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All Journal 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.
Co-Authors Angrariani, Aprisa Aulia, Fauziah Azani, M Teja Cahyaningrum, Eunike Danis Darini, Darini Juliharsyah, Arya Dwi Pratama, Arya Sapta Pratiwi, Tri Rahayu Putri, Fransisca Aulia Rahmawati, Aci Ratna Sari Dewi Razkia, Dwita Rivaldo, Leoky Saragih, Rendra Deardo Wardani, Kurnia Vera Yusnira, Dina