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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Global Review of Islamic Economics and Business Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JRA: Jurnal Riset Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Coopetition : Jurnal Ilmiah Manajemen Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abdimas Ekonomi dan Bisnis International Journal of Science and Society (IJSOC) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management JAKBS International Journal of Applied Management and Business
Winwin Yadiati
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Pelatihan Aplikasi Laporan Keuangan atas Standar Akuntansi PSAK 1 Pada BUMDes Guna Mencapai Tujuan Berkelanjutan SDGis Hertati, Lesi; Yadiati, Winwin; Asharie, Asmawati; Heriyati, Agustina
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3404

Abstract

The aim of PKM training is to implement applications to support the achievement of Sustainable Development Goals (SDGs) in BUMDes. The presentation of financial reports to BUMDes by Indo Global Mandiri University lecturers involved three (3) lecturers and four (4) students so that students could put into practice the theories they had gained from studying in the industrial world. The results of PKM activities are so that BUMDes can make financial reports guided by PSAK 1, namely transparent and accurate, for stakeholders to understand the use and management of resources better. This application can help BUMDes to manage and present financial reports more efficiently, saving time and resources that can be allocated to activities that support the achievement of sustainable goals, namely Sustainable Development Goals (SDGs) at BUMDes in accordance with applicable accounting standards and regulations while still complying with regulations. and minimize the risk of non-compliance. Through financial reports produced by BUMDes, BUMDes can monitor financial performance over time, identify trends and patterns that can assist in decision making to achieve sustainable goals. The application of financial reports that are presented in a structured and accurate manner for BUMDes can increase access to external financial resources, such as loans or grants, which can be used to support initiatives.
Pelatihan pelaporan keuangan berkelanjutan memasuki era digitalisasi 5.0. konsolidasian dan laporan keuangan tersendiri pada SAK entitas privat Lesi Hertati; Asmawati Asarie; Haryono Umar; Winwin Yadiati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.22629

Abstract

Abstrak Pentingnya Pelatihan Entitas Privat guna mengkaji kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0, dengan fokus pada entitas swasta yang menerapkan SAK. Kesiapan perusahaan dalam mengadopsi digitalisasi 5.0 sangat bervariasi, tergantung pada sektor industri, ukuran perusahaan, dan tingkat teknologi yang digunakan. Implementasi teknologi dalam proses pelaporan keuangan telah membawa perubahan secara efisiensi dan akurasi dalam penyajian informasi keuangan. Konsolidasi dan penyusunan laporan keuangan tersendiri sesuai SAK untuk entitas swasta memberikan kejelasan dan kepercayaan bagi para pemangku kepentingan terkait dengan kinerja keuangan perusahaan. Kegiatan ini di ikutin oleh mahasiwa, entitas bisnis dan praktisi perusahaan dari berbagai arah secara nasional yang berjumlah 825 orang peserta. Metode yang digunakan dalam pelatihan ini penerapan SAK entitas Privat yang berlaku tahun 2025 serta tantangan dalam menghadapi kompleksitas aturan SAK terintegrasi dengan teknologi dalam proses pelaporan. Pengumpulan data dilakukan dengan menggunakan pretest dan postest serta materi yang berbentuk file dokumen yang dilakukan secara zoom. Kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0 membutuhkan strategi yang matang dalam mengintegrasikan teknologi dengan kebijakan dan prosedur yang ada, serta memastikan konsolidasi dan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Kata Kunci:  pelatihan; pelaporan keuangan berkelanjutan; era digitalisasi 5.0; konsolidasian; laporan keuangan tersendiri; SAK entitas privat. Abstract The importance of private entity training to assess the readiness and implementation of sustainable financial reporting in the digitalization 5.0 era, with a focus on private entities that implement SAK. Companies' readiness to adopt digitalization 5.0 varies greatly, depending on the industrial sector, company size, and the level of technology used. The implementation of technology in the financial reporting process has brought about changes in efficiency and accuracy in the presentation of financial information. Consolidation and preparation of separate financial reports in accordance with SAK for private entities provides clarity and confidence for stakeholders regarding the company's financial performance. This activity was attended by students, business entities and corporate practitioners from various directions nationally, totaling 825 participants. The method used in this training is the application of SAK for Private Entities which will take effect in 2025 as well as the challenges in dealing with the complexity of SAK rules integrated with technology in the reporting process. Data collection was carried out using pretest and posttest as well as material in the form of document files carried out using zoom. Readiness and implementation of sustainable financial reporting in the digitalization 5.0 era requires a mature strategy in integrating technology with existing policies and procedures, as well as ensuring the consolidation and preparation of financial reports in accordance with applicable standards. Keywords: training; sustainable financial reporting; digitalization era 5.0; consolidation; separate financial report; private entity SAK.
Co-Authors Amsaroka, Muhamad Hayan Anhinta Rezwiandhari Anjung Pratama Putri Arie Pratama Asharie, Asmawati Asmawati Asarie Aulia Rahmi, Aulia Budiman, Lucky Satria Citra Sukmadilaga Dede Abdul Hasyir Dewi, Divina Mahardika Erik Syawal Alghifari Euis Nurhayati Evita Puspitasari Harry Suharman Haryono Umar Heriyati, Agustina Ichwan Lazuardi Natapermana ifa hanifia senjiati Ifah Rofiqah Inon Listyorini Inon Listyorini, Inon Josefan Dohardo Sihite Kamilia Lestari Karisma Azahra Hidayah Kuraesin, Arlis Dewi Lesi Hertati Lesi Hertati, Lesi Lolita Putri Maharanny Yulyan Memed Sueb Mochammad Ridwan Mochammad Ridwan Mutia, Puteri Sarah N. R. Handiani Suciati Nisa, Rohadatun Prasojo Prasojo Prasojo, Prasojo Putra, Rosyid Nur Anggara Rafael Martin Ramdany Restiyanti, Wening Rhevinalda Bima Prakarsa Roebiandini Soemantri, Roebiandini Rofiqah, Ifah Rozana, Anisa shafa Aunur Rr Sri Saraswati Said Aryonindito Said Aryonindito Sinaga, Baktiar Djafar Sofik Handoyo Tettet Fitrijanti Winarningsih, Srihadi Yunita, Devianti