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All Journal JMM (Jurnal Masyarakat Mandiri) Disclosure: Journal of Accounting and Finance Penamas: Journal of Community Service
Chantika, Bunga
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences Other

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Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14 Fitri, Sri Adella; Putri, Fransisca Aulia; Angrariani, Aprisa; Chantika, Bunga; Aulia, Fauziah
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.7152

Abstract

The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it cannot be used for decision making. The issuance of Government Regulation no. 71 of 2010 concerning Government Accounting Standards replacing Government Regulation no. 24 of 2005 where this new regulation requires central and regional governments to use accrual-based accounting. Based on this Government Regulation, central and regional governments must use fully accrual-based accounting and not use cash-based accounting that leads to accruals. The aim of this research is to identify how accounting is treated for software at the One-Stop Integrated Services and Manpower Investment Service (PM PTSP and NAKER) based on SAP No. 14 regarding intangible assets. The research method is to use a qualitative method using a descriptive approach by collecting data in the form of observations, interviews and documentation. The results of the research prove that the accounting treatment of software in the Department of Investment, One-Stop Integrated Services and Labor located in Tanah Datar Regency where there is one software, namely SIPINTAR (Taland Datar Licensing Information System), for this SIPINTAR can be identified as an asset. In the form of the service and the acquisition costs for the SIPINTAR software, it meets the provisions of Government Accounting Standards.
Peningkatan literasi bahaya narkoba pada siswa SMP Negeri 5 Kandis dan SMA Negeri 2 Kandis Razkia, Dwita; Juliharsyah, Arya Dwi; Wardani, Kurnia Vera; Pratiwi, Tri Rahayu; Yusnira, Dina; Rivaldo, Leoky; Cahyaningrum, Eunike Danis; Azani, M Teja; Dewi, Ratna Sari; Saragih, Rendra Deardo; Pratama, Arya Sapta; Rahmawati, Aci; Chantika, Bunga; Darini, Darini
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2298

Abstract

Drug abuse poses a serious threat to Indonesia's young generation, particularly among junior and senior high school students who are highly vulnerable to peer influence. As a form of community service, the Community Service Program (KKN) team conducted a drug abuse awareness campaign at SMPN 5 Kandis (400 students) and SMAN 2 Kandis (500 students) on September 3, 2025. The activity involved 13 students from the Belutu Village KKN group in collaboration with village officials, healthcare workers, and school representatives. The implementation methods included a pre-test, interactive lectures, group discussions, Q&A sessions, and a post-test to measure improvement in students' understanding. The results showed a significant increase in the "good" knowledge category, from 20% in the pre-test to 80% in the post-test, while the "poor" category dropped sharply from 40% to 5%. In addition, students demonstrated positive behavioral changes by committing to staying away from drugs and reminding their peers to do the same. These findings indicate that a multi-stakeholder synergy between university students, local communities, schools, village authorities, and healthcare workers is effective in improving drug abuse literacy among adolescents.
PEMBUATAN WEBSITE DESA SEBAGAI SARANA DIGITALISASI INFORMASI DAN PROMOSI POTENSI DESA Hardika, Bangun Dwi; Suheryanto, Suheryanto; Solikin, Imam; Majid, Yudi Abdul; Dwinovary, Rafaely Audrey Nurmarina; Pramudita, Visensius Angga; Yikwa, Tipran; Ariansyah, Depri; Vega, Amelia; Lestari, Puja Dwi; Hefringgo, Refki; Bimantara, Faisal; Chantika, Bunga; Maulana, Eric
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.25074

Abstract

Abstrak: Desa Jadi Mulya merupakan sebuah desa yang memiliki banyak potensi seperti wisata, produk dan lainnya akan tetapi masyarakat luar belum mengetahui hal tersebut karena kurangnya pemanfaatan teknologi. Desa Jadi Mulya memerlukan sebuah media yang bernama website desa sebagai tempat ataupun media promosi tentang wisata, produk dan potensi yang dimiliki desa. Tujuan pengabdian ini adalah membuat website untuk Desa Jadi Mulya sehingga desa dapat lebih dikenal oleh masyarakat luar dan penyebaran informasi lebih efektif serta memandirikan desa dalam pengoperasian website. Metode yang digunakan yaitu pembuatan website dan pelatihan penggunaan website. Peserta pelatihan yaitu sekretaris desa dan ketua karang taruna dari Desa Jadi Mulya. Proses evaluasi peserta dilakukan dengan peserta mencoba sendiri untuk mengoperasikan website tanpa dibantu. Hasil evaluasi didapatkan rentang nilai peserta 83,33-100%, dimana yang artinya sudah dapat mengoperasikan website dengan baik dan wesbite sudah dapat digunakan.Abstract: Jadi Mulya Village is a village that has a lot of potential such as tourism, products and others, but the outside community doesn't know about this because of the lack of use of technology. Jadi Mulya Village needs a media called a village website as a place or promotional media about tourism, products and the potential of the village. The aim of this service is to create a website for Jadi Mulya Village so that the village can be better known to the outside community and disseminate information more effectively and make the village more independent in operating the website. The method used is creating a website and training in using the website. The training participants were the village secretary and chairman of the youth organization from Jadi Mulya Village. The participant evaluation process is carried out by participants trying to operate the website themselves without help. The evaluation results obtained ranged from 83.33-100% participant scores, which means they can operate the website well and the website can be used. 
Co-Authors Angrariani, Aprisa Ariansyah, Depri Aulia, Fauziah Azani, M Teja Bimantara, Faisal Cahyaningrum, Eunike Danis Darini, Darini Dwinovary, Rafaely Audrey Nurmarina Hardika, Bangun Dwi Hefringgo, Refki Juliharsyah, Arya Dwi Lestari, Puja Dwi Maulana, Eric Pramudita, Visensius Angga Pratama, Arya Sapta Pratiwi, Tri Rahayu Putri, Fransisca Aulia Rahmawati, Aci Ratna Sari Dewi Razkia, Dwita Rivaldo, Leoky Saragih, Rendra Deardo Suheyanto Suheryanto Vega, Amelia Wardani, Kurnia Vera Yikwa, Tipran Yudi Abdul Majid, Yudi Abdul Yusnira, Dina