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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 Bima Abdi: Jurnal Pengabdian 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 Carmin: Journal of Community Service 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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Peningkatan literasi keuangan melalui program market day sebagai stimulus untuk mengembangkan karakter berwirausaha siswa sekolah dasar Rezki, Istighfaris; Salman, Putriana; Putra, Andi Riswandi Buana
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 8 No 3 (2025)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v8i3.24178

Abstract

Literasi keuangan merupakan keterampilan esensial yang perlu ditanamkan sejak dini guna membentuk karakter mandiri, bertanggung jawab, serta mampu mengelola sumber daya keuangan secara bijak. Program Market Day di SD IT Nurul Fikri Palangkaraya dirancang sebagai media pembelajaran kontekstual untuk mengenalkan peserta didik pada prinsip dasar kewirausahaan, yang mencakup perencanaan usaha, strategi pemasaran, pencatatan transaksi, hingga pengelolaan keuntungan dan kerugian. Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui serangkaian pelatihan manajemen keuangan sederhana, lokakarya penyusunan rencana bisnis, dan simulasi transaksi jual-beli yang dikemas secara interaktif. Pelaksanaan program dilakukan dalam tiga sesi, masing-masing berdurasi dua jam, dengan pendekatan partisipatif dan praktik langsung agar siswa dapat belajar melalui pengalaman nyata. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman literasi keuangan siswa sebesar 32% berdasarkan perbandingan nilai pre-test dan post-test. Selain itu, keterampilan kewirausahaan siswa turut berkembang, ditunjukkan dengan meningkatnya keberanian dalam menawarkan produk serta kemampuan menghitung keuntungan sederhana. Temuan ini mengindikasikan bahwa integrasi konsep literasi keuangan melalui kegiatan Market Day efektif dalam menumbuhkan pemahaman, sikap, dan karakter berwirausaha pada siswa sekolah dasar, serta berpotensi menjadi model pembelajaran yang dapat direplikasi secara mandiri di sekolah lain.
StoryJumper as a Learning Medium: Integrating Technology in Kampung Inggris Transmigrasi Kalimantan Selatan Amelia, Rizky; Salman, Putriana; Heldiansyah, Heldiansyah; Ardida, Shintia Dewi Aprilia; Rahman, Lutfy; Nurmaya, Reni
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 12 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i12.8577

Abstract

This article explores the integration of StoryJumper, a digital storytelling platform, into English language instruction in Kampung Inggris Transmigrasi, South Kalimantan. Through a community service program, ten English tutors received training on creating StoryJumper content to enhance student engagement. Pre- and post-tests were given to participants. The results of the analyses indicated positive perceptions towards technology use in education, with participants recognizing its potential to foster student-centered learning to boost their learning motivation. However, technical challenges highlighted the need for additional support. The results suggest that digital storytelling can be a powerful educational tool in the classroom and out-of-class activities. This initiative could serve as a model for similar community-driven programs in other transmigration areas, promoting educational quality for every student.
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.
Optimization of Payroll Management through the Implementation of an Accounting System in the Public Sector Minanda Putri Ramadhan; Tino Kemal Fattah; Putriana Salman
Journal of Business Transformation and Strategy Vol. 2 No. 1 (2025): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbts.22i1.60

Abstract

Abstract: The Accounting Information System assists managers in making effective decisions. The payroll system is crucial for ensuring smooth operations in government institutions. A payroll system must include several documents used to determine an employee’s salary. This study employs a descriptive research approach. The research variable is the payroll accounting system of the Personnel and Human Resource Development Agency of Kotabaru Regency. The data used consists of primary and secondary data. Primary data includes payroll process data for flowchart processing, while secondary data comprises a brief history, organizational structure, and documents related to the payroll accounting system. Data collection methods involve interviews and documentation. The research findings indicate that the payroll accounting system for civil servants at the Personnel and Human Resource Development Agency of Kotabaru Regency has been implemented in accordance with accounting system standards
Pelatihan Manajemen Biaya dan Laporan Keuangan Sederhana: Studi Kasus Peternak Ayam di Desa Gandaria: Training on Cost Management and Simple Financial Reporting: A Case Study of a Poultry Farmer in Gandaria Village Fattah, Tino Kemal; Pebriadi, Muhammad Syahid; Amelia, Rizky; Salman, Putriana
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 12 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i12.10754

Abstract

Poultry farming plays a crucial role in supporting rural community welfare; however, many farmers face challenges in financial record-keeping and cost management, which hampers their ability to assess profitability. This community service program aimed to enhance the knowledge and skills of poultry farmers in Gandaria Village in managing costs and preparing simple financial reports. The program was conducted in several stages: preparation, pre-test, material delivery, mentoring, post-test, and financial reporting. Methods included collecting baseline financial data, providing interactive training on identifying fixed and variable costs, budgeting, systematic financial recording, and applying income statements as evaluation tools. The results indicated an improvement in the farmers' understanding, as reflected in their ability to prepare a simple financial report that accurately illustrates the real financial condition of the poultry business. The post-test showed that the farmer could identify cost components, calculate revenues, and compile an income statement, although the report still indicated a loss due to inefficient feed management. The primary outputs of this program were a straightforward income statement and a financial reporting template, designed for continuous use in future recording and evaluation. Overall, the program demonstrates that structured training and mentoring can enhance financial literacy, provide practical tools for monitoring profitability, and support better decision-making, thereby contributing to the sustainability of poultry farming in Gandaria Village.
Pelatihan Pengelolaan Keuangan pada Pengusaha Ternak Ayam di Desa Gandaria, Kabupaten Barito Kuala Putriana Salman; Rizky Amelia; Mahyuni Mahyuni; Tino Kemal Fattah; Muhammad Syahid Pebriadi
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i2.2626

Abstract

Salah satu permasalahan yang dialami mitra yaitu kurangnya pemahaman tentang pengelolaan keuangan, sehingga menimbulkan kerugian pada usahanya. Solusi dari permasalahan tersebut yaitu dengan memberikan pengetahuan dan keterampilan pengelolaan keuangan secara sederhana dan mudah dipahami oleh mitra melalui kegiatan pelatihan. Tujuan dari pengabdian kepada masyarakat ini yaitu untuk membekali pengusaha ternak ayam di Desa Gandaria, Kabupaten Barito Kuala dengan keterampilan dasar dalam mengelola keuangan usaha. Target luaran yang dihasilkan dari kegiatan pelatihan ini yaitu meningkatnya wawasan, pengetahuan dan keterampilan mitra dalam melakukan pengelolaan keuangan usahanya. Metode yang akan digunakan pada kegiatan ini yaitu dalam bentuk pelatihan. Secara keseluruhan, hasil kegiatan menunjukkan peningkatan pemahaman mitra mengenai pentingnya pencatatan keuangan, terlihat dari kemampuan mereka membuat catatan sederhana atas pemasukan dan pengeluaran. Mitra juga mulai menyadari bahwa pencatatan keuangan dapat dijadikan sebagai dasar pengambilan keputusan usaha. Adanya pelatihan ini diharapkan para peternak dapat lebih mandiri dalam mengelola keuangan, sehingga usaha ternak ayam di Desa Gandaria memiliki daya saing lebih baik dan berkelanjutan. Kedepannya diharapkan dapat diadakan pelatihan dari aspek produksi dan pemasaran.
Pengelolaan Persediaan Obat Pada Apotek Adli Banjarmasin Farah Hanna; Putriana Salman; Rizky Amelia
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.
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Usaha Katering: Studi Kasus Renny Aprilia; Lea Emilia; Putriana Salman
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14990

Abstract

MSMEs play a very important role as the backbone of the Indonesian economy, driving and increasing national economic growth sustainably. CV Maha Rasa has been enageged in the catering sector since 2009 in Banjarmasin. Its financial transactions include : (1) credit sales, (2) cash and credit purchases of raw materials, (3) cash purchases of spices, packaging, and gas, (4) payment of employee salaries, and (5) payment of electricity, water, and internet. CV Maha Rasa has not prepared financial report. Financial records are ini the form of Cash Books, Account Receivable Subsidiary Books, Account Receivable Reports, Accounts Payable Subsidiary Books, and Accounts Payable Report. This study aims to prepare catering financial reports based on “SAK Indonesia Untuk EMKM” at CV Maha Rasa. This study uses a qualitative research type with a case study approach and uses data collection methods, namely interviews, observations, and documentation. The results of the study were ini the form of preparation of financial statements in accordance with “SAK Indonesia Untuk EMKM”, consisting of Income Statements, Financial Position Report, and Notes to Financial Statements, with monthly periods (as of January 31, 2025; as of February 28,2025; and as of March 31, 2025) and the first quarter as of March 31, 2025, which went through all accounting cycles sequentially. the result of this study can be used by CV Maha Rasa in evaluasting its financial performance. This study shows the preparation of comprehensive financial statements combined with cost accounting for two departemens. Kata Kunci: Financial Report; Manufacturing Company; SAK Indonesia Untuk EMKM. @IJAAF 2023
Digitalisasi Keuangan UMKM Solusi Modern dan Efisien dengan Zahir Accounting Ningtyas Rahmawati; Tino Kemal Fattah; Putriana Salman; Muhammad Syahid Pebriadi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/gd0cc259

Abstract

This research evaluates the implementation of Zahir Accounting as a digital financial management solution for UMKM Nazwa Sasirangan in Banjarmasin. The study aims to enhance operational efficiency and financial accuracy through the use of Zahir Accounting. The research employs a descriptive qualitative method, including data collection from financial records, observation, and structured interviews with key stakeholders. The analysis focuses on the financial performance of UMKM, examining aspects such as total assets, equity, revenue, cost of goods sold, operating expenses, and net income. Results indicate that Zahir Accounting significantly improves the accuracy of financial records and the transparency of financial reporting. The total assets of the UMKM reached Rp 93,163,833, with equity amounting to Rp 84,151,378. Despite recording a net loss of Rp 1,676,000 due to high cost of goods sold and operating expenses, the UMKM maintained a positive net cash flow from operating activities of Rp 14,129,000. The implementation of Zahir Accounting also reduced errors in transaction recording and facilitated more precise financial analysis. This research confirms previous findings that digital financial management tools can enhance the competitiveness and operational efficiency of UMKM. The study concludes that while the UMKM faces challenges in cost management, the adoption of Zahir Accounting provides significant benefits in terms of financial accuracy and strategic decision-making. Recommendations for future improvements include continuous training for staff, periodic evaluation of pricing strategies, and regular audits of operational costs. Overall, digitalization through Zahir Accounting is proven to be an effective modern solution for addressing financial management challenges in UMKM
Perancangan Kalkulator Pajak Guna Mempermudah Perhitungan PPN atas Transaksi Barang dan Jasa pada UMKM Pebriadi, Muhammad Syahid; Salman, Putriana; Fattah, Tino Kemal
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16810

Abstract

Tujuan penelitian ini untuk mensimulasikan perhitungan PPN wajib pajak UMKM terhadap kegiatan komersialnya dan membuat aplikasi web penghitungan PPN wajib pajak UMKM. Penelitian ini menggunakan pendekatan studi kasus. Data sekunder yang digunakan berupa data tarif PPN UMKM, tata cara pemotongan PPN UMKM, dan jumlah yang disetorkan atas Pajak Masukan (PM) dan Pajak Keluaran (PK). Teknik analisis data menggunakan metode deskriptif. Tahapan penelitian meliputi pengumpulan data, analisis data, dan pengembangan perangkat lunak. Hasil penelitian berupa aplikasi kalkulator pajak untuk membantu dan memudahkan para UMKM dalam melakukan perhitungan PPN nya.
Co-Authors Andi Riswandi Buana Putra Anhar Khalid Ardida, Shintia Dewi Aprilia Endang Mardiati Farah Hanna Fattah, Tino Kemal Fitria Heldalina Heldiansyah -, Heldiansyah Heldiansyah Heldiansyah Istighfaris Rezki Julkawait Julkawait Julkawait, Julkawait Kamsariaty Kamsariaty Lea Emilia Magda Roswyda Mahyuni . Minanda Putri Ramadhan Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Nailiya Nikmah Ningtyas Rahmawati Ningtyas Rahmawati Noor Safrina Noor, Gusti Rozian Novita Triana Nurkholis Nurkholis Nurmaya, Reni Nurul Qalbiah Paulina, Debby Pebriadi, Muhammad Syahid Rahman, Lutfy Rahmawati, Ningtyas Renny Aprilia Rizky Amelia Rizky Amelia Rusman Irwansyah Sihabuddin Sihabuddin SITI FATIMAH Siti Kustini Utami, Nadia Puteri Widya Ais Sahla