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All Journal Indonesian Accounting Literacy Journal Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Suji Abdullah Saleh
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penilaian Tingkat Kesehatan Koperasi Peternak Sapi Bandung Utara Menggunakan Rasio Keuangan Rizkya Novianka; Suji Abdullah Saleh
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.114 KB) | DOI: 10.35313/ialj.v1i3.3189

Abstract

The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the North Bandung area. Cooperatives as a company (cooperative enterprise) require periodic performance appraisals in accordance with their achievements. This study aims to determine the level of financial health of cooperatives. The purpose of this study was to analyze the health level of cooperatives based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises number 06/Per/Dep.6/IV/2016. The aspects studied are capital aspects, productive asset quality aspects, efficiency aspects, and liquidity aspects. The method used in this research is descriptive method with data collection techniques in this study are financial reports, interviews and documentation. Based on the analysis results, the total assessment score obtained by KSPBU in 2016 obtained a score of 48.75, in 2017 there was an increase of 49.75. Meanwhile, for the years 2018-2020, the score was 48.75. The total score of the financial performance is in the range of 42.9 x < 52. So it can be concluded that the health of the financial performance of the KPSBU for the last five years has received the title "Sufficiently Healthy
Peningkatan Kompetensi Bidang Akuntansi bagi Guru SMK yang Tergabung dalam MGMP Akuntansi Kabupaten Bandung Barat Yeti Apriliawati; Arry Irawan; Khozin Arief; Suji Abdullah Saleh
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol 1, No 1 (2021): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v1i1.16645

Abstract

Kualitas sumber daya manusia (SDM) guru di bidang pendidikan vokasi memilikiperan penting dalam mencetak lulusan yang memiliki daya saing di industri.Sedangkan, masih banyak guru Sekolah Menengah Kejuruan (SMK) yang belummemiliki sertifikat kompetensi keahlian. Berdasarkan permasalahan tersebut,terdapat beberapa solusi yang dapat dilakukan seperti melakukan kegiatanpelatihan guna menambah wawasan bagi guru SMK mengenai sertifikasikompetensi, menambah keterampilan bagi guru SMK bidang akuntansi sesuaidengan skema sertifikasi kompetensi, dan meningkatkan kemampuan mengajarpraktik melalui modul-modul praktikum yang sesuai dengan kondisi industri.Pelaksanaan program PKM ini akan dimulai dengan menyusun materi pelatihan,melaksanakan pre-test online, evaluasi hasil pre-test, pelatihan 5 unit kompetensisecara daring, melaksanakan simulasi uji kompetensi secara tatap muka langsung,memberikan hasil skoring simulasi, dan memberikan umpan balik terkait hasilskoring.Kata kunci: Sertifikasi Kompetensi; Sekolah Menengah Kejuruan; KompetensiAkuntansi
Co-Authors Arry Irawan Khozin Arief Rizkya Novianka Yeti Apriliawati, Yeti