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PEMBAHASAN MENGENAI LAPORAN KEUANGAN PERUSAHAAN DAGANG DI SMA TARSISIUS 1 JAKARTA Jonathan, Michelle Leevia; Widyasari
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i1.27248

Abstract

Accounting is an important science to study. Considering that there are many high school students who have started small businesses, our PKM team carries out discussion activities regarding accounting material, one of which is regarding financial reports of trading companies. The aim of holding this lesson is for students to understand the basics of accounting, especially regarding financial reports. This material was discussed at Tarsisius I High School on Wednesday, for 90 minutes. This learning was carried out after we prepared the teaching materials that would be taught to students at Tarsisius 1 High School. The teaching materials we prepared were in the form of theory, example questions and quiz questions to find out how far the students understood about financial reports in trading companies. The lecturer explains the material for 10 to 15 minutes, and then our PKM Team continues with discussing example questions. The discussion of this example question is carried out with the aim that students who study financial reports can better understand the material we want to convey. After discussing the sample questions, we held a quiz with prizes at the end of our learning and also aimed to assess how well we understood and how influential our material discussion activities were on the students. The quiz lasts 10 to 15 minutes with a total of 10 questions via quizizz. The results we got after the quiz, students understood more about the financial reports of trading companies. So it can be concluded that the results of the discussion regarding the trading company's financial reports went well. ABSTRAK Ilmu akuntansi merupakan suatu ilmu yang penting untuk dipelajari. Mengingat banyaknya siswa/i Sekolah Menengah Atas yang sudah memulai bisnis kecil kecilan, maka tim PKM kami melakukan kegiatan pembahasan mengenai materi akuntansi, salah satunya mengenai laporan keuangan perusahaan dagang. Tujuan dari diadakannya pembelajaran ini adalah agar siswa/I memahami mengenai dasar-dasar akuntansi, terutama mengenai laporan keuangan. Pembahasan materi ini dilakukan di SMA Tarsisius I pada hari Rabu, selama 90 menit. Pembahasan materi dilakukan setelah kami mempersiapkan bahan ajar yang akan diajarkan kepada para pelajar di SMA Tarsisius 1. Bahan ajar yang kami siapkan berupa teori, contoh soal, dan soal kuis untuk mengetahui seberapa jauh siswa/i memahami tentang laporan keuangan di perusahaan dagang. Pemaparan materi dilakukan selama 10 hingga 15 menit oleh dosen, dan kemudian Tim PKM kami melanjutkan dengan pembahasan contoh soal. Pembahasan contoh soal ini dilaksanakan bertujuan agar siswa/i yang mempelajari mengenai laporan keuangan ini, dapat lebih paham mengenai materi yang ingin kami sampaikan. Setelah pembahasan contoh soal dilakukan, kami mengadakan kuis berhadiah sebagai akhir pembelajaran kami dan juga bertujuan untuk menilai seberapa paham dan seberapa berpengaruh kegiatan pembahasan materi kami terhadap siswa/i. Kuis berlangsung selama 10 hingga 15 menit dengan total 10 soal melalui quizizz. Hasil yang kami dapatkan setelah kuis, siswa/I lebih memahami tentang laporan keuangan perusahaan dagang. Sehingga dapat disimpulkan, hasil dari pembahasan mengenai laporan keuangan perusahaan dagang berjalan dengan baik.
Development of E-Modules Using Smart Apps Creator to Improve Learning Outcomes of Islamic Cultural History Grade V Ibrahim, Hasbi; Ibrahim, Nurdin; Widyasari
Indonesian Journal of Pedagogy and Teacher Education Vol. 2 No. 1 (2024): Indonesian Journal of Pedagogy and Teacher Education (April 2024)
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijopate.v2i1.178

Abstract

This study aims to develop digital teaching materials in the form of E-modules using Smart Apps Creator in learning Islamic Cultural History that are valid and effective, and can improve student learning outcomes on the material of the exemplary story of Abu Bakar Ash-Shiddiq as a friend and caliph. The development of android-based E-modules follows the Rowntree model which is integrated with the FDD (Feature Driven Development) model which has five stages of the process (Build an Overall Model, Build a Feature List Plan by Feature, Design by Feature and Build by Feature). The research subjects were material experts, instructional design experts, and learning media experts as well as MIT Salsabila students. The sample in this study was class V A. The effectiveness test was carried out by comparing the pretest and posttest scores. The results showed that the quality of the E-module developed was classified as very valid (9302%), very good in the one to one trial (93.96%) very good for small groups (94.29%) and very good for large groups (94.86%). While the t_count value is 6.4915 and the t_table value at a significant level of 5% is 2.0859 then t_count>t_table or 6.4915>2.0859, so h_a is accepted and h_0 is rejected, thus there is a significant difference in the ability between students after being given treatment in the form of using E-Modules. This shows that this E-module is feasible and effective and can facilitate students in analyzing the exemplary story of Abu Bakar Ash-Shiddiq as a friend and caliph.
Development of Hypermedia-Based E-Modules on Reading Comprehension Material for Grade V Indonesian Language Lessons at SDN Gunung Batu 1 Bogor Primayanti, Primayanti; Arief, Zainal Abidin; Widyasari
Indonesian Journal of Pedagogy and Teacher Education Vol. 2 No. 2 (2024): Indonesian Journal of Pedagogy and Teacher Education (August 2024)
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijopate.v2i2.243

Abstract

The purpose of this study was to develop and test the feasibility and effectiveness of hypermedia-based e-modules on reading comprehension material for grade V Indonesian language subjects at SDN Gunung Batu 1 Bogor.  This research uses the Research and Development (R & D) method with the Borg and Gall model which is integrated with the ADDIE model.  The research includes: (1) needs analysis and material analysis, (2) design stage, (3) initial product development, (4) initial test, (5) revision of validation test results, (6) trial use, and (7) improvement.  The results of the development of hypermedia-based e-modules on reading comprehension material for Grade V Indonesian Language lessons at SDN Gunung Batu 1 Bogor are that the product is considered feasible based on the material expert validation score of 78%, and very good and feasible based on the validation scores of media experts 90% and instructional design experts 96%.  The hypermedia-based E-Module shows its effectiveness based on the N-Gain score which gets a percentage of 75%.
PENINGKATAN KOMPETENSI PENGETAHUAN BUKU BESAR AKUNTANSI PERUSAHAAN DAGANG PADA SISWA SMA TARSISIUS 1 Widyasari; Ivonne Patricia
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.v2i1.29224

Abstract

Proficiency in accounting plays a pivotal role in understanding economic transactions and managing businesses. In the midst of daily life, accounting knowledge is crucial for identifying, recording, and communicating financial transactions. However, the high school curriculum in Indonesia often treats accounting merely as a sub-subject under the umbrella of economics, resulting in a low level of interest among students. This is particularly due to the perception that accounting is closely associated with numbers. To address this challenge, a community service activity was conducted at Tarsisius 1 High School, focusing on a deeper exploration of the concepts related to the ledger in accounting for trading companies. This initiative aims to provide a more profound understanding of ledger concepts, a key aspect of accounting systems. Tarsisius 1 High School collaborated as a partner, offering full support for discussing and elucidating ledger concepts in more detail. On November 15, 2023, this activity was conducted in a face-to-face (offline) format. Participants gained a profound understanding of the concepts of perpetual and periodic ledger methods, along with quiz questions designed to hone their accounting skills. The goal is not only to improve students' comprehension of the accounting ledger for trading companies but also to stimulate their interest in pursuing accounting as a major in higher education, particularly at Tarsisius University as a potential program of study. The enhancement of ledger knowledge is expected to equip students with a solid foundation in accounting, instilling confidence in them to explore and pursue careers in this field in the future.
PENGENALAN AKUNTANSI DASAR DALAM MENCATAT DAN MENILAI PERSEDIAAN PERUSAHAAN DAGANG KEPADA MURID SMA TARSISIUS 1 Ivonne Patricia; Widyasari
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.v2i1.29236

Abstract

In the current era of globalization, knowledge of accounting is crucial for high school students as an initial foundation to comprehend the business world. Despite the integration of accounting into the high school economics curriculum, students' awareness and interest in this subject remain limited, particularly regarding the recording and valuation of inventory for trade companies. Therefore, seeks to improve the comprehension of SMA Tarsisius 1 students about fundamental accounting concepts related to recording and valuing inventory. This research will be conducted through a series of instructional activities, focusing on interactive and applicative teaching methods. Students will be guided to understand the steps in recording and valuing inventory, delve into basic accounting concepts, and observe their real-world applications in the context of trade companies. The proposed teaching methods include lectures, group discussions, and hands-on practices using case studies of leading trade companies. The activities are planned to take place offline at SMA Tarsisius 1, Jakarta, on October 18th, 2023. Throughout the activities, we will present the material with a more contextual and engaging approach, utilizing interactive learning media and real case studies. Additionally, guide modules and practice questions will be provided to reinforce student understanding. Expected outcomes of this activity include increased student interest in accounting, a better understanding of inventory recording and valuation, and a more positive outlook on potential careers in the accounting field. The success of this activity is anticipated to assist students in making more informed decisions regarding their choice of study at the university level, with the hope of encouraging more students to select accounting as their major.
PENGARUH LIKUIDITAS, PROFITABILITAS, ACTIVITY RATIO, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Kosasih, Denisa; Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34925

Abstract

This research’s purpose is to analyze the impact of liquidity, profitability, activity ratios and leverage on the financial distress (empirical study on energy and industrial sector listed on the Indonesia Stock Exchange period 2017-2021). Purposive sampling was used in this study to collect data. This study's sample included 13 companies over a five-year period. Multiple regression analysis is used in data processing techniques supported by the Eviews 12 program and Microsoft Excel. The results show that profitability and activity ratio have a positive and significant effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021, while liquidity and leverage have no effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021. The study’s implication is that the company must manage the use of asset efficiently in order to earn profits and avoid financial distress.