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Pengembangan Kompetensi Akuntansi dan Perpajakan Siswa SMK Mitra Bakti Husada – Bekasi Widiyanti Rahayu Budi Astuti; Dewi Gunherani; Muliyani Muliyani; Sri Agustini; Fithrah Kamaliyah
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.7896

Abstract

Professional competence as a pharmacist assistant really needs to be equipped with accounting and tax knowledge. Entering the business world, inevitably, in order to be successful, it must be done professionally, namely equipped with the skills to manage finances and taxes, so that in managing finances, students need to be equipped with this knowledge. The training programs that will be provided are accounting and tax. The program was chosen because it was considered important and was expected to provide education to these students. Accounting and tax materials are important materials as a provision for them to increase their ability to become entrepreneurs. By mastering accounting and taxes, it is expected that they can manage their business by compiling accounting and tax (fiscal) financial reports according to applicable standards.
The Evaluation of Accounting And Taxation Training Sri Agustini; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p179-194

Abstract

The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.
Upaya Peningkatan SDM Yayasan Pondok Sakinah melalui Pelatihan Soft Skill dan Hard Skill (Kedisiplinan, Akuntansi, dan Perpajakan) Sri Agustini; Dewi Gunherani; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Fithrah Kamaliyah
Jurnal Pengabdian Pada Masyarakat Vol 6 No 3 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202163.905

Abstract

EFFORTS TO IMPROVE HUMAN RESOURCES OF PONDOK SAKINAH FOUNDATION THROUGH SOFT SKILL AND HARD SKILL TRAINING (DISCIPLINE, ACCOUNTING, AND TAXATION). The Pondok Sakinah Foundation aims to build a generation of people who are intellectually capable, morally elegant, and focus on learning the totality of piety, which is the hope of Indonesian Muslims. The Accounting Study Program (Prodi) of Pamulang University (Unpam) plays an active role in improving the quality of life of the community through Community Service (PKM). Community Service is education which is then continued with research which is actually a preparation to face real cases. Research is also a contribution from universities, especially lecturers, to the community. PKM is implemented by providing training on emotional intelligence, discipline, accounting and taxes. The program was chosen because it is considered important and is expected to provide education to the students. The material provided is an important material as their provision to increase their knowledge. By obtaining these materials, it is hoped that they can become people who are able to manage their own emotions and are disciplined in managing and applying the material provided.
Upaya Penguatan Skill Siswa melalui Pelatihan Kewirausahaan, Akuntansi, dan Hukum Bullying Dewi Gunherani; Sri Agustini; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Fithrah Kamaliyah
Jurnal Pengabdian Pada Masyarakat Vol 7 No 1 (2022): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.118 KB) | DOI: 10.30653/002.202271.46

Abstract

EFFORTS TO STRENGTHEN STUDENT SKILLS THROUGH ENTREPRENEURSHIP TRAINING, ACCOUNTING, AND BULLYING LAW. The Efforts to Strengthen Student’s Skills through Entrepreneurship Training, Accounting, and Law of Bullying. graduates of SMK Mitra Bakti Husada - Bekasi majoring in Nursing and Pharmacy with the business world, because they are intended as ready-to-use personnel who are struggling to provide nursing and pharmacy services that are needed by hospitals and pharmacies for medical services to the community or can also be used as ready-made workers in drug and pharmaceutical companies that serve the community. Nursing assistants and pharmacist assistants really need to be equipped with knowledge of entrepreneurship, accounting and law. Entering the business world, like it or not, in order to be successful, it must be done professionally, which is equipped with the skills to manage finances and taxes, so that in managing finances, students need to be equipped with this knowledge. The training programs that will be provided are entrepreneurship, accounting and law. The program was chosen because it is considered important and is expected to provide education to these students. This material is an important material as a provision for them to improve their ability to be entrepreneurs, be able to manage finances and maintain social ethics, and respect each other.
Analisa Yuridis terhadap Laporan Akuntansi berdasarkan Undang - Undang No.17 Tahun 2003 tentang Keuangan Negara di Tangerang Selatan Widiyanti Rahayu Budi Astuti; Herliana Heltaji
Inovasi Vol 10, No 1 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i1.p172-182.30416

Abstract

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara yang menekankan pada basis kinerja dalam penganggaran menjadi landasan penting bagi orientasi baru ini di Indonesia. Selanjutnya, Undang-Undang Nomor 1 Tahun 2004 tentang Keuangan Negara membuka koridor baru bagi penerapan basis kinerja ini di lingkungan instansi pemerintah. Dimana dalam pasal 68 dan pasal 69 Undang-Undang Nomor 1 Tahun 2004 disebutkan bahwa instansi pemerintah yang tugas pokok dan fungsinya memberikan pelayanan kepada masyarakat, termasuk pelayanan pemerintahan yang diselenggarakan oleh pemerintah daerah dapat menerapkan pola pengelolaan keuangan yang fleksibel dengan menonjolkan produktivitas, efisiensi dan efektivitas. . Salah satunya adalah laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP), laporan ini juga dimaksudkan sebagai bentuk pertanggungjawaban pelaksanaan tugas dan fungsi dalam upaya pencapaian visi, misi, tujuan dan program terkait transparansi dan akuntabilitas kepada pihak internal. dan masyarakat, namun selama ini masyarakat dan masyarakat belum melakukannya. Akademisi PEMKO TANGERANG SELATAN yang merupakan bagian dari pihak yang berkepentingan (stakeholders) belum mendapatkan informasi tentang pengelolaan dana tersebut. Berdasarkan hasil survei dan wawancara yang dilakukan di unit kehumasan (Humas), diperoleh hasil sebagai berikut: Sejak tahun 2007, pengelolaan keuangan negara menggunakan Sistem Akuntansi Aplikasi (SAI) yang terbagi menjadi 2 unit yang tidak terpisahkan, yaitu Sistem Akuntansi Keuangan (SAI). ) dan Sistem Akuntansi Barang Milik Negara (SABMN) yang saat ini berganti nama menjadi Sistem Informasi Manajemen dan Akuntansi Banrang Milik Negara (SIMAKBMN). Laporan keuangan yang dihasilkan oleh suatu instansi pada dasarnya mengacu pada sistem akuntansi instansi (SAI). Sistem Akuntansi Instansi (SAI) merupakan salah satu subsistem dari Sistem Akuntansi Pemerintahan Pusat (SAPP), sesuai dengan peraturan Menteri Keuangan no. 171/PMK.05/2007 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat, SAI adalah rangkaian prosedur manual dan terkomputerisasi mulai dari pengumpulan data, pencatatan, pengikhtisaran sampai dengan pelaporan posisi keuangan dan kegiatan keuangan pada Kementerian Negara/Lembaga. 32 Tahun 2004 tentang Pemerintahan Daerah, asas-asas umum pemerintahan yang baik dijadikan asas dalam penyelenggaraan pemerintahan daerah, sebagaimana tercantum dalam Pasal 20 ayat (1) UU No.32 Tahun 2004.