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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL ABDIMAS PLJ AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Summa : Journal of Accounting and Tax
Kurniawan, Elan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analysis of the Effect of Liquidity, Inventory Variability on Profit Before Tax for FIFO & Average Inventory Accounting Methods Maulida, Aufa Fahmadia Jihan; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.86

Abstract

This study aims to determine the effect of liquidity inventory variability on profit before tax for the Fifo and average inventory method. The sample used in this study is a pharmaceutical company listed on the Indonesia Stock Exchange during the research period 2016-2020, which presents reports of financial statements that have been audited successively, with eight companies as research samples using the purposive sampling method. The results of research with discriminant analysis Liquidity have a significant effect on Profit Before Tax for the FIFO Inventory Method, and the average discriminant analysis of Inventory Variability has a substantial effect on Profit Before Tax for the FIFO Inventory Method and the average in the Pharmaceutical sector listed on the Indonesia Stock Exchange for the period 2016 -2020.
PELATIHAN PENGELOLAAN KEUANGAN BAGI UMKM DI DESA CIKARAGEMAN KABUPATEN BEKASI JAWA BARAT: IMPLEMENTASI PRINSIP AKUNTANSI SEDERHANA Mujiani, Sari; Patriandari, Patriandari; Rianto, Rianto; Kurniawan, Elan; Abdurrosyid, Moh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26458

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan penerapan prinsip akuntansi sederhana bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Cikarageman, Kabupaten Bekasi, Jawa Barat. Latar belakang kegiatan ini didasarkan pada rendahnya pemahaman keuangan di kalangan UMKM, yang berpotensi menghambat pertumbuhan ekonomi lokal. Metode pelatihan partisipatif dan interaktif diterapkan, melibatkan tokoh masyarakat, pemilik UMKM, dan pemerintah desa. Materi pelatihan meliputi prinsip akuntansi, pencatatan transaksi, dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman literasi keuangan dan kemampuan menerapkan prinsip akuntansi sederhana oleh peserta. UMKM di Desa Cikarageman mampu meningkatkan transparansi dan keteraturan pencatatan keuangan mereka. Dampak positif terlihat dalam perkembangan bisnis dan kontribusi lebih besar terhadap ekonomi lokal.
Co-Authors Abdurrosyid, Moh. Efrinal, Efrinal Fahrunniza, Iska Fallah, Naufal Juardi Latifah Latifah Mardiyah, Winda Maulida, Aufa Fahmadia Jihan Mujiani, Sari Patiandari, Patiandari Patriandari, Patriandari Putranto, Panji Rianto Rianto Santika, Sindi Sasmaya, Shabrina Dea