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Ach. Syaiful Hidayat, Ach. Syaiful
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PENERAPAN SISTEM KOMPUTERISASI AKUNTANSI PROGRAM MYOB PADA SMK MUHAMMADIYAH I MALANG Hidayat, Ach. Syaiful; Sigit Say, Djoko
Jurnal Dedikasi Vol 5 (2008): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (24.057 KB) | DOI: 10.22219/dedikasi.v5i0.861

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk; 1)memperkenalkan sistem akuntansi yang terkomputerisasidengan program MYOB for Accounting pada SMKMuhammadiyah 1 Malang dan 2) mengaplikasikan sertamelakukan pendampingan dalam penerapan sistem akuntansiyang terkomputerisasi dengan program MYOB for Accountingpada SMK Muhammadiyah 1 Malang.Metode pelaksanaan kegiatan ini dilakukan denganmenggunakan pendekatan experimental learning yangmelibatkan banyak metode praktis dengan memberikanpengalaman dan latihan langsung kepada khalayak sasaran,metode – metode tersebut meliputi; 1) Metode Ceramah, 2)Penerapan / Implementasi dan 3) Pendampingan selamabeberapa waktu untuk memperlancar kontinuitas penerapandan sekaligus mengidentifikasi dan memecahkanpermasalahan praktis yang muncul.Berdasarkan hasil kegiatan pengabdian masyarakat inidapat diketahui bahwa pencatatan transaksi keuangan yangdilakukan di SMK Muhammadiyah 1 Malang masihmenggunakan sistem pencatatan secara manual danberdasarkan pada asumsi Kas (basis Kas). Penggunaan sistempencatatan transaksi keuangan secara manual yang berbasispada Kas akan sangat dipengaruhi oleh subyektivitas personal.Kegiatan pengembangan Sistem Akuntansi berbasisMYOB for Accounting di SMK Muhammadiyah 1 dimulai1 Staf Pengajar Fakultas Ekonomi Universitas Muhammadiyah Malang2 Staf Pengajar Fakultas Ekonomi Universitas Muhammadiyah Malangdengan melakukan identifikasi terhadap kode mata anggaranyang digunakan oleh SMK Muhammadiyah 1 berdasarkanketetapan DikDasMen PDM kota Malang.Berdasarkan kode mata anggaran tersebut kemudiandisusun kode-kode rekening yang akan digunakan dalampenyusunan sistem Akuntansi berbasis MYOB forAccounting. Penyusunan dan pembuatan sistem akuntansiberbasis pada MYOB for Accounting dengan langkah-langkahsebagai berikut: 1) menentukan set-up usaha termasukpenentuan tanggal pelaporan transaksi-transaksi keuangan, 2)memasukkan kode rekening dan menentukan Linked Accountyang digunakan di SMK Muhammadiyah 1, 3) menentukanset-up perpajakan untuk SMK Muhammadiyah 1 Kata Kunci: Komputerisasi Akuntansi, Program MYOB
BHMN PERGURUAN TINGGI, DEAL OR NO DEAL ? Hidayat, Ach. Syaiful
Jurnal Bestari No 37 (2008)
Publisher : Jurnal Bestari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7333.442 KB)

Abstract

The government regulation concerning with the management of higher education, stated on UU No.20/2003 which arrange the management of higher education arouses public opinion. Financial matter is the main problem. The regulation mentioned that the government will not give education financial support for the state university particularly for PT BHMN. It means  that, the PT BHMN has not find its educational fund by itself and arrange the activities related to educational system independently.One effect of the implementation of this new paradigm is that the cost of education at state university becomes higher and higher. In fact, the society realizes that to get high education level needs much money. However. it does not mean that all of education cost becomes the responsibility of society. The governments also must be responsible for the education fund. According to UUD 1945 and UUD SISDIKNAS No.20 Tahun 2003, of the government is responsible to give education fund to all of education level:  from elementary level until higher education level. The amount of allocation of the education fund is approximately 20% out  of the government budget.The most important thing is how to increase and develop the quality of education to be better. It is a must in term of education will affect character and personality of the society significantly. In addition, it also contributes to the future of the nation. That is why. PT BHMN management has to pay careful attention to the education quality nor only on education process but also on supplying the education supporting facilities including the lecturer, the quality of education outcome and the quality of students.
Co-Authors Djoko Sigit Say, Djoko