Fera Riske Anggita
Universitas Gunadarma

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Penilaian Persediaan Barang Dagang Pada Rozan Mini Market & Percetakan Sesuai Sak Etap Tommy Kuncara; Fera Riske Anggita; Jessica Livia Utomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1286

Abstract

Inventory is one of the current assets that must be managed properly, especially for companies that have merchandise inventory. The purpose of this study was to determine the application of methods based on and assessment of goods according to ETAP CHAPTER 11 which are suitable for Rozan Mini Market & Printing. The data analysis technique with the inventory system used is the Perpetual System and the Inventory Method used is the FIFO Method and the Average Method. The types and sources of data used are primary data and secondary data. The conclusion obtained from the research that has been carried out is that Rozan Mini Market & printing in recording inventory has not yet Financial Accounting Standards for Public Accountability Entities (SAK ETAP) CHAPTER 11 and the application of Rozan Mini Market & printing applies a perpetual system, and the method used is the FIFO method, because the HPP according to the FIFO method tends to be smaller than the Average method
Peningkatan Literasi Keuangan Siswa Kelas V Sekolah Dasar melalui Edukasi Pengelolaan Uang Saku, Menabung, dan Belanja Bijak Tommy Kuncara; Windy Dwiparaswati; Abednego Priyatama; Fera Riske Anggita; Sandy Suryady
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 2 (2026): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i2.2954

Abstract

Financial literacy is a fundamental skill that should be introduced to children from elementary school age. An understanding of the value of money, pocket-money management, saving habits, and the ability to distinguish needs from wants can help students make more responsible financial decisions. This community service program aimed to improve the financial literacy of fifth-grade elementary school students through education on pocket-money management, saving, and wise spending. The program was conducted at SDN Margahayu XIII, Bekasi City, on June 15, 2026, involving 30 fifth-grade students. An educational and participatory approach was applied through interactive presentations, needs-and-wants games, pocket-money allocation simulations, saving-goal preparation, simple financial-recording exercises, and wise-shopping simulations. The program was evaluated using pre-tests, post-tests, student worksheets, and participant-observation sheets. The results showed that the students’ average financial literacy score increased from 53.8 in the pre-test to 85.0 in the post-test. The score increased by 31.2 points or 58.0%. A total of 27 students, or 90.0%, achieved a minimum post-test score of 75, while 29 students, or 96.7%, demonstrated improved scores. The highest improvement was found in the students’ ability to distinguish needs from wants, which increased by 33 points. These results demonstrate that contextual learning through games and simulations can improve students’ understanding of pocket-money management, saving, and responsible shopping decisions. This program is expected to become an initial step in developing economical, planned, disciplined, and responsible financial behavior among elementary school students.