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All Journal Journal of Accounting and Investment Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang International Journal of Entrepreneurship and Sustainability Studies
Elsje Kosasih
Universitas Katolik Parahyangan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENYUSUNAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI BAGI KLINIK PRATAMA PANDU Felisia Felisia; Elsje Kosasih; Sylvia Fettry Elvira Maratno; Tanto Kurnia; Chandra Ferdinand Wijaya
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 4, No 1 (2019): June 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v4i1.3236

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen Program Studi S1 Akuntansi – Fakultas Ekonomi Unpar pada tahun 2018 merupakan kegiatan pengabdian bagi Klinik Pratama Pandu. Klinik Pratama Pandu bergerak dalam bidang pelayanan kesehatan bagi masyarakat menengah ke bawah, yang memiliki dua buah klinik, yaitu klinik umum dan klinik gigi. Saat ini, Klinik Pratama Pandu belum memiliki sistem pencatatan yang baik, sehingga ada beberapa hal yang dapat menyebabkan penurunan kualitas yang diberikan, seperti misalnya tidak adanya pencatatan mengenai persediaan obat-obatan. Tidak tersedianya pencatatan yang akurat dapat menyebabkan pelayanan kesehatan yang diberikan menjadi tertunda. Tim dosen Program Studi Akuntansi Unpar melakukan kegiatan pengabdian berupa penyusunan sistem informasi akuntansi secara terkomputerisasi. Hasil yang dicapai berupa program aplikasi komputer yang dibuat dengan menggunakan Microsoft Access untuk Klinik Pratama Pandu. Program aplikasi komputer ini dibuat sesuai dengan kebutuhan pengguna yang dibagi ke dalam 3 kelompok, yaitu untuk bagian administrasi, bagian bendahara, dan dokter. Program aplikasi komputer ini dapat digunakan untuk aktivitas pendaftaran pasien, pendaftaran rawat jalan, pendataan karyawan, pencatatan diagnosis dokter, pencatatan penerimaan, retur dan pencatatan persediaan obat-obatan, aktivitas penagihan pasien, pembayaran, pencatatan akuntansi beserta penyusunan laporan keuangan berupa laporan neraca, laporan laba rugi, laporan arus kas, buku besar untuk tiap akun. Setelah program aplikasi ini rampung, tim pengabdi mengadakan pelatihan bagi para pengguna di Klinik Pratama Pandu. Pelatihan ini diharapkan dapat membantu mitra dalam memudahkan pencatatan akuntansi dan data-data secara terkomputerisasi terkait kegiatan operasional sehari-hari dari Klinik Pratama Pandu. DOI: https://doi.org/10.26905/abdimas.v4i1.3236
Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs Elsje Kosasih; Atty Yuniawati; Verawati Suryaputra; Amelia Limijaya
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1343.54 KB) | DOI: 10.18196/jai.2002123

Abstract

This research aims at developing a model for calculating cost of laundry services performed by small-scale laundry businesses which incorporates environmental impact and costs into the model. The activity-based costing method is used to assign indirect costs to the cost object. This research is a continuation of the previous research conducted by the authors. Since environmental impacts and costs are considered, there will be changes in the resources and activity consumed, compared to the original model. The authors identified several environmental costs, such as eco-detergent and plastic, government fines, loss of customers and environmental costs borne by wider society. In analyzing the environmental costs, EPA classification is used. The suggested model is still in the theoretical phase, as some environmental costs arising from laundry business activities are difficult to measure. Some recommendations to laundry businesses and government are provided.
Analysis of Small and Medium Enterprises’ (SMEs) Sustainability Reporting to Develop Sustainability Reporting Guideline Paulina Permatasari; Elsje Kosasih
International Journal of Entrepreneurship and Sustainability Studies Vol. 2 No. 1 (2022): July 2022
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v2i1.822

Abstract

Sustainability reporting is conducted to communicate organizations’ sustainable development contributions to their stakeholders. The sustainability reporting trend has been increasing in Indonesia for the past few years, with the government has made sustainability reporting mandatory for all public companies. In the near future, it is believed that the Government of Indonesia will also obligate small and medium-sized enterprises (SMEs) to publish sustainability reports. SMEs have significant impacts in Indonesian economy, with the number of SMEs continue to increase each year and they contributed more than half of the national GDP. So far, there are no specific guidelines for SMEs’ sustainability report. There are many indicators in the global sustainability reporting guidelines that are not suitable for SMEs since they are limited in the resources and knowledge they can disseminate. Therefore, this study aims to develop a sustainable reporting guideline for SMEs. This study analyzes the development of sustainability reporting practices in Indonesia and other countries through literature review, interviews, and surveys, in order to develop a sustainability reporting guideline for SMEs. The reporting guideline recommended in this study contains 25 indicators: 12 general information indicators, 1 economic indicator, 6 environmental indicators, and 6 social indicators. Based on a survey of 25 SMEs, this guideline is suitable for preparing SMEs’ sustainability reports.
Co-Authors Amelia Limijaya Atty Yuniawati Felisia . Kurnia, Tanto Paulina Permatasari Sylvia Fettry Elvira Maratno Verawati Suryaputra Wijaya, Chandra Ferdinand