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Journal : Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam

Program Pendampingan Implementasi ISAK 35 Dengan Pembuatan Kebijakan Akuntansi Sebagai Pedoman Akuntansi Pondok Pesantren di Kota Batam Arniati Arniati; Danar Irianto; Doni Putra Utama; Muhammad Irsyad Halim; Muhammad Ramadhan Slamet; Riri Zelmiyanti; Sinarti Sinarti
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 2 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v3i2.3578

Abstract

Islamic Boarding School is one of the non-profit institutions that produces financial reports to be presented to stakeholders, there are not many resources in Islamic Boarding Schools that have expertise in accounting and finance, so that in making financial statements they often experience problems, even some who experience bankruptcy. Making the preparation of Accounting Policies is made to provide guidance to Islamic boarding schools in making financial reports. The Accounting Policies provided are SAK ETAP, Components of Accounts such as Asset Accounting, Liability Accounting, Net Asset Accounting, Income and Expense Accounting, Cash Flow Accounting and Notes on Financial Statements. prepare financial reports so that the accountability and responsibility of financial statements can be better accounted for to the public. The method used is training and assistance in the preparation of financial statements based on accounting policies that have been made in accordance with ISAK 35. The Community Service Program for the Batam State Polytechnic Business Management Department has been implemented and is running well, which is followed by all Islamic Boarding Schools in Batam City.
Pendampingan Penyusunan Laporan Keuangan Berbasis PSAK EMKM Bagi Koperasi dan UMKM di Kota Batam di Tengah Pandemi Covid-19 Dedi Kurniawan; Nanik Lestari; Hendra Gunawan; Sinarti Sinarti; Arif Darmawan; Wika Arsanti Putri; Adi Irawan Setiyanto; Danar Irianto; Muhammad Ramadhan Slamet; Muhammad Irsyad Halim; Alfonsa Dian Sumarna
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 2 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v4i2.2878

Abstract

Purpose: This community service activity has two objectives, namely, to carry out one of the tri dharma of higher education, namely community service through the implementation of knowledge held to the community and providing training and assistance in preparing financial reports to MSMEs in Batam City based on a standard. With this training and mentoring, it is expected that there will be an increase in the ability and transfer of knowledge in MSMEs. Benefits: Having been able to prepare financial reports according to standards can be one of the requirements for MSMEs to develop their business by submitting additional capital to third parties such as investors, banks, creditors and others. Then, this activity is expected to increase the activity of the community's economy and have implications for increasing family income in Batam City. Problems: The low ability of MSMEs in making financial reports based on accounting standards such as making reports of cash flow, profit and loss, and financial position. This problem becomes one of the obstacles for business to be sustainable. Methods: The service is carried out in three stages, namely, preparation, implementation, including information gathering, material preparation, material delivery, practice, monitoring, and evaluation, and reporting. In the midst of the current Covid-19 pandemic, it is not possible to conduct direct or face-to-face training and guidance, therefore these training and mentoring activities will be carried out online. The media used by WhatsApp and Zoom.