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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM)
Raja Yulianita Sarazwati
STIE Pembangunan Tanjungpinang
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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ANALISIS MANFAAT DAN RISIKO PELAPORAN SEGMEN Raja Yulianita Sarazwati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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Abstract

Adanya diversifikasi usaha membuat perusahaan harus mengungkapkan informasi terkait segmen operasi sesuai dengan aturan yang dikeluarkan oleh dewan standar. Di Indonesia, aturan terkait segmen operasi ditetapkan oleh Ikatan Akuntan Indonesia melalui PSAK 5 yang mengadopsi IFRS 8. Akan tetapi, masih terdapat perbedaan pandangan terkait pengungkapan informasi segmen. Melalui studi literatur, penelitian ini akan membahas mengenai aturan dan konsep pelaporan segmen serta manfaat dan risiko dari pengungkapan informasi segmen operasi yang dilakukan perusahaan. Pembahasan akan dimulai dengan konsep, pengertian serta aturan dari pelaporan segmen, kemudian disajikan analisis dari manfaat dan risikonya berdasar hasil penelitian terdahulu. Informasi segmen memberikan gambaran yang lebih detail kepada pihak internal maupun eksternal mengenai kinerja dari setiap segmen operasi. Di lain sisi, risiko bagi perusahaan adalah informasi tersebut dapat digunakan oleh pesaing dan menjadi kerugian kompetitif.
PENERAPAN DALAM MENGEDUKASI PEMBUKUAN MANUAL PADA KELOMPOK WANITA TANI DESA SRI BINTAN 2 Muhammad Isa Alamsyahbana; Armansyah Armansyah; Raja Yulianita Sarazwati; Dewi Monalisa; Ewdia Meylin Lilipory; Nurul Rahmaini; Sinta Saputri; Hasnah Fauziah; Novelia Tia Anelda; Pratiwi Tri Utari; Shely Joeana
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10082

Abstract

The purpose of this article is to discuss bookkeeping literacy education that has been givem to a group of Woman Farmers in the village of Sri Bintan 2. In its operatinal activities, the grouf of Woman Farmers in the Village of Sri Bintan 2 keeps books of financial management manually. The bookkeeping system that is owned is considered to be very simple, so it feels that some improvements are needed as well as information on how financial bookkeeping should be done. The results obtained after carrying out the correct accounting bookkepping education, is that the group of Woman Farmers in Village of Sri Bintan 2 is able to understand and apply the knowladge that has been given so as to produce financial bookkeping and financial reports which are considered to have been improved. The revised financial bookkeping can assist the administrators of Women Farmers Group in managing their financial system Kata Kunci: Education, Bookkeping, Financial report, Group of Woman Farmers ABSTRAK Tujuan dari artikel ini adalah untuk membahas mengenai edukasi literasi pembukuan yang telah diberikan kepada Kelompok Wanita Tani Sumber Rezeki Desa Sri Bintan 2. Dalam kegiatan operasionalnya, kelompok Wanita Tani Sumber Rezeki Desa Sri Bintan 2 melakukan Pembukuan mengenai tata kelola keuangannya secara manual. Sistem pembukuan yang dimiliki dinilai masih sangat sederhana, sehingga rasanya diperlukan beberapa perbaikan serta informasi mengenai bagaimana seharusnya pembukuan keuangan dilakukan. Hasil yang didapatkan setelah dilakukannya edukasi pembukuan akuntansi yang benar, adalah Kelompok Wanita Tani Sumber Rezeki Desa Sri Bintan 2 mampu memahami serta mengaplikasikan ilmu yang telah diberikan sehingga menghasilkan pembukuan keuangan serta laporan keuangan yang diinilai telah sesuai dengan standar akutansi yang sebenarnya. Pembukuan keuangaan yang telah diperbaiki ini sekiranya dapat membantu para pengurus Kelompok Wanita Tani dalam mengelola tata keuangannya. Kata Kunci: Edukasi, Pembukuan, Laporan Keuangan, Kelompok Wanita Tani,
PELATIHAN AKUNTANSI UNTUK PENYELENGGARAAN PEMBUKUAN SEDERHANA BAGI KUBE JAYA ABADI DESA PENGUDANG Raja Yulianita Sarazwati; Muhammad Mu’azamsyah; Devis Ellmanda; Kamelda Kamelda; Meidi Carolina; Nisyamuddin Nisyamuddin; Rahma Dini Juwita; Thessalonica Mutiara Waskitho
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 2 No. 2: April 2025
Publisher : P3M STIE Pembangunan Tanjungpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/jp3em.v2i2.2514

Abstract

Simple bookkeeping is a documentation process carried out by employers in a structured manner by collecting data and information related to the company's financial reports. Usually, this simple bookkeeping consists of all financial reports in a company. Financial documentation that is recorded is usually related to assets, expenses, capital, income , budget, prices with output results in the form of presentation of financial reports. The purpose of bookkeeping activities in a business is to reduce or minimize the risk of losing products, assets, and even money belonging to the company. The problem we encountered in Pengudang Village, more precisely at KUBE Jaya Abadi is these business actors do not yet know the importance of a bookkeeping. As a result, they do not know how much their income and expenses are while their business is running. For this reason, we held an "Accounting Training for Simple Bookkeeping for KUBE Jaya Abadi Pengudang Village" which we aimed at business people, especially members of KUBE Jaya Abadi. The method we used during our research was observation and outreach. The results of the survey that we have conducted, the bookkeeping at KUBE Jaya Abadi is still not effective so we have made the bookkeeping into 3 books, namely the production record book, income book, and financial report book. With this activity, it is hoped that it can help improve the performance of business finances carried out and make it easier for business actors to prepare financial reports that are made
Co-Authors Devis Ellmanda Dewi Monalisa Ewdia Meylin Lilipory Hasnah Fauziah Kamelda Kamelda Meidi Carolina Muhammad Isa Alamsyahbana Muhammad Mu’azamsyah Nisyamuddin Nisyamuddin Novelia Tia Anelda Nurul Rahmaini Pratiwi Tri Utari Rahma Dini Juwita Shely Joeana Sinta Saputri Thessalonica Mutiara Waskitho