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All Journal JRA: Jurnal Riset Akuntansi Indonesian Community Service and Empowerment Journal (IComSE)
Fahrana, Egi
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Arts Computer Science & IT Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI PEMBELAJARAN PROJECT BASED LEARNING (PBL) DALAM UPAYA MENINGKATKAN PEMAHAMAN DAN PENGETAHUAN AKUNTANSI Anggadini, Sri Dewi; Damayanti, Sari; Suryanagara, Gagan; Sukmawati, Ira; Fahrana, Egi; Fitriyanti, Dini
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.9510

Abstract

The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use of the right learning model will greatly affect the success of the learning process. Conventional methods that only focus on material from lecturers to students are now considered less effective. More active learning methods are needed, one of which is the Project Based Learning method. The higher education curriculum in Indonesia should be directed at Case Project Based Learning, where students learn through case analysis and problem-solving. This will acquire skills as a reliable project-solver and better prepare them to enter the world of work. The population in this study were active students in the Accounting study program. The data analysis technique used is a descriptive analysis of the Likert scale. Approaches that help in learning accounting practices Most respondents agreed that PBL helps them in learning accounting practices, and no respondents considered this program less useful.
PENDAMPINGAN PENGELOLAAN KEUANGAN SESUAI ISAK 35 DI PANTI ASUHAN AL AMIN BANDUNG Anggadini, Sri Dewi; Astiani, Elva Anggita; Fahrana, Egi; Damayanti, Sari; Suryanagara, Gagan
Indonesian Community Service and Empowerment Journal (IComSE) Vol 4 No 2 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i2.9526

Abstract

Pemanfaatan praktik akuntansi di Panti Asuhan Al-Amin bertujuan untuk mengelola keuangan, pengambilan keputusan, dan perencanaan jangka panjang guna menciptakan kontrol yang efektif di dalam panti asuhan. Hal ini membantu dalam meminimalkan pengeluaran dan mengidentifikasi kewajiban terhadap pihak eksternal. Namun, temuan kegiatan pengabdian pada masyarakat ini menunjukkan bahwa praktik pengelolaan keuangan di Panti Asuhan Al-Amin belum optimal, sehingga kondisi inilah yang menjadi pertimbangan memilih Panti Asuhan Al-Amin menjadi mitra. Tujuan dari upaya ini meliputi hal-hal berikut: 1. Menyusun Laporan Aktivitas di Panti Asuhan. 2. Merancang Laporan Posisi Keuangan untuk memastikan total aset, kewajiban, dan aset bersih Panti Asuhan. 3. Mengembangkan Laporan Arus Kas untuk menganalisis arus masuk dan keluar transaksi kas yang terjadi selama periode tertentu di panti asuhan. Untuk melaksanakan tugas ini, metode pelatihan digunakan dengan fokus pada pelaporan keuangan di Panti Asuhan. Kegiatan yang dilakukan menggunakan contoh-contoh ilustratif perencanaan pengeluaran keuangan untuk lembaga, praktik pencatatan keuangan, dan implementasi evaluasi atau pengawasan keuangan lembaga. Selain itu, pelatihan pemberdayaan juga diberikan kepada manajemen Panti Asuhan Al-Amin, meliputi tutorial tentang manajemen keuangan, termasuk pengenalan terhadap prinsip-prinsip dasar akuntansi sesuai ISAK 35. Terdapat tantangan di Panti Asuhan Al-Amin yang memerlukan solusi untuk meningkatkan pengetahuan dalam implementasi manajemen keuangan. Pendekatan strategis untuk meningkatkan pengetahuan ini adalah dengan menyebarkan informasi terkait manajemen keuangan dan pelaporan keuangan melalui diskusi dan sesi interaktif yang melibatkan manajemen Panti Asuhan Al-Amin..Berdasarkan evaluasi, bahwa kegiatan pengabdian pada masyarakat ini memberikan manfaat berupa pencatatan laporan keuangan yang sebelumnya bersifat sederhana dan tidak berdasarkan aturan, namun setelah diberikan pendampingan, pencatatan laporan keuangan berpedoman pada aturan ISAK 35
PENINGKATAN PROFITABILITAS UKM: SEBUAH PERSPEKTIF ANALISIS EKOSISTEM BISNIS Sya'roni, Deden Abdul Wahab; Anggadini, Sri Dewi; Yunanto, Rio; Soegoto, Dedi Sulistiyo; Fahrana, Egi; Rosyad, Achmad
Jurnal Riset Akuntansi Vol 16 No 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12492

Abstract

This study aims to determine the influence of the business ecosystem on the improvement of profitability of Small and Medium Enterprises (SMEs) as a form of business success. The method used is descriptive and verificative with several approaches. The unit of analysis in this study is small businesses, with the unit of observation being business owners. Data processing method utilizes Structural Equation Modeling (SEM), and the data used is primary data. The results indicate the presence of a business ecosystem's influence on the increase in profitability, which impacts business success. The research findings demonstrate that a good business ecosystem can affect the enhancement of profitability. This study is expected to be valid for business practitioners and stakeholders in making decisions to achieve long-term business success.
Co-Authors Astiani, Elva Anggita Fitriyanti, Dini Rio Yunanto Rosyad, Achmad Sari Damayanti, Sari Soegoto, Dedi Sulistiyo Sri Dewi Anggadini Sukmawati, Ira Suryanagara, Gagan Wahab, Deden A