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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Community Development Journal: Jurnal Pengabdian Masyarakat
Puspa Djuita
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Analisis Pengaruh Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pada Kantor Kelurahan Sukajaya Kota Palembang Andini Utari Putri; Vhika Meiriasari; Puspa Djuita
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1331

Abstract

Human resources play an important role in the quality of financial reports. With human resources (HR) who are competent and have a high understanding of managing regional finances, it will also improve the financial reporting they report or which will be presented in accordance with the characteristics of financial statements. The Sukajaya Sub-District Office, several staff who helps in the finance department also has an educational background of high school graduates. This study aims to analyze the influence of human resources on the quality of financial reports at the Sukajaya Village Office, Palembang City. This study uses secondary data in the form of observations (observations). The results showed that the Sukajaya Village Office already had human resources in accordance with the field assigned, namely the financial sector, although not all parties had an undergraduate education background, namely a minimum of high school. Human Resource Competence is the ability of an employee related to knowledge, skills, and attitudes in completing their performance so that they can achieve the desired goals. The Sukajaya Sub-District Office, Palembang City should provide training to staff related to the financial sector so that later they are able to carry out functions related to the financial sector. Keywords: Human Resources, Quality of Financial Reports
ANALISIS PENERAPAN PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG MENURUT PSAK NO 14 PADA CV DANDY BROTHERS KOTA BENGKULU Andini Utari Putri; Vhika Meiriasari; Puspa Djuita; M Setya Pratama
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.2227

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode pencatatan dan penilaian persediaan barang dagangan pada CV Dandy Brothers Kota Bengkulu. Penelitian ini menggunakan data sekunder berupa observasi (pengamatan) dan dokumentasi berupa persediaan dan laporan keuangan pada CV Dandy Brothers. Hasil penelitian menunjukkan bahwa CV Dandy Brothers metode yang digunakan sudah sesuai dengan PSAK No 14 dimana perusahaan tersebut telah melakukan pencatatan persediaan dengan menggunakan metode perpetual. Sedangkan untuk metode penilaian persediaan barang dagangannya dengan menggunakan metode average (rataa-rata).
PELATIHAN KEWIRAUSAHAAN BAGI USAHA MIKRO KECIL DAN MENENGAH DI DESA ALAI SELATAN Andini Utari Putri; Vhika Meiriasari; Puspa Djuita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12246

Abstract

Permasalahan mitra yang terjadi selama pengabdian masyarakat ada beberapa hal yaitu mengenai minimnya pengetahuan mengenai bidang usaha khususnya penjualan dan memasarkan barang secara online. Kurangnya pengetahuan dalam perihal melakukan inovasi dalam melakukan pengembangan barang. Desa Alai Selatan sangat minim mengenai pengetahuan penjualan yang memanfaatkan media social sebagai upaya pemasaran produk – produk yang mereka jual. Metode yang digunakan dalam kegiatan ini adalah dengan pendekatan partisipatif (partisipative approach) dengan kegiatan seperti focus group discussion, wawancara, berkonsultasi, dan menentukan keputusan tindakan. Dalam pelaksanaan kegiatan ini melibatkan peserta berjumlah 20 orang warga desa. Pelaksanaan Kegiatan ini ada beberapa tahapan yaitu : perencananaa, implementasi kegiatan dan evaluasi. Dalam kegiatan pengabdian masyarakat, pelatihan ini memberikan dampak positif bagi warga desa dimana banyak warga desa sudah mencoba melakukan usaha rumahan dengan menggunakan sumber daya yang ada disekitar lingkungan desa mereka. Dan untuk warung – warung yang telah kami berikan pelatihan juga sudah mulai melakukan pemasangan spanduk warung mereka, membuat Instagram dan melakukan perbaikan tata letak serta melengkapi kebutuhan bagi mereka yang memiliki modal lebih dalam menambah barang jualan mereka.
Analisis Penerapan Laporan Keuangan Dalam Pengembangan Kewirausahaan Pada Usaha Dinarban Kota Palembang Puspa Djuita; Andini Utari Putri; Hendra Musa
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 1 (2023)
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i1.3208

Abstract

In this research, it was conducted at the Palembang City Dinarban Business. The type and source of data in this study is qualitative data using secondary data, namely by making observations or observations and documentation in the form of records of production costs needed to calculate sales and purchases in 2022. The financial statements themselves are very important for business continuity in order to find out how much the profits earned and how in the future to treat these profits which can be used as business capital in the next period. Dinarban Enterprises in preparing accounting reports have not prepared a financial position report, this is because Dinarban Enterprises do not understand and are confused about preparing financial reports in accordance with applicable standards. This business also does not take into account assets and liabilities & equity clearly and accurately, and does not take into account the assets owned by DinarBan. The main obstacle is because even though business owners are aware that proper and correct financial reports are important for the continuity of the business being carried out, however, this is considered complicated or troublesome and also a lack of understanding of the business. In addition, the level of education also affects understanding in making financial reports. Therefore, financial reports can be a reference for making a decision. So that it can make it easier for you to run a business. The results of these financial reports can be used as a decision-making tool. Therefore, the authors provide advice for Dinarban Enterprises to implement recording using Financial Reports in accordance with existing accounting standards to make it easier for business owners to make decisions accurately in accordance with business conditions. Keywords: Financial Statements, Entrepreneurship.
Co-Authors Andini Utari Putri Hendra Musa M Setya Pratama Vhika Meiriasari