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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Humanities and Social Studies Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara The Community Engagement Journal Jurnal Ar Ro'is Mandalika (Armada)
Paru, Sara Marlyn
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pendampingan Penentuan Harga Pokok Produksi Pada UMKM di Kota Jayapura Waromi, Juliana; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Paru, Sara Marlyn; Patty, Maria Apriane
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3938

Abstract

This community service activity aims to provide an education as well as assistance for 10 (ten) MSME businesses regarding the concept of the Cost of Goods Manufactured (COGM), elements of COGM and the calculation process of COGM, so that each business actor is able to make a systematic financial bookkeeping and, ultimately, able to predict their potential gain or loss of their businesses. Keywords: Cost of Goods Manufactured, MSME businesses
Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Implementation of Green Accounting and Disclosure of Corporate Social Responsibility on Company Performance Bleskadit, Novalia Herlina; Paru, Sara Marlyn
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5477

Abstract

This study will use a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) as well as industrial companies that have received the Green Industry Award from the Ministry of Industry, with an observation period of three years, namely 2020, 2021, and 2022. The Green Industry Award is a program that recognizes industrial companies implementing green industry principles in their production processes, with the aim of motivating companies to adopt and apply these principles. The purpose of this research is to examine the effect of green accounting implementation and corporate social responsibility (CSR) disclosure on company performance, specifically financial performance and environmental performance. Financial performance will be measured using profitability ratios, while environmental performance will be measured using the PROPER index. The research population consists of manufacturing companies listed on the IDX. The sampling technique applied is purposive sampling, namely manufacturing companies that publish annual reports, CSR disclosures, sustainability reports, and Global Reporting Initiative (GRI) index disclosures, as well as those participating in the PROPER program. The type of data used in this research is secondary data
Edukasi Pencatatan Laporan Keuangan Sederhana Bagi Anggota Kelompok Usaha Petani Ikan di Koya Timur Waromi, Juliana; Falah, Syaikhul; Paru, Sara Marlyn
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.3954

Abstract

Tujuan dari pelatihan ini adalah memberikan pengetahuan dan pemahaman mengenai pentingnya pencatatan laporan keuangan bagi usaha. Untuk menangani masalah ini, pelatihan manajemen keuangan melalui praktik akuntansi sangat penting. Pelatihan ini dirancang untuk kelompok usaha petani ikan di Koya Timur, yang bertujuan membekali mereka dengan pengetahuan tentang pencatatan dan pengelolaan keuangan. Metode pelatihan mencakup ceramah, tutorial, diskusi, dan pendampingan, dengan langkah-langkah sistematis.Pelatihan ini melibatkan 16 petani ikan dari Koya Timur yang diharapkan dapat menularkan pengetahuan yang didapat kepada kelompok UMKM lain di sekitarnya. Pelatihan berhasil meningkatkan pemahaman peserta dalam pembukuan sederhana dan penggunaan alat bantu digital. Diharapkan, inisiatif ini mampu meningkatkan kinerja keuangan dan produktivitas petani ikan di Koya Timur, serta mengatasi tantangan ekonomi yang dihadapi UMKM di Kota Jayapura.
Akuntansi Manajemen Lingkungan: Pengukuran Biaya Lingkungan sebagai Langkah Strategis Perusahaan Mengelola Limbah Medis Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Ersa, Andina
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i2.52362

Abstract

Keberlanjutan lingkungan menjadi isu penting dalam dunia bisnis, di mana perusahaan dituntut untuk mengidentifikasi dan mengukur biaya lingkungan sebagai bagian dari laporan keuangan. Biaya lingkungan yang tidak tercatat dengan baik dapat memengaruhi transparansi serta akurasi laporan keuangan. Penelitian ini bertujuan untuk mengukur biaya lingkungan yang teridentifikasi dalam laporan keuangan serta menganalisis dampaknya terhadap beban keuangan perusahaan. Metode penelitian menggunakan pendekatan studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Identifikasi dan klasifikasi biaya lingkungan dilakukan berdasarkan empat aktivitas utama, yaitu pencegahan lingkungan, deteksi lingkungan, kegagalan internal, dan kegagalan eksternal. Hasil penelitian menunjukkan bahwa perusahaan telah membiayai aktivitas pencegahan lingkungan, seperti pelatihan pengelolaan limbah, biaya konsultasi, dan perizinan. Selain itu, perusahaan juga mengalokasikan biaya untuk kegagalan internal, seperti pengelolaan limbah medis. Namun, belum ditemukan alokasi biaya secara eksplisit untuk deteksi lingkungan dan kegagalan eksternal dalam laporan keuangan.
PENGEMBANGAN MODUL PELATIHAN ACTIVITY-BASED COSTING (ABC) UNTUK PENGELOLAAN BIAYA USAHA MIKRO Siahay, Adolf Z. D.; Rofingatun, Siti; Waromi, Juliana; Falah, Syaikhul; Paru, Sara Marlyn
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27263

Abstract

Abstrak ini membahas pengembangan modul pelatihan Activity-Based Costing (ABC) untuk pengelolaan biaya usaha mikro. Kegiatan ini dipandang penting karena pengelola usaha mikro sering menghadapi tantangan dalam mengelola biaya operasional mereka dengan efisien. Metode ABC menawarkan pendekatan yang lebih akurat dalam menetapkan biaya produksi dan menentukan harga jual produk atau jasa. Kegiatan pengabdian ini dilakukan melalui analisis kebutuhan, perancangan modul, pengembangan materi dan media pembelajaran, uji coba modul, pelaksanaan pelatihan, evaluasi, dan diseminasi hasil. Hasilnya mencakup peningkatan pemahaman dan keterampilan peserta dalam pengelolaan biaya, meningkatnya efisiensi operasional dan daya saing usaha mikro, serta penyebaran pengetahuan melalui modul pelatihan ABC.
Penentuan Harga Pokok Produksi Dan Pelaporan Keuangan Untuk Usaha Rintisan Menggunakan Google Spreadsheet Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4564

Abstract

Small, Micro, and Medium Enterprises (SMEs) in Indonesia account for 60% of GDP and employ 116 million individuals. The extensive market share in Indonesia and the significant customer interest in MSME products present potential for diverse entities to develop highly competitive innovative items. The FIM community in Jayapura is an organization comprised of young Papuans dedicated to a social mission in education. In 2023, community members established a commercial venture by producing tote bags featuring Papua motifs and patterns, thereafter offered to friends and family. The sales results were positively accepted by consumers and created new prospects for the FIM community to manufacture other items. Recognizing the deficiencies among community members, including inadequate knowledge of production costs, profit and loss assessments, financial reporting, and the absence of market share awareness, this service initiative aims to improve the comprehension of FIM community members concerning the determination of production costs, recording of financial transactions, calculations of profit and loss, financial reporting, and market share analysis through the application of SWOT analysis and Business Model Canvas. This community service project aims to enable participants to independently compute production costs, document transactions and financial reports, assess business profits and losses, and evaluate market share.
Pemberdayaan Kelompok Perempuan Dalam Pembinaan Kewirausahaan di Kota Jayapura Bleskadit, Novalia Herlina; Paru, Sara Marlyn
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4566

Abstract

This community service activity aims to provide training to encourage women's empowerment and provide entrepreneurial opportunities in Jayapura City. The activity was carried out to assess the impact of community service programs related to women's empowerment and to evaluate existing entrepreneurial opportunities. The community service activity was carried out in women's empowerment groups in Jayapura City for 1 day, with predetermined criteria or considerations. The material discussed was the identification of entrepreneurial opportunities from the surrounding environment
Analysis Of Sustainability Report Disclosure Based On GRI 2021 Standards At BCA Bank In 2023-2024 T Salle, Hesty; Paru, Sara Marlyn
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12752

Abstract

This study proposes an analysis of sustainability reporting by Bank BCA, focusing on the Global Reporting Initiative (GRI) standards as the main framework. Sustainability reports that combine financial and non-financial information are crucial for companies to communicate their economic, social and environmental impacts to stakeholders and gain legitimacy. The purpose of this study is to evaluate the extent to which Bank BCA has disclosed sustainability information in accordance with GRI standards, which will provide insights for interested parties regarding the implementation of GRI standards in the Indonesian banking sector. The results show that Bank BCA has implemented sustainability reporting for the 2022–2024 period with high consistency and an upward trend from year to year. In terms of GRI 2 (General Disclosure), BCA achieved fully applied status, thereby strengthening its legitimacy through transparent governance and strategies. GRI 200 (Economic Performance) was in the well applied category with contributions to the creation and distribution of sustainable economic value as a manifestation of the profit dimension. GRI 300 (Environmental Performance) shows a commitment to the planet dimension through recycling initiatives, although there is still room for improvement in the details of waste management, while GRI 400 (Social Performance) is in the well applied to fully applied category with a focus on employee welfare, financial literacy, and social contribution as a manifestation of the people dimension. Overall, the results of this study are in line with the Triple Bottom Line principle and legitimacy theory, and show that the disclosure of sustainability reports not only complies with Law No. 40/2007 and POJK No. 51/2017, but also strengthens employee trust, customer loyalty, and BCA's reputation as a bank committed to sustainability.
Co-Authors Adolf Z. D. Siahay Bleskadit, Novalia Herlina Ersa, Andina Hesty Theresia Salle Juliana Waromi, Juliana Muslimin, Ulfah Rizky Pangayow, Bill J.C Patty, Maria Apriane Prasetyo Arjuna, Bucek Jalu Siahay, Adolf ZD Siti Rofingatun Syaikhul Falah T Salle, Hesty Tandililing, Elia Madatu