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Journal : Comsep : Jurnal Pengabdian Kepada Masyarakat

Edukasi Pengenalan Mie Sehat Organik Dari Buah Dan Sayuran Rozanatul Muti’ah; Nur Aisyah; Sylvia Oktaviani; Kuspitasari Kuspitasari; Nur Aprillah Kartini; Agustiawan Agustiawan
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.359 KB) | DOI: 10.54951/comsep.v1i1.20

Abstract

Community Service on Education on the Introduction of Healthy Organic Noodles from Fruits and Vegetables in order to provide knowledge to the public about the dangers of consuming instant noodles and starting to switch to consuming organic healthy noodles. The goal is to increase public awareness in Marpoyan Damai District, Perhentian Marpoyan Village, RW 11 RT 03, Jl. Inpres Gg. Harmoniousness in the importance of maintaining health by consuming healthy food by creating innovations in food processing that can be consumed by all groups, and giving awareness to housewives that creativity can help increase income. The method used in this Community Service activity is a learning system that is carried out by online training and is equipped with modules and video tutorials on how to make organic healthy noodles. The techniques used in providing the training are lectures, discussions and question and answer methods. The results that have been achieved so far, namely the 2-month service program have made the community have basic knowledge about healthy organic noodles from fruit and vegetables and the manufacturing process.
Pendampingan Penghitungan Harga Pokok Produksi Umkm Pelangi Bakery Berbasis Aktivity Based Costing Agustiawan Agustiawan; Linda Hetri Suriyanti; Wira Ramashar; siti samsiah; nadia fathurrahmi lawita; Dwi Fiona Sari
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.662 KB) | DOI: 10.54951/comsep.v2i2.101

Abstract

Businesses that want to continue to survive in the era of the Asian Economic Community must have the right decisions in determining production costs. Calculation of production costs has an important role in manufacturing companies because it will affect the selling price and can provide optimal profits for the company. Determination of the cost of goods manufactured is very important in the company as a basis for determining the cost of goods sold, so that it can compete with other companies. Activity Based Costing (ABC) system is a production cost calculation system based on the activities consumed by each product. The calculation of the cost of production at the Pelangi Bakery still uses manual calculations or the traditional system. Determination of the cost of production using the ABC system at the Sumber Rejeki bakery has not been able to determine the cost of production correctly because there are several obstacles. The result of calculating the cost of production per unit of the ABC system is greater than the traditional system.
Penyusunan Laporan Keuangan Sekolah Taman Kanak-Kanak Berdasarkan Pendekatan Isak 35 Dwi Fionasari; Siti Samsiah; Wira Ramashar; Nadia Fathurrahmi Lawita; Agustiawan Agustiawan; Rudi Syaf Putra; Linda Hetri Suriyanti
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.882 KB) | DOI: 10.54951/comsep.v3i1.207

Abstract

  The purpose of this service activity is to provide understanding to schools in terms of implementing the preparation of financial statements for Kindergarten (TK) Dewi Sartika Group 1, Kampar District, which refers to ISAK 35 regarding financial reporting of non-profit entities. This activity is carried out to help solve problems faced by managers of non-profit-based educational organizations due to their lack of understanding of accounting for financial reporting in accordance with ISAK 35. Service activities in educational organizations are carried out in several stages, starting with observations and preliminary interviews on objects activity. Then the implementation of the activity, namely by explaining the material about the basics of accounting and ISAK 35. Based on the results of this service activity, it was found that the service participants, namely nine kindergartens who were members of the Dewi Sartika Gugus 1, Kampar sub-district, began to understand and realize the importance of reporting accountability. financial statements in accordance with recommended accounting standards. Keywords: Financial Statement, ISAK 35   Abstrak Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pemahaman kepada sekolah dalam hal menerapkan penyusunan laporan keuangan Taman Kanak-kanak (TK) Gugus 1 Dewi Sartika Kecamatan Kampar yang mengacu pada ISAK 35 tentang pelaporan keuangan entitas nonlaba. Kegiatan ini dilaksanakan untuk membantu menyelesaikan permasalahan yang dihadapi oleh pengelola organisasi pendidikan berbasis nonlaba atas kurang paham nya tentang akuntansi untuk pelaporan keuangan yang sesuai dengan ISAK 35. Kegiatan pengabdian pada organisasi pendidikan ini dilakukan dengan beberapa tahapan, dimulai dengan melakukan observasi dan wawancara pendahuluan pada objek kegiatan. Kemudian pelaksanaan kegiatan, yaitu dengan menjelaskan materi tentang dasar-dasar akuntansi dan  ISAK 35. Berdasarkan hasil dari kegiatan pengabdian ini diketahu bahwa peserta pengabdian  yaitu sembilan TK yang  tergabung dalam Gugus 1 Dewi sartika kecamatan kampar, mulai memahami dan menyadari arti penting dari pertanggungjawaban pembuatan laporan keuangan sesuai dengan standar akuntansi yang dianjurkan. Kata kunci: Laporna Keuangan, ISAK 35