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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Pengabdian Masyarakat Nusantara
Meutia, Kardinah Indriana
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Humanities Decision Sciences, Operations Research & Management Social Sciences

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PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK. Dharma, Dias Adi; Fauzy, Achmad; Meutia, Kardinah Indriana; Siregar, B. Wishman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 3 (2019): JMBI UNSRAT Volume 6 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i3.26683

Abstract

Abstrak: pengakuan pendapatan, adalah suatu standar keuangan, khususnya PSAK nomor 23. Pada PSAK nomor 23 dapat diuraikan dan tentang pengakuan pendapatan. Metode pengumpulan menggunakan metode penelitian Kualitatif dengan studi kasus. Penerapannya pendapatan Opersional, non Operasional, dan Penerapannya Laporan Keuangan Perusahaan. Laporan keuangan Perusahaan menggunakan metode cash basis sebagai dasar pengakuan pendapatan, dimana hanya diperhitungkan berdasarkan penerimaan dan pengeluaran kas.. Perusahaan menerapkan Standar Pelayanan Minimum (SPM) dalam mendapatkan pendapatan yang bersifat normalKata Kunci: PSAK 23, Penerapan Pendapatan, Standar Pelayanan Minimum
PENYULUHAN GEMAR MENABUNG UNTUK MASA DEPAN YANG CERAH DI SMP NEGERI KELURAHAN HARAPAN JAYA – KOTA BEKASI Narpati, Bintang; Lubis, Indra; Meutia, Kardinah Indriana
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol 1, No 1 (2021): Februari-Juli 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v1i1.262

Abstract

Saving is the first step in facing a better future for a prosperous life. To achieve this goal, from an early age, it is better if children who are studying in elementary school or kindergarten are taught to like to save money. You don't need a lot of money to save in the savings place, but only enough to set it aside from the smallest nominal, for example Rp. 500, - (five hundred rupiah) first because according to research (Furnham, 1999) that more than 80% of children claim their parents will not give them extra money if they spend it all. This requires saving activities for children. Why saving for early childhood does not require large funds, in this case, the main point of saving is to foster a feeling of being fond of saving since childhood. Why is it done in early childhood? because by doing these habits will foster adult habits later to always save in any circumstances. The form of activities carried out at Community Service (PKM) is in the form of counseling to the children of SMPN 5 kota Bekasi City for grades 1, 2 and 3. The counseling is in the form of an appeal to these children to set aside money if they are given pocket money by their parents . This is done is by providing an example of how to save by carrying a piggy bank that is easy to buy in bookstores or others. Some are made of plastic, cans or fabric. In essence, saving is by setting aside "unused" money to be saved and reused when "needed". This training is an activity of Community Service (PKM) for the residents of Harapan Jaya kota Bekasi Village. The plan for this activity to be carried out in mid-November 2020 at SMPN 5 kota Bekasi which is still in the Bekasi city area.
PENYULUHAN GEMAR MENABUNG UNTUK MASA DEPAN YANG CERAH DI SMP NEGERI KELURAHAN HARAPAN JAYA - KOTA BEKASI Narpati, Bintang; Lubis, Indra; Meutia, Kardinah Indriana
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 1 No. 1 (2021): Februari-Juli 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v1i1.262

Abstract

Saving is the first step in facing a better future for a prosperous life. To achieve this goal, from an early age, it is better if children who are studying in elementary school or kindergarten are taught to like to save money. You don't need a lot of money to save in the savings place, but only enough to set it aside from the smallest nominal, for example Rp. 500, - (five hundred rupiah) first because according to research (Furnham, 1999) that more than 80% of children claim their parents will not give them extra money if they spend it all. This requires saving activities for children. Why saving for early childhood does not require large funds, in this case, the main point of saving is to foster a feeling of being fond of saving since childhood. Why is it done in early childhood? because by doing these habits will foster adult habits later to always save in any circumstances. The form of activities carried out at Community Service (PKM) is in the form of counseling to the children of SMPN 5 kota Bekasi City for grades 1, 2 and 3. The counseling is in the form of an appeal to these children to set aside money if they are given pocket money by their parents . This is done is by providing an example of how to save by carrying a piggy bank that is easy to buy in bookstores or others. Some are made of plastic, cans or fabric. In essence, saving is by setting aside "unused" money to be saved and reused when "needed". This training is an activity of Community Service (PKM) for the residents of Harapan Jaya kota Bekasi Village. The plan for this activity to be carried out in mid-November 2020 at SMPN 5 kota Bekasi which is still in the Bekasi city area.
Co-Authors Achmad Fauzy, Achmad Dias Adi Dharma Lubis, Indra Narpati, Bintang Siregar, B. Wishman