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All Journal JURNAL AKUNIDA NUSANTARA: Jurnal Pengabdian Kepada Masyarakat
Didi Didi
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ANALISIS PENERAPAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NO. 07 Reutna Komala, Mona; Kusuma , Indra Cahya; Didi , Didi
Jurnal Akunida Vol. 10 No. 1 (2024): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v10i1.13248

Abstract

Aset adalah sumber ekonomi yang memiliki nilai kekayaan yang di miliki suatu entitas yang digunakan dalam memberikan manfaat sosial dan ekonomi. Penelitian ini bertujuan untuk mengetahui dan menganalisis kesesuaian penerapan akuntansi aset tetap pada Badan Litbang diklat Kumdil Mahkamah Agung RI terhadap PSAP No 07, yang diterapkan pada Badan Litbang diklat Kumdil Mahkamah Agung RI di Megamendung Kab. Bogor. Penerapan akuntansi aset tetap yang dimaksud meliputi pengakuan kepemilikan aset tetap, pengukuran, penyajian dan pengungkapan aset tetap. Desain Penelitian yang digunakan deskriptif kualitatif dengan melakukan analisis perlakuan aset tetap. Adapun hasil penelitian menunjukan bahwa pengakuan, pengukuran, penyajian dan pengungkapan aset tetap sudah sesuai dengan penerapan pernyataan standar akuntansi pemerintah PSAP No. 07 Pada Badan Litbang Diklat Kumdil Mahkamah Agung Republik Indonesia sudah sesuai dan efektif
Implementasi Laporan Keuangan Sederhana pada UMKM Dapur Umi Ila Siti Inayatun Sabilla; Endang Silaningsih; Indra Cahya Kusuma; Sri Harini; Didi Didi; Erni Yuningsih; Danu Suryani
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.4785

Abstract

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..
Menumbuhkan Semangat dan Motivasi Belajar Bahasa Inggris dalam Menghadapi Revolusi Industri 4.0 pada Sekolah Dasar di Phatnawitya dan Darul Muhmin, Thailand Selatan Widia Aulia Rahmah; Jericho Aditya Vandy; Rizky Titis Agustianto; Sri Harini; Endang Silaningsih; Erni Yuningsih; Indra Cahya Kusuma; Didi Didi
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.4953

Abstract

This service activity is motivated by the difficulties of primary school students in learning English.  This activity aims to promote enthusiasm and motivation to learn English among primary school students in the light of Industrial Revolution 4.0 at Phatnawitya School Yala and Darul Muhmin School Satun, Southern Thailand. The learning media implemented is supported by the use of technology such as television, speakers, laptops, etc. The delivery method consists of preparation, implementation, monitoring and evaluation phases. The results of the classroom activities for the students supported by technological assistance result in the students being more enthusiastic, excited and motivated during the English learning process.  
Co-Authors Endang Silaningsih Erni Yuningsih Indra Cahya Kusuma Jericho Aditya Vandy Reutna Komala, Mona Rizky Titis Agustianto Siti Inayatun Sabilla Sri Harini Suryani, Danu Widia Aulia Rahmah