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All Journal Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Wijayanto, Rakendro
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Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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MENINGKATKAN KOMPETENSI SISWA SMK MELALUI PELATIHAN MENYUSUN LAPORAN KEUANGAN BERBASIS SAK ETAP Ariani, Marieta; Dewi, R. Rosiyana; Hasnawati, Hasnawati; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Anjelisdya, Cia Ajeng
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1068

Abstract

Uji Sertifikasi Kompetensi Teknisi Akuntansi bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi keahlian yang ditempuh selama masa pembelajaran di SMK. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk mempersiapkan siswa SMK menempuh uji sertifikasi untuk mendapatkan pengakuan kompetensi, dengan memberikan pelatihan melalui bimbingan teknis dengan latihan dan variasi soal. Sasaran pengabdian masyarakat adalah siswa SMK yang berdomisili di wilayah Jakarta, Bekasi, Bogor, Tangerang, Rangkasbitung dan Karawang. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan berdasarkan SAK ETAP. Metode pengabdian masyarakat dilakukan melalui penyampaian materi pengetahuan teoritis dan praktis. Dampak dari kegiatan ini adalah meningkatnya kemampuan siswa dalam memahami konsep dasar akuntansi, serta meningkatnya  kemampuan dalam menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
INSURANCE LITERACY AS A CATALYST FOR COMMUNITY EMPOWERMENT AND FINANCIAL INCLUSION Nurhayati; Wijaya, Richy; Esya, Lavlimatria; Wijayanto, Rakendro; Laksmi Subadra, Ni Putu Ayu
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 04 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i04.1647

Abstract

The Community Service Program (PkM) by Trisakti University, titled "Insurance Literacy as an Educational Tool to Raise Insurance Awareness," took place in Kadumanggu Village, Babakan Madang, Bogor. The initiative aimed to enhance public understanding of insurance as a means of managing financial risks. Activities involved 28 participants from diverse backgrounds and included interactive presentations, discussions, and case-based simulations. Program effectiveness was measured through pre- and post-training assessments, analyzed using the Kolmogorov–Smirnov test and paired samples t-test. Findings revealed a statistically significant improvement in insurance literacy (sig = 0.000 < 0.05), highlighting the program's effectiveness. Participants also showed more openness and confidence regarding insurance. Contributing factors included participant enthusiasm, facilitator competence, and relevant materials. However, challenges included limited facilities and participant diversity. Output included higher literacy scores, a training module, and a participant database for future research. The program recommends wider replication, industry collaboration, and digital platforms for broader outreach.
Factors Affecting Dividend Policy In Companies In The Era of Covid-19 Pandemic Ariani, Marieta; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Hasnawati, Hasnawati; Oktaviani, Oktaviani
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.384

Abstract

This study aims to examine the effect of free cash flow, profitability, collateralizable asset and debt policy on dividend policy. The method of data analysis in this study uses the method of multiple regression analysis on Eviews program assistance and data collection method using purposive sampling. The data used are secondary data obtained from 81 data financial statements of sector property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2019-2021. The results of this study indicate that the free cash flow and collateralizable assets variable has a positive influence on dividend policy, while profitability and debt policy variable has no postitive effect on dividend policy
Co-Authors Anjelisdya, Cia Ajeng Ariani, Marieta Dewi, R. Rosiyana Hasnawati Hasnawati Laksmi Subadra, Ni Putu Ayu Nurhayati Oktaviani oktaviani Raharjo, Tyas Pambudi Richy Wijaya