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Meningkatkan Pemahaman Sadar Bencana Melalui Sosialisasi Mitigasi Bencana Kebakaran Di SDN Bluru Kidul 2 Risti Dinar Larasati; Putri Pratami Susanti; Dzaki Syahriar Ahmad; Diyanti Almira Brylyani; Binti Azizatun Nafi’ah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 5 (2024): September : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i5.2427

Abstract

Fire is one of the disasters that can damage the environment, and has a significant impact on the community, including children who are vulnerable groups. Therefore, disaster mitigation education, especially for children, is very important to reduce the risk and impact of the losses caused. In this service, the socialization of fire disaster mitigation activities was carried out on August 16, 2024 at SD Negeri Bluru Kidul 2 Sidoarjo. The activity, organized by students of the National Development University “Veteran” of East Java in collaboration with the Sidoarjo Regency Fire Department, included the delivery of material on the causes and handling of fires, demonstrations of the use of fire extinguishers, and interactive activities designed to increase student understanding and involvement. The results of the activities showed a significant increase in children's awareness and knowledge of fire mitigation. These findings highlight the importance of implementing disaster mitigation education programs as an effective preventive measure to minimize the impact of fires in the future.
Analisis Laporan Keuangan Berdasarkan SAK-ETAP pada PT ABC Risti Dinar Larasati; Muslimin Muslimin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3404

Abstract

The company can improve its performance if the financial statements presented can be in accordance with applicable standards so that the information contained therein can be maximally useful. However, not all companies understand the provisions for presenting financial statements in accordance with applicable accounting standards, for example in the financial statements of PT ABC. Therefore, this research aims to analyze the financial statements presented by PT ABC for a certain period. PT ABC is a company without public accountability, so the presentation of its reports must be adjusted to the Financial Accounting Standards-Entities Without Public Accountability (SAK-ETAP). This research uses a qualitative method with the data used, namely secondary data and with a comparative descriptive analysis technique which aims to compare the financial statements of PT ABC with SAK-ETAP which provides narrative explanatory results. The results of this study are that PT ABC has not been able to fully present financial statements based on SAK-ETAP where there are still types of reports that are not presented but the items in the types of reports presented are in accordance with SAK-ETAP.