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All Journal AKUNTABILITAS JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance Jurnal Riset Akuntansi Kontemporer Journal of Community Service and Engagement Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti

Sistya Rachmawati

Fakultas Ekonomi Dan Bisnis Universitas Trisakti

Author-ID : 2655052

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

Published : 12 Documents Claim Missing Document

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PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR Etty Murwaningsari; Sofie Sofie; Sistya Rachmawati; Fatik Rahayu
JURNAL ABDIKARYASAKTI Vol. 1 No. 1 (2021): April
Publisher : Universitas Trisakti

Abstract:This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.

PEMBERDAYAAN PENGUSAHA UMKM BIDANG KULINER DI JABODETABEK DALAM PENGELOLAAN CASH FLOW DAN PERPAJAKANNYA Erie Riza Nugraha; Muhammad Nuryatno Amin; Sistya Rachmawati; Listya Sugiyarti
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Abstrak:Tujuan kegiatan pengabdian kepada masyarakat ini adalah agar setelah mengikuti kegiatan ini para peserta, yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Wilayah Jabodetabek, mampu memahami dan menyusun laporan cash flows, memahami pajak bagi pelaku UMKM beserta perhtiungannya. Fenomena menunjukkan bahwa para pelaku UMKM di Wilayah Jabodetabek menghadapi kendala dalam memahami dan menyusun laporan cash flows, serta meamhami pajak bagi pelaku UMKM dan perhitungannya. Hal tersebut terjadi karena latar belakang pendidikan yang mereka miliki kurang mendukung kompetensi yang diperlukan, dan minimnya pelatihan terkait yang mereka jalani. Metode yang digunakan adalah pelatihan secara daring yang meliputi ceramah, diskusi dan tanya jawab. Materi pelatihan berupa modul yang berisi materi laporan cash flows dan pajak bagi pelaku UMKM. Materi laporan cash flows berisi tata cara pennetuan saldo kas awal perode; penghitungan kenaikan (penurunan) kas bersih selama periode berjalan yang diakibatkan oleh kegiatan-kegiatan operasi, investasi, dan pendanaan; serta penentuan saldo kas akhir periode. Materi pajak bagi pelaku UMKM adalah Pajak Penghasilan bagi pelaku UMKM berupa Peraturan pemerintah (PP) Nomor 23 Tahun 2018 tentang Pajak Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu sebagai pengganti PP Nomor 46 Tahun 2013. Peserta pelatihan adalah para pelaku UMKM di Wilayah Jabodetabek, berjumlah 150 orang. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap pre-test dan post-test yang diberikan kepada para peserta. Selanjutnya skor ini dianalisis untuk menentukan efetivitas kegiatan. Hasil menunjukan bahwa pelatihan ini telah berjalan cukup efektif. Peserta mampu memahami penyusunan cash flows serta memahami pajak UMKM dan perhitungannya secara cukup memadai. Abstract: The aims of this community service activity are that after its completion the participants, consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME), should be able to understand and prepare cash flows and to understand MSME tax and its calculation. Phenomena shows that entrepreneurs of MSME faced some constraints in preparing cash flows and understanding MSME tax. The constraints arose due to the lack of their educational background that do not fit the competency needed, and the lack of training they joined. The method used was training consisting of lecturing, discussion and Q-A. Training materials were a module of the preparation of cash flows and MSME tax. The preparation of cash flows consisteng of determing of the beginning balance of cash for the period; determing net cash for the period due to the operating, investing, and financing activities during the period; and determining of the ending balance of cash for the period. The MSME tax conisiting of The decree of the government Number 23 Year of 2018 regarding Income tax for income received or earned by tax payer having certain gross sales replacing The decree of the government Number 46 Year 2013. The participants of this training were the entrepreneurs of MSME of The Jabodetabek area consisting of 150 persons. The activity was analyzed by scoring the pre-test and post-test delivered to the participants. The resulted scores subsequently were analyzed to determine the effectiveness of this activity. The results shows that the training was fairly effective. Participants are able to understand of cash flows preparation, and MSME tax and its calculation in sufficient manner.

Co-Authors Darmawati, Deni Elni Beatrix Daun Tasik Allo Elni Beatrix Daun Tasik Allo Erie Riza Nugraha Etty Murwaningsari Etty Murwaningsari Evlin Adelina Sinaga Fatik Rahayu Harahap, Cicely Delfina Humaira Uswatun Hasanah Listya Sugiyarti Muhammad Nuryatno Muhammad Nuryatno Amin Risti Dwi Lestari Sofie Sri Yulianti Triyanto

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