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Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK ETAP Bagi UMKM di Kecamatan Sungai Pinyuh Soraya; Oscar Rynandi; Sari Zawitri; Elsa; Theresia; Tomi Rezano; Khamim
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 1 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian pada masyarakat bertujuan untuk memotivasi pelaku bisnis untuk menggunakan SAK ETAP dalam menyusun laporan keuangannya dan membekali pengetahuan dan keterampilan pelaku UMKM dalam menggunakan akuntansi untuk kegiatan bisnisnya, sehingga laporan keuangan yang sesuai dengan standar dapat tersusun dengan benar. Adapun peserta yang hadir sebanyak 24 peserta (85,7%) dari 27 peserta yang ditargetkan, yang berasaldari 8 Desadan 1 Kelurahan di Kecamatan Sungai Pinyuh. Metode yang diterapkan yakni metode ceramah, tutorial, dan diskusi. Dalam metode ceramah, peserta akan diberikan materi tentang penyusunan laporan keuangan sesuai dengan SAK ETAP. Sebelum memberikan ceramah, pesertaakan diberikan soal pre test terlebih dahulu. Hasil pre test menunjukkan bahwa 88,64% peserta belum memahami akuntansi. Dalam metode tutorial, peserta diberikan simulasi dan pendampingan proses akuntansi dari suatu kasus mulai dari pencatatan sampai dengan menyusun laporan keuangan. Metode diskusi dilakukan untuk mendiskusikan setiap permasalahan yang dihadapi peserta. Di akhir kegiatan dilakukan post test, yang menunjukkan bahwa 81,35% peserta sudah memahami akuntansi. Hal ini berarti, terdapat peningkatan pemahaman peserta dari sebelum mengikuti pelatihan dan setelah mengikuti pelatihan. Keberhasilan kegiatan ini dapat dilihat dari kemampuan peserta dalam membuat laporan keuangan yang ditunjukkan dengan tersedianya laporan keuangan di UMKM masing-masing peserta.
Pengembangan Kapasitas Sumber Daya Manusia Indonesia di Slovakia Yosepha, Sri Yanthy; Yohannes Ferry Cahaya; Theresia
Jurnal Bakti Dirgantara Vol. 2 No. 1 (2025): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/0d82rk36

Abstract

Globalisasi dan kemajuan teknologi telah mendorong peningkatan kebutuhan akan sumber daya manusia (SDM) yang kompeten dan berdaya saing tinggi. Dalam konteks ini, pengembangan kapasitas SDM Indonesia di luar negeri menjadi salah satu strategi penting untuk meningkatkan kualitas tenaga kerja Nasional. Penelitian ini bertujuan untuk mengeksplorasi upaya pengembangan SDM Indonesia yang berada di Slowakia, negara Eropa Tengah dengan sistem pendidikan dan pelatihan yang berkualitas tinggi. Fokus utama program-program pendidikan, pelatihan, dan kolaborasi internasional yang dapat dimanfaatkan oleh diaspora Indonesia di Slowakia, serta tantangan yang dihadapi dalam proses adaptasi budaya dan akademik. Kerjasama Internasional ini yang dipelopori oleh KBRI Slowakia membuat Pengabdian Kepada Masyarakat Magister Manajemen Program Pascasarjana Universitas Dirgantara Marsekal Suryadarma menjadi lebih berwarna. Metode yang digunakan dalam pengabdian ini meliputi webinar internasional. dan sesi diskusi interaktif. Kegiatan ini melibatkan partisipasi aktif sumber daya manusia Indonesia di Slowakia yang membuat kolaborasi global. Webinar Internasional ini menghadirkan narasumber yang kompeten di bidang Karakter Building dan SDM. Pengumpulan data dilakukan melalui kuesioner setelah kegiatan untuk mengukur perubahan tingkat keaktifan. Hasil kegiatan menunjukkan peningkatan diskusi interaktif antara SDM Indonesia yang ada di Slowakia signifikan. Metode penelitian menggunakan webinar serta diskusi mendalam secara profesional, dan organisasi diaspora Indonesia di Slowakia. Hasil menunjukkan bahwa sebagian besar responden sangat menikmati diskusi masyarakat Indonesia yang berada di Slowakia dengan Duta Besar dan Rektor Unsurya.   Globalization and technological advances have driven an increase in the need for competent and highly competitive human resources (HR). In this context, developing the capacity of Indonesian HR abroad is one of the important strategies to improve the quality of the national workforce. This study aims to explore efforts to develop Indonesian HR in Slowakia, a Central European country with a high-quality education and training system. The main focus of international education, training, and collaboration programs that can be utilized by the Indonesian diaspora in Slowakia, as well as the challenges faced in the process of cultural and academic adaptation. This international collaboration pioneered by the Indonesian Embassy in Slowakia makes the Community Service of the Master of Management Postgraduate Program of Marshal Suryadarma Aerospace University more colorful. The methods used in this service include international webinars and interactive discussion sessions. This activity involves the active participation of Indonesian human resources in Slowakia which creates global collaboration. This international webinar presents competent speakers in the fields of Character Building and HR. Data collection was carried out through a questionnaire after the activity to measure changes in the level of activity. The results of the activity showed a significant increase in interactive discussions between Indonesian human resources in Slowakia. The research method used webinars and in-depth discussions professionally, and Indonesian diaspora organizations in Slowakia. The results showed that most respondents really enjoyed the discussions of the Indonesian community in Slowakia with the Ambassador and the Rector of Unsurya.
Analysis of the Implementation of Hospital Management Information Systems (SIMRS) to Improve the Quality of Pharmaceutical Services: Literature Review Astuti, Rina; Theresia
Dinasti International Journal of Digital Business Management Vol. 6 No. 3 (2025): Dinasti International Journal of Digital Business Management (April - Mei 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i3.4670

Abstract

Hospital Management Information System (SIMRS) is a communication information technology that integrates and processes the entire flow of hospital service processes. SIMRS currently has a very important role in hospital management because it can help manage hospital operations both in data processing and patient service activities. This research is intended to analyze the implementation of the Hospital Management Information System (SIMRS) in order to improve the quality of services in hospitals, especially pharmaceutical services. The research uses a qualitative method with a literature review approach that analyzes various literature sources relevant to the topic of implementing the Hospital Management Information System (SIMRS) which has an important role in improving the quality of pharmaceutical services in hospitals. The results of the analysis show that the implementation of SIMRS can improve the efficiency of drug management, prescription accuracy and patient therapy monitoring. The success of SIMRS implementation is influenced by careful planning, user training, and system maintenance. This research contributes to the development of SIMRS implementation strategies to improve the quality of pharmaceutical services.
Exploring the Correlation Between Nursing Management Functions and Nurse Mentorship Implementation in Clinical Practice Sitorus, Evalina; Winarsih, Winarsih; Sihombing, Riama Marlyn; Theresia
International Journal Scientific and Professional Vol. 4 No. 2 (2025): March-May 2025
Publisher : Yayasan Rumah Ilmu Professor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56988/chiprof.v4i2.100

Abstract

Mentoring has been recognized as a valuable approach to decreasing turnover and enhancing nursing quality management indicators. The mentor must possess managerial functions to accomplish the objectives of mentorship. The mentors must perform management functions for mentees during the mentoring process, such as creating a comfortable and safe learning environment, assisting mentees in problem solving, jointly finding solutions, providing reinforcement, and empowering mentees by honing mentees' abilities to improve their competence. This study sought to determine the correlation between nursing management duties and the execution of nurse mentorship at a private hospital located in West Indonesia. The research design employed a quantitative correlational methodology utilizing a cross-sectional approach. The research participants consisted of 43 mentees recruited by a complete sample technique. The research employed a Likert scale questionnaire and analyzed data using chi-square methods. There is a significant statistical relationship between nursing management functions and implementation of mentorship (p<0.001). The study concluded that nursing management functions correlated significantly with the implementation of nurse mentorship in the hospital.
Ciptakan Lingkungan Hidup Yang Bebas Dari Sampah Dengan Cara Budidaya Maggot Lalat BSF Sepyanto, Nur Fajar; Yusuf, Ratu Haulah Kholillah; An Nisa, Darni; Awaliyah, Ahda Bayani; Darmawan, Muhammad Arfi; Theresia; Hulaifah, Siti
ANDAN JEJAMA: Indonesian Journal of Community Engagement (IJCE) Vol. 3 No. 2 (2024): Indonesian Journal of Community Engagement (IJCE) ANDAN JEJAMA
Publisher : FMIPA Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijceaj.v3i2.32

Abstract

Limbah merupakan suatu permasalahan utama di Indonesia, pengelolaan limbah masih belum maksimal di setiap daerah di Indonesia dan hal ini menjadi masalah yang perlu kita perhatikan. Salah satu cara yang bisa dilakukan untuk mengurangi limbah, terlebih limbah organic yaitu dengan cara budidaya lalat maggot BSF (Black Soldier Fly). Melihat potensi limbah organic yang dihasilkan oleh masyarakat, tim KKN Universitas Lampung melaksanakan pelatihan budidaya lalat maggot BSF (Black Sodier Fly) di Desa Carita, Kecamatan Carita, Kabupaten Pandeglang, Provinsi Banten. Tujuan dari program ini adalah memberdayakan warga Desa Carita mengolah sampah organik melalui budidaya maggot lalat BSF menjadi pakan ternak. Metode pelaksanaannya yaitu dengan melakukan pelatihan atau sosialisasi bersama staff desa. Hasil kegiatan ini adalah adanya produksi pakan ternak langsung dari larva dewasa maggot BSF (Black Sodier Fly) dan pupuk premium dalam kemasan siap dipasarkan.
Analisis Hukum Waris Adat Terhadap Pernikahan Berimpal di Suku Adat Karo (Studi di Kelurahan Padang Mas Kecamatan Kabanjahe Kabupaten Karo Sumatera Utara) Theresia; Sembiring, Rosnidar; Runtung; Maria
Jurnal Hukum Lex Generalis Vol 6 No 6 (2025): Tema Hukum Keluarga
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i6.1498

Abstract

The marriage ceremony of the Karo tribe is a sacred ritual that must be performed before couples can participate in other traditional ceremonies, with an exogamy system that requires marriage outside the clan (berimpal marriage) but creates complexity in terms of inheritance distribution and property arrangements. This empirical juridical research in Padang Mas Village, Kabanjahe District, Karo Regency analyzes the inheritance distribution mechanism in berimpal marriages and legal protection for heirs through literature study and interviews with descriptive analysis. The research findings show that the Karo inheritance system is patriarchal in nature, granting exclusive rights to male children according to traditional customs, however its legal protection depends on local government recognition and the Karo customary system does not have positive legal force as evidenced by the Supreme Court decision that recognizes the inheritance rights of female children, while inheritance dispute resolution can be conducted through two approaches namely civil law that guarantees legal certainty and kinship system that prioritizes social harmony and maintenance of kinship relationships.
PENGARUH STRATEGI PENGELOLAAN KELAS DALAM MENINGKATKAN KEDISIPLINAN SISWA KELAS IV SD BUDI MURNI 2 MEDAN TUNTUNGAN TAHUN PEMBELAJARAN 20232024 Manullang, Liskawaty; Theresia
Jurnal Pendidikan: Media, Strategi, dan Metode VOLUME 01 NO 01 AGUSTUS 2024
Publisher : Pustaka Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0905.vol1iss1no03pp10

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh strategi pengelolaan kelas dalam meningkatkan hasil belajar siswa kelas IV SD BUDI MURNI 2 Medan Tuntungan Tahun Pembelajaran 2023/2024. Metode penelitian yang digunakan adalah metode eksperimen dengan jenis penelitian kualitatif. Untuk memperoleh data yang diperlukan wawancara sebanyak 6 pertanyaan. Jumlah sampel penelitian sebanyak 6 guru berdasarkan teknik purposive sampling. Untuk mengetahui kedisiplinan siswa, penelitian melakukan wawancara dengan guru. Hasil dari wawancara tersebut sebagai berikut: (1) tempat duduk yang tidak beraturan, (2) siswa yang suka ribut, (3) guru yang tidak menetapkan aturan, (4) siswa yang kurang fokus dalam pembelajaran, (5) siswa cenderung ingin bermain-main saja. Selanjutnya setelah penerapan strategi pengelolaan kelas peneliti memperoleh data melalui wawancara sebagai berikut : (1) siswa semakin aktif dalam pembelajaran, (2) letak tempat duduk yang beraturan, (3) terjalin komunikasi yang baik antara guru dan siswa , (4) aturan dan rutinitas yang jelas, (5) hasil belajar siswa meningkat. Berdasarkan data tersebut dapat diketahui bahwa strategi pengelolaan kelas berpengaruh terhadap kedisiplinan siswa
Peran Dan Fungsi Influencer Di Media Sosial Fauzi, Achmand; Saing, Bungaran; Nazira, Nawfa Ayu; Putri, Salsabila Aninda; Pangeswati, Saron Okavia; Nurhasanah, Shandra Dewi; Maharani, Suci; Theresia
Jurnal Bisnis dan Ekonomi Vol 2 No 1 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i1.16

Abstract

Abstrak : Era digital saat ini, strategi pemasaran telah menggunakan sosial media sebagai media penjualan produk. Penelitian ini menghasilkan salah satu cara terbaik menggunakan media sosial adalah sebagai cara untuk mempromosikan produk menggunakan peran para influencer untuk mendatangkan atau menarik pelanggan. Media sosial juga dapat digunakan untuk mengumpulkan informasi dan ulasan tentang barang atau jasa yang akan dijual, menarik minat dan respons pelanggan sebelum mereka memutuskan untuk membeli barang atau jasa tersebut. Tujuan : Untuk mengetahui peran dan fungsi influencer dalam meningkatkan penjualan produk melalui platform sosial media. Metodologi : Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review. Hasil penelitian : Salah satu cara terbaik mengguanakan media sosial adalah sebagai cara untuk mempromosikan produk menggunakan peran para influencer untuk mendatangkan atau menarik pelanggan.
ETHICS OF SOCIAL MEDIA COMMUNICATION ON TIKTOK ACCOUNTS LOADED WITH SARCASM: GEN Z OPINION Pandjaitan, Rosmawaty Hilderiah; Theresia
Jurnal Komunikasi dan Bisnis Vol. 11 No. 1 (2023): May
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jkb.v11i1.984

Abstract

Gen Z is the largest generation in Indonesia (born 1997-2012) (2020 census results). A generation that enjoys seeking the truth and has access to social media for a long time. They have the most access to TikTok on social media. The issue is that there are many videos on the social media platform TikTok that are sarcastic and contain crude language. What is Gen Z's opinion regarding the communication ethics on social media TikTok that full of sarcasm? In a constructivist paradigm, this kind of qualitative research employs an intrinsic type of case study research methodology. This in-depth interview was conducted with five members of Gen Z from five private university in Jakarta in a semi-structured manner. The outcome: One, according to Gen Z, speaking harshly on social media platform TikTok that is not intended to offend someone is ethical and does not go against the politeness of communication, even though it is full of sarcasm and has a negative impact on society. Depending on the communicator's intention and purpose when communicating; Two, from the perspective of Terminus technikus, knowledge and actions, as well as the capacity to speak roughly, are the results of the learning process; Three, speaking harshly is acceptable as long as it is not intended to be derogatory and is in accordance with manner and custom, which are aspects of human nature; Fourth, dialogic, situational, political, and legal perspectives are employed to elaborate ethical standards on sarcastic accounts. Gen Z does not use religious or ultitarian perspectives; Fifth, speaking harshly can also be used as a way to express courage, optimism, and self- actualization. It can also be used as a way to gain fame and get likes, comments, and followers.
PERAN PROGRAM ASISTENSI MENGAJAR DALAM MENINGKATKAN KOMPETENSI KEGURUAN PADA MAHASISWA PROGRAM STUDI PENDIDIKAN GURU SEKOLAH DASAR Joen Parningotan Purba; Reflina Sinaga; Liskawaty Manullang; Theresia; Nora Wita Purba; Wido Munthe; Dahlia F. Simanullang
Journal of Golden Generation Education Vol. 1 No. 1 (2025): Juni 2025 : Journal of Golden Generation Education
Publisher : PT. LEMBAGA PENERBIT PENELITIAN NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgge.v1i1.5

Abstract

The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.