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All Journal JAKBS Journal of Community Service
Nanda Shafa Salsabila
Universitas Muhammadiyah Riau
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health

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Sentralisasi Akuntansi Kantor Cabang oleh Kantor Pusat Pada PT Detofa Trinaka Nusantara Berdasarkan PSAK 1 Sabrina Faylesia; Nanda Shafa Salsabila; Cindy Fasabillah Putri; Dina Khairida; Siti Rodiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3219

Abstract

This study aims to analyze the practice of centralized accounting conducted by a company's head office for branch units that do not independently prepare financial statements. Within the framework of PSAK 1 on the Presentation of Financial Statements, a reporting entity is required to present its financial statements as a single economic entity. Employing a qualitative-descriptive approach and a literature review, this article demonstrates that the centralization of transaction recording from branch offices by the head office is a legitimate practice and aligns with the principles of PSAK 1, provided that all transactions are recorded in a reliable, accurate, and consistent manner. The study further identifies key advantages of centralized accounting systems, including improved efficiency and enhanced internal control, while also recognizing potential risks associated with reliance on information systems and inter-unit communication.
Penguatan Kapasitas Guru Sekolah Dasar dalam Penyusunan Modul Ajar dan Media Pembelajaran Koding dan Kecerdasan Artifisial melalui Canva AI Evi Lasmaida Sihombing; Zhafira Khairunnisa; Rifan Priananda; Serly Marta Gustika; Alif Ramadhan; Hanifah Hanifah; Tyo Ewa Putra; Aaliyah Najwa A.; Naya Suci Ramadhani; Muhammad Sabili Kemal; Alman Mauluddin; Nanda Shafa Salsabila; Mulia Akbar Santoso
Journal of Community Service (JCOS) Vol. 4 No. 4 (2026)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v4i4.2464

Abstract

Integrasi Koding dan Kecerdasan Artifisial (KKA) sebagai mata pelajaran pilihan menuntut kesiapan guru sekolah dasar dalam memahami materi dan menyusun perangkat pembelajaran yang sesuai. Kegiatan pengabdian ini bertujuan menguatkan kapasitas awal guru melalui pelatihan penyusunan modul ajar dan media pembelajaran KKA berbantuan Canva AI. Pelatihan tatap muka selama satu hari di UPT SDN 01 Solok Bio Bio melibatkan 12 guru kelas 5. Pendekatan partisipatif meliputi sosialisasi, pemaparan konsep KKA, demonstrasi Canva AI, praktik mandiri, pendampingan, dan evaluasi reflektif. Data dihimpun melalui observasi partisipatif, dokumentasi draf produk, dan tanggapan lisan peserta, kemudian dianalisis secara deskriptif. Hasil menunjukkan adanya draf modul ajar dan/atau media yang dihasilkan selama praktik, peserta mulai mengenali alur penggunaan Canva AI serta pentingnya memeriksa dan menyunting keluaran AI, dan kebutuhan pendampingan berbeda antarpeserta. Tantangan utama berupa variasi literasi digital, keterbatasan pemahaman konseptual KKA, serta dukungan perangkat dan jaringan. Karena kegiatan tidak menggunakan pre-test dan post-test terstandar maupun rubrik penilaian produk, hasil dilaporkan sebagai capaian deskriptif dan tidak digunakan untuk menyatakan besaran peningkatan kompetensi. Temuan menegaskan perlunya pendampingan berkelanjutan dan kendali pedagogis guru terhadap keluaran AI.
Co-Authors Aaliyah Najwa A. Alif Ramadhan Alman Mauluddin Cindy Fasabillah Putri Dina Khairida Evi Lasmaida Sihombing Hanifah Hanifah Muhammad Sabili Kemal Mulia Akbar Santoso Naya Suci Ramadhani Rifan Priananda Sabrina Faylesia Serly Marta Gustika Siti Rodiah Tyo Ewa Putra Zhafira Khairunnisa