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All Journal Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa
Danri T. Siboro
Universitas HKBP Nommensen
Arts Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Other

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PKM PENGENALAN SISTEM AKUNTANSI BIAYA PRODUKSI PADA USAHA JASA FAISAL TAILOR Audrey M. Siahaan; Danri T. Siboro; Halomoan Sihombing; Vebry M Lumban Gaol; Victor H. Sianipar
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.365

Abstract

SMEs at the time of determining the cost of production, do not understand how to calculate it. For MSMEs, they calculate their production costs based on their experience without knowing the type of business they are selling or creating. Faisal Services Business is a business that provides men's clothing sewing services. Abdimas proceeds by giving examples of how to calculate the cost of production for some of the sewing services provided. Service businesses perform production cost calculations according to the cost accounting concept. Faisal Service Business calculates the cost of raw materials and labor costs based on actual costs incurred, while factory overhead costs are calculated by determining the rate per item of service work
BUKU KAS GEREJA DI HKBP CINTA DAMAI MEDAN Audrey Siahaan; Danri T. Siboro; Halomoan Sihombing; Dame Ria Rananta Saragi; Vebry M Lumbangaol
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v4i2.1142

Abstract

Lembaga gereja memiliki karateristik yang berbeda dengan entitas bisnis. Gereja mendapatkan sumber energi dari sumbangan berbentuk kolekte ataupun asset yang diperoleh dari jemaat itu sendiri ataupun dari luar jemaat. Gereja HKBP, begitu pula dengan Gereja HKBP Cinta Damai, tidak membuat standar buat novel kas gereja. Sehingga audit buat kas gereja di Gereja HKBP Cinta Damai susah buat memandang akuntabelnya. Gereja HKBP Cinta Damai diharapkan bisa membuat terlebih dulu standarbuku kas gereja yang simpel Bila standar novel kas gereja tersebut telah terbuat dipakai serta sesuai bisa rasanya dipakai oleh pengurus keuangan Gereja HKBP Cinta Damai.
Co-Authors Audrey M. Siahaan Audrey Siahaan Dame Ria Rananta Saragi Halomoan Sihombing Lumban Gaol, Vebry Victor H. Sianipar