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Herni Kurniawati
Faculty Of Economics And Business, Tarumanagara University, Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN PENCATATAN KAS KECIL PERUSAHAAN PADA SISWA-SISWI SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Elvira, Shannen; Gunawan, Rendy Gunawan
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.23833

Abstract

The purpose of PKM is to help SMAN 20 Tangerang Regency students gain a deeper understanding of accounting information related to petty cash through two methods: cashing and variables. In fact, the company's cash is divided into two parts: large cash and petty cash. Petty cash, also called petty cash, is cash that can be added/used to pay for relatively small expenses. Petty cash plays an important role in running your business, so you need to hire competent staff to manage it properly to keep your business running smoothly. As long as the PKM is in operation, data collected directly from partners (primary data) will come in the form of interviews with principals and teachers and data proving financial transactions over a period of time. Regarding the secondary data from books, magazines, and the Internet that support this PKM result report, the result of the PKM is that the PKM will operate smoothly from WIB on Wednesday, October 26, 2022 at 10:00 am until completion. PKM is conducted offline by visiting schools with students as part of a PKM team. PKM produced outputs in the form of national seminars such as speakers and articles, which were uploaded to his PINTAR as additional outputs. Tujuan PKM adalah untuk membantu siswa SMAN 20 Kabupaten Tangerang untuk mendapatkan pemahaman yang mendalam tentang informasi akuntansi yang berkaitan dengan materi kas kecil melalui dua metode yaitu uang muka dan variabel. Secara realitanya perusahaan memiliki kas yang dibagi menjadi dua bagian, kas besar dan kas kecil. Petty cash, juga disebut kas kecil, adalah kas yang dapat diisi ulang/ yang digunakan untuk membayar pengeluaran dalam denominasi yang relatif kecil. Kas kecil memegang peranan penting dalam operasional perusahaan, sehingga perusahaan harus mengelola kas kecil dengan baik dengan mempekerjakan karyawan yang berkompeten sehingga tidak menghambat operasional perusahaan. Selama PKM berjalan menggunakan data diambil langsung ke Mitra (data primer) berupa hasil wawancara dengan kepala sekolah dan guru, serta data pembuktian transaksi moneter selama satu periode. Mengenai data sekunder yang dikumpulkan dari buku, jurnal dan internet yang mendukung laporan hasil PKM ini. Hasil dari PKM tersebut adalah lancarnya operasional PKM pada hari Rabu tanggal 26 Oktober 2022 pukul 10.00 WIB hingga selesai. Pelaksanaan PKM dilakukan secara luring dengan mengunjungi sekolah bersama siswa sebagai bagian dari tim PKM. PKM yang dilaksanakan menghasilkan hasil berupa acara seminar nasional seperti pembicara dan artikel yang diunggah ke PINTAR sebagai hasil tambahan.
EDUKASI PERPAJAKAN DAN PELATIHAN PENGHITUNGAN PAJAK PUSAT SISWA-SISWI SMAN 20 KAB.TANGERANG Kurniawati, Herni; Sari, Vinetta Ratna; Lie, Irene Kim
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26039

Abstract

The direction of the Minister of Finance and the Minister of Education and Culture for the younger generation starting at the elementary, junior high and high school levels are already tax literate by creating a tax-aware and intelligent generation to understand the importance of the role of taxes in Indonesia as a source of state revenue apart from the oil and gas sector for the welfare of the people. PKM is intended to help Partners understand the science of taxation, which is part of Accounting Economics. In Indonesia, the central tax which is managed centrally by the Ministry of Finance through the DGT, consists of Income Tax, Value Added Tax, Land and Building Tax, Stamp Duty, and Sales Tax on Luxury Goods. PKM uses primary and secondary data, where primary data is obtained directly from Partners, such as data from interviews with school principals and teachers as well as data in the form of information to what extent students understand taxes. PKM utilizes secondary data from journal articles, internet news sources, and books to support PKM. The results of PKM PKM activities have been carried out on Friday 12 May 2023 at 10.00 WIB until finished, offline by visiting schools with students as part of PKM. The outputs of PKM activities are presentations in national seminars as speakers, and articles uploaded by PINTAR as additional output.
PELATIHAN PENENTUAN NILAI ASET TETAP DAN METODE DEPRESIASI PADA SISWA SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Kim Lie, Irene; Ratna Sari, Vinetta
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29199

Abstract

This PKM targets students of SMA Negeri 20 Tangerang Regency so that they can better understand the science of accounting, especially those related to fixed assets owned by schools and businesses. School/company fixed assets are valued based on their actual condition (cost minus accumulated depreciation) and presented in the year-end financial statements. There are five methods of depreciation of fixed assets that you will learn in this training: the straight-line method, the Japanese year digit method, the double declining balance method, the man-hour method, and the production production method The data used in this PKM are primary data obtained directly from SMA Negeri 20 Kabupaten Tangerang, including data from interviews with principals and teachers. Meanwhile, secondary data was obtained from books, magazines, and the internet to support this research. The PKM was carried out successfully until it was completed on Friday, November 10, 2023 at 10.00 WIB. PKM is carried out through school visits with students. The mandatory output of PKM is made PKM journal and as an IPR as an additional output.
PELATIHAN PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN LABA RUGI PADA SISWA-SISWI SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Sari, Vinetta Ratna; Lie, Irene Kim
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32078

Abstract

Community Service / PKM is carried out against the background of the needs of students for the budget material needed by partners in studying Accounting Economics. In addition, Partners also need budget material for provision in pursuing a career working in the accounting field, or the material is needed for provision to continue school to college. The solution from the background is to provide training to Partners by teaching in class. PKM is carried out with the introduction method first to the Partner, followed by presenting the material in the form of printouts made in Microsoft Power Point and distributed to Partners as many as approximately 40 students. After presenting the material, time was given to students to ask questions in order to better understand the material. The result of the PKM is that the partners feel that they understand the sales budget and profit and loss material provided, and the partners ask to do PKM again in the next semester with advanced material, namely how to calculate the break-even point in sales. ABSTRAK Pengabdian Kepada Masyarakat/ PKM dilaksanakan dengan di latar belakangi oleh kebutuhan Siswa-siswi atas materi anggaran yang dibutuhkan Mitra dalam mempelajari ilmu Ekonomi Akuntansi. Selain itu Mitra juga membutuhkan materi anggaran untuk bekal dalam meniti karir bekerja di bidang Akuntansi, atau materi tersebut diperlukan untuk bekal melanjutkan sekolah ke perguruan tinggi. Solusi dari latar belakang adalah dengan memberikan pelatihan kepada Mitra dengan mengajar di kelas. PKM dilaksanakan dengan metode perkenalan terlebih dahulu kepada Mitra, dengan dilanjutkan memaparkan materi berbentuk print out yang dibuat dalam Microsoft Power Point dan dibagikan kepada Mitra sebanyak kurang lebih 40 siswa. Setelah memaparkan materi, diberikan waktu kepada siswa untuk bertanya agar lebih memahami materi. Hasil dari PKM adalah Mitra merasakan lebih memahami materi anggaran penjualan dan laba rugi yang diberikan, dan Mitra meminta untuk dilakukan Kembali PKM di semester berikutnya dengan materi lanjutan yaitu bagaimana menghitung titik impas dalam penjualan.
PELATIHAN PERHITUNGAN TITIK IMPAS SEBAGAI DASAR PERENCANAAN LABA USAHA PADA SISWA SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Ratna Niandra; Esther Dharmadi Santoso
Jurnal Serina Abdimas Vol 3 No 1 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i1.33665

Abstract

The goal of the community service program is to better teach SMA Negeri 20 Tangerang Regency students the science of accounting and economics, particularly as it relates to breaking even point analysis and profit forecasting. A business can use the break-even point to determine the minimum sales volume necessary to avoid losses while still failing to turn a profit (i.e., to make no profit at all). Furthermore, by indicating the level of sales that must be reached, the break-even point assists management in planning the required amount of profit. In order for students to benefit from this training, both those continuing their education in college (where the topic of break-even point is covered in a Management Accounting course) and those entering the workforce will be able to plan the business profitability of their place of employment. The data utilized in this Community service is primary data gathered directly from SMA Negeri 20 Tangerang Regency, specifically data from interviews with the principal and teachers discussing the urgency of the Accounting Economics material needed by students who will be used when they graduate from school. The Community service method consists of the following steps: (1) defining the break-even point and its components, which calculates the break-even point in terms of sales and units of goods; (2) calculating what elements make up the break-even point, which then calculates the break-even point in terms of units of goods; and (3) providing examples of questions related to the break-even point/BEP in order to help students understand/comprehend the break-even point/BEP. The crew did a great job doing this community service, which began on Thursday, October 03, 2024 at 10:00 WIB and ended at noon. The execution of Community service was carried out by visiting schools with students as part of Community service The executed community service program will eventually yield outcomes in the form of community service journals or proceedings. Furthermore, the extra outputs are loaded as extra outputs into HKI. ABSTRAK PKM dirancang untuk membantu siswa SMA Negeri 20 Kabupaten Tangerang memahami ekonomi akuntansi, terutama titik impas dalam merencanakan laba usaha. Titik impas membantu perusahaan merencanakan laba yang diinginkan dengan menentukan berapa banyak penjualan yang harus dilakukan agar perusahaan tidak mengalami kerugian tetapi juga belum memperoleh laba; dengan kata lain, titik impas menunjukkan berapa banyak penjualan yang harus dilakukan agar perusahaan tidak mengalami kerugian sama sekali. Dengan demikian, pelatihan ini bermanfaat bagi siswa-siswi yang sedang bekerja, karena mereka akan dapat merencanakan keuntungan bisnis tempat mereka bekerja. Mereka juga dapat melanjutkan studi mereka di universitas dengan mengambil mata kuliah akuntansi manajemen dengan topik titik impas atau BEP. Data yang digunakan dalam PKM ini berasal dari SMA Negeri 20 Kabupaten Tangerang secara langsung. Data ini diperoleh dari wawancara dengan guru dan kepala sekolah tentang seberapa penting materi ekonomi akuntansi bagi siswa untuk dipelajari setelah meninggalkan sekolah. Metode PKM terdiri dari (1) penjelasan teori atau konsep tentang titik impas, kemudian penjelasan tentang biaya tetap dan biaya variabel serta contohnya yang digunakan untuk menghitung titik impas/BEP; (2) menghitung komponen apa saja yang membentuk titik impas, kemudian menghitung titik impas dalam ukuran penjualan dan unit barang; dan (3) memberikan contoh soal yang berkaitan dengan titik impas/BEP dengan tujuan sederhana. PKM ini dijalankan oleh tim dengan baik dan lancar hingga selesai pada hari Kamis, 3 Oktober 2024 pukul 10.00 WIB. PKM dilakukan dengan mengunjungi sekolah bersama siswa. PKM yang telah dilaksanakan menghasilkan luaran dalam bentuk jurnal atau publikasi pengabdian masyarakat. Selain itu, luaran tambahan dimasukkan ke HKI.
PELATIHAN SIKLUS AKUNTANSI DAN JURNAL UMUM PADA SISWA-SISWI SMK SANDIKTA Kurniawati, Herni; Ratna Niandra; Esther Dharmadi Santoso
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.34788

Abstract

Community Service (PKM) was carried out to help students of SMK Sandikta Bekasi understand the accounting cycle and its stages well. The accounting cycle is a series of accounting processes carried out periodically, consisting of ten stages: (a) identification and analysis of business transactions; (b) journalizing transactions; (c) posting to the ledger;(d) preparing a trial balance; (e) journalizing and posting adjusting entries; (f) preparing an adjusted trial balance,;(g) preparing financial statements;(h) journalizing and posting closing entries; (i) preparing a post-closing trial balance; and (j) preparing reversing entries. PKM uses primary data obtained directly from SMK Sandikta, such as data from interviews with the principal and teachers, concluding that this PKM uses descriptive qualitative data. Meanwhile, secondary data was obtained from books, journals, and the internet that support this research. PKM was conducted using an introductory method to the Partners, followed by presenting the material in printout form created in Microsoft PowerPoint and distributed to approximately 30 students. After presenting the material, students were given time to ask questions to better understand the content. The result of the PKM is that the partner feels they have a better understanding of the accounting cycle material and the general journal provided, and the partner requested to conduct PKM again in the next semester with advanced material, namely how to post transaction journals and create a trial balance. The output of this PKM result is the proceedings of the national seminar as a speaker and the national PKM journal article, as well as Intellectual Property Rights. ABSTRAK Pengabdian Kepada Masyarakat (PKM) diilaksanakan membantu siswa-siswi SMK Sandikta Bekasi dapat memahami siklus Akuntansi dan tahapannya dengan baik. Siklus akuntansi adalah serangkaian proses akuntansi yang dilakukan secara periodik, dengan sepuluh tahapan, terdiri dari (a) identifikasi dan analisis transaksi bisnis; (b) menjurnal transaksi; (c) memposting ke buku besar; (d) membuat neraca saldo; (e) menjurnal dan posting jurnal penyesuaian; (f) membuat neraca saldo setelah penyesuaian; (g) membuat laporan keuangan; (h) menjurnal dan posting jurnal penutup; (i) membuat neraca saldo setelah penutupan; dan (j) membuat jurnal pembalik. PKM menggunakan data primer yang diperoleh langsung dari pihak SMK Sandikta seperti data hasil wawancara dengan kepala sekolah dan guru sehingga disimpulkan bahwa PKM ini menggunakan data kualitatif deskriptif. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung penelitian ini. PKM dilaksanakan dengan metode perkenalan terlebih dahulu kepada Mitra, dengan dilanjutkan memaparkan materi berbentuk print out yang dibuat dalam Microsoft Power Point dan dibagikan kepada Mitra sebanyak kurang lebih 30 siswa. Setelah memaparkan materi, diberikan waktu kepada siswa untuk bertanya agar lebih memahami materi. Hasil dari PKM adalah Mitra merasakan lebih memahami materi siklusakuntansi dan jurnal umum yang diberikan, dan Mitra meminta untuk dilakukan kembali PKM di semester berikutnya dengan materi lanjutan yaitu bagaimana memposting jurnal transaksi dan membuat neraca saldo. Hasil PKM ini menghasilkan pemakalah seminar nasional, aritkel di jurnal nasional PKM, dan Hak Kekayaan Intelektual.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS PERSISTENCE PADA PERUSAHAAN BASIC MATERIAL Ivone, Margiota Fiona; Bangun, Nurnainun; Kurniawati, Herni
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34742

Abstract

The purpose of this study was to find out whether factors such as cash flow volatility, company size, and accrual reliability affect earnings persistence with the research subject being the basic ingredients of sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sampling technique used was purposive sampling so that the number of sample data obtained was 108 (after outliers). Data processing uses multiple linear regression analysis techniques with the data processing tool used, namely SPSS 25.0. The results showed that the cash flow volatility variable has a significant effect on earnings persistence, while the firm size and accrual reliability variables have no significant effect on earnings persistence. The implication of this research is that the volatility of cash flows indicates a good use of cash resources and maximum effort in maintaining profit stability due to fluctuations in cash flows in order to maintain stakeholder confidence.
Co-Authors Andrikas, Yuliarni Artha, Fuad Dwi Darmayanti, Elmira Febri Elvira, Shannen Esther Dharmadi Santoso Fanny A. Setiawan Fanny Andriani Setiawan Gunawan, Rendy Gunawan Ivone, Margiota Fiona Jap, Yustina Peniyanti Kim Lie, Irene Lie, irene kim Musiega, Maniagi Nedi Hendri, Nedi Nurastuti, Preatmi Nurnainun Bangun Oktavia Oktavia Ratna Niandra Ratna Sari, Vinetta Rd. Heri Solehudin Rosmita Rasyid Rudy Gunawan Sari, Vinetta Ratna Septian Bayu Kristanto Septian Bayu Kristanto Septian Bayu Kristanto Septiana, Kurnia Setiawan, Fanny Andriani Sriwati , Sriwati Subagyo Subagyo Subagyo Subagyo Verawati , Verawati Verawati Verawati Widyanti, Maya Wijaya, Cahyadi