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Journal : The Community Engagement Journal

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
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