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All Journal EL-MUHASABA INTEKNA AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Multitek Indonesia : Jurnal Ilmiah PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal IMPACT: Implementation and Action JIEB : Jurnal Ilmiah Ekonomi Bisnis Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Indonesian Journal of Applied Accounting and Finance International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Pengabdian Eksplorasi Humaniora Journal of Business Transformation and Strategy Asian Journal of Management, Entrepreneurship and Social Science
Putriana Salman
Politeknik Negeri Banjarmasin
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Design of Inventory Card Simulation Application for MSMEs Using Extreme Programming Muhammad Syahid Pebriadi; Putriana Salman; Tino Kemal Fattah
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to create an inventory card simulation application that assists MSMEs in recording and controlling their stock of goods. Therefore, this study employs Extreme Programming as the research method, which ensures rapid development, flexibility, and customer-centricity. The main results of this research demonstrate a novel contribution by providing a web application that empowers MSMEs owners to efficiently make inventory card. This application offers an intuitive user interface, real-time data updates, and customizable features tailored to MSMEs requirements, ultimately enhancing their financial management capabilities.
Pencatatan Keuangan Sederhana untuk Meningkatkan Literasi Keuangan bagi Kelompok UMKM Kerupuk Kuin Utara Banjarmasin Salman, Putriana; Fattah, Tino Kemal; Pebriadi, Muhammad Syahid; Amelia, Rizky
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 4 (2023): Desember
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i4.1399

Abstract

Saat ini, situasi keuangan dari enam kelompok Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak di sektor produksi kerupuk di wilayah Kuin Utara Banjarmasin dapat dianggap stabil. Meskipun mereka berhasil bertahan, tetap mampu memproduksi dan memasarkan produk mereka selama dan setelah masa pandemi, namun potensi yang dimiliki oleh kelompok-kelompok ini belum diimbangi dengan catatan keuangan yang memadai. Oleh karena itu, terdapat kebutuhan untuk memberikan pemahaman mengenai pencatatan keuangan yang sederhana dan mudah dipahami kepada para mitra UMKM. Pelatihan ini bertujuan untuk meningkatkan pemahaman serta keterampilan dalam melaksanakan pencatatan transaksi keuangan. Proses pelatihan ini akan melibatkan tahap pemberian materi oleh narasumber, penyelesaian kasus-kasus terkait, dan evaluasi berupa ujian akhir. Secara menyeluruh, hasil dari pelatihan ini menunjukkan bahwa para mitra UMKM memberikan tanggapan yang positif terhadap pelatihan tersebut. Pelaksanaan pelatihan ini dinilai berjalan lancar oleh 66,7% peserta dan sangat lancar oleh 33,3% peserta. Selain itu, kemampuan tim yang menyampaikan materi pelatihan dinilai sangat baik oleh 66,7% peserta pelatihan dan dinilai baik oleh 33,3% peserta. Dengan menerapkan pencatatan yang benar terkait pemasukan dan pengeluaran keuangan dalam bisnis mereka, mitra UMKM dapat menghindari percampuran antara keuangan bisnis dan keuangan pribadi, dengan demikian mereka dapat lebih jelas mengenai biaya yang telah dikeluarkan dan menghindari kerugian yang tak terduga. Simple Financial Recording to Enhance Financial Literacy Among Tapioca Chips UMKM Groups in Northern Kuin, Banjarmasin  Presently, the financial landscape of the six Micro, Small, and Medium Enterprises (MSMEs) groups operating in the chips production sector within the northern Kuin region of Banjarmasin, is considered to exhibit a state of stability. Despite their commendable resilience in enduring, sustaining production, and marketing their products during and beyond the pandemic era, the latent potential inherent in these collectives remains incongruent with a commensurate level of financial record-keeping. Consequently, there exists a requisition for the dissemination of comprehension regarding rudimentary and easily comprehensible financial documentation to the MSME partners. The underlying objective of this training is to elevate the understanding as well as proficiency in the execution of financial transaction recording. This pedagogical process will encompass phases of didactic delivery by a resource person, resolution of pertinent cases, and culminate in an evaluative denouement in the form of a concluding assessment. Overall, the outcomes emanating from this pedagogical endeavor manifest that the MSME collaborators proffered sanguine responses towards the instructional intervention. The orchestration of this instructional program is adjudged to have transpired seamlessly by 66.7% of the participants, while being deemed exceptionally smooth by 33.3% of the cohort. Furthermore, the adeptness demonstrated by the instructional team garners an appraisal of utmost excellence from 66.7% of the training attendees, with a laudable endorsement from 33.3% of the participants. Through the meticulous application of accurate financial delineation encompassing inflows and outflows within their commercial pursuits, the MSME partners are poised to avert the intermingling of business and personal finances, thereby affording them heightened lucidity pertaining to the disbursed costs and preempting unforeseen losses.  
PELATIHAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN BAGI GURU SMKN 2 BANJARMASIN Julkawait, Julkawait; Nikmah, Nailiya; Safrina, Noor; Salman, Putriana
Jurnal IMPACT: Implementation and Action Vol. 3 No. 2 (2021): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v3i2.1104

Abstract

Reporting taxes today does not take long with technological sophistication. One of them is using the e-Filing method. With this method, not only tax reporting for personal taxpayers but also appropriate for corporate taxpayers who wish to carry out their tax obligations more easily. How to report electronic SPT online through the DJP Online website set by the government, is contained in the latest regulation, Minister of Finance Regulation (PMK) RI Number 9 / PMK.03 / 2018. Time and cost efficiency is guaranteed because taxpayers no longer need to come and queue at the tax office to report their SPT. Online SPT reports are certainly easier to use. Especially for entrepreneurs who do not have a background in taxation studies. The e-Filing application provided even comes with a guide. So, if you find obstacles or difficulties in filling in the Taxpayer's data, you can see this guide. The output planned in this community service proposal is a journal community service of Banjarmasin State Polytechnic. The method to be carried out is training by providing counseling or guidance on filling out the Annual Tax Return (SPT) and training / practice filling out the SPT with a laptop or computer that has been prepared.
AKUNTANSI PERSEDIAAN UNTUK USAHA MIKRO (STUDI KASUS PADA TOKO P.V.M HANIFAH SPORT BANJARMASIN) Salman, Putriana; Noor, Gusti Rozian
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 24 No 1 (2024): Jurnal INTEKNA, Volume 24, No. 1, Mei 2024
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pencatatan dan penilaian persediaan barang pada Toko P.V.M Hanifah Sport Banjarmasin dengan menggunakan metode Perpetual dan metode first in first out (FIFO). Jenis penelitian yang digunakan yaitu studi kasus dengan teknik analisis data deskriptif kuantitatif. Sampel yang digunakan sebanyak 3 produk terlaris selama bulan Maret–Mei 2022 yaitu bola tenis, trophy onyx gelas, dan rompi. Hasil penelitian menunjukkan bahwa Toko P.V.M Hanifah Sport Banjarmasin selama ini belum melakukan sistem pencatatan dan penilaian persediaan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM). Hal tersebut dapat mengakibatkan kerugian bagi perusahaan seperti kehilangan, kerusakan, kecurangan bahkan penyelewengan atas persediaan barang dagang yang dimiliki oleh Toko P.V.M Hanifah Sport. Dengan Pengelolaan persediaan yang baik dapat membantu perusahaan dalam mengambil keputusan seperti penentuan harga pokok penjualan, perputaran persediaan, dan penentuan kapan harus membeli barang.
Penentuan Harga Pokok Produksi Minuman Pada Kedai Kopi Social Samarinda Paulina, Debby; Salman, Putriana; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1470

Abstract

The purpose of this study is to calculate the cost of goods manufactured of beverages at the Kedai Kopi Social Samarinda using the full costing method. The problem in this study is that the cost of goods manufactured calculated by the company is still not correct. The research method used is a qualitative method with data analysis techniques, namely quantitative descriptive and the samples used are 5 best-selling product variants. The results of the study show that the calculation of the cost of goods manufactured using the full costing method has a greater value than the company's calculation, because the company does not calculate production costs in detail, so that the profit earned tends to be greater. The implication of this research is that the company can calculate the cost of goods manufactured correctly, so that it can generate maximum profit.
IMPLEMENTASI USE CASE DIAGRAM DAN ACTIVITY DIAGRAM DALAM PERANCANGAN APLIKASI KALKULATOR PAJAK BAGI UMKM Pebriadi, Muhammad Syahid; Salman, Putriana; Fattah, Tino Kemal
MULTITEK INDONESIA Vol 17, No 1 (2023): Juli
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mtkind.v17i1.6024

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) mempunyai kewajiban untuk membayar pajak setiap tahunnya. Namun, masih ada kendala terkait pencatatan dan pelaporan pajak. Oleh karena itu diperlukan bantuan teknologi seperti aplikasi kalkulator pajak. Metode penelitian mengikuti model pengembangan perangkat lunak Waterfall meliputi Analisa sistem, desain sistem, pengkodean, pengujian black box dan pemeliharaan. Hasil penelitian berupa aplikasi kalkulator pajak yang dirancang menggunakan bantuan use case diagram dan activity diagram. Abstract Micro, Small, and Medium Enterprises (MSMEs) have the obligation to pay taxes every year. However, there are still obstacles related to tax recording and reporting. Therefore it requires the help of technology such as the application of a tax calculator. Research methods following the Waterfall software development life cycle include System analysis, system design, coding, black box testing and maintenance. The results of the study are in the form of a tax calculator application designed using the help of use case diagrams and activity diagrams.
EDUKASI KEWIRAUSAHAAN UNTUK MENINGKATKAN MOTIVASI, KREATIFITAS DAN INOVASI PADA KELOMPOK WANITA TANI (KWT) MAWAR KOTA BANJARBARU Tino Kemal Fattah; Putriana Salman; Muhammad Syahid Pebriadi
Jurnal Pengabdian Eksplorasi Humaniora Vol. 1 No. 2 (2023): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ekshum.v1i1.1

Abstract

ABSTRAK: Tujuan kegiatan pengabdian kepada masyarakat ini yaitu untuk memberikan edukasi kepada anggota Kelompok Wanita Tani (KWT) Mawar tentang kewirausahaan guna meningkatkan motivasi, kreatifitas dan Inovasi. Metode pelaksanaan yang digunakan yaitu pemberian materi dan diskusi, tanya jawab. Adapun hasil yang sudah dicapai dalam kegiatan edukasi ini yaitu materi disampaikan oleh narasumber yang meliputi tentang pentingnya berwirausaha, motivasi berwirausaha, kreatifitas dan inovasi produk. Peserta juga diberikan kesempatan untuk melakukan diskusi dan tanya jawab dengan narasumber. Luaran yang diperoleh dalam kegiatan ini yaitu para peserta mendapatkan pengetahuan dan wawasan baru tentang bagaimana mengembangkan usahanya, yaitu dengan meningkatkan kreatifitas dan inovasi. Kreatifitas dan inovasi produk dapat menambah nilai jual produk, sehingga pendapatan keluarga ikut meningkat pula. . Kata kunci : Kewirausahaan, Motivasi, Kreatifitas, Inovasi, KWT Mawar ABSTRACT: The purpose of this community service is to provide education to members of the Kelompok Wanita Tani (KWT) Mawar about entrepreneurship in order to increase motivation, creativity, and innovation. The implementation method used are the provision of material and discussion, question and answer. The results that have been achieved in this activity are material delivered by speakers which include the importance of entrepreneurship, entrepreneurial motivation, creativity and product innovation. Participants were also given the opportunity to hold discussions and ask questions with the speakers.The output obtained in this activity is that the participants gain new knowledge and insights about how to develop their business, namely by increasing creativity and innovation. Creativity and product innovation can add to the selling value of products, so that family income also increases. Keywords: Entrepreneurship, Motivation, Creatifity, Innovation, KWT Mawar
Pengelolaan Persediaan Obat Pada Apotek Adli Banjarmasin Hanna, Farah; Putriana Salman; Amelia, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.1451

Abstract

The most appropriate method chosen by the company must be in line with the needs and condition of the company. The purpose of this research is to examine the inventory management at Adli Pharmacy Banjarmasin using the FIFO-Perpetual method. The problem addressed in this study is that the inventory purchased and sold has not been managed well and consistently in terms of recording, valuation, and presentation in financial statements. The research employed a descriptive quantitative method. The results of the study indicate that by implementing inventory management, the inventory amount can be known in real-time without performing physical counts first. The implication of this research is that the company can implement inventory management that consists of consistent recording, measurement, and presentation of the inventory, thus facilitating business decision-making.
PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM SERBUK JAHE DESA KARANG INDAH, BARITO KUALA Salman, Putriana; Pebriadi, Muhammad Syahid; Rahmawati, Ningtyas; Utami, Nadia Puteri
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1216

Abstract

One of the problems with MSMEs Serbuk Jahe Merah in Karang Indah Village, Barito Kuala District, is the difficulty of calculating the cost of production. The selling price is set based on simple calculations and comparison with competitor prices. The solution to this problem is to provide assistance in calculating the cost of production which will later be used as the basis for determining the selling price. The methods used in this activity are providing material by resource persons, assistance in calculating the cost of production and evaluation in the form of pre-tests and post-tests. Overall, this activity received a positive response from partners. This can be seen from the partners enthusiasm when filling out the worksheet for calculating the cost of production and during questions and answer. From the evaluation results, it is known that partners understanding of the cost of production increased by 41.8%, partners ability to classify production costs increased by 91.5% and partners skills in calculating the cost of production increased by 85%.
Pembuatan Nugget Terong sebagai Alternatif Olahan Hasil Pertanian Pada KWT Mawar Kota Banjarbaru Salman, Putriana; Fattah, Tino Kemal; Pebriadi, Muhammad Syahid
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16951

Abstract

Kegiatan bercocok tanam tidak hanya dilakukan oleh pria, wanita pun mampu melakukan kegiatan pertanian. Salah satunya adalah Kelompok Wanita Tani (KWT) Mawar Kota Banjarbaru melalui program Pekarangan Pangan Lestari (P2L). Berdasarkan hasil observasi, selama ini hasil pertanian yang diperoleh langsung dijual atau dikonsumsi sendiri saja, terkadang tidak habis terjual dan dikonsumsi sehingga terbuang sia-sia karena umur simpan yang pendek. Oleh karena itu, diperlukan suatu kegiatan pelatihan untuk anggota KWT agar dapat mengolah hasil pertaniannya dengan baik. Tujuan dari pelaksanaan kegiatan ini yaitu untuk meningkatkan pengetahuan dan keterampilan mitra dalam mengolah hasil pertanian serta menghitung harga pokok produksi nugget terong yang diolah. Metode yang digunakan yaitu pemberian materi dan tutorial pembuatan nugget terong. Hasil dari kegiatan ini yaitu peserta dapat membuat nugget   terong secara mandiri di rumah dan berdasarkan hasil pretest dan posttest menunjukkan peningkatan pemahaman tentang menghitung harga pokok produksi, dari yang sebelum pemberian materi rata-rata nilai sebesar 49.94 dan setelah pemberian materi meningkat menjadi 76,79. Untuk keberlanjutan program, kegiatan pembuatan nugget terong ini diharapkan terus berlanjut agar dapat menambah penghasilan keluarga. 
Co-Authors Andi Riswandi Buana Putra Anhar Khalid Ardida, Shintia Dewi Aprilia Emilia, Lea Endang Mardiati Fattah, Tino Kemal Fitria Hanna, Farah Heldalina Heldiansyah -, Heldiansyah Istighfaris Rezki Julkawait Julkawait Julkawait, Julkawait Kamsariaty Kamsariaty Magda Roswyda Minanda Putri Ramadhan Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Nailiya Nikmah Ningtyas Rahmawati Noor Safrina Noor, Gusti Rozian Nurkholis Nurkholis Nurmaya, Reni Nurul Qalbiah Paulina, Debby Pebriadi, Muhammad Syahid Puspita Nurdelima Rahman, Lutfy Rahmawati, Ningtyas Renny Aprilia Rizky Amelia Rusman Irwansyah Sihabuddin Sihabuddin SITI FATIMAH Utami, Nadia Puteri