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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Enrichment : Journal of Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Community Journal Komunitas : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi
Pesi Suryani
Fakultas Ekonomi, Universitas Terbuka
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Peningkatan Keterampilan Pembuatan Pot dari Limbah Plastik Rumah Tangga di Kecamatan Pontang, Kabupaten Serang, Provinsi Banten Iis Solihat; Any Meilani; Olivia Idrus; Ace Sriati Rachman; Pesi Suryani; Milde Wahyu
Komunitas : Jurnal Pengabdian Kepada Masyarakat Volume 2 Issue 1 June 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/komunitas:jpkm.v2i1.15851

Abstract

AbstrakKegiatan Pengabdian kepada Masyarakat ini merupakan bagian dari pendidikan tata kelola sampah yang bermanfaat bagi peningkatan pengetahuan, sikap dan perilaku daur ulang khususnya limbah plastik. Pemilihan mitra di Provinsi Banten didasarkan atas telaah pustaka yang menyatakan bahwa di Provinsi Banten, jumlah limbah plastik yang berhasil dikumpulkan tergolong rendah yakni sebesar 10,24%. Hal ini menunjukkan minimnya kesadaran pemerintah dan masyarakat di Provinsi Banten dalam mengelola limbah plastik. Kreasi pot tanaman hias dipilih karena merupakan produk daur ulang yang tergolong mudah dilakukan dengan teknologi sederhana di tengah suburnya hobi merawat tanaman hias selama pandemi. Warga belajar di Kecamatan Pontang, Kabupaten Serang, Provinsi Banten yang dilibatkan sejumlah 56 orang. Pelatihan diselenggarakan secara daring dan luring. Pendekatan partisipatif dan eksperimental dipilih agar warga belajar dapat langsung mengimplementasikan ilmu dalam praktik nyata. Selain itu, warga belajar juga dibekali pengetahuan dan teknis memasarkan pot plastik hasil kreasinya di berbagai e-commerce guna meningkatkan taraf hidup sekaligus berkontribusi pada kelestarian lingkungan.Kata kunci:  e-commerce; daur ulang; limbah plastik; pot hias AbstractThis Community Service activity is part of waste management education that is beneficial for increasing knowledge, attitudes and behavior in recycling, especially plastic waste. The selection of partners in Banten Province was based on a literature review which stated that in Banten Province, the amount of plastic waste collected was low at 10.24%. This shows the lack of awareness of the government and society in Banten Province in managing plastic waste. The creation of ornamental plant pots was chosen because it is a recycled product that is relatively easy to do with simple technology in the midst of the fertile hobby of caring for ornamental plants during the pandemic. The residents studied in Pontang District, Serang Regency, Banten Province, which involved 56 people. The training is held online and offline. Participatory and experimental approaches were chosen so that the learning community could directly implement their knowledge in real practice. In addition, learning residents are also equipped with knowledge and technical skills to market their plastic pots in various e-commerce platforms to improve their standard of living while contributing to environmental sustainability.Keywords: e-commerce; recycle; plastic waste; decorative pots
Peningkatan Kemampuan Menghitung BEP dan Pemasaran Melalui E-Commerce pada Usaha ”Aprilla Puding and Cake” Anton Robiansyah; Eka Wirajuang Daurrohmah; Pesi Suryani; Selly Anastassia Amellia Kharis; Edward Zubir
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.011 KB) | DOI: 10.33379/icom.v3i1.2227

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menghitung Break Event Point (BEP) dan cara memasarkan produk melalui marketplace. Kegiatan dilaksanakan melalui pelatihan dan pendampingan, tahap pertama dilakukan pelatihan menghitung Break Event Point (BEP) dan penyusunan laporan keuangan, pelatihan membuat packaging atau kemasan yang menarik, dan pelatihan pemasaran produk melalui e-commerce. Tahap kedua dilakukan pendampingan perhitungan BEP dan pembuatan packaging yang menarik. Setelah mengikuti kegiatan ini diharapkan mitra dapat menghitung BEP produknya dengan tepat, mampu membuat packaging yang menarik dan mampu memasarkan produknya melalui marketplace sehingga dapat meningkatkan penjualan produk. Mitra dalam kegiatan pengabdian ini adalah unit UMKM milik mahasiswa Jurusan Akuntansi UPBJJ-UT Jakarta yang bernama Isnaini Ulfa Aprilla dengan nama usaha “Aprilla Pudding  and Cake”. Luaran yang yang diharapkan dari kegiatan PkM ini adalah adanya peningkatan omset penjualan, kualitas packaging produk dan kemampuan marketing mitra.
Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi bagi Pelaku UMKM di Provinsi Banten Iis Solihat; Pesi Suryani; Olivia Idrus; Any Meilani; Amalia Kusuma Wardini
Jurnal Nusantara Mengabdi Vol. 1 No. 2 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.293 KB) | DOI: 10.35912/jnm.v1i2.904

Abstract

Purpose: Community service activity by Lecturers of Accounting Study Program of Universitas Terbuka (UT) aims to provide training for the community of Micro, Small, and Medium Enterprises (MSMEs) in making financial reports in accordance with accounting standards for MSMEs. This is conducted to solve the problems faced by MSMEs who still have a lot of difficulties in recording and reporting financial statements, which ultimately has an impact on the difficulty of obtaining credit from financial institutions. Method: This activity was attended by MSMEs from Banten Province and consisted of several stages, namely (1) planning, through discussions with MSMEs, (2) presentation from speakers, answering questions and discussions through web seminars in the Zoom application as well as live streaming in UT's youtube channel and (3) mentoring the making of financial reports to five participants who answered the quiz. Result: The results of community service activities show that MSMEs are able to enable the preparation of SAK ETAP MSME financial statements in the form of general journals, adjustment journals, ledgers, balance sheets, working papers, income statements of MSME actors ready to develop and successfully get capital assistance from financial institutions. Conclusion: This exercise is highly valuable for participants and stimulates them, according to the comments received from them. And it is believed that with the help of financial statements, banks, and non-bank financial institutions would be able to give loans to MSMEs.
Comprehensive Model of Bankruptcy and Forensic Accounting Eka Wirajuang Daurrohmah; Ali Riza; Pesi Suryani; Dekar Urumsah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.12985

Abstract

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting
SAKTI application in strengthening accountability and transparency in financial management at BNN South Lampung Regency Muhammad Ma’arif; Pesi Suryani
Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i4.1612

Abstract

The use of web-based applications is urgently needed and a necessity to produce fast, precise, transparent, and accountable financial reports. This study aims to determine the role of the SAKTI application system in strengthening transparency and accountability of financial management at the BNN in South Lampung Regency. Qualitative descriptive is used by researchers as the method used in the research conducted. Observations, interviews, and literature studies were carried out in data collection. The application of SAKTI Application plays an important role in strengthening the transparency and accountability of financial management as the results shown in this research study.
Optimalisasi Dana Bantuan Operasional Sekolah (BOS) untuk Meningkatkan Efisiensi : Studi kasus di Madrasah Tsanawiyah Nurul Amal Purwakarta Pesi Suryani; Isti Diana Sari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3553

Abstract

Latar belakang: Dana Bantuan Operasional Sekolah (BOS) merupakan inisiatif pemerintah untuk menyediakan pendidikan merata dan mengurangi beban biaya pendidikan bagi siswa. Fokusnya adalah meringankan beban keuangan peserta didik, tenaga pendidik, dan orangtua siswa. Madrasah Tsanawiyah Nurul Amal, sebagai subjek penelitian, menjadi objek evaluasi untuk menilai optimalisasi pengelolaan Dana BOS. Metode: Penelitian ini menggunakan metode kombinasi kuantitatif dan kualitatif. Data kuantitatif diperoleh dari laporan keuangan tahun 2022, sementara data kualitatif diperoleh melalui wawancara dengan kepala sekolah, bendahara umum, bendahara BOS, operator dana BOS, dan perwakilan orangtua siswa. Metode ini memberikan gambaran menyeluruh mengenai pengelolaan Dana BOS di Madrasah Tsanawiyah Nurul Amal. Hasil: Hasil penelitian menunjukkan bahwa Madrasah Tsanawiyah Nurul Amal berhasil mengelola Dana BOS secara efisien dengan tingkat efisiensi mencapai 88,74%. Dana tersebut mampu memenuhi kebutuhan berjalan dan sesuai dengan aturan teknis dan peraturan yang berlaku. Selain itu, Dana BOS mendukung penuh kebutuhan peserta didik, khususnya dalam kegiatan ekstrakurikuler, dan memberikan kontribusi positif terhadap prestasi siswa di bidang non-akademik. Kesimpulan: Studi ini menyimpulkan bahwa Madrasah Tsanawiyah Nurul Amal dapat memanfaatkan Dana BOS secara efisien, memberikan dukungan yang signifikan terhadap kegiatan ekstrakurikuler dan minat bakat siswa, serta memberikan honor yang sesuai kepada tenaga kependidikan non-PNS. Diharapkan hasil studi ini memberikan saran dan masukan positif bagi sekolah tersebut, serta memberikan informasi yang berguna terkait efisiensi Dana BOS dalam meningkatkan minat bakat dan mendukung tenaga kependidikan non-PNS.
Co-Authors Ace Sriati Rachman Ali Riza Amalia Kusuma Wardini Any Meilani Any Meilani Dekar Urumsah Edward Zubir Eka Wirajuang Daurrohmah Iis Solihat Iis Solihat Isti Diana Sari Milde Wahyu Muhammad Ma’arif Norhamida, Hana Olivia Idrus Olivia Idrus Robiansyah, Anton Sakina Tantri Selly Anastassia Amellia Kharis