Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi)

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM

Tanggap Siaga Dalam Masa Pandemi Covid-19 Desa Tempursari Kabupaten Magelang

Corona virus is a type of influenza virus or a common virus that causes infection of the nose, sinuses or upper throat. The Covid-19 virus in humans is most commonly transmitted from an infected person to another in a number of ways. This virus can be transmitted easily through the air by coughing and sneezing. However, it can also be through direct contact such as shaking hands, touching objects and so on. Indonesia is one of the countries where the spread of the corona 19 virus is relatively fast. This virus also causes the death of victims, therefore education is needed related to preparedness during the Covid 19 Pandemic. This activity was held in Tempursari village, Magelang Regency for 1 month (June 2020) involving 1 assistant lecturer and 4 students of the Guidance and Counseling study program. Muhammadiyah University of Magelang as a companion for counseling and simulations related to proper hand washing and the use of proper masks. This service activity is expected for the community to have insight into the dangers of Covid 19 and have skills related to proper hand washing procedures and the use of proper masks so that they can reduce the spread of Covid 19, especially in Magelang district.Keywords: alert response; covid pandemic 19; wash hands Abstrak:Virus Corona merupakan sejenis virus influenza atau virus umum yang menyebabkan infeksi pada hidung, sinus atau tenggorokan bagian atas.Virus Covid-19 pada manusia paling umum menular dari orang yang terinfeksi ke orang lain melalui berbagai cara. Virus ini dapat menular dengan mudah melalui udara dengan batuk dan bersin. Namun, bisa juga melalui kontak langsung seperti berjabat tangan, menyentuh benda dan lain sebagainya. Indonesia merupakan salah satu negara yang penyebaran Virus Covid-19 terhitung cepat. Virus ini juga menyebabkan kematian terhadap korban, karena itu perlu adanya edukasi terkait tanggap siaga dalam masa Pandemi Covid 19. Kegiatan ini dilaksankan di desa Tempursari Kabupaten Magelang selama 1 bulan ( juni 2020) dengan melibatkan 1 dosen pendamping dan 4 mahasiswa program studi Bimbingan dan Konseling Universitas Muhammadiyah Magelang sebagai pendamping penyuluhan dan simulasi terkait cuci tangan yang benar dan penggunaan masker yang tepat. Kegiatan pengabdian ini diharapkan masyarakat memiliki wawasan terkait bahaya covid 19 dan memiliki ketrampilan terkait tata cara cuci tangan yang benar dan penggunaan masker yang tepat sehingga dapat menekan penyebaran Covid-19 khususnya di kabupaten Magelang.Kata kunci: cuci tangan; pandemi covid-19; tanggap siaga

Dr Dorothy Helen Rayner FGS (1912-2003): vertebrate palaeontologist and academic

Dorothy Rayner was one of the first women to be appointed to a tenured academic post in any English university geology department, joining the Leeds Department in 1939, serving for 38 years to her retirement in 1977. She had two very important early influences inher life. The first was her family, with its tradition through several generations of doctors, scientists, engineers, mathematicians, radical politics and social activism. The other was her earlier education, particularly her seven years at the very influential Bedales School, the first of what were to become known in the 20th century as “progressive” schools. After gaining a First at Girton College in the Cambridge Natural Sciences Tripos, she undertook ground-breaking research on the taxonomy and neural systems of Jurassic fishes, for which she was awarded a Cambridge PhD in 1938, soon after which she was appointed Assistant Lecturer in Geology at Leeds. In addition to an always very heavy teaching load she continued with a broad range of research, including further work on fossil vertebrates, and the stratigraphy of first the North of England and then the whole of the British Isles. She was also an outstanding Editor, and then President, of the Yorkshire Geological Society.

Reidy, Affonso Eduardo (1909–1964)

The Brazilian architect and town planner Affonso Eduardo Reidy was born in Paris and studied architecture at the National School of Fine Arts of Rio de Janeiro (1926–1930). The school’s newly appointed director, Lúcio Costa, sought progressive teachers to join the faculty in an attempt to reform the school in a modernist direction. At Costa’s invitation, Reidy became an assistant lecturer upon his graduation in 1931. Reidy was also a trainee and assistant (1929–1931) of Alfred Agache, the French town planner who at the time was responsible for the master plan of Rio de Janeiro. Reidy became an architect of the city council in 1932 (Rio was Brazil’s capital at that time), and then began his thirty-year career in architectural design and planning that helped to define Brazilian modern architecture. Alongside the architect Gerson Pompeu Pinheiro, Reidy was responsible for one of Rio’s first modernist buildings, the Albergue da Boa Vontade (1931–1932). He participated in the design of the Ministry of Education and Health (1936), which became a key work of Brazilian modern architecture. To have worked on this project under the direction of Le Corbusier was a pivotal experience for the young architect.

Commemoration of Kárpáti Gizella, the first woman who took her degree in medical science in Kolozsvár at Ferenc József University

On 31st of December 1895 Gyula Wlassics (1852-1937), minister of religion and education, published his Decree No 72 039, which allowed women to study medical science, pharmacy and humanities at universities. In Kolozsvár Gizella Kárpáti was the first woman who registered at the Faculty of Medicine of Ferenc József University. Gizella Kárpáti was born in Kolozsvár on 3rd August 1884. After finishing secondary school in June 1902, in the autumn of the same year she registered at the Faculty of Medicine. The marks she got at the university examinations in the following 10 semesters proved that she could cope with her task. In the years spent at the university she met medical student József Szabó (born in 1882) whom she married later. They both started their medical career at Károly Lechner’s Neuro-Psychiatry Institute. From 1909 Gizella Kárpáti was a payed assistant, from 1911 she became assistant lecturer. Her husband became an assistant lecturer from the year 1908, then he was appointed lecturer and then honorary lecturer. Meanwhile he had to go to the front where he was followed by his wife. In 1919, after the professors of the university refused the act of swearing the oath of allegiance, they both made their escape from Kolozsvár together with the greater part of their fellow professors. After a short time they settled in Szeged, where József Szabó was appointed university professor. Here he published his book „Elmekórtan” in 1925. In the 1927-28 academic year he became dean, then vice-dean of the Faculty of Medicine, but in the year 1929 he died unexpectedly. In Szeged, Gizella Kárpáti being engaged in bringing up her two children, did not work as a physician. One of her children, Miklós, continued his parents’ profession, and became a physician. Gizella and her children returned to Kolozsvár for a short time, between 1940-1944, then they moved to Budapest and finally they settled in Szeged again. In 1929 József Szabó and in 1953 Gizella Kárpáti were entombed in one of the graves of honour of the Szeged central cemetery.

The Teaching Degree – A Premise in Objective Satisfaction Evaluation in Technical Higher Education

It’s well known that the professional experience cumulated in years of teaching brings another vision towards certain challenges. The present paper aims to identify the teachers’ difference of opinion regarding certain aspects of satisfaction on all teaching positions – assistant, lecturer, associate professor, professor. The results have been obtained by analyzing 132 answers received after the distribution of a questionnaire regarding satisfaction in technical higher education. After analysis, for the same dimension of satisfaction, a variable distribution could be observed, explained by the different professional experience of each respondent.