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All Journal International Journal of Social Science and Community Service Jurnal Serina Abdimas
Thirza, Selvyna
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Arts Humanities Decision Sciences, Operations Research & Management Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Training on Fixed Asset Depreciation Calculation for Providentia High School Students Yanti, Yanti; Thirza, Selvyna; Valencia, Agnes
International Journal of Social Science and Community Service Vol. 3 No. 1 (2025): January
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i1.70

Abstract

This PKM initiative was conducted in collaboration with Providentia High School, located at Jalan Kedoya Raya No. 35, West Jakarta. The primary issue addressed in this program is that students frequently encounter difficulties in answering questions related to fixed assets during accounting competitions. In response, the school requested that the PKM team provide training on types of fixed assets, depreciation methods, and depreciation calculations. To address this challenge, the PKM team from Tarumanagara University organized a Problem-Based Learning (PBL) training session on Thursday, October 24, 2024, involving 26 class XI-Science students. The implementation method of this PKM is carried out in several steps. First, the PKM Team explained material about the definition and examples of fixed assets, the application of the straight line depreciation method, declining balance method and unit of production method. Second, students are invited to work on practice questions in discussion. Finally, as feedback, the PKM Team held a quiz in the form of games with attractive prizes for the quiz winners. The results of this PKM activity indicate a significant improvement in students’ comprehension and enthusiasm for fixed asset accounting. Initially, most students were unfamiliar with the concept of fixed assets and their accounting treatment. However, after the training, they demonstrated a substantial understanding of fixed assets and the application of depreciation methods.This PKM program produced two key outputs: (1) a mandatory output in the form of a scientific publication in an ISSN-accredited journal, and (2) an additional output in the form of intellectual property rights (HKI)-eligible works.
PENYULUHAN ATURAN TERBARU PPH PASAL 21 TAHUN 2024 Yuniarwati; Jayapranata, Andrian; Thirza, Selvyna
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32099

Abstract

To provide greater legal certainty, convenience and simplicity in implementing tax deductions on income in connection with work, services or activities of individuals, it is necessary to improve the provisions regarding the calculation and withholding of tax on income article 21. The government on December 27 2023 issued a Government Regulation Number 58 of 2023 concerning Article 21 Income Tax Withholding Rates on Income in Connection with Work, Services or Activities of Individual Taxpayers. PT Cemara Hijau Serasi as a PKM partner has permanent employees who receive a salary every month. Article 21 Income Tax is deducted from this salary, so according to the official letter from the management of PT Cemara Hijau Serasi, this Community Service project implemented. This PKM aims to ensure a accurate comprehension of the recent PPh article 21 regulations set for 2024. This PKM activity was carried out on weekdays at the PT Cemara Hijau Serasi office, located in Ciledug, Pedurenan Village, Karang Tengah District, Tangerang City. In the training, the Latest PPh Regulations Article 21 of 2024 Module was distributed as an output of this PKM. The way to conduct this training is by using online tutorials, discussions, and Q&A sessions. ABSTRAK Agar dapat memberikan kepastian hukum yang lebih baik, memudahkan, dan menjadikan proses pemotongan pajak atas penghasilan terkait pekerjaan, jasa, atau kegiatan individu lebih sederhana, penting untuk melakukan perbaikan dalam peraturan seputar perhitungan dan pemotongan pajak pasal 21. Pada 27 Desember 2023, Pemerintah mengeluarkan PP Nomor 58 Tahun 2023 tentang Tarif Pemotongan Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Wajib Pajak Orang Pribadi. PT Cemara Hijau Serasi sebagai mitra PKM ini memiliki pegawai tetap yang setiap bulannya memperoleh gaji. Atas gaji ini dipotong PPh pasal 21, sehingga dengan adanya pernyataan resmi dari pimpinan PT Cemara Hijau Serasi, kegiatan Pengabdian Kepada Masyarakat dilaksanakan. Dengan adanya PKM ini, diharapkan target dapat memahami secara akurat mengenai perubahan terbaru terkait PPh pasal 21 tahun 2024. Kegiatan PKM ini telah dilaksanakan pada hari kerja di kantor PT Cemara Hijau Serasi, berlokasi di Ciledug, Kelurahan Pedurenan, Kecamatan Karang Tengah, Kota Tangerang. Dalam pelatihan dibagikan Modul Peraturan Terbaru PPh pasal 21Tahun 2024 sebagai luaran PKM ini. Pelatihan tersebut diselenggarakan secara daring dengan tutorial, diskusi, dan sesi tanya jawab.
PENERAPAN PROBLEM BASED LEARNING DALAM PEMAHAMAN TRANSAKSI PERUSAHAAN DAGANG DI SMA NEGERI 2 JAKARTA Sastrasasmita, Emillia; Thirza, Selvyna; Lie, Angel
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32256

Abstract

The problem faced by SMA Negeri 2 Jakarta is that there is no in-depth knowledge about trading company transactions, both in recording transactions and preparing financial reports. This school has achieved impressive achievements in academic and non-academic fields, but understanding of accounting is felt to be limited because accounting material is included in the subject at the same time as economics. One of the accounting topics discussed in the high school curriculum is Trading Companies. Daily activities in trading companies are closely related to sales transactions and purchase transactions. To overcome this problem, the Tarumanagara University PKM Team offers a solution in the form of accounting training on trading company transaction material. This training will be aimed at students in classes X and XI with the hope of helping students to increase their knowledge of accounting. The results of surveys and observations at SMA Negeri 2 Jakarta show that partners welcomed this training plan. Through training with this problem-based learning module, it is hoped that students at SMA Negeri 2 Jakarta will gain a practical understanding of accounting. They will practice calculating and recording several trading company transactions both periodically and perpetually as well as preparing financial reports. This training will be held face-to-face and will last for 120 minutes in March 2024. Through this training, it is hoped that students at SMA Negeri 2 Jakarta will be able to understand material about trading companies and its daily application through buying and selling transactions. The training includes questions and answers about the material, practice questions, quiz questions and questionnaires. The output of this PKM is a mandatory output in the form of the Serina Untar journal, as well as additional output in the form of intellectual property rights. ABSTRAK Permasalahan yang dihadapi oleh SMA Negeri 2 Jakarta adalah belum adanya pengetahuan secara mendalam tentang transaksi perusahaan dagang baik dalam pencatatan transaksi maupun penyusunan laporan keuangan. Sekolah ini telah mencapai prestasi yang mengesankan dalam bidang akademik dan non-akademik, tetapi pemahaman mengenai akuntansi dirasakan terbatas karena materi akuntansi tergabung dalam mata pelajaran bersamaan dengan ekonomi. Salah satu topik akuntansi yang dibahas dalam kurikulum SMA adalah Perusahaan Dagang. Kegiatan di perusahaan dagang sehari-hari berkaitan erat dengan transaksi penjualan dan transaksi pembelian. Untuk mengatasi permasalahan tersebut, Tim PKM Universitas Tarumanagara menawarkan solusi berupa pelatihan akuntansi materi transaksi perusahaan dagang. Pelatihan ini akan ditujukan kepada siswa kelas X dan XI dengan harapan dapat membantu para siswa/i untuk menambah pengetahuan akuntansi. Hasil survei dan observasi ke SMA Negeri 2 Jakarta menunjukkan bahwa mitra menyambut baik rencana pelatihan ini. Melalui pelatihan dengan modul problem-based learning ini, diharapkan siswa-siswi SMA Negeri 2 Jakarta akan mendapatkan pemahaman praktis tentang akuntansi. Mereka akan mempraktekkan perhitungan dan pencatatan sejumlah transaksi perusahaan dagang baik secara periodik dan perpetual serta menyusun laporan keuangan. Pelatihan ini diadakan secara tatap muka dan akan berlangsung selama 120 menit pada bulan Maret 2024. Melalui pelatihan ini, diharapkan siswa-siswi SMA Negeri 2 Jakarta mampu memahami materi tentang perusahaan dagang dan penerapan dalam keseharian melalui transaksi jual-beli. Pelaksanaan pelatihan mencakup tanya jawab seputar materi, soal latihan, soal kuis juga kuesioner. Luaran dari PKM ini adalah luaran wajib berupa jurnal Serina Untar, serta luaran tambahan berupa Hak kekayaan intelektual
PENDALAMAN MATERI AKUNTANSI AKTIVA TETAP BAGI SMA KRISTEN YUSUF JAKARTA Sastrasasmita, Emillia; Lie, Angel; Thirza, Selvyna
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32478

Abstract

One strategy that needs to be outlined carefully is the efficiency and effectiveness of using company resources. Fixed assets are company resources that are important for use in the company's operational activities. In this PKM activity, the PKM implementer provides financial accounting training, especially related to fixed assets. The partner is Yusuf Christian School, which is in Jembatan Dua, North Jakarta. On the initial survey, the PKM team obtained information that the partner had not studied fixed assets material specifically and completely. This is because the accounting material taught according to the high school curriculum is limited to the accounting cycle in service companies and trading companies. Therefore, fixed assets are one of the topics that students find difficult when they want to take part in accounting competitions. Yusuf Christian High School recorded many winners in various accounting competitions held at both high school and university levels. To maintain this achievement, school principals always need additional training to increase the insight and readiness of their students. This PKM activity aims to provide understanding and guidance to partners regarding fixed assets, both during acquisition, depreciation and reporting in financial reports. This training activity was held on May 16, 2024, with a duration of 120 minutes. This activity will be published in a journal resulting from the seminar held by Tarumanagara University and additional output in the form of intellectual property rights. ABSTRAK Salah satu strategi yang perlu digariskan dengan cermat adalah efisiensi dan efektivitas pemakaian sumber daya milik perusahaan. Aktiva tetap adalah sumber daya perusahaan yang penting dimanfaatkan dalam kegiatan operasional perusahaan. Pada kegiatan PKM ini, pihak pelaksana PKM memberikan pelatihan akuntansi keuangan khususnya berkaitan dengan aktiva tetap. Pihak mitra adalah Sekolah Kristen Yusuf yang berlokasi di Jembatan Dua, Jakarta Utara. Berdasarkan survei awal, tim PKM memperoleh informasi bahwa pihak mitra belum mempelajari materi aktiva tetap secara khusus dan lengkap. Hal ini disebabkan materi akuntansi yang diajarkan menurut kurikulum SMA terbatas pada siklus akuntansi di perusahaan jasa dan perusahaan dagang. Oleh karenanya aktiva tetap merupakan salah satu topik yang menjadi kesulitan siswa-siswi saat hendak mengikuti lomba akuntansi. SMA Kristen Yusuf mencatat banyak mendapatkan juara di aneka lomba akuntansi yang diadakan baik di tingkat Sekolah Tinggi maupun Universitas. Untuk mempertahankan prestasi ini, maka Kepala sekolah senantiasa membutuhkan pelatihan tambah untuk menambah wawasan dan kesiapan dari siswa-siswinya. Kegiatan PKM ini bertujuan memberikan pemahaman dan pembinaan kepada mitra tentang aktiva tetap, baik saat perolehan, penyusutan maupun pelaporan di laporan keuangan. Aktivitas pelatihan ini diadakan pada tanggal 16 Mei 2024 dengan durasi waktu 120 menit. Kegiatan ini akan dipublikasikan pada jurnal hasil dari penyelenggaraan seminar oleh Universitas Tarumanagara dan luaran tambahan berupa hak kekayaan intelektual.
Co-Authors Jayapranata, Andrian Lie, Angel Sastrasasmita, Emillia Valencia, Agnes Yanti Yanti Yuniarwati