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All Journal Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Equity Jurnal Serina Abdimas
Elsa Imelda
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH WORKING CAPITAL REQUIREMENT Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31438

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This study obtained the results that cash flow, firm age, sales growth, and leverage have a significant effect on firm performance. While firm size does not affect firm performance. The study also shows that WCR is only able to moderate the effect of firm age, cash flow, leverage, and firm size on firm performance. The implication of this research is that management must regulate and maintain the company's WCR level to create maximum company performance.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH NET LIQUID BALANCE Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32446

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This research obtained the results that firm age, cash flow, salse growth and leverage significantly affect firm performance. Meanwhile, firm size has no effect on firm performance. The study also shows that the net liquid balance is only able to moderate the effect of cash flow, leverage, and sales growth on firm performance. The implication of this research is that management must manage and use the company's resources to the maximum and maintain the company's NLB level to create maximum company performance.
PENERAPAN METODE QUANTUM TEACHING PADA KEGIATAN ASISTENSI PENGAJARAN AKUNTANSI DI SMA TARSISIUS 1 JAKARTA Evelyne, Theresya; Imelda, Elsa; Sriwati
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.23837

Abstract

Creating a pleasant learning atmosphere within the classroom is one of the keys to fostering interest and enthusiasm for learning in students. A fun and interactive learning atmosphere will help students more easily accept the material provided. Teacher-centered is a learning method that is generally carried out in learning activities in schools so that students become quickly bored and passive which results in learning outcomes that are not optimal. So from this problem the answer that may be used is to apply other methods in conducting learning. One method that may be used is the quantum teaching method. The quantum teaching method is a technique that focuses on interaction so as to create a fun and interactive atmosphere, so that students are motivated to learn and have the willingness to be actively concerned within the studying method. This quantum teaching method is applied in the teaching assistance program at SMA Tarsisius 1 Jakarta. The use of quantum teaching methods helps Tarsisius 1 Jakarta High School students to be more active in learning activities. The atmosphere in the study room is quite pleasant, does not seem stiff, and many students are willing to ask questions if they experience difficulties. It might be said that the approach to the quantum teaching method is very helpful in learning activities. Menciptakan suasana belajar di kelas yang menyenangkan merupakan salah satu kunci dari menumbuhkan minat dan semangat belajar pada siswa. Suasana belajar yang menyenangkan dan interaktif akan membantu pelajar lebih praktis dalam menerima materi yang diberikan. Teacher-centered merupakan suatu metode pembelajaran yang umumnya dilakukan pada kegiatan pembelajaran di sekolah sehingga siswa menjadi cepat jenuh dan pasif yang mengakibatkan hasil belajar yang tidak maksimal. Maka dari permasalahan tersebut jawaban yang bisa digunakan adalah menerapkan metode lain dalam melakukan pembelajaran. Salah satu metode yang dapat diterapkan yaitu metode quantum teaching. Metode quantum teaching adalah sebuah metode yang berfokus pada interaksi yang akan menciptakan suasana kelas yang menyenangkan dan interaktif, sehingga peserta didik termotivasi untuk belajar dan memiliki kemauan untuk terlibat secara aktif pada proses belajar. Metode quantum teaching ini lah yang diterapkan dalam program asistensi mengajar di SMA Tarsisius 1 Jakarta. Penggunaan pendekatan quantum teaching membantu peserta didik SMA Tarsisius 1 Jakarta untuk mampu lebih aktif dalam kegiatan pembelajaran. Suasana belajar dalam kelas pun terbilang cukup menyenangkan, tidak terkesan kaku, dan banyak peserta didik yang mau bertanya jika mengalami kesulitan. Hal tersebut bisa dikatakan bahwa pendekatan dengan quantum teaching method sangat membantu dalam kegiatan pembelajaran.
PENGEMBANGAN MODUL AJAR UNTUK KURIKULUM BERBASIS MERDEKA BELAJAR DI PAUD SKB JAKARTA BARAT Cecilia, Clarisa; Imelda, Elsa
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.23913

Abstract

Learning in PAUD SKB uses an independent curriculum so that education in PAUD is learning while playing. In this case, the type of activity chosen must be able to provide a fun and meaningful experience for students. SKB education also focuses on developing the personality of individual students, so that the development of each student is monitored from a cognitive and psychosocial perspective. Student creativity must also be encouraged from an early age so that it can develop properly as students grow (Intishar, 2003520). Therefore, in connection with the implementation and realization of the SKB PAUD independent curriculum, teaching modules were created to support the learning process in the classroom. Module is one of various types of teaching tools that contain lesson plans that guide the teaching process to achieve learning objectives. The purpose of developing teaching modules is to provide teaching materials that can guide educators in the implementation of learning in the classroom. The development of modules made as teaching materials in the PAUD SKB consists of 5 themes, namely Myself, My Family and Environment, My Needs, Animals and Plants. Each theme consists of several sub-themes which include learning objectives, theoretical basis, various creativity and student activity sheets related to the theme. This module is made by collecting from various sources such as the internet, books, as well as creativity and previous student worksheets. With teaching modules, it will be more helpful in the teaching and learning process in class, because the learning process will be more coordinated and interesting. This is because students can explore through various creativity and activity sheets provided. Therefore, the development of modules that are made can support the implementation of the Independent Curriculum at PAUD SKB, namely playing while learning. Pembelajaran pada Pendidikan Anak Usia Dini (PAUD) SKB menggunakan Kurikulum Merdeka sehingga pendidikan di PAUD bersifat belajar sambil bermain. Dalam hal ini, jenis kegiatan yang dipilih harus dapat memberikan pengalaman yang menyenangkan dan bermakna bagi siswa. Pendidikan di PAUD SKB juga menitikberatkan pada pengembangan kepribadian siswa secara individu, sehingga perkembangan setiap siswa terpantau dari sisi kognitif dan psikososial. Kreativitas siswa juga harus didorong sejak dini agar dapat berkembang dengan baik seiring pertumbuhan siswa (Intishar, 2020). Oleh karena itu, sehubungan dengan implementasi dan realisasi kurikulum merdeka PAUD SKB, maka dibuat modul ajar untuk menunjang proses pembelajaran di kelas. Modul adalah satu dari berbagai jenis alat ajar yang berisi rencana pembelajaran yang memandu proses pengajaran untuk mencapai tujuan pembelajaran. Tujuan pengembangan modul ajar adalah menyediakan bahan ajar yang dapat membimbing pendidik dalam pelaksanaan pembelajaran di kelas. Pengembangan modul yang dibuat sebagai bahan ajar di PAUD SKB terdiri dari 5 tema yaitu Diri Sendiri, Keluarga dan Lingkunganku, Kebutuhanku, Hewan, dan Tanaman. Tiap tema terdiri dari beberapa sub tema yang mencakup tujuan pembelajaran, landasan teori, berbagai kreativitas dan lembar aktivitas siswa yang berkaitan dengan tema. Modul ini dibuat dengan mengumpulkan dari berbagai sumber seperti internet, buku-buku, serta kreativitas dan lembar kerja siswa sebelumnya. Dengan adanya modul ajar, akan lebih membantu dalam proses belajar mengajar di kelas, karena proses pembelajaran akan lebih terkoordinasi dan menarik. Hal ini dikarenakan siswa-siswi dapat bereksplorasi melalui berbagai kreativitas dan lembar aktivitas yang disediakan. Oleh sebab itu, pengembangan modul yang dibuat dapat mendukung penerapan Kurikulum Merdeka di PAUD SKB, yaitu bermain sambil belajar.
PELATIHAN JURNAL PERUSAHAAN JASA DENGAN METODE PROBLEM BASED LEARNING UNTUK MENDUKUNG MERDEKA BELAJAR DI SMA KRISTOFORUS Imelda, Elsa; Sari , Vinnetta Ratna; Patricia , Virginia
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28319

Abstract

ABSTRACT Merdeka Belajar launched by the Ministry of Education and Culture has been going on for several years, starting in the world of higher education. This school year it has begun to be implemented at the kindergarten to high school levels. With Merdeka Belajar education, students can choose the extracurricular education they are interested in according to their competencies. One of the materials that high school students can choose is Accounting. Because accounting is more specific, accounting is presented as an extracurricular alternative at Kristoforus High School. Not all students receive this material, but are given the option. The PKM team from Untar established an Accounting laboratory at Kristoforus High School in order to support Kristoforus High School in implementing Merdeka Belajar. One of the materials taught in this accounting laboratory is service company transaction journals. However, the choice to study accounting is often the last alternative for students because it is considered difficult. Therefore, accounting learning techniques must be interesting so that students are also interested. Apart from being interesting, creative learning techniques are also able to encourage students to master the material. In training activities with material on journaling service company transactions, the Problem Based Learning method will be applied. PBL is a pedagogical technique that encourage students to think critically. The case study-based accounting module will be one of the learning media. With real reality-based case studies in the industrial world, students are invited to analyze how transactions occur and how they will be recorded in journals. At the end of the training, students responded well to this PBL technique and considered accounting to be an interesting subject ABSTRAK Merdeka Belajar yang dicanangkan Kementrian Pendidikan dan Kebudayaan telah berlangsung beberapa tahun, dimulai dari dunia pendidikan tinggi. Tahun ajaran ini sudah mulai diterapkan di level TK hingga SMA. Dengan pendidikan Merdeka Belajar, siswa dapat memilih sendiri pendidikan ekstrakurikuler yang diminatinya sesuai dengan kompetensinya. Salah satu materi yang dapat menjadi pilihan para siswa SMA adalah mata pelajaran Akuntansi. Dikarenakan akuntansi lebih spesifik, maka akuntansi disajikan menjadi alternatif ekstrakurikuler di SMA Kristoforus. Tidak semua siswa mendapatkan materi ini, namun diberikan pilihan. Tim PKM dari Untar membentuk laboratorium Akuntansi di SMA Kristoforus dalam rangka mendukung SMA Kristoforus menerapkan Merdeka Belajar. Salah satu materi yang diajarkan di laboratorium akuntansi ini adalah jurnal transaksi perusahaan jasa. Namun pilihan untuk belajar akuntansi, seringkali menjadi alternatif yang terakhir bagi siswa karena dirasakan sulit. Oleh karena itu teknik pembelajaran akuntansi harus menarik agar siswa juga tertarik. Selain menarik, teknik pembelajaran yang kreatif juga mampu mendorong siswa menguasai materi. Pada kegiatan pelatihan dengan materi penjurnalan transaksi perusahaan jasa, akan diterapkan metode Problem Based Learning. PBL merupakan salah satu teknik pedagogik yang mengajak siswa untuk berpikir kritis. Modul akuntansi berbasis studi kasus akan menjadi salah satu media pembelajaran. Dengan studi kasus berbasis riil kenyataan di dunia industri, siswa diajak untuk menganalisis bagaimana transaksi terjadi dan bagaimana akan dicatat di dalam jurnal. Pada akhir pelatihan, siswa memberikan respon yang baik dengan teknik PBL ini dan menganggap bahwa akuntansi merupakan mata pelajaran yang menarik.
PROYEK PEMBELAJARAN AKUNTANSI UNTUK SDG BIDANG PENDIDIKAN Imelda, Elsa; Imelda Rani; Simina, Juni
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29225

Abstract

The Sustainable Development Goals proclaimed by the UN are also implemented in Indonesia as a member of the UN. Of the 17 development areas, one of them is the education sector. Education that leads to skills is one of the goals of the SDGs in the field of education. Students are expected to become independent quickly if they have special skills. One of the skills that can be mastered quickly by high school students is accounting skills. Even though accounting is often difficult to understand, the PKM team from Untar will use project-based learning techniques from for Tarsisius 1 High School students. The results of the activity were really felt by the students and the students were able to understand accounting journaling more easily.
PELATIHAN PENENTUAN HARGA POKOK PENJUALAN PRODUK KULINER BAGI MAHASISWA/I STT DIAKONOS Imelda, Elsa; Maharani , Marella Ajeng; Rante , Paulina Frigia
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32133

Abstract

Merdeka Belajar Kampus Merdeka which was launched by the Ministry of Education and Culture has been going on for several years, starting from the world of higher education. One of MBKM's goals is to facilitate students in developing their potential according to their talents through experiential learning programs with flexible pathways. STT Diakonos has students majoring in Christian Religious Education and Theology. However, this does not rule out the possibility for students to develop other talents and interests. By having knowledge other than that required by the curriculum, if students have graduated they can also seek additional income apart from evangelistic service or teaching to which they are called. Currently, culinary arts has become a place to find additional income that is the quickest way to start a business. STT Diakonos students have a passion for selling culinary products to the campus and local residents but don't know how to start a business. This PKM activity will accompany students to calculate the cost of goods sold and determine the selling price of the culinary products they produce. Practical teaching method was used in class. After the training activity, STT Diakonos students applied it to their culinary products by calculating the cost price and selling price. Students also started accepting orders for products developed by local farmers. ABSTRAK Merdeka Belajar Kampus Merdeka yang dicanangkan Kementrian Pendidikan dan Kebudayaan telah berlangsung beberapa tahun, dimulai dari dunia pendidikan tinggi. Salah satu tujuan MBKM adalah memfasilitasi mahasiswa dalam mengembangkan potensi yang dimiliki sesuai dengan bakatnya melalui program experiental learning dengan jalur yang fleksibel. STT Diakonos memiliki mahasiswa dengan jurusan Pendidikan Agama Kristen dan Teologia. Namun tidak menutup kemungkinan mahasiswa untuk mengembangkan minat bakat lainnya. Dengan bermodalkan ilmu selain dari yang diwajibkan kurikulum, jika mahasiswa telah lulus juga dapat mencari penghasilan tambahan selain dari pelayanan penginjilan atau guru yang menjadi panggilan mereka. Saat ini kuliner menjadi ajang pencarian tambahan penghasilan yang paling cepat memungkinkan untuk dimulai bisnisnya. Mahasiswa STT Diakonos memiliki passion ingin menjual produk kuliner ke kampus dan penduduk setempat namun tidak mengetahui caranya bagaimana memulai usaha. Kegiatan PKM kali ini akan mendampingi mahasiswa untuk menghitung harga pokok penjualan dan menentukan harga jual dari produk kuliner yang mereka hasilkan. Metode pengajaran dengan menggunakan praktikum. Setelah kegiatan pelatihan, mahasiswa STT Diakonos mengaplikasikan dalam produk kuliner mereka dengan menghitung harga pokok dan harga jual. Mahasiswa juga mulai menerima order pesanan produk hasil pengembangan petani lokal.
PELATIHAN DASAR AUDIT DENGAN MICROSOFT EXCEL BAGI SISWA SMA KRISTEN YUSUF Imelda, Elsa; Yola; Nanang, Sheila Elita
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33267

Abstract

In the increasingly advanced digital era, technology skills are becoming increasingly important in various aspects of professional and personal life. One skill that remains relevant and highly valuable is Microsoft Excel. Microsoft Excel has developed features and has many functions. Various activities can be carried out with Microsoft Excel. For example, data management, data analysis, mathematical calculations, making budgets, making tables, graphs, sorting data and even accounting software for making financial reports. And it cannot be separated from the fact that Microsoft Excel can help in the audit field. Microsoft Excel not only increases individual efficiency and productivity, but also has a significant impact on the future. So the ability to apply Excel becomes an asset for adapting to society, both for doing assignments as a student and helping with work in the industrial world. SMA Kristen Yusuf students take information technology subjects and have mastered Microsoft Excel. They also often do assignments using Excel. However, they don't understand how Excel can help work in the industrial world. This problem was assisted by the Untar PKM team to train the use of Excel in the audit field and the audit level was at the basic level. The PKM team provides initial training on auditing, then training on how to audit using Microsoft Excel. The Microsoft Excel features taught include sampling, auto filtering, data tagging, and using basic commands that are useful for auditing. Students feel the additional knowledge is useful ABSTRAK Pada era digital yang semakin maju, keterampilan teknologi menjadi semakin penting dalam berbagai aspek kehidupan profesional dan pribadi. Salah satu keterampilan yang tetap relevan dan sangat berharga adalah Microsoft Excel. Microsoft Excel telah berkembang fiturnya dan memiliki banyak fungsi. Berbagai kegiatan dapat dilakukan dengan Microsoft Excel. Misalnya manajemen data, analisis data, perhitungan matematika, membuat anggaran, membuat tabel, grafik, mengurutkan data bahkan sebagai software Akuntansi dalam membuat laporan keuangan. Dan tak lepas juga ternyata Microsoft Excel dapat membantu dalam bidang Audit. Microsoft Excel tidak hanya meningkatkan efisiensi dan produktivitas individu, tetapi juga memiliki dampak yang signifikan di masa depan. Sehingga kemampuan mengaplikasikan Excel menjadi satu modal untuk beradaptasi di masyarakat, baik untuk mengerjakan tugas sebagai pelajar hingga membantu pekerjaan di dunia industri. Siswa/i SMA Kristen Yusuf mendapatkan mata pelajaran teknologi informasi dan sudah menguasai Microsoft Excel. Mereka juga sering mengerjakan tugas dengan memakai bantuan Excel. Namun mereka belum paham bagaimana Excel dapat membantu pekerjaan di dunia industri. Masalah ini dibantu oleh tim PKM Untar untuk melatih penggunaan Excel di bidang audit dan level auditnya di level dasar. Tim PKM memberikan pelatihan awal mengenai audit, kemudian pelatihan cara mengaudit dengan menggunakan Microsoft Excel. Fitur Microsoft Excel yang diajarkan berupa pengambilan sampel, auto filter, penandaan data, dan pemakaian perintah dasar yang bermanfaat bagi audit. Siswa merasakan ilmu tambahan yang bermanfaat.
PEMAHAMAN AKUN DAN BASIS PENCATATAN AKUNTANSI DENGAN ALAT PERAGA EDUKATIF BAGI SISWA SMA KRISTOFORUS I Imelda, Elsa; Michelle Tjen; Stella Maris
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33639

Abstract

Many people say that accounting knowledge will disappear in the era of digitalization because accountants' jobs can be replaced by information technology, especially considering that artificial intelligence is developing rapidly in the current era. This is the first problem of the decline in high school students' interest in the field of accounting. In fact, the accounting profession will not disappear but will experience quite a significant transformation. Accountants will focus more on middle to upper management levels for strategic roles and business development. This requires a good understanding of basic accounting. Meanwhile, Accounting lessons at high school level are currently only an option in the Kurikulum Merdeka. This causes students not to understand the importance of accounting and becomes the second problem for the decline in high school students' interest in accounting. For this reason, the Untar PKM team developed an accounting laboratory at Kristoforus I High School, Jakarta. One of the topics that is fundamental to understanding accounting is understanding accounts and the basis for accounting records. Account classification is divided into three, namely assets, liabilities and equity. Students must first understand the classification of these accounts before continuing accounting recording activities. Then the recording bases explained are the cash basis and the accrual basis. The PKM team explains why the accrual basis is used in accounting records. The PKM team developed teaching techniques using educational tools to make it easier for students to understand the material ABSTRAK Banyak kalangan yang mengatakan ilmu Akuntansi akan hilang di era digitalisasi karena pekerjaan akuntan sudah dapat diganti oleh teknologi informasi, apalagi mengingat kecerdasan buatan (Artificial Intelligence) yang berkembang pesat di era saat ini. Hal ini menjadi permasalahan pertama turunnya minat siswa SMA terhadap bidang akuntansi. Sebenarnya profesi akuntan tidak akan hilang tetapi mengalami transformasi yang cukup signifikan. Akuntan akan lebih berfokus di level manajemen menengah ke atas untuk peran strategis dan pengembangan usaha. Untuk itu dibutuhkan pemahaman akuntansi dasar yang baik. Sedangkan, pelajaran akuntansi di level SMA saat ini hanya menjadi opsi di kurikulum merdeka. Hal ini menyebabkan siswa tidak memahami pentingnya akuntansi dan menjadi permasalahan kedua bagi penurunan minat siswa SMA terhadap bidang akuntansi. Oleh sebab itu, tim PKM Untar mengembangkan laboratorium akuntansi di SMA Kristoforus I Jakarta. Salah satu topik yang menjadi fundamental bagi pemahaman Akuntansi adalah pemahaman akun dan basis pencatatan akuntansi. Penggolongan akun dibagi menjadi tiga, yaitu asset, liabilitas dan ekuitas. Siswa harus terlebih dahulu memahami penggolongan akun ini sebelum melanjutkan kegiatan pencatatan akuntansi. Kemudian basis pencatatan yang diterangkan adalah basis kas dan basis akrual. Tim PKM menjelaskan mengapa basis akrual yang dipakai dalam pencatatan akuntansi. Tim PKM mengembangkan teknik ajar dengan alat peraga edukatif untuk memudahkan siswa memahami materi.
ALAT PERAGA EDUKATIF SEBAGAI ALTERNATIF METODE PENGAJARAN PEMAHAMAN PERSAMAAN DASAR AKUNTANSI BAGI SISWA SMA TARSISIUS 1 Imelda, Elsa; Steven Jong; Parcella Glatia Elfenso
Jurnal Serina Abdimas Vol 3 No 1 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i1.33696

Abstract

Many people believe that in the era of increasingly advanced digitalization, automation in the accounting field has taken away the role of accountants. Financial reporting is easily generated by Accounting software. Artificial Intelligence technology even makes it easier for manager level to analyze data. So many people say there is no need to study Accounting. However, this understanding is actually not correct. A basic understanding of accounting is actually important and can help accountants more easily adapt to AI and integrate the information obtained for decision making. Accounting Fundamentals remain an irreplaceable foundation in the accounting profession. High school students need to be taught Accounting but often find it difficult to learn Accounting. In fact, quite a few people avoid accounting because accounting is close to mathematics which requires mastering calculation techniques. The Merdeka Belajar Curriculum which allows students to choose their specialization causes Accounting to become an optional subject, not a mandatory subject. Therefore, the Untar PKM team went directly to Tarsisius 1 High School in developing the Accounting Laboratory there. Students who took the Merdeka Belajar Kampus Merdeka together with Untar lecturers came to Tarsisius 1 High School Jakarta to directly teach Accounting material. The initial material that is fundamental to Accounting lessons is understanding the basic accounting equations. So that students can more quickly understand the teaching material regarding basic accounting equations, the PKM team developed interesting educational teaching aids so that students can understand the material more quickly. ABSTRAK Banyak anggapan mengatakan di era digitalisasi yang semakin maju, otomatisasi di bidang Akuntansi telah merenggut peran akuntan. Pelaporan keuangan dengan mudah dihasilkan oleh software Akuntansi. Teknologi Artificial Intelligence bahkan memudahkan level manager untuk menganalisis data. Sehingga banyak yang mengatakan tidak butuh untuk belajar Akuntansi. Namun sebenarnya pemahaman tersebut tidaklah benar. Pemahaman dasar Akuntansi justru penting dan dapat membantu akuntan lebih mudah beradaptasi dengan AI dan mengintegrasikan informasi yang diperoleh untuk pengambilan keputusan. Fundamental Akuntansi tetap menjadi fondasi yang tidak dapat tergantikan dalam profesi akuntan. Siswa SMA perlu untuk diajarkan Akuntansi tetapi seringkali merasa kesulitan untuk belajar Akuntansi. Bahkan tak sedikit yang menghindari Akuntansi karena Akuntansi dekat dengan ilmu matematika yang perlu menguasai teknik berhitung. Kurikulum Merdeka yang membebaskan siswa memilih peminatan menyebabkan Akuntansi menjadi Pelajaran pilihan, buka pelajaran wajib. Oleh karena itu tim PKM Untar terjun langsung ke SMA Tarsisius 1 dalam pengembangan Laboratorium Akuntansi di sana. Mahasiswa yang mengambil Merdeka Belajar Kampus Merdeka beserta dengan dosen Untar mendatangi SMA Tarsisius 1 Jakarta untuk langsung mengajarkan materi Akuntansi. Materi awal yang menjadi fundamental pelajaran Akuntansi adalah pemahaman persamaan dasar Akuntansi. Agar siswa lebih cepat memahami materi ajar mengenai persamaan dasar Akuntansi, tim PKM mengembangkan Alat Peraga Edukatif yang menarik agar siswa dapat memahami materi dengan lebih cepat.
Co-Authors Anastasya Utami Anggraini, Ellen Cahyani, Fernanda Cecilia, Clarisa Darwis, Andrea Stephanie Elfenso, Parcella Glatia Elysia Via Christy Evelyne, Theresya Henny Wirianata, Henny Imelda Rani Immanuel, Vanecia Eveline Jong, Steven Juni Simina Karen Aurellia Kristian, Michelle Lukman, Hendro Magdalena, Fanny Maharani , Marella Ajeng Marvella, Audrys Meilina, Vera Meryn, Felice Michelle Tjen Nanang, Sheila Elita Natanael, Ryan Parcella Glatia Elfenso Patricia , Virginia Pradana, Ellen Agustin Prasdecia, Caroline Pieta Sekar Pratama, Go Cecilia Claudia Putri Natasya Fauziah Putri, Mia Ivana Gunawan Rani, Imelda Rante , Paulina Frigia Sari , Vinnetta Ratna Sastrasasmita, Emillia Sriwati Stella Maris Steven Jong Suryani, Adelia Tjen, Michele Troi, Tania Liliani Tumbelaka, Kathy Paulina Vallerie, Silvia Velicia, Gabie Venia, Gloria Vianney, Vannessa Maria Vira, Vira Weslie, Marcella Wijaya, Agustina Wijaya, Felia Ananda Wijaya, Lareina Yap, Felicia Sharyn Yola Yola, Yola