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All Journal Empowerment : Jurnal Pengabdian Masyarakat Ihsan: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira JURNAL ABDIKARYASAKTI EBID:Ekonomi Bisnis Digital
Ariani, Marieta
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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MENINGKATKAN KOMPETENSI SISWA SMK MELALUI PELATIHAN MENYUSUN LAPORAN KEUANGAN BERBASIS SAK ETAP Ariani, Marieta; Dewi, R. Rosiyana; Hasnawati, Hasnawati; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Anjelisdya, Cia Ajeng
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1068

Abstract

Uji Sertifikasi Kompetensi Teknisi Akuntansi bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi keahlian yang ditempuh selama masa pembelajaran di SMK. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk mempersiapkan siswa SMK menempuh uji sertifikasi untuk mendapatkan pengakuan kompetensi, dengan memberikan pelatihan melalui bimbingan teknis dengan latihan dan variasi soal. Sasaran pengabdian masyarakat adalah siswa SMK yang berdomisili di wilayah Jakarta, Bekasi, Bogor, Tangerang, Rangkasbitung dan Karawang. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan berdasarkan SAK ETAP. Metode pengabdian masyarakat dilakukan melalui penyampaian materi pengetahuan teoritis dan praktis. Dampak dari kegiatan ini adalah meningkatnya kemampuan siswa dalam memahami konsep dasar akuntansi, serta meningkatnya  kemampuan dalam menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
Edukasi Pencatatan Akuntansi bagi Usaha Kecil dan Menengah Oktaviani, Ayu Aulia; Sabur, Muhammad; Ariani, Marieta; Chintya, Desi; Aprilia, Nur Indah
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2024): Ihsan: Jurnal Pengabdian Masyarakat (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v6i2.18792

Abstract

Pelatihan ini bertujuan untuk meningkatkan pemahaman peserta dalam melakukan pencatatan akuntansi pada usaha kecil dan menengah sesuai standar akuntansi yang berlaku. Peserta pelatihan ini yaitu siswa/i Sekolah Kewirausahaan Bina Amanah Cordova yang mana merupakan pengusaha maupun calon pengusaha kecil dan menengah. Metode kegiatan yang digunakan adalah penyuluhan dan pelatihan, sehingga peserta dapat memahami konsep dan praktik pencatatan akuntansi usaha kecil dan menengah. Pelatihan ini merupakan kegiatan pengabdian kepada masyarakat yang dilaksanakan hasil kerjasama Fakultas Ekonomi dan Bisnis Universitas Trisakti dengan Sekolah Kewirausahaan Bina Amanah Cordova. Kegiatan ini terlaksana pada Desember 2023 dan diikuti oleh 18 orang peserta. Hasil pelatihan ini yaitu adanya peningkatan pemahaman pencatatan akuntansi usaha berdasarkan persepsi peserta melalui kuesioner. Dengan meningkatnya kemampuan peserta dalam melakukan pencatatan akuntansi, diharapkan mampu membantu mereka dalam menilai kinerja usaha dan pengambilan keputusan keuangan usahanya.
Pelatihan Perhitungan Harga Pokok Produksi (HPP) dan Penyusunan Laporan Laba Rugi Bagi Komunitas UMKM di Provinsi Lampung Hasnawati, Hasnawati; Wahyuni, Ika; Lestari, Ayu; Dewi, R. Rosiyana; Ariani, Marieta
Empowerment Vol. 6 No. 01 (2023): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v6i01.6826

Abstract

The performance of a business can be seen from the income statement. To be able to calculate the profit or loss of a business, the calculation of the cost of production (HPP) is crucial. An inaccurate HPP calculation will result in an inaccurate pricing as well. If it turns out that the price set is too high to be able to cover the cost of production which is too high, it can have an impact on sales volume where the business can be unable to compete in the market. The UMKM community under the guidance of Bina UMKM Indonesia or Indonesia Small And Medium Enterprises Development (ISMED) is currently having difficulty calculating HPP and preparing their financial reports due to their limited knowledge. This prompted the DIII Tax Accounting Study Program, Faculty of Economics and Business, Trisakti University, to work together with the ISMED community to organize a Community Service Program (PKM) by providing Training Results for Calculation of Cost of Production (HPP) and preparation of financial reports. The results of the PKM activities show: 1) there is an increase in knowledge about calculating HPP and preparing financial reports from the training participants; 2) ongoing training is needed so that the trainees are able to calculate HPP and prepare financial reports independently. Kinerja sebuah usaha dapat dilihat dari laporan laba rugi. Untuk dapat menghitung laba atau rugi sebuah usaha, penghitungan harga pokok produksi (HPP) merupakan hal yang krusial. Penghitungan HPP yang kurang tepat, akan berdampak pada penetapan harga yang kurang tepat juga. Jika ternyata harga yang ditetapkan terlalu tinggi untuk dapat menutup harga pokok produksi terlalu tinggi, bisa berdampak pada volume penjualan dimana usaha tersebut bisa saja kalah bersaing di pasaran. Komunitas UMKM yang berada dibawah binaan Bina UMKM Indonesia atau Indonesia Small And Medium Enterprises Development (ISMED) pada saat ini masih kesulitan dalam menghitung HPP dan Menyusun laporan keuangan mereka dikarenakan keterbatasan pengetahuan yang dimiliki. Hal ini mendorong Program Studi DIII Akuntansi Perpajakan, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, bekerja sama dengan komunitas ISMED untuk menyelenggarakan program Pengabdian Kepada Masyarakat (PKM) dengan memberikan Hasil pelatihan Perhitungan Harga Pokok Produksi (HPP) dan penyusunan laporan keuangan.  Hasil kegiatan PKM menunjukkan: 1) adanya peningkatan pengetahuan tentang penghitungan HPP dan pembuatan laporan keuangan dari para peserta pelatihan; 2) dibutuhkan pelatihan berkelanjutan agar para peserta pelatihan mampu menghitung HPP dan Menyusun laporan keuangan secara mandiri.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK MEMILIH PROFESI AKUNTAN PUBLIK (STUDI KASUS MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI) Marshal, Yudith; Ariani, Marieta
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.366

Abstract

This study aims to find out more deeply how personality, motivation, work environment and job market considerations influence accounting students' interest in choosing a public accountant profession. This study uses a quantitative method with an associative approach because it can test two or more variables. The population or sample of this study were active final year students of the Accounting Study Program, Trisakti University. Purposive sampling technique was used in the study to attract respondents who were distributed through google form, with a sample size of 156 respondents. Furthermore, the data was analyzed using SPSS (Statistical Package for Social Science) software. The results of this study indicate that the work environment and job market considerations have a positive and significant influence on accounting students' interest in choosing a public accountant profession. Meanwhile, personality and motivation do not have a significant influence on accounting students' interest in choosing a public accountant profession.
Factors Affecting Dividend Policy In Companies In The Era of Covid-19 Pandemic Ariani, Marieta; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Hasnawati, Hasnawati; Oktaviani, Oktaviani
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.384

Abstract

This study aims to examine the effect of free cash flow, profitability, collateralizable asset and debt policy on dividend policy. The method of data analysis in this study uses the method of multiple regression analysis on Eviews program assistance and data collection method using purposive sampling. The data used are secondary data obtained from 81 data financial statements of sector property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2019-2021. The results of this study indicate that the free cash flow and collateralizable assets variable has a positive influence on dividend policy, while profitability and debt policy variable has no postitive effect on dividend policy
PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK PADA MITRA IKAPRI Henik Hari Astuti; Ayu Aulia Oktaviani; Ariani, Marieta; Desrawani Situmeang; Hisyam Ramadhan
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23931

Abstract

This training activity aims to enhance the understanding of members of the Ikatan Kartini Profesional Indonesia (IKAPRI) regarding the concept and methods of calculating Production Cost (Harga Pokok Produksi/HPP), as well as to equip entrepreneurs with practical skills to accurately calculate HPP in determining competitive and profitable product selling prices. In today’s competitive business environment, a deep understanding of HPP is a crucial foundation for MSMEs in financial management and optimal pricing strategy development. This training was designed to address the challenges faced by MSME entrepreneurs in accurately calculating production costs, which often become a significant barrier to business growth. The activity was conducted using interactive training and counseling methods, in which participants were actively engaged in discussions and practical HPP calculation exercises. The IKAPRI MSME participants demonstrated high enthusiasm, evident from their active involvement in every discussion and question-and-answer session. As part of the evaluation, questionnaires were distributed to measure participants’ comprehension of HPP concepts and calculations. The evaluation results indicated that 54.55% of the participants achieved a very good level of understanding, while another 36% demonstrated a fairly good understanding. Through this training, it is expected to encourage more professional and efficient business management among MSME practitioners, particularly those within IKAPRI. Enhancing capacity in production cost management will ultimately contribute to business sustainability through better business decision-making and increased market competitiveness.
Co-Authors Anjelisdya, Cia Ajeng Ayu Aulia Oktaviani AYU LESTARI Biettant, Rubiatto Chintya, Desi Desrawani Situmeang Dewi, R. Rosiyana Hasnawati Hasnawati Henik Hari Astuti Hisyam Ramadhan Ika WAHYUNI Marshal, Yudith Nur Indah Aprilia, Nur Indah Oktaviani oktaviani Raharjo, Tyas Pambudi Sabur, Muhammad Wijayanto, Rakendro