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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Ekopem: Jurnal Ekonomi Pembangunan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Kontemporer
Leopold Melkiano Triangga Dawu
Universitas Katolik Widya Mandira
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences

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PELATIHAN PEMBUKUAN SINGLE-ENTRY BOOKKEEPING UNTUK UMKM DI PERBATASAN MOTAMASIN (INDONESIA-TIMOR LESTE) Leopold Melkiano Triangga Dawu; Yolinda Yanti Sonbay; Beatrix Yunarti Manehat; Rere Paulina Bibiana; Adiutrix Maria Irayanti Seran; Alfonsus Rodriques Suninono; Monica Perera De Jesus; Albertina Meo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.43185

Abstract

Pengabdian dilakukan di Pos Lintas Batas Negara (PLBN) Motamasin, perbatasan Indonesia dan Timor Leste. Pelatihan diberikan kepada 50 pelaku UMKM yang berada pada area PLBN dengan variasi usaha seperti warung makan kecil, toko kelontong, usaha pembudidayan sayuran, dan peternak kecil. Pelatihan dilakukan menggunakan 3 cara yakni ceramah, diskusi dan praktik langsung. Tahapan pemberian pelatihan adalah Pengenalan Dasar Akuntansi, single-entry bookkeeping dan pentingnya pencatatan Keuangan, Penyusunan Buku Kas, Pengelolaan Arus Kas (Cash Flow serta Praktik Langsung Pencatatan Transaksi dan Penyusunan Laporan Keuangan (Laporan Kas)  Sederhana berbasis single-entry bookkeeping.  Dalam pelatihan materi dan praktik yang diberikan adalah pencatatan keuangan UMKM membantu UMKM mengetahui minimal pemasukan dan pengeluaran dalam satu periode serta membantu dalam pengambilan keputusan untuk kemajuan usaha. Pencatatan dengan single-entry sangat sederhana, dimana setelah mengumpulkan bukti, para pelaku UMKM bisa melakukan pencatatan pada format buku kas yang tersedia. Format buku kas berisi tanggal, keterangan, pengeluaran, pemasukan dan saldo akhir. Para pelaku UMKM juga diberikan pengetahuan untuk mengidentifikasi apakah transaksi terkategori dalam penjualan, pembelian untuk memudahkan pencatatan. Hasilnya pelaku UMKM mengungkapkan pemahamannya terhadap proses pencatatan keuangan berbasis single-entry bookkeeping dan berkomitmen untuk melakukan pencatatan sederhana pada tiap usahan yang mereka jalankan demi kesehjateraan secara ekonomi. Pelaku UMKM adalah tonggak perubahan maka pengetahuan pelaku UMKM akan pencatatan akuntansi akan mendorong pertumbuhan ekonomi perbatasan yang sehat.
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Leopold Melkiano Triangga Dawu; Susana Purnamasari Baso; Maria Odriana Veronica Moi
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2836

Abstract

From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.
GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL Beatrix Yunarti Manehat; Yolinda Yanti Sonbay; Leopold Melkiano Triangga Dawu; Maria Bernadethe Mawarni Gelu Wutun; Chantika Elisabeth Hermanus
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7399

Abstract

Research Purposes. This study evaluates the comparative costs of using incinerators and third-party services in medical waste management at Hospital X. Research Methods The research employs a qualitative approach through interviews, observations, and document analysis. Research Results and Findings The findings reveal that since the incinerator malfunctioned in 2020, Hospital X has lost up to IDR 22.5 billion in revenue over five years and has incurred costs ranging from IDR 359.6 million to IDR 539.4 million for third-party services. Without an operational incinerator, waste management costs have increased, and revenue losses have persisted. Therefore, investment in repairing or procuring an incinerator is recommended to enhance waste management efficiency and ensure the hospital's financial sustainability. The implications of these findings reveal that dependence on third-party waste management leads to substantial cost burdens and long-term revenue loss. A strategic implication is the need for hospitals to reinvest in incinerator facilities to enhance cost efficiency, support sustainable waste policies, and ensure regulatory compliance.
Co-Authors Adiutrix Maria Irayanti Seran Albertina Meo Alfonsus Rodriques Suninono Antonius Y. W Timuneno Beatrix Yunarti Manehat Chantika Elisabeth Hermanus Jaimun, Elfrida Trivonia Jaja, Aurelius Mikael Lengi Jena, Marie Teresa Avilla Manbait Karma, Aprilia Kenas, Familia Fernanda Kolin, Patricia Loe, Maria Gracelinda Malaikosa, Merlyn Salomi Manane, Desmon Redikson Maria Bernadethe Mawarni Gelu Wutun Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Odriana Veronika Moi Monica Perera De Jesus Nufninu, Penina Rekong, Karolina Rere Paulina Bibiana Selfiana Goetha Seran, Maria Bernadette Esy Sofia, Maria Ananias Susana Purnamasari Baso Tanenofunan, Theresia Taseseb, Jilienre Ans Yolinda Yanti Sonbay