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All Journal JUPE : Jurnal Pendidikan Mandala Jurnal Ilmiah Akuntansi Kesatuan Educivilia: Jurnal Pengabdian Pada Masyarakat
Apriansyah, Ahmad
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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Analisis Komparatif Perlakuan Akuntansi Atas Pendapatan Dan Beban Apriansyah, Ahmad; Pramiudi, Udi; Setiawan, Hendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.276 KB) | DOI: 10.37641/jiakes.v7i1`.199

Abstract

This study is aimed at (1) identifying accounting treatment on revenue and cost) at Tas Tajur, (2) identifying accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and (3) identifying the comparison of revenue and cost before and after the SAK EMKM. Method of analysis used is descriptive qualitative analysis to describe accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and comparing revenue and cost before and after the application of SAK EMKM. Both primary and secondary data are used in this study. The result shows that accounting treatment of revenue and cost at Tas Tajur are based on cash basis. The accounting treatment of revenue and cost in accordance with SAK EMKM using the accrual basis recognized the cost of depreciation and tax cost of the income from the business activities. The accounting treatment already in accordance with SAK EMKM in recognizing the revenue but the assumption used does not match because Tas Tajur uses cash basis, the cost is recognized is in accordance with SAK EMKM but does not recognized the existence of cost of depreciation for the assets owned and does not recognized the existence of tax cost.
Penyediaan Fasilitas Belajar Masyarakat di Era 4.0 Prasetyo, Teguh; Efendi, Irwan; Apriansyah, Ahmad; Hasanah, Uswatun
Educivilia: Jurnal Pengabdian pada Masyarakat Vol. 1 No. 1 (2020): Educivilia: Jurnal Pengabdian pada Masyarakat
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2335.603 KB) | DOI: 10.30997/ejpm.v1i1.2596

Abstract

Permasalahan sumber daya manusia di era revolusi industri 4.0, salah satunya disebabkan fasilitas pendidikan di daerah yang masih kurang. Fakta yang ditemukan dibidang pendidikan di Kampung Cigowong Desa Sukamaju Kecamatan Cigudeg antara lain; rendah kemampuan mengenal huruf para orang tua, minat belajar anak-anak wajib pendidikan masih kurang, dan belum adanya pusat kegiatan pembelajaran bagi orang tua dan anak. Hal ini mendorong untuk terselenggaranya kegiatan pengabdian masyarakat di Kampung Cigowong yang termasuk daerah tertinggal di Kabupaten Bogor. Metode pelaksanaan kepada pengabdian kepada masyarakat dilakukan melalui delapan tahapan, yakni: (1) pembentukan tim, (2) analisis masalah, (3) perumusan tujuan kegiatan, (4) solusi masalah,   (5) persiapan, (6) pelaksanaan, (7) pendampingan program, (8) refleksi dan evaluasi. Selama waktu empat puluh satu hari dosen dan mahasiswa menyusun dan merencanakan program bagi para warga yang ada di Cigowong. Kegiatan pengabdian masyarakat ini bertujuan untuk memfasilitasi belajar anak dan orang tua sehingga masyarakat mampu mengembangkan kompetensi diri dan menyesuaikan perubahan zaman. Fasilitas belajar yang diberikan berupa sarana belajar dari mulai penyediaan pengajar, program bimbingan pembelajaran, penyediaan alat tulis, dan bahan bacaan bagi masyarakat.
Description of Students' Mathematical Problem Solving Ability on Flat Build Material Based on Gender Class VIII Mts Ar-Rahman Kaju Apriansyah, Ahmad; Trisnowali MS, Andi; Sirwanti, Sirwanti; Iswandy, Iswandy
JUPE : Jurnal Pendidikan Mandala Vol 9, No 1 (2024): JUPE : Jurnal Pendidikan Mandala (Februari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v9i1.6700

Abstract

This research is a qualitative research with a descriptive approach which aims to determine the description of students' mathematical problem solving abilities in flat shapes material based on Gender Class VIII MTs Ar-Rahman Kaju which is arranged based on indicators of problem solving abilities, namely indicators of understanding problems, planning solutions, resolving problems and examining return. The data obtained is the result of interviews with 2 male students and 2 female students. The data collection methods used were observation, interviews and problem solving ability tests. The results in this study show that female students are better at solving mathematics problems than male students. It can be seen from this research that female students completed all four indicators of mathematical problem solving ability, while male students were only able to complete two of the indicators of mathematical problem solving ability. 
Co-Authors Hendra Setiawan Irwan Efendi, Irwan Iswandy, Iswandy Sirwanti Sirwanti, Sirwanti Teguh Prasetyo Trisnowali MS, Andi Udi Pramiudi Uswatun Hasanah