and Bangka Belitung (Kanwil DJP Sumsel Babel) regarding inventory accounting materials in accordance with PSAK 14. In addition, the PKM team also provided additional discussions on PSAK 69 related to agricultural products. The implementation method consists of four stages, namely the preliminary stage in the form of a meeting to discuss technical activities, a preparatory meeting with the employees of the DGT Regional Office of South Sumatra Babel. The second stage is the preparation stage which contains the obligations of each team member including the preparation of materials. The third stage is the stage of implementing activities carried out using Zoom media. The last stage is evaluation and monitoring related to the evaluation of activities and consultancy related to material between participants and the team. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi kepada pegawai Kantor Wilayah Direktorat Jenderal Pajak Sumatera Selatan dan Bangka Belitung (Kanwil DJP Sumsel Babel) terkait materi akuntansi persediaan sesuai dengan PSAK 14. Selain itu, tim pengabdian kepada masyarakat (PKM) juga memberikan tambahan pembahasan PSAK 69 terkait dengan produk agrikultur. Metode pelaksanaan yang dilakukan terdiri dari empat tahap yaitu tahap pendahuluan berupa rapat internal pembahasan teknis kegiatan, rapat persiapan dengan perwakilan pegawai Kanwil DJP Sumsel Babel. Tahap yang kedua yaitu tahap persiapan yang berisi pembagian kewajiban masing-masing anggota tim termasuk penyiapan materi. Tahap ketiga merupakan tahap pelaksanaan kegiatan yang dilakukan dengan menggunakan media Zoom. Tahap terakhir adalah evaluasi dan monitoring terkait dengan evaluasi kegiatan dan konsultansi terkait materi antara peserta dan Tim.

Pengmasku ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 8-13
Author(s):  
Agung Dinarjito ◽  
Aldi Bilqisthy Pratama ◽  
Dessyka Sitanggang ◽  
Faizul Abrori ◽  
Fayiz Alfitra RM ◽  
...  

This community service activity aims to provide education and assistance for Micro, Small and Medium Enterprises (MSMEs) by providing an understanding of the importance of preparing financial reports and providing assistance in preparing financial reports using the SI APIK application. The method of implementing the activity is carried out in several stages, namely the first stage is planning and observation, the second stage is assistance in the preparation of financial reports using the Si APIK application, the third stage is the preparation of financial reports until August 2021, and the last stage is making video tutorials using the SI APIK application and making posters regarding the preparation of financial reports. MSME XYZ which is engaged in the culinary field is the object chosen and located in Central Java. The result of this activity is that MSME XYZ is able to make financial reports for the month of August using the Si APIK application. Kegiatan pengabdian masyarakat ini bertujuan untuk mmeberikan edukasi dan pendampingan bagi usaha Mikro, Kecil, dan Menengah (UMKM) dengan memberikan pemahaman tentang pentingnya penyusunan laporan keuangan dan memberikan pendampingan penyusunan laporan keuangan menggunakan aplikasi SI APIK. Metode pelaksanaan kegiatan dilakukan dengan beberapa tahap, yaitu tahap pertama adalah perencanaan dan observasi, tahap kedua adalah kegiatan pendampingan penyusunan laporan keuangan menggunakan aplikasi Si APIK, tahap ketiga penyusunan laporan keuangan sampai dengan bulan Agustus 2021, dan tahap terakhir adalah pembuatan video tutorial penggunaan aplikasi SI APIK dan pembuatan poster mengenai penyusunan laporan keuangan. UMKM XYZ yang bergerak dibidang kuliner merupakan obyek yang dipilih dan berlokasi di Jawa Tengah. Hasil kegiatan ini adalah bahwa UMKM XYZ mampu membuat laporan keuangan bulan Agustus dengan menggunakan aplikasi Si APIK.


2020 ◽  
Vol 4 (2) ◽  
pp. 21
Author(s):  
Nursamsu Nursamsu ◽  
Allif Syahputra Bania

ABSTRACT Member of PKK Bina Mufakat, Bayeun Village, Birem Bayeun District, East Aceh Regency have held community service activity by conducting training in making clothes softener and perfume products. The method of implementation consists of three stages, namely preparation, explanation / implementation and creation. The training participants were PKK women of Bina Mufakat consisting of 20 people. The results obtained from the preparation stage, namely the service activities stated that member of PKK  Bina Mufakat welcomed the service so that it determined the service activity schedule, the second stage of the service team's explanation explained the benefits of softener and perfume products used as business opportunities as additional household income while the third stage of manufacture was there very satisfying success in products made with the community service team with Member of PKK  Bina Mufakat. Keywords: Training, Softener, Fragrance, Clothing ABSTRAK Anggota PKK Bina Mufakat Desa Bayeun Kecamatan Birem Bayeun Kabupaten Aceh Timur telah melaksanakan kegiatan pengabdian kepada masyarakat dengan melakukan pelatihan membuat produk pelembut dan pewangi pakaian. Metode pelaksanaan terdiri dari tiga tahap yaitu persiapan, penjelasan/pelaksanaan dan pembuatan. Peserta pelatihan tersebut adalah angota PKK Bina Mufakat yang terdiri dari 20 orang. Hasil yang didapatkan dari tahap persiapan yaitu pada kegiatan pengabdian menyatakan bahwa angota PKK menyambut dengan baik sehingga menentukan jadwal kegiatan pengabdian, tahap kedua penjelasan tim pengabdian menjelaskan manfaat dari produk pelembut dan pewangi pakaian dijadikan peluang usaha sebagai pendapatan tambahan rumah tangga sedangkan tahap ketiga pembuatan yaitu terdapat keberhasilan sangat memuaskan pada produk yang dibuat bersama tim pengabdian dengan Ibu PKK Bina Mufakat.  Kata Kunci: Pelatihan, Pelembut, Pewangi, Pakaian 


2020 ◽  
Vol 2 (3) ◽  
pp. 281-300
Author(s):  
Hadi Nurdin ◽  
Dang Eif Saiful Amin ◽  
Dyah Rahmi Astuti

ABSTRAK Tulisan ini bertujuan untuk mengetahui implementasi  CSR PT. Pos Indonesia pada program bantuan sarana peribadatan mulai dari tahap perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Metode penelitian ini menggunakan metode studi kasus untuk mengetahui karakteristik  dengan cara berinteraksi secara langsung dan mendalam mengenai sebuah kasus dan ringkasan yang digambarkan pada konteks di atas mendasari untuk menggali dan mendeskripsikan kegiatan-kegiatan divisi PKBL PT. Pos Indonesia. Analisis penelitian ini menggunakan deskriptif kualittaif. Hasil penelitian menunjukan bahwa Implementasi Kegiatan Responsibility CSR pada program bantuan sarana peribadatan, mulai dari tahap pertama yaitu perencanaan agenda proposal, peninjauan proposal, dan perencanaan anggaran. Tahap kedua yaitu tahap pengorganisasian dengan mengorganisasikan persiapan, mengorganisasikan koordinasi dan mengorganisasikan pengelolaan anggaran. Tahap ketiga yaitu tahap pelaksanaan melaksanan briefing, melaksanakan program dilapangan dan melaksankan penyaluran dan. Tahap terakhir yaitu pengawasan  mengawasi program, mengawasi dana yang telah disalurkan. Kata Kunci : CSR; Implementasi; Bantuan Sarana Peribadatan ABSTRACT This research aims to determine the implementation of CSR PT. Pos Indonesia in the assistance program for worship facilities starting from the planning, organizing, implementing and monitoring stages. This research method uses a case study method to find out the characteristics by interacting directly and deeply about a case and a summary illustrated in the above context is underlying to explore and describe the activities of the PKBL division of PT. Indonesian post. The analysis of this study uses descriptive qualitative. The results of the study show that the implementation of CSR Responsibility Activities in the worship facilities assistance program, starting from the first stage, namely planning the proposal agenda, reviewing proposals, and budget planning. The second stage is the organizing stage by organizing preparations, organizing coordination and organizing budget management. The third stage is the stage of carrying out the briefing, implementing the program in the field and implementing the distribution and. The last stage is supervision overseeing the program, overseeing the funds that have been channeled. Keywords : CSR; Implementation; Religious Facilities Assistance


2016 ◽  
Vol 4 (1) ◽  
pp. 65 ◽  
Author(s):  
Taj Rijal Muhamad Romli ◽  
Abd Rauf Hassan ◽  
Hasnah Mohamad

This paper aims to introduce a search strategy and collecting comparable sentences of Arab-Malay corpus data. This method was introduced for the use of students, researchers and amateur translators to search and compare the structure of sentences in Arabic and Malay. The first stage is to collect data corpus with high impact titles from the press and must be able to enlarge the scope of study as stated by Maia (2003). The second stage is to search using the specified key words based on selected high-impact titles such as the Football World Cup year 2010 and 2014. Data search is by using Webcorp engine http://www.webcorp.org.uk/live/ corpus and also open database Google https://www.google.com. The third stage is to filter the data by using Aker et.al (2012) and Braschler's (1998) method based on similar story, related story and similar aspects. At the fourth stage every category is measured by Guidere's (2002) equivalence strength which is strong comparability (SC), medium (MC) and weak (WC). At the last stage comparable sentences between the two languages are compiled in parallel according to Mona Baker’s (1992) level of grouping which are sentence level, combination of words, grammatical, pragmatic and textual level. The result from data analysis based on Mona Baker and Vinay - Darbelnet’s (1995) comparable theory proved the existence of some sentences in large quantities are on the same level of comparability from the point of information delivery. This can be used as the basis of additional evidence concerning the validity of 'universal theory.' in the science of translation.


2020 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Muslimah Muslimah

This study aims to determine how the process and benefits of bath therapy for narcotic addicts at Al-Qodir Islamic Boarding School, Cangkringan, Sleman Yogyakarta. This research is a qualitative research with two clients who undergo healing due to narcotics addiction. Methods of data collection by interview, observation, documentation. The method of checking the validity of the data used the "triangulation" technique. Data analysis using qualitative descriptive analysis. The results of this study describe that the process of bathing therapy carried out by narcotic addicts at the Al-Qodir Islamic boarding school goes through several stages. The first is the preparation stage, namely the therapist preparing the facilities, waking the narcotic addicts santri, and reading prayers into the bathroom. The second stage of implementation is the intention to bathe, perform ablution, and pour water all over the body. The third stage of closing is reading the prayer out of the bathroom, and giving suggestions from the therapist. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana proses dan manfaat terapi mandi terhadap pecandu narkotika di Pondok Pesantren Al-Qodir Cangkringan Sleman Yogyakarta. Penelitian ini merupakan penelitian kualitatif dengan subjek penelitian dua orang klien yang menjalani penyembuhan akibat pecandu narkotika. Metode  pengumpulan data dengan wawancara, observasi, dokumentasi. Metode pemeriksaan keabsahan data dengan tehnik “triangulasi”. Analisis data menggunakan analisis deskriptif kualitatif. Hasil penelitian ini mendeskripsikan bahwa proses terapi mandi yang dilakukan oleh para santri pecandu narkotika di pondok pesantren Al-Qodir ini melalui beberapa tahapan. Pertama tahap persiapan yaitu terapis menyiapkan sarana, membangunkan para santri pecandu narkotika, dan membaca do’a masuk kamar mandi. Tahap kedua pelaksanaan yaitu niat mandi, berwudhu, menyiramkan air ke seluruh tubuh. Tahap ketiga penutupan yaitu membaca do’a keluar kamar mandi, dan memberikan sugesti dari terapis.


2004 ◽  
Vol 15 (02) ◽  
pp. 267-278 ◽  
Author(s):  
EFE YAZGAN ◽  
EMRE TAŞCI ◽  
ŞAKIR ERKOÇ

An algorithm to generate toroidal or helical cage structures has been developed. Any toroidal or helical structure can be generated following four stages. In the first stage a Fonseca type unit cell and its symmetrical counterpart is formed which represents one-fifth of a toroid. In the second stage one-fifth fragment of the torus is fully obtained by applying geometry optimization to the structure obtained in the first stage. In the third stage the torus fragment obtained in the second stage is reproduced five times and connected to each other to generate either toroidal or helical structure. In the last stage a final optimization process is reapplied to get the complete structure desired.


1998 ◽  
Vol 107 (9) ◽  
pp. 745-752 ◽  
Author(s):  
Paul J. Donald

Many surgical procedures have been devised to manage laryngotracheal stenosis secondary to trauma. Laryngotracheal atresia is the most severe form and the most difficult to repair. The Meyer procedure is a three-stage operation that provides structural support that is covered with mucosa. A laryngotracheal trough is created and a carved trough-shaped cartilage graft is placed above and lateral to it in the first stage. The skin over the graft is replaced by buccal mucosa in the second stage. In the last stage, the cartilage graft with overlying mucosa is swung onto the trough as a composite flap replacing the anterior and lateral laryngeal and tracheal walls. Attempt at reconstruction was made in 8 patients. All but one lesion was secondary to endotracheal intubation. Two patients were unable to be taken to completion of the third stage. Of the remaining 6 patients, all have a functional voice and only 1 remains cannulated at night.


2019 ◽  
Vol 3 (1) ◽  
pp. 65
Author(s):  
Aldiansyah Aldiansyah ◽  
A. Retomi ◽  
Wita Ulandari ◽  
Yosi Apriani

Abstrak: Upaya meningkatkan minat baca dan pemenuhan bahan bacaan sudah seharusnya menjadi agenda utama dalam usaha mencerdaskan kehidupan bangsa. Pembuataan taman bacaan di PAUD Islam Terpadu Mush’ab Bin Umair bertujuan meningkatkan minat baca siswa PAUD mulai usia dini. Rintisan Taman Bacaan ini menjadi salah satu cara upaya dalam Menambah ilmu pengetahuan informasi untuk siswa. Target dari pembuatan taman bacaan ini khususnya siswa PAUD Islam Terpadu Mush’ab Bin Umair dan masyarakat sekitar PAUD. Tahapan yang pertama yang dilakukan adalah rapat koordinasi dan survey lokasi pengabdian. Tahap kedua pelaksanaan program pengabdian pengadaan perlengkapan untuk pembuatan taman bacaan. Tahap ketiga pelaksanaan pembuatan taman bacaan. Tahap keempat evaluasi dan monitoring program taman bacaan. Berdasarkan hasil kegiatan ini terlihat meningkatnya daya baca serta antusias siswa PAUD dan masyarakat sekitar PAUD.Abstract: Efforts to increase reading interest and fulfillment of reading materials should be the main agenda in an effort to educate the nation's life. The development of a reading garden at the PAUD Islam Terpadu Mush'ab Bin Umair aims to increase the reading interest of PAUD students from an early age. This Reading Garden stub is one of the ways to increase information science for students. The target of making this reading garden is especially the students of the Integrated Islamic PAUD Mush'ab Bin Umair and the community around PAUD. The first stage that was carried out was a coordination meeting and a service location survey. The second stage of the implementation of the service program is to procure equipment for making reading parks. The third stage is the making of a reading garden. The fourth stage is the evaluation and monitoring of the reading program. Based on the results of this activity, there was an increase in reading power and enthusiasm for PAUD students and the community around PAUD.


2011 ◽  
Vol 236-238 ◽  
pp. 45-48
Author(s):  
Zheng Wen Xie ◽  
Qu Fang

The pyrolysis characteristics of the cooking oil tar in an ambient air were investigated using a thermogravimetric apparatus with infrared-spectrum analyzer. Experimental results showed that the combustion process of cooking oil tar can be divided into five stages. The first step of mass loss is due to water evaporation. The second stage is the volatilization and combustion of the low boiling point compound,the third stage is the combustion of instauration hydrocarbon,the fourth stage is the combustion of ester and the last stage is the combustion of saturation hydrocarbon. A simple kinetic description, named in this work as ‘First Order Reaction and Three-dimensional Diffusion Separate-stage Model (O1+D3)’ model, was developed based on the experimental results and integral analysis method.


2021 ◽  
Vol 1 (2) ◽  
pp. 58-67
Author(s):  
Iis Hannani

The purpose of writing this article is to describe the process of creating a board game that makes the Pasola Ceremony a source of ideas. The Pasola ceremony is one of the cultures originating from eastern Indonesia, namely Sumba, East Nusa Tenggara. This ceremony is part of a series of cultural rituals carried out by the Sumba people who still adhere to the Merapu belief. Therefore, Pasola is a cultural wealth of Indonesia that must be preserved and preserved as a wealth of ancestral heritage. This is a source of inspiration in realizing ideas and ideas, so that they are translated into board game works. The process of creating this board game is adapting from the method of designing the work created by the author. The first stage is to explore the data to be the source of the creation idea. The second stage, deepening the source of ideas and determining the form of the work. The third stage, the form exploration process to enrich the design. The fourth stage enters the creation stage and the last stage is finishing. The visualized work is in the form of an integral part of the Pasola Boardgame.


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