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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Mantik Prosiding National Conference for Community Service Project Global Financial Accounting Journal Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Erna Wati
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Conference on Community Engagement Project (Concept)

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DESIGN OF ACCOUNTING RECORDING SYSTEM IN KOPERASI KARYAWAN KUSUMA UPND Erna Wati; Olivia Rebeca Tamaris Gultom
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Koperasi Karyawan Kusuma has been running its business for 17 years. Over time, Koperasi Kusuma expanded its business by increasing the number of services provided. Therefore, it is necessary to have an adequate accounting record system to record the number of transactions that occur. Koperasi Kusuma's operational activities have been going well by carrying out the necessary transactions to support business activities. However, this cooperative transaction recording system is carried out manually, namely recording on books and applications Microsoft Excel. By maintaining a financial recording system like this when the business is growing, the process of recording transactions and making financial reports will be longer, more complicated, and there are still some transactions that are missed to be recorded. With a slight error in financial records, the financial statements that will be produced will not be balanced. The worker doing the record keeping will need extra time to correct the imbalance. The purpose of this activity is to help overcome the obstacles of accounting records in Koperasi Kusuma SMEs by designing an accounting recording system. The stages of implementing this practical work are through interviews and observations in collecting information, designing a recording system made by the author, conducting system simulations with the previous year's cooperative financial data, and implementing the system on MSMEs. The result of this practical work activity is a simple accounting record system that can produce financial reports and can be used for future decision making.
Penyediaan Bahan Ajar Digital Administrasi Perpajakan pada Sekolah Menengah Kejuruan Permata Harapan di Batam Kennardi Tanujaya; Erna Erna
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Tujuan utama dari penyediaan bahan ajar digital administrasi bagi sekolah adalah untuk mengatasi permasalahan pembelajaran yang dihadapi oleh sekolah selama masa pandemi Covid-19. Penyampaian materi bahan ajar menjadi tidak efektif karena terbatas oleh ruang dan waktu. Pandemi yang terjadi secara mendadak menyebabkan sekolah harus menyediakan bahan ajar yang digunakan dalam waktu singkat. Efektivitas proses belajar mengajar di sekolah menjadi menurun sejak masa pandemi. Perancangan bahan ajar digital bertujuan untuk membantu sekolah dalam menyampaikan materi pelajaran dan membantu siswa-siswi mengatasi kendala dalam pemahaman materi. Bahan ajar digital dirancang dalam bentuk powerpoint dan video. Bahan ajar digital dirancang untuk pelajaran administrasi perpajakan karena adanya materi yang tidak bisa dijelaskan dengan cara tradisional seperti materi perhitungan PPh 21. Implementasi bahan ajar digital membawa dampak signifikan bagi sekolah yaitu proses belajar mengajar yang dilakukan secara online menjadi lebih mudah. Rekomendasi untuk perancangan bahan ajar digital selanjutnya adalah dapat dibuat dalam dengan tetap memperhatikan kemudahan dalam mengakses bahan ajar. Bahan ajar yang dirancang dapat diiringi dengan proses mengajar. Bahan ajar yang dirancang selanjutnya tidak terbatas pada Kompetensi Inti dan Kompetensi Dasar Sekolah namun dapat menyertakan materi diluar silabus yang masih memiliki hubungan relevan.
Co-Authors Abdul Qaadir Malik Androni Susanto Angelin Alienta Angeline Angeline Aurel Priscilla Cuandra Bambam Julianto Caesar Dharmawan Deslyn Melodya Dian Sari Siregar Eileen Kuo Elita Elita Ellen Lonika Ellin . Evelyn Juviani Gandi Gandi Gary Gary Handoko Karjantoro Jillian Veronica Wisely Joben Emilio Julianto Julianto Juliesti Juliesti Justin Justin Karen Karen Linda Linda Maggie Maggie Natassa Foo Novya Mardhika Olivia Rebeca Tamaris Gultom Ricky Ricky Sari Dewi Sari Dewi Septiany, Sheila Tanujaya, Kennardi Vinsensius Yulisteo Vivi Marlin William Gautama