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All Journal Jurnal Ekonomi Integra MITRA: Jurnal Pemberdayaan Masyarakat SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting Dinasti International Journal of Education Management and Social Science Jurnal Paradigma Akuntansi Innovative: Journal Of Social Science Research Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Multidisciplinary Approach Research and Science Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bisnis dan Ekonomi IIJSE Jurnal Serina Abdimas
Adang, Ferry
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Implementasi Time-Driven Activity-Based Costing Berdasarkan Pelanggan untuk Meningkatkan Profitabilitas : (Studi Kasus Kantor Akuntan Publik XYZ) Sugianto, Deby; Adang, Ferry
Jurnal Bisnis dan Ekonomi Vol 2 No 4 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i4.72

Abstract

Time-Driven Activity-Based Costing (TDABC) is considered essential for management decision-making, particularly in determining whether to retain or discontinue relationships with clients, in order to achieve sustainable profitability. The application of TDABC in accounting firms is expected to have a positive impact and provide relevant information for decisions aimed at improving profitability. This study aims to maximize profitability margins and cost efficiency in the audit and assurance services sector, focusing on KAP XYZ. The research method employed is qualitative, using descriptive analysis, with primary data collected through interviews and observations, and secondary data obtained from KAP. The results indicate that the implementation of TDABC requires a cost driver based on work hour allocation. Based on the analysis of customer profitability - cost to serve, one client was characterized as "savvy" and another as "aggressive." From the loyalty analysis, eight out of ten clients were identified as "True Friends," highlighting the potential for KAP to retain customers through a service-oriented approach.
PELATIHAN PENYUSUNAN BUKU BESAR, NERACA SALDO, DAN KERTAS KERJA UNTUK SISWA SMA ST. TARSISIUS I Adang, Ferry; Klarisa, Livia; Melawati, Natasha; Thewatt, Candise; Evelyne, Theresya
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.25181

Abstract

ABSTRACT The accounting function has an essential role in the progress of a company. This is because the results of the accounting function carried out by accountants are fair, accountable, transparent and reliable financial statements. The financial statements are the main indicator of The Company's performance, as well as an instrument for investors to make strategic decisions. There are several important indicators that can be assessed from the financial statements, such as the level of liquidity and solvency of The Company. Accountants are professions which has an important role in the preparation of these financial statements. The accounting profession needs to be fostered and developed for high school students in order to produce the next generation of competent young accountants. The Untar PKM Team views that this coaching can be carried out in the form of Community Service Activities at SMA St. Tarcisius I.This Community Service activity is carried out offline in the form of theoretical presentations and simulations in the form of discussing cases of accounting processes in the real world in the process of posting general ledgers, preparing trial balances, and preparing working papers. The result of this activity is an increase in literacy and basic understanding of the basics of accounting for SMA St. Tarsisius I. This Community Service activity was carried out on Wednesday, October 26, 2022 offline at St. Tarsisius I High School. Keywords: accounting, ledger posting, trial balance, working papers ABSTRAK Fungsi akuntansi memiliki peran yang esensial dalam kemajuan suatu perusahaan. Hal ini dikarenakan hasil dari fungsi akuntansi yang dijalankan oleh akuntan adalah laporan keuangan yang wajar, akuntabel, transparan, dan dapat diandalkan. Laporan keuangan adalah indikator utama kinerja Perusahaan, serta sebagai instrumen bagi investor untuk menempuh keputusan strategis. Terdapat beberapa indikator penting yang dapat dinilai dari laporan keuangan, seperti tingkat likuiditas dan tingkat solvabilitas Perusahaan. Akuntan adalah profesi yang berperan penting dalam penyusunan laporan keuangan tersebut. Profesi akuntan perlu dibina dan dikembangkan untuk siswa SMA dalam rangka menghasilkan generasi penerus akuntan muda yang kompeten. Tim PKM Untar memandang bahwa pembinaan ini dapat dilakukan dalam bentuk Kegiatan Pengabdian Kepada Masyarakat di sekolah SMA St. Tarsisius I.Kegiatan Pengabdian Kepada Masyarakat ini dilakukan secara luring yang dilakukan dalam bentuk pemaparan teori serta simulasi dalam bentuk pembahasan soal kasus atas proses akuntansi pada dunia nyata dalam proses posting buku besar, penyusunan neraca saldo, serta penyusunan kertas kerja. Hasil dari kegiatan ini adalah peningkatan literasi dan pemahaman dasar atas dasar-dasar akuntansi bagi siswa SMA St. Tarsisius I.. Kata Kunci: akuntansi, posting buku besar, neraca saldo, kertas kerja
PELATIHAN PERSAMAAN AKUNTANSI UNTUK SISWA SMA KATOLIK RICCI I Adang, Ferry; Melawati, Natasha; Setiyono, Stefani Velisia
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26156

Abstract

A competent Accountant has a role in producing fair, transparent, accountable and reliable financial statements. Professional competence of an Accountant need to be built since high school as a preparatory step in pursuing higher education after high school education. This Community Service (PKM) will be held by conducting training of accounting equation given to Ricci I Catholic High School students located on Jl Kemenangan III, West Jakarta. Activities are carried out in the form of workshop of real life simulations of transactions about accounting equation model with online discussions. This activity will help the Ricci I Catholic High School to increase literacy in understanding the basics of accounting for its students. This activity was held on Monday, March 20, 2023 using the Zoom meeting platform. The output of this activity is mandatory output in the form of proceedings or journals that will be included in the seminar organized by Untar, as well as additional output in the form of articles in the Artikel PINTAR. ABSTRAK Seorang akuntan yang kompeten sangat berperan dalam menyajikan laporan keuangan yang wajar, transparan, akuntabel, dan dapat diandalkan. Kompetensi dari seorang akuntan perlu untuk dibina sejak masa studi SMA sebagai langkah persiapan dalam mengejar Pendidikan di Perguruan Tinggi setelah SMA. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilakukan dalam bentuk pelatihan tentang persamaan akuntansi yang diberikan kepada siswa SMA Katolik Ricci I yang beralamat di Jl. Kemenangan III, Jakarta Barat. Aktivitas dilakukan dalam bentuk lokakarya dari simulasi transaksi yang sering terjadi di dunia nyata tentang persamaan akuntansi yang dilanjutkan dengan diskusi secara daring. Aktivitas ini akan membantu siswa SMA Katolik Ricci I dalam meningkatkan literasi dan pemahaman dalam bidang akuntansi dasar untuk siswanya. Aktivitas ini diselenggarakan pada Senin, 20 Maret 2023 dengan menggunakan Zoom Meeting. Luaran dari kegiatan ini adalah berupa luaran wajib dalam bentuk jurnal atau prosiding yang akan diikutsertakan pada Seminar yang dilaksanakan oleh Untar, dan juga luaran wajib dalam bentuk publikasi di artikel PINTAR.
PELATIHAN PROSES PENJURNALAN PERUSAHAAN DAGANG UNTUK SISWA SMA ST. TARSISIUS I Adang, Ferry; Ivonne Patricia; Jonathan, Michelle Leevia; Sylvia; Theodore Benedict Alvin T
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29217

Abstract

In facing the era of globalization and increasingly complex business dynamics, trading companies are required to remain competitive and adaptive to market changes. The success of a company is not only determined by the products or services offered but also by its ability to manage finances effectively and efficiently. The introduction of training in the journaling process is expected to make a positive contribution to the quality of education at St. Tarsisius I High School. Students will not only gain theoretical knowledge but also practical skills that they can apply in the future, especially if they choose a career path in accounting. The training for the journaling process in the trading company at St. Tarsisius I High School is conducted through face-to-face sessions 10 times, each lasting 90 minutes. This training activity takes place every Wednesday from 2:30 PM to 4:00 PM. After preparation, the PKM team presents theoretical material followed by discussions of example problems to ensure better understanding among St. Tarsisius I High School students. In this activity, the UNTAR PKM team had the opportunity to conduct training in the journaling process for trading companies at St. Tarsisius I High School. The implementation of the activity has yielded satisfactory and effective results. The quiz results and the enthusiasm of St. Tarsisius I High School students indicate that they have gained more knowledge about the journaling process for trading companies. The result of this activity is the transfer of knowledge regarding basic accounting to St. Tarsisius I also prepares them to become Accounting students in the future. This can be a solution to overcome the problems faced by partners regarding limited time in introducing basic accounting knowledge for high school students.
PELATIHAN JURNAL UMUM PERUSAHAAN JASA KEPADA SISWA SMAN 2 JAKARTA Angela, Karin Novena; Adang, Ferry
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29278

Abstract

The Service Company General Journal Training at SMAN 2 Jakarta was designed with the aim of providing opportunities for students who are interested in the world of education to act as teacher assistants at school. The main focus of this training is to provide understanding and application of General Journals in recording service company transactions. Through this training, students are invited to be directly involved in recording service company business accounting activities along with the necessary explanations through diaries and related documentation. It aims to provide students with direct experience and real practice in the world of service company accounting. Teaching Assistance at SMAN 2 Jakarta is carried out for approximately 3 months. The methods used in Teaching Assistance are discussion, conventional and question and answer methods. The discussion method is used when giving practice questions to students in groups where students can discuss with their friends and when students have difficulty working, students can ask the author. Conventional methods are used to explain material on a whiteboard or by using a projector. The question and answer method is carried out with students by asking questions when they have finished explaining the material. This training has had a positive impact at the secondary education level, especially at SMAN 2 Jakarta. By involving students in the role of teacher assistants, this training indirectly helps in creating an interactive learning atmosphere. It is hoped that this training can provide a positive boost to students' interest in accounting and business, as well as provide a sustainable contribution to curriculum development at SMAN 2 Jakarta.
PELATIHAN BUKU BESAR DI SMA NEGERI 2 JAKARTA Theresia, Friska; Adang, Ferry
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29282

Abstract

The Ledger Training at SMA Negeri 2 Jakarta is structured to provide opportunities for students who are interested in education to act as teacher assistants at school. This training aims to increase students' understanding of the concepts and skills related to ledgers in the field of accounting. The teaching assistance program was implemented at State High School 2 Jakarta from 14 August 2023 to 3 November 2023. SMA Negeri 2 Jakarta is a superior state high school located in Taman Sari, West Jakarta. This research uses a cooperative approach in the form of discussion and analysis of student responses to evaluate the effectiveness of assistance in designing interesting and meaningful learning. In cooperative teaching methods, students work together in groups to achieve learning goals. By using cooperative methods, students can learn to work together, share ideas, and overcome challenges together. The results of Teaching Assistance at SMA Negeri 2 Jakarta can be seen in the increase in interpersonal skills and self-confidence of SMA Negeri 2 Jakarta students. The process of interacting with teaching assistants can improve students' communication, collaboration and problem-solving skills. In this way, the MBKM program not only has an impact on students' academic achievement, but also forms individuals who are better prepared to face challenges in the world of education and careers with greater self-confidence. The results of this Teaching Assistance activity include the MBKM report and the 2023 Serina VII Registration Form.
PELATIHAN CHART OF ACCOUNT DI SMA NEGERI 2 JAKARTA Rennath, Marcella Audrey; Adang, Ferry
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29283

Abstract

Training on the Chart of Accounts at SMA Negeri 2 Jakarta, focusing on analyzing financial literacy issues. Understanding the chart of accounts is a crucial foundation for students' financial literacy. The need for understanding the chart of accounts is often insufficient in various public schools, including SMA Negeri 2 Jakarta. The activity focused on grasping the fundamental concepts, including definitions, structures, and applying the chart of accounts in the financial education. The results of this phase assisted students in preparing financial information integrated into the chart of accounts to compile accurate financial statements. Financial literacy analysis was conducted at SMA Negeri 2 Jakarta, concentrating on students' awareness of the chart of accounts in managing personal and organizational finances. The findings revealed that understanding the chart of accounts positively contributed to students' financial literacy. This activity involved mentoring in understanding the chart of accounts. Positive results indicated promising progress, with the hope students' financial literacy at SMA Negeri 2 Jakarta could be significantly enhanced. This research provides a concrete overview of the implementation of chart of accounts training at the secondary education level, offering insights into the context of financial education and the role of the chart of accounts in improving students' financial literacy. The activity is successful based on the positive responses from students’ evaluations at the end of the sessions. The implications of the activity include the development of accounting skills by students, increased value for the school as a partner, and marketing benefits for Tarumanagara University.
PENGENALAN PENGANTAR DAN PRINSIP AKUNTANSI UNTUK SISWA SMAN 2 Adang, Ferry; Lysander, Joshua Jose; Adibah, Zahra Fiany Nur
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32103

Abstract

The digitalization era has a significant influence on creativity and business, including business transactions which require system to maintain companies’ financial. This system is called Accounting and is managed by accountants. Accountants has an important role in maintaining companies’ going concern and economic growth, both for the entity and for the country. Therefore, accounting knowledge is important for high school students to prepare themselves to continue their education in college. It is hoped that this introduction and training regarding the basics of accounting will make a positive contribution to the knowledge of SMA Negeri 2 Jakarta students, not only theoretically but practically, which can be applied individually in the future. This activity was carried out on March 4, 2024, onsite and lasted for 120 minutes. After done in preparations, the PKM FEB team delivered the material and then discussed example questions to help students of SMA Negeri 2 Jakarta better understand the material. In this activity, the PKM FEB Team had the opportunity to introduce and train on the basics of accounting at SMA Negeri 2 Jakarta. The implementation of this activity showed quite good and effective results and responses. The enthusiasm of the students at SMA Negeri 2 Jakarta led to the conclusion that the students were interested in getting to know accounting, and the PKM FEB Team assessed that this training activity was quite successful in providing knowledge related to the basics of accounting. ABSTRAK Era digitalisasi memiliki pengaruh signifikan dalam berkreasi dan berbisnis, termasuk dalam transaksi bisnis yang memerlukan sistem untuk menjaga keuangan perusahaan. Sistem ini disebut Akuntansi dan dijalankan oleh akuntan. Akuntan berperan penting dalam menjaga kelangsungan hidup perusahaan dan pertumbuhan ekonomi, baik untuk entitas maupun negara. Oleh karena itu, pengetahuan akuntansi penting bagi siswa SMA untuk mempersiapkan diri melanjutkan pendidikan ke perguruan tinggi. Pengenalan dan pelatihan mengenai dasar-dasar akuntansi ini diharapkan akan memberikan kontribusi yang positif terhadap pengetahuan pada siswa SMA 2 Negeri Jakarta, siswa tidak hanya teoritis tetapi secara praktik yang dapat diterapkan secara masing-masing pada masa depan. Kegiatan ini dilaksanakan pada tanggal 4 Maret 2024 secara tatap muka yang berlangsung selama 120 menit. Setelah melakukan persiapan, tim PKM FEB menyampaikan materi dan kemudian membahas contoh-contoh soal untuk membantu siswa SMA Negeri 2 Jakarta lebih memahami materi tersebut. Setelah melakukan persiapan, tim PKM FEB menyampaikan materi dan kemudian membahas contoh-contoh soal untuk membantu siswa lebih memahami materi tersebut. Dalam kegiatan ini Tim PKM FEB berkesempatan untuk melakukan pengenalan dan pelatihan dasar-dasar akuntansi pada SMA Negeri 2 Jakarta. Pelaksanaan kegiatan ini menunjukkan hasil dan respon yang cukup baik dan efektif. Antusiasme siswa SMAN 2 Negeri Jakarta memberikan kesimpulan bahwasanya para siswa tertarik untuk mengenal akuntansi dan Tim PKM FEB menilai kegiatan pelatihan ini cukup berhasil dalam memberikan pengetahuan terkait dasar-dasar akuntansi.
PELATIHAN TRANSAKSI DALAM PERUSAHAAN DAGANG PADA SISWA SMAN 2 JAKARTA Adang, Ferry; Bryan Goodwin; Gilbertus Brian
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.34793

Abstract

The digital era demands improved accounting literacy from an early age, including for high school students, so they can understand and apply basic accounting concepts in daily life as well as for future academic and professional purposes. SMAN 2 Jakarta, as a partner in this Community Service (PKM) activity, is committed to enhancing students' understanding of accounting but faces challenges in improving academic performance, particularly in understanding trading company transactions and the practical application of accounting. This PKM activity aims to increase students' knowledge and skills in recording transactions, preparing basic financial statements, and understanding the application of basic accounting in business activities. The methods used include theoretical explanations, interactive discussions, and case-based problem-solving exercises, conducted offline at the school. The results of the training show that this approach significantly improves students’ understanding of the trading company accounting cycle, including transaction recording, account classification, and preparation of income statements and basic balance sheets. Moreover, this activity also builds students’ confidence in participating in national-level accounting competitions. In conclusion, training using interactive and practical methods has proven effective in improving students’ accounting literacy and can serve as a training model for other schools. The outputs of this activity include scientific publication, presentation media, and the potential registration of copyright for the training module used. ABSTRAK Era digital menuntut peningkatan literasi akuntansi sejak dini, termasuk bagi siswa-siswi tingkat sekolah menengah atas, agar mampu memahami dan menerapkan konsep dasar akuntansi dalam kehidupan sehari-hari maupun untuk keperluan akademik dan profesional di masa depan. SMAN 2 Jakarta, sebagai mitra dalam kegiatan Pengabdian kepada Masyarakat (PKM), memiliki komitmen untuk meningkatkan pemahaman akuntansi siswa, namun menghadapi kendala dalam pencapaian prestasi akademik, terutama dalam memahami transaksi perusahaan dagang dan penerapan akuntansi praktis. Kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan dan keterampilan siswa dalam mencatat transaksi, menyusun laporan keuangan sederhana, serta memahami penerapan akuntansi dasar dalam aktivitas bisnis. Metode yang digunakan meliputi pemaparan teori, diskusi interaktif, serta latihan soal berbasis studi kasus yang relevan, dan dilaksanakan secara luring di sekolah. Hasil pelatihan menunjukkan bahwa pendekatan ini mampu meningkatkan pemahaman siswa terhadap siklus akuntansi perusahaan dagang secara signifikan, termasuk dalam aspek pencatatan transaksi, klasifikasi akun, serta penyusunan laporan laba rugi dan neraca sederhana. Selain itu, kegiatan ini juga membangun kepercayaan diri siswa untuk mengikuti kompetisi akuntansi tingkat nasional. Kesimpulannya, pelatihan dengan metode interaktif dan aplikatif terbukti efektif dalam meningkatkan literasi akuntansi siswa dan dapat dijadikan sebagai model pelatihan serupa di sekolah lain. Luaran dari kegiatan ini berupa publikasi ilmiah, media presentasi, serta potensi pendaftaran hak cipta atas modul pelatihan yang digunakan.
Auditor’s Considerations in Providing an Opinion and Paragraph on Material Uncertainty on Going Concern Based on SA 570: Case Study of PT ABC Atmajie, Paula Agatha; Adang, Ferry
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6089

Abstract

This study analyzes the auditor’s considerations in assessing going-concern uncertainty and determining the inclusion of a material uncertainty paragraph in the Independent Auditor’s Report in accordance with SA 570 (Revised 2021). Using a qualitative case study approach, the research examines PT ABC, a technology-based start-up established in late 2024, which has not commenced commercial operations and exhibits early-stage characteristics such as operating losses, negative operating cash flows, and dependence on external funding. Data were obtained from the company’s audited financial statements and the auditor’s report for 2024. The analysis was conducted through the identification of going-concern indicators, evaluation of management’s plans, and assessment of the auditor’s professional judgment. The results show that although PT ABC presents several indicators of financial uncertainty, the auditor concluded that these conditions are consistent with the development stage of a start-up company. Management’s plans, including funding support from shareholders and initial business strategies, were assessed as adequate and feasible to mitigate short-term uncertainties. Therefore, the auditor determined that the going-concern basis of accounting remained appropriate and issued an unmodified opinion accompanied by a separate paragraph disclosing material uncertainty. This study highlights the application of SA 570 in start-up entities and reinforces the importance of contextual analysis and auditor judgment when evaluating business continuity.
Co-Authors Adibah, Zahra Fiany Nur Amin Wijoyo Amiruddin, Ardiansyah Angela, Karin Novena Angella, Angella Atmajie, Paula Agatha Bryan Goodwin Erica Goh Evelyne, Theresya Gilbertus Brian Goodwin, Bryan Heni Imanuel, Steven Ivonne Patricia Jennifer Jonathan, Michelle Leevia klarisa, livia Liony, Raiza Lysander, Joshua Jose Melawati, Natasha Nazarudin Rennath, Marcella Audrey Richard Edbert Setiyono, Stefani Velisia Steven Wiryajaya Sugianto, Deby Sulivyo, Lod SUSENO, JOKO Sylvia Theodore Benedict Alvin T Theresia, Friska Thewatt, Candise Widyasari , Widyasari Wijoyo, Amin Wiryajaya, Steven Yuliana, Khrisna Anggun