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All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi The Indonesian Journal of Accounting Research PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ecogen Open Community Service Journal PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Yenny Wati
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Financial Analysis Training Enhances Students' Professional Competencies Yenny Wati; Yusrizal Yusrizal; Suyono Suyono
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 1 (2023): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i1.10872

Abstract

This community service activity was implemented due to a lack of understanding of financial analysis supplied by vocational high schools. This activity is designed to help students improve their critical thinking, analytical skills, and professional abilities. Methods such as instructions and practical training in financial analysis, discussion methods, and questionnaire distribution are used to ensure that this community service activity remains effective in subsequent years. This action will be carried out offline on Thursday, April 6, 2023. This activity drew 45 participants, all of whom were in grade 11 and majoring in accounting at Metta Maitreya vocational high school. According to the evaluation results, students' understanding of financial analysis increased by 71% during the training. This increase was due to students discussing material during the training process, which was more of a two-way interaction, resulting in a more interesting and quality learning experience. This financial analysis training is regarded as beneficial and has a positive impact on Metta Maitreya vocational high school students. This training is designed to excite students' enthusiasm for accounting topics, particularly financial statement analysis.
Gaining Effective Profitability with Training in Factory Overhead Cost Calculation for Printing Businesses Yenny Wati; Yusrizal Yusrizal; Mimelientesa Irman; Fadrul Fadrul; Nicholas Renaldo
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 2 (2024): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i2.17127

Abstract

Inadequate information and the ineffective ability to distribute factory overhead costs to determine production costs might lead to lower-than-optimal earnings. This problem is the basis for this PKM action because the business owner's intended strategy is ineffective. This PKM activity wants to assist and boost efficiency in obtaining profits for printing entrepreneurs by developing knowledge and capacity to accurately calculate the cost of production, particularly factory overhead costs, to estimate a business's profit or loss each period. The approaches used in this PKM action include empowerment, instruction, and practice. On Saturday, September 7, 2024, the owner of a printing business and three of his employees participated in PKM offline. In line with evaluation findings, instruction, and practice boosted competency by 75%. This improved ability is the outcome of mistakes being identified through offline instruction and the PKM team suggesting fixing any difficulties that exist. This PKM action can maximize the annual profit gained for the printing business's long-term viability. This PKM was held so that the printing business may develop, improve, and actively contribute more to Indonesia's economic growth.Pengetahuan yang minim dan kemampuan mengalokasikan biaya overhead pabrik yang tidak efektif dalam menentukan harga pokok produksi dapat mengakibatkan laba yang diperoleh kurang optimal. Permasalahan tersebut menjadi dasar dilakukan kegiatan PKM ini karena strategi bisnis yang direncanakan oleh pemilik usaha menjadi tidak tepat. Kegiatan PKM ini bertujuan untuk membantu dan meningkatkan efisiensi dalam pencapaian laba bagi pelaku usaha percetakan dengan meningkatkan pengetahuan dan kemampuan dalam menentukan biaya produksi khususnya biaya overhead pabrik secara akurat untuk mengetahui besarnya laba maupun rugi suatu bisnis setiap periodenya. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku usaha percetakan dan tiga orang pegawainya mengikuti PKM secara luring pada Sabtu, 7 September 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 75%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pendapatan laba yang diperoleh setiap tahun berjalan untuk kelangsungan usaha percetakan. PKM ini diadakan agar usaha percetakan dapat berkembang, meningkat, dan berperan aktif dalam pertumbuhan perekonomian Indonesia.
Creating a Financially Healthy Motorcycle Workshop with Structured Accounting Yenny Wati; Yusrizal Yusrizal; Helly Aroza Siregar; Yusnita Octafilia; Bord Nandre Aprila
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 7, No 1 (2025): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v7i1.19261

Abstract

Micro, Small, and Medium Enterprises (MSMEs) that repair motorcycles in Pekanbaru confront financial management issues, particularly in providing accurate and meaningful financial reports. A lack of awareness of basic accounting principles and regular financial recording procedures makes it difficult to measure the financial performance of a business. This community service project seeks to help motorcycle repair MSMEs develop their understanding and skills in creating financial reports in compliance with accounting standards. PKM activities for motorcycle repair shop MSMEs in Pekanbaru, involving the owner or manager and three staff, will occur on-site on Wednesday, March 5, 2025, using lecture, practice, and discussion approaches. Pre- and post-tests are used to examine participants' enhanced understanding, and satisfaction surveys are used to assess activity effectiveness. Following this training session, participants' knowledge of financial report preparation was enhanced by 75%. Participants' skills improve through a learning approach that blends theoretical underpinnings from lectures, practical application of exercises, and collaborative problem-solving through discussion. This PKM activity can help to increase the economic value of motorcycle repair MSMEs by improving financial management and making more informed decisions. This activity also helps to grow and support MSMEs, which are an essential part of the economy. Usaha Mikro, Kecil, dan Menengah (UMKM) bengkel motor di Pekanbaru menghadapi tantangan dalam pengelolaan keuangan, terutama dalam penyusunan laporan keuangan yang akurat dan relevan. Kurangnya pemahaman tentang prinsip-prinsip akuntansi dasar dan metode pencatatan keuangan yang sistematis menyebabkan kesulitan dalam mengukur kinerja keuangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan UMKM bengkel motor dalam menyusun laporan keuangan yang sesuai dengan standar akuntansi. Kegiatan PKM yang ditujukan untuk UMKM bengkel motor di Pekanbaru, yang melibatkan pemilik atau pengelola dan tiga orang karyawan, akan dilaksanakan secara tatap muka pada Rabu, 5 Maret 2025 dengan metode ceramah, praktik, dan diskusi. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta, serta survei kepuasan untuk menilai efektivitas kegiatan. Pemahaman peserta mengenai penyusunan laporan keuangan meningkat sebesar 75% setelah mengikuti kegiatan ini. Keterampilan peserta berkembang melalui pendekatan pembelajaran yang menggabungkan dasar teori dari ceramah, aplikasi praktis dari latihan, dan kolaborasi untuk mengatasi tantangan melalui diskusi. Kegiatan PKM ini dapat berkontribusi pada peningkatan nilai ekonomis UMKM bengkel motor melalui pengelolaan keuangan yang lebih baik dan pengambilan keputusan yang lebih tepat. Kegiatan ini juga berkontribusi pada pertumbuhan dan keberlanjutan UMKM, yang merupakan salah satu pilar penting perekonomian.
Strengthening Business Competitiveness Through Training and Assistance with Cost of Goods Manufactured Calculations Yenny Wati; Yusrizal Yusrizal; Anton Anton
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 2 (2023): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i2.12743

Abstract

This service activity was generated by a problem that one of the bread MSME (Micro, Small, and Medium Enterprises) participants was having with the allocation of costs that were not itemized, impacting the bread MSME's income growth. The goal of the training is to improve bread MSMEs' understanding and financial planning abilities in efficiently calculating the cost of goods manufactured, hence affecting the determination of competitive product selling prices. Training, practice, mentoring, and empowerment are the methods or approaches employed. Offline activities were carried out on Monday, September 4, 2023, and were attended by bread MSME owners and their seven employees. According to the evaluation statistics, the level of knowledge increased by 71% after training and mentoring. This increase can be attributed to the fact that faults can be discovered directly through training and mentoring, and the service team can offer suggestions or alternative opinions to correct these errors. This activity has the potential to improve income and boost the MSME bread sector. This activity is intended to help MSME bread grow and contribute more to the economy.Aktivitas pengabdian ini dilatarbelakangi oleh adanya isu salah satu pelaku UMKM (Usaha Mikro, Kecil dan Menengah) roti terkait alokasi biaya yang tidak terperinci sehingga mempengaruhi pertumbuhan pendapatan UMKM roti tersebut. Aktivitas ini bertujuan untuk menambah wawasan dan keahlian perencanaan keuangan pelaku UMKM roti dalam menetapkan harga pokok produksi secara efisien, sehingga berdampak pada penentuan harga jual produk yang kompetitif. Pelatihan, praktik, pendampingan, dan pemberdayaan merupakan metode atau pendekatan yang diterapkan. Pelaksanaan kegiatan secara luring pada Senin, 4 September 2023 yang diikuti oleh pelaku UMKM roti beserta tujuh orang karyawannya. Hasil evaluasi memperlihatkan tingkat pemahaman meningkat sebesar 71% pada saat pelatihan dan pendampingan. Peningkatan ini terjadi karena kesalahan dapat ditemukan secara langsung melalui pelatihan dan pendampingan, dan tim pengabdi dapat memberikan saran atau pendapat alternatif untuk memperbaiki kesalahan tersebut. Kegiatan ini akan mampu meningkatkan pendapatan dan mendongkrak sektor UMKM roti. Kegiatan ini dirancang agar UMKM roti dapat berkembang dan berkontribusi lebih besar terhadap perekonomian.
Training on Applying SAK EMKM-Based Accounting to Optimise Profits in Broiler Chicken Businesses Yenny Wati; Yusrizal Yusrizal; Okalesa Okalesa
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 1 (2024): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i1.14898

Abstract

Tingkat pendidikan yang rendah memperlihatkan kurangnya pengetahuan akuntansi dan ketidakmampuan menghasilkan laporan keuangan yang sejalan dengan prinsip dasar akuntansi. Hal tersebut menjadi permasalahan dalam kegiatan PKM ini karena dapat mempengaruhi usaha pada UMKM ayam potong selanjutnya. Kegiatan PKM ini bertujuan untuk membantu dan mengoptimalkan efisiensi usaha UMKM ayam potong dengan meningkatkan pengetahuan akuntansi dan kapabilitas memproyeksikan biaya-biaya di periode selanjutnya dengan efektif untuk mengoptimalkan profit usaha. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku UMKM ayam potong dan tiga orang pekerjanya mengikuti PKM luring pada Jumat, 1 Maret 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 67%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pengambilan keputusan yang efektif untuk pertumbuhan sektor UMKM ayam potong. PKM ini diselenggarakan supaya UMKM ayam potong bisa berkelanjutan dan memberikan andil yang lebih besar untuk perekonomian nasional.Low educational attainment is indicated by a lack of accounting knowledge and the inability to produce financial reports that follow basic accounting regulations. This is a challenge for the PKM activity since it may have long-term effects on the operations of broiler chickens MSMEs. This PKM activity aims to support and increase the efficiency of broiler chicken MSME enterprises by enhancing their understanding of accounting and equipping them with the ability to accurately anticipate costs for the forthcoming period to maximize their earnings. The strategies employed in this PKM activity are empowerment, training, and practice. The broiler chicken MSME entrepreneur and three of his staff took part in offline PKM on Friday, March 1, 2024. Evaluation results indicated that after practice and tutoring, proficiency increased by 67%. This increased proficiency is the result of problems being recognized during offline training and the PKM team making recommendations to remedy any inaccuracies that appear. This PKM activity has the potential to improve effective decision-making for the expansion of the broiler chicken MSME sector. This PKM was organized so that broiler chicken MSMEs can be sustainable and make a greater contribution to the national economy.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Angel Angel Anton Anton Astri Ayu Purwati AZUZ, FAIDAH Bord Nandre Aprila Debi Eka Putri Evelyn Wijaya Fadrul Fadrul Fry Melda Saragih Harry Patuan Panjaitan Helly Aroza Siregar Kitty Kitty Mimelientesa Irman Nelly Ervina Nicholas Renaldo Nyoto Okalesa Okalesa Restu Hayati Rosa Linda Sri Firmiaty Stevany Stevany Sudarno Suriyanti, Linda Hetri Suyono Syarifuddin Teddy Chandra Widaryanti Yerisma Welly Yusnita Octafilia Theresia A Yesu Infante Yusrizal