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All Journal Jurnal Ekonomi : Journal of Economic Kinerja JURNAL DIVERSITA Dinamisia: Jurnal Pengabdian Kepada Masyarakat Publika Technomedia Journal Journal on Education Aptisi Transactions on Technopreneurship (ATT) JOURNAL OF APPLIED SCIENCE (JAPPS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Velocity: Journal of Sharia Finance and Banking Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Abdimas Prakasa Dakara Economic Reviews Journal Journal of Comprehensive Science Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Journal of Management and Social Sciences Jurnal Psikologi : Media Ilmiah Psikologi Jurnal Publikasi Ilmu Manajemen PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Velocity: Journal of Sharia Finance and Banking RESLAJ: Religion Education Social Laa Roiba Journal J-CEKI PESHUM Sasambo: Jurnal Abdimas (Journal of Community Service)
Desy Prastyani
Managemen, Fakultas Ekonomi & Bisnis, Universitas Esa Unggul Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Transportation Other

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Journal : Sasambo: Jurnal Abdimas (Journal of Community Service)

 1 
Pendampingan Implementasi Akuntansi Akrual dan Manajemen Pada Koperasi Binaan PT Tripa Maju Bersama Rilla Gantino; Desy Prastyani
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 3: August 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i3.758

Abstract

Koperasi adalah sebuah organisasi ekonomi yang dimiliki dan dioperasikan oleh orang-seorang demi kepentingan bersama. Koperasi melandaskan kegiatan berdasarkan prinsip gerakan ekonomi rakyat yang berdasarkan asas kekeluargaan. Sebagai sebuah badan usaha, maka koperasi perlu di kelola dengan prinsip-prinsip pengelolaan yang sesuai dengan konsep manajemen. Pelaksanaan konsep manajemen secara baik akan menambah peluang untuk koperasi menjadi lebih berkembang.  Koperasi juga memiliki kewajiban untuk membuat laporan keuangan sebagai bentuk pertanggungjawaban kepada semua anggota koperasi. Selama ini banyak koperasi belum menerapkan akuntansi akrual. Oleh karena itu perlu di berikan pengetahuan dan pemahaman melalui latihan nyata dalam menerapkan akuntansi akrual, demikian pula pemahaman terhadap SAK ETAP. Pelakasanaan pemaparan materi melalui media zoom, tatap muka di salah satu koperasi yang dipilih. Hasil dari kegiatan ini adalah terselenggaranya pencatatan secara akrual dan mampu menghasilkan laporan keuangan dengan akuntansi yang berbasis akrual dan sesuai dengan SAK ETAP Assistance in the Implementation of Accrual Accounting and Management at PT Tripa Maju Bersama Fostered Cooperatives  A cooperative is an economic organization owned and operated by people for the common good. Cooperatives are based on activities based on the principle of the people's economic movement based on the principle of kinship. As a business entity, cooperatives need to be managed with management principles that are in accordance with the concept of management. Good implementation of the management concept will increase the opportunity for cooperatives to become more developed.  The cooperative also has the obligation to make financial statements as a form of accountability to all members of the cooperative. So far, many cooperatives have not implemented accrual accounting. Therefore, it is necessary to provide knowledge and understanding through real exercises in applying accrual accounting, as well as an understanding of SAK ETAP. The implementation of the presentation of a ran material through zoom media, and mentoring activities are also carried out with face-to-face media at one of the selected cooperatives. The result of this activity is the implementation of accrual recording and being able to produce financial statements with accrual-based accounting and in accordance with SAK ETAP
Pelatihan dan Pendampingan Perencanaan Laba dan Laporan Keuangan pada UKM Binaan PT.Kimia Farma Rilla Gantino; Desy Prastyani
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 3 (2023): Agustus
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i3.1284

Abstract

Perencanaan laba merupakan kegiatan yang penting karena dapat mengoptimalkan pengguanaan sumber daya, dapat dimanfaatkan juga sebagai langkah awal membuat rencana pemasaran dalam rangka meningkatkan penjualan dan laba. Perencanaan laba tidak saja digunakan oleh perusahaan besar namun juga dapat diimplementasikan pada usaha kecil dan menengah. Selain itu peran laporan keuangan juga penting guna memberikan informasi bagi para pengguna laporan antara lain adalah pemerintah dalam rangka peningkatan pendapatan pajak. Oleh karena itu dilaksanakan pelatihan sekaligus praktek perencanaan laba dan pembuatan laporan keuangan pada UKM binaan PT. Kimia Farma. Praktek perencanaan laba dilakukan dengan presentasi materi oleh fasilitator kemudian peserta wajib mengerjakan tugas berupa pemisahan biaya tetap dan biaya variabel pada usaha masing-masing yang dilanjutkan dengan menghitung besaran nilai BEP. Pelatihan pembuatan laporan keuangan juga dilakukan dengan presentasi materi dan dilanjutkan dengan mengerjakan tugas melakukan pencatatan, dan pembuatan laporan sesuai dengan siklus akuntansi.  Profit Planning and Financial Reports Training and Mentoring on PT.Kimia Farma's assisted SMEs Profit planning is an important activity because it can optimize the use of resources, it can also be used as a first step in making a marketing plan in order to increase sales and profits. Profit planning is not only used by large companies but can also be implemented in small and medium enterprises. In addition, the role of financial reports is also important in providing information for report users, including the government in order to increase tax revenues. Therefore, training is carried out as well as the practice of profit planning and preparing financial reports for SMEs assisted by PT. Pharmaceutical Chemistry. The practice of profit planning is carried out by presenting material by the facilitator, then the participants are required to carry out tasks in the form of separating fixed costs and variable costs for each business, followed by calculating the BEP value. Training on making financial reports is also carried out by presenting material and continuing with work on recording tasks, and preparing reports in accordance with the accounting cycle.
Co-Authors Adini Fasa Salzabila Agustina, Noni Aisyah Ratnaningtyas Aldi Saryono, Bagus Alif, Muhammad Ikhsan Alvina Hannah Ahmad Annis Syahzuni, Barlia Ari Anggarani Winadi Prasetyoning Tyas Arianti, Yuanita Aryanti, Dessy Barus, Debi Angelina Br Bintoro, Annida Ningrum Citra Resdiyanti Dheatasya Ezra Willenda Dojeng Meisi Koo Dudhat, Amitkumar Eka Bertuah Fauzi, Muhammad Fikri, Helmi Hafizh, Muhammad Farroz Heriyanti Jhon Viter Marpaung Kaur, Simarjir Laiy Roikhatun Maretha Intan Puteri Marhisar Simatupang, Marhisar Meria, Lista Muhammad Finsa Gribaldi Muhammad Ihsan Alif Nazruddin Safaat H Novera Kristiani Nurhayani Nurhayati Nurhayati Nurhayati Nurhayati Pia Agustina Prya, Dekha R. A. Nurlinda RILLA GANTINO Rina Anindita Safiani A. Faaroek Safitri M Safitri, Safitri Mursyid Saukani Setiyati, Ritta Setiyati, Ritta Sudirman Sudirman Sulis Mariyanti Tamamudin Taufiqur Rahman, Taufiqur Wahyu Cahyaning Tias Wahyu Muhammad Rizky Zadriansyah, Nadhif Zahro, Siti Sulhah Husniyatul Zsazsa Baziska Ulitama