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All Journal Monex: Journal of Accounting Research Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Surya Masyarakat Ekono Insentif JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Surya Masyarakat Jurnal Abdimas Sangkabira Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Fitri Amaliyah
Politeknik Harapan Bersama
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Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan Psap Nomor 07 Pada Dinas Kesehatan Kota Tegal Wahyu Laelatul Hidayah; Ririh Sri Harjanti; Fitri Amaliyah
Ekono Insentif Vol 17 No 1 (2023): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v17i1.1124

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah perlakuan akuntansi aset tetap Dinas Kesehatan Kota Tegal telah sesuai dengan PSAP No. 07. Data primer yang digunakan dalam penelitian ini diperoleh memalui wawancara yang dilakukan dengan pihak Dinas Kesehatan Kota Tegal dan data laporan keuangan tahun 2022 berfungsi sebagai data sekunder. Pendekatan analisis penelitian ini adalah metode deskriptif kualitatif, yang mana terlebih dahulu menganalisis data yang dikumpulkan sebelum menarik kesimpulan. Penelitian ini mendapat hasil bahwa perlakuan akuntansi aset tetap Dinas Kesehatan Kota Tegal berdasarkan PSAP No.07 tidak seluruhnya dilaksanakan, karena komponen penghentian/pelepasan dan pengungkapan aset tetap tidak sesuai dengan PSAP No.07. Abstract The purpose of this research is to find out whether the fixed asset accounting treatment of the Tegal City Health Office is in accordance with PSAP No. 07. The primary data used in this research was obtained through interviews conducted with the Tegal City Health Office and the 2022 financial report data serves as secondary data. The approach to this research analysis is a qualitative descriptive method, which first analyzes the data collected before drawing conclusions. This study found that the accounting treatment for the fixed assets of the Tegal City Health Service based on PSAP No.07 was not fully implemented, because the components of termination/disclosure and disclosure of fixed assets were not in accordance with PSAP No.07.
PENINGKATAN KOMPETENSI PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA GURU SMK AKUNTANSI SEBAGAI PERSIAPAN UJI KOMPETENSI TEKNISI AKUNTANSI Hetika Hetika; Fitri Amaliyah; Ida Farida; Hikmatul Maulidah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1595-1600

Abstract

Sekolah Menengah Kejuruan (SMK) adalah salah satu jenis institusi pendidikan formal yang memberikan pendidikan kejuruan pada jenjang pendidikan menengah dan mempersiapkan peserta didik terutama untuk bekerja di bidang tertentu. SMK menghadapi kesulitan dalam menyediakan tenaga kerja berkualitas tinggi yang diperlukan untuk mengikuti perkembangan zaman. Untuk meningkatkan kualitas lulusan, guru harus memiliki tingkat kompetensi yang cukup. Untuk meningkatkan kualitas pendidikan di Indonesia, pemerintah telah mendorong program uji kompetensi untuk guru, termasuk guru akuntansi di SMK. Guru yang memenuhi syarat dapat mengikuti penilaian kompetensi kejuruan akuntansi sesuai dengan Standar Kompetensi Kerja Nasional Indonesia (SKKNI). Dalam uji kompetensi Teknisi Akuntansi, ada beberapa klaster. Klaster pertama terdiri dari penyusunan laporan keuangan berbasis SAK ETAP, yang terdiri dari lima unit. Untuk memperoleh sertifikat kompetensi dalam klaster ini, guru akuntansi harus dilatih dan dipersiapkan. Untuk guru akuntansi di SMK di wilayah Bregaslang (Brebes, Tegal, Slawi, dan Pemalang), program pengabdian masyarakat ini diharapkan dapat meningkatkan kemampuan mereka dalam uji kompetensi klaster penyusunan laporan keuangan berbasis SAK ETAP. Aktivitas dilakukan dalam beberapa tahap. Pertama, tim kegiatan berbicara dengan mitra tentang masalah. Tim kegiatan menentukan tema dan menyusun materi pada tahap kedua. Selanjutnya, mereka melakukan evaluasi. Hasil kegiatan menunjukkan bahwa peserta lebih memahami dan memiliki keterampilan yang lebih baik dalam membuat laporan keuangan.
Perancangan Aplikasi Pencatatan Persediaan Apotek Berbasis Website Hetika Hetika; Fitri Amaliyah; Yeni Priatna Sari
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8715

Abstract

Merchandise inventory is a crucial asset for trading companies, including pharmacies operating in the healthcare sector. During the Covid-19 pandemic, demand for medicines, supplements, and medical devices has increased, strengthening the strategic role of pharmacies. Daffa Farma Pharmacy still uses manual inventory management, which creates various challenges such as data inaccuracy, reporting delays, and inefficiencies in decision-making. This study aims to design a website-based inventory management application that can facilitate more accurate, efficient, and structured stock management. Data collection methods include observation, documentation, and interviews, using descriptive analysis techniques. The result of this study is a "Pharmacy Application" designed to meet the operational needs of Daffa Farma Pharmacy to support digital inventory recording and monitoring.
PENINGKATAN PROFESIONALISME GURU DALAM MEMPERSIAPKAN LOMBA KOMPETENSI SISWA (LKS) AKUNTANSI PADA SMK YPE NUSANTARA SLAWI Fitri Amaliyah; Hetika Hetika; Krisdiyawati Krisdiyawati; Ririh Sri Harjanti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1826-1831

Abstract

Lomba Kompetensi Siswa (LKS) suatu kegiatan lomba yang diselenggarakan setiap tahun yang diikuti siswa SMK berdasarkan kompetensi masing-masing yang bertujuan mengetahui kemampuan siswa. Permasalahan pada kegiatan ini yaitu kurang maksimalnya persiapan yang dimiliki siswa untuk mengikuti kegiatan LKS. Permasalahan yang terjadi disebabkan karena guru belum memiliki tips dan trik yang maksimal dalam menyampaikan materi kepada siswanya. Selain itu, pelatihan yang diberikan guru kepada siswa juga waktunya  sangat minim. Persiapan yang kurang maksimal membuat rasa kurang percaya diri siswa pada lomba kompetensi akuntansi tersebut. Sehingga alasan tersebut memperkuat tim pengabdian untuk mengadakan upaya peningkatan profesionalisme guru dalam persiapan mengikuti kegiatan LKS. Pelaksanaan kegiatan terbagi menjadi tiga tahap. Pertama, tim pengabdian melakukan survei tentang permasalahan yang dihadapi SMK serta menentukan tema. Kedua, tim pengabdian menyusun materi dan perlengkapan yang dibutuhkan. Tahap ketiga, tim kegiatan melakukan pelaksanaan kegiatan dengan metode ceramah, tutorial dan diskusi. Pelatihan tersebut memberikan hasil adanya peningkatan wawasan tentang tips dan trik menyusun laporan keuangan dalam persiapan lomba kompetensi siswa (LKS) Akuntansi.
MENINGKATKAN KETERAMPILAN APLIKASI AKUNTANSI MYOB PADA SISWA SMK AL-IRSYAD KOTA TEGAL Hetika Hetika; Fitri Amaliyah; Krisdiyawati Krisdiyawati; Anita Karunia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 3 (2023): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i3.948-952

Abstract

Accounting information is one of the basis for making economic and business financial decisions. The importance of accounting information as a basis for decision making is increasingly recognized by business actors. Accounting information is generated by a process known as the accounting cycle. Along with the development of technology, the accounting cycle carried out by companies is mostly computer-based. Therefore, the ability in the field of computers is a necessity and even a demand for professionals, especially professionals in the accounting field. Students majoring in accounting are prospective professionals in the accounting field. Therefore, students majoring in accounting need to be equipped with computer skills in accounting. MYOB accounting computer application is an application designed to assist in the preparation of financial statements. MYOB accounting computer application is one of the skills that must be possessed by Vocational High School (SMK) students majoring in accounting. Currently, the Uji Kompetensi Keahlian (UKK) and Lomba Kompetensi Siswa (LKS) use the MYOB accounting application as one of the test subjects. The problems faced by schools are related to the limited ability of students to operate accounting computers, especially MYOB and the school's concerns regarding the inability of students to solve UKK and LKS questions for MYOB accounting applications. Therefore, the community service team provides MYOB accounting application training. This activity is carried out in three stages. The first stage of the activity team discusses with partners related to the problems that occur. The second stage, the activity team determines the theme of the activity and prepares the material for the activity. The third stage, the activity team conducts an evaluation. The results of the activity showed that there was an increase in the ability of participants in compiling reports of pleasure using the MYOB accounting application. 
Peningkatan Kompetensi Penyusunan Dokumen Petty Cash dalam Mempersiapkan Uji Kompetensi Keahlian pada Siswa SMK Muhammadiyah Adiwerna Fitri Amaliyah; Dewi Kartika; Aryanto Aryanto
Jurnal Surya Masyarakat Vol 7, No 2 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.2.2025.323-328

Abstract

Petty cash is one of the important aspects of daily financial management. Proper cash management will help companies in handling routine expenses that are urgent and of relatively small value. The problem that occurs at SMK Muhammadiyah Adiwerna is that students do not understand about the recording of petty cash, especially the difference in the imprest method and fluctuations because in the independent curriculum the petty cash material is getting less and less and usually the cases given to students are in the form of the imprest method only. The implementation method is divided into three stages, namely identifying problems, implementing activities, and evaluating results. In the first stage, the PKM team conducted a survey and interview with the Head of SMK Muhammadiyah Adiwerna. The second stage, namely the implementation of activities, is carried out by giving lectures, tutorials and discussions. The final stage is evaluation, carried out by providing pretest and posttest to all PKM participants. Based on the results of the presentation of the material delivered by the lecturer team about recording petty cash documents using the impression and fluctuation method, it gave results, namely all participants were able to follow the flow of material guided by the lecturer team and could do the practice of compiling journals into cash payment journals and petty cash books well. The training that has been carried out shows that there is an improvement in students' skills about recording petty cash documents using the imprest and fluctuation method method for students of SMK Muhammdiyah Adiwerna Tegal to prepare to take the Expertise Competency Test.
Peningkatan Kompetensi Penyusunan Dokumen Petty Cash dalam Mempersiapkan Uji Kompetensi Keahlian pada Siswa SMK Muhammadiyah Adiwerna Fitri Amaliyah; Dewi Kartika; Aryanto Aryanto
Jurnal Surya Masyarakat Vol 7, No 2 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.2.2025.323-328

Abstract

Petty cash is one of the important aspects of daily financial management. Proper cash management will help companies in handling routine expenses that are urgent and of relatively small value. The problem that occurs at SMK Muhammadiyah Adiwerna is that students do not understand about the recording of petty cash, especially the difference in the imprest method and fluctuations because in the independent curriculum the petty cash material is getting less and less and usually the cases given to students are in the form of the imprest method only. The implementation method is divided into three stages, namely identifying problems, implementing activities, and evaluating results. In the first stage, the PKM team conducted a survey and interview with the Head of SMK Muhammadiyah Adiwerna. The second stage, namely the implementation of activities, is carried out by giving lectures, tutorials and discussions. The final stage is evaluation, carried out by providing pretest and posttest to all PKM participants. Based on the results of the presentation of the material delivered by the lecturer team about recording petty cash documents using the impression and fluctuation method, it gave results, namely all participants were able to follow the flow of material guided by the lecturer team and could do the practice of compiling journals into cash payment journals and petty cash books well. The training that has been carried out shows that there is an improvement in students' skills about recording petty cash documents using the imprest and fluctuation method method for students of SMK Muhammdiyah Adiwerna Tegal to prepare to take the Expertise Competency Test.
Co-Authors Albiri Yusuf Anita Karunia Aryanto Aryanto Dewi Kartika Dewi Kartika Heri Risnanto Hesti Widianti Hetika Hetika Hikmatul Maulidah Ida Farida Imam Hasan Ishak, Jouzar Farouq Kholifah Fil Ardhi Kholifah Fil Ardhi Krisdiyawati Krisdiyawati Naila Hanum Ririh Sri Harjanti Tatik Sarinawati Wahyu Laelatul Hidayah Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna