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Bedah Buku : Intermediate Accounting Budiharta, Pratiwi
KINERJA Vol 10, No 2 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.930

BEDAH BUKUJudul Buku :Intermediate AccountingPenulis: Donald E. Kieso, Jerry J. Weygandt, dan Terry D. WarfieldPenerbit: John Wiley AsiaEdisi: 12 (dua belas)Waktu Penerbitan: 2007Tebal: xxxix + 1.371 halaman: 24 BabINTERMEDIATE ACCOUNTINGPratiwi BudihartaUniversitas Atma Jaya Yogyakarta

Alokasi Dana Desa pada Badan Usaha Milik Desa, Pengelolaan dan Pengaruhnya terhadap Pendapatan Asli Desa Susty Ambarriani, Anastasia; Wiwik Sunarni, Christina; Budiharta, Pratiwi
Jurnal Ilmu Multidisiplin Vol. 3 No. 1 (2024): Jurnal Ilmu Multidisplin (April-Juni 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v3i1.521

Undang-undang no 6 tahun 2014 tentang desa menegaskan bahwa Pemerintah Indonesia mendorong penuh pengembangan kemandirian sosial dan ekonomi desa. Pandemi covid 19 sejak tahun 2020 mempunyai dampak yang sangat signifikan bagi perekonomian desa, Oleh karena itu Menteri Desa Pembangunan Daerah Tertinggal dan Transmigrasi pada tahun 2022 ini mengeluarkan Peraturan (Permendesa) no 7 tahun 2021 tentang prioritas penggunaan dana desa tahun 2022 (https://nasional.kompas.com 14/11/2021) yng terdiri dari tiga poin utama, yaitu: pemulihan ekonomi nasional sesuai kewenangan desa.Peluang penggunaan dana desa untuk melakukan pengembangan Bumdes dimaksudkan untuk memperbaiki Pendapatan asli desa. Penelitian ini bertujuan untuk menguji apakah jumlah alokasi dana desa pada Bumdes berpengaruh thd peningkatan pendapatan asli desa dengan variabel moderasi pengelolaan dana desa. Hasil penelitian mengunkapkan bahwa jumlah alokasi dana desa tidak mempunyai kontribusi secara langsung terhadap peningkatan pendapatan asli desa, namun dengan dimoderasi pengelolaan Bumdes, jumlah alokasi dana desa mempunyai kontribusi positif terhadap peningkatan pendapatan asli desa.

Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta Pratama, Yohanes Mario; Widyatini, Ignatia Ryana; Budiharta, Pratiwi; Ardiati, Aloysia Yanti; Purwaningsih, Anna; Budisantoso, A. Totok; Iswari, Tabita Indah; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 6 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i6.7873

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Excel

Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.

PELATIHAN DASAR SPMI DAN AMI UNTUK MENINGKATKAN PEMAHAMAN PENGGERAK SPMI PERGURUAN TINGGI Suharyanti, Yosephine; Purwanugraha, Heribertus Andre; Handoko, Luky; Emanuel, Andi Wahju Rahardjo; Bharata, Bonaventura Satya; Vitasurya, Vincentia Reni; Rudwiarti, Lucia Asdra; Budiharta, Pratiwi; Pramudyanto, Alexander Beny; Wiranata, F. Edwin
Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Volume 5, Nomor 2, Juli 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpm.v5n2.p90-98

Internal quality assurance (IQA) in higher education institutions (HEIs) is believed to be the spearhead for accelerating the improvement of the quality of HEIs and the study programs within it. However, currently many HEIs are trapped in the formal implementation of IQA and does not reach its essence, so it does not have a real impact on the quality of the HEIs. Universitas Atma Jaya Yogyakarta is one of the partners of the Directorate of Learning and Student Affairs of the Directorate General of Higher Education, Research, and Technology to devote itself by providing training and sharing good practices in implementing IQA to six HEIs with 31 study programs in 2024. This training aims to provide experience and insights for participants to become drivers of accelerating the implementation of IQA in their respective HEIs and study programs. The training was carried out in two stages in September and October 2024, each for two days, with materials covering IQA system development, IQA organization, IQA documents, and internal quality audits. This training went smoothly and effectively, as evidenced by the increase in participants' comprehension as measured by a pre-test and a post-test. After six months had passed, the indirect impact of this training was also seen in the accreditation of two participating HEIs that had unaccredited status during the training.

Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta Pratama, Yohanes Mario; Widyatini, Ignatia Ryana; Budiharta, Pratiwi; Ardiati, Aloysia Yanti; Purwaningsih, Anna; Budisantoso, A. Totok; Iswari, Tabita Indah; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 6 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i6.7873

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Excel

Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.

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