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All Journal JURNAL PENGABDI Eksos Kapuas
Linda Suherma
Politeknik Negeri Pontianak
Religion Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Pelatihan Penyusunan Laporan Keuangan dan Pajak Entitas yang Tidak Menyelenggarakan Sistem Akuntansi Bagi Guru SMK dan SMA Pengajar Akuntansi di Kota Pontianak Farizi, Zulham Al; Andriana, Susan; Suherma, Linda
Jurnal Pengabdi Vol 2, No 1 (2019): APRIL 2019
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.854 KB) | DOI: 10.26418/jplp2km.v2i1.29636

Abstract

This activity aims to provide a basic theory of how to compile financial statements for entities that do not hold accounting information systems, provide skills to utilize available technology to conduct financial statement preparation, and introduce the types of information technology used in tax reporting. Currently the industrial world has entered the Industrial era 4.0 graduates from education providers must have technology-based competencies in order to be able to have competitiveness and keep up with the times. Industries that are running domestically, should be able to be carried out and carried out by local workers by increasing their capacity. So that they are not just occupying low positions
Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard Suherma, Linda; Soraya, Soraya
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.567

Abstract

This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Learning Interest (X4). While the devenden variable is the level of understanding of IFRS (Y). The research variables will be given a Likert scale of 1-5 with an assessment of the perception of statements from strongly disagree (scale 1) to strongly agree (scale 5). The data analysis technique in this study was quantitative analysis using data quality tests, classical assumption tests, hypothesis testing and multiple linear regression analysis with the SPSS program. The results of this study indicate that emotional intelligence, spiritual intelligence, learning behavior, and learning interest do not affect the level of students' understanding of IFRS. This is evidenced by the significance value of the t test (partial test) of the four independent variables which are above 0.05.
Peningkatan Kemampuan Tenaga Akuntansi dalam Pelaporan Dana Bantuan Operasional Sekolah (Bos) pada Sekolah Menengah Pertama Islam Tahfizhul Qur’an Kabupaten Kubu Raya Adithya, Rizky Adithya; Suherma, Linda; Andriana, Susan; Riyani, Yani; Mardiah, Kartawati; Riyadhi, Baidillah; Kurniasih, Ninik; Rynandi, Oscar; Haryati, Haryati; Andini, Risky Suci
Kapuas Vol 4 No 1 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.648

Abstract

The School Operational Assistance Fund (BOS) is intended for schools to overcome the burden of education costs in order to complete twelve years of compulsory education. The government began to report BOS funds online and integrated. The development of government technology accommodates BOS recipients to report the use of funds in a timely manner. This community service program scheme is to assist in reporting the BOS Fund in Islamic Junior High Schools. The main problems of SMPI Tahfizhul Qur'an Kubu Raya Regency are: 1). Lack of IT skills in Accounting personnel for making online reports. 2). There is an unreported misuse of funds. The solution offered to overcome problems regarding BOS fund management at SMP Tahfizhul Qur'an Kubu Raya Regency is basic and secondary training on Microsoft Excel and financial accounting for online reporting. This PPM activity will improve IT and accounting capabilities for accounting personnel in the field of financial reporting of BOS funds both offline and online which are measured after the implementation of activities.
Co-Authors Adithya, Rizky Adithya Andini, Risky Suci Farizi, Zulham Al Haryati Haryati Kartawati Mardiah Kurniasih, Ninik Riyadhi, Baidillah Rynandi, Oscar Soraya Soraya Yani Riyani