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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Gema Wiralodra Kreativasi: Journal of Community Empowerment
Laksono, Roosaleh
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Peningkatan Pengetahuan Akuntansi Dasar pada Guru-guru SMK Sumatra 40 Bandung Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, Roosaleh; Heru, Yogo; Gunanta, Remon; Gusnandar, Sendi
Kreativasi : Journal of Community Empowerment Vol. 3 No. 1 (2024): Vol.3 No.1,2024: Juni 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i4.33196

Abstract

Community service activities for Teachers at Vocational School Sumatra 40 Bandung aim to optimize teachers who want to update their Basic Accounting Knowledge. It also helps to improve their basic accounting skills by expanding the marketing they gain after understanding basic accounting knowledge. The role of Basic Accounting Knowledge today is not only the ability to calculate, record, and make financial reports but also to provide new understanding and knowledge that students need. It is hoped that students will gain new knowledge that can be applied in the world of work so as to produce more competitive graduates. At the start of updating Basic Accounting knowledge, a solution is needed to resolve a series of problems, namely training in basic Accounting Knowledge, such as understanding the philosophy of assets, liabilities, and equity. From these three materials, it is hoped that you will have a good mastery of assets, liabilities, and equity. This update is also needed to be transferred to students facing accounting problems they will encounter in the world of work. As a result of this activity, the teachers at SMK Sumatra 40 Bandung have implemented financial management in every unit in the school, which becomes an example of implementation for their students.
Bimbingan teknis dan pendampingan pembuatan laporan keuangan pada UMKM di Desa Kopo, Kabupaten Bandung Laksono, Roosaleh; Sherlita, Erly; Dewabrata, Ignatius Oki; Bayunitri, Bunga Indah; Kartadjumena, Eriana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.31085

Abstract

Abstrak Peran dan kontribusi UMKM di Indonesia sangat besar dalam menopang pembangunan ekonomi dan penyerapan tenaga kerja. Hal ini dibuktikan dari beberapa hasil penelitian bahwa UMKM dapat menekan jumlah angka pengangguran. Mengingat begitu pentingnya kehadiran UMKM di Indonesia, maka sasaran mitra dalam kesempatan melakukan pengabdian kepada masyarakat yang telah kami laksanakan di desa Kopo kecamatan Kutawaringin KabupatenBandung adalah para UMKM yang tergabung di desa Kopo yang berjumlah 15 orang dari berbagai usaha mereka. Sehingga tujuan pelaksanaan kegiatan kepada masyarakat ini adalah agar  para UMKM di desa kopo dapat membuat laporan keuangan dengan baik dan benar yang sebelumnya pelaku UMKM tersebut belum dapat membuat laporan keuangan di harapkan usaha yang mereka bangun dapat berkembang dan maju dengan adanya bimbingan teknis dan pengarahan yang telah dilakukan dan dapat meningkatkan pengelolaan keuangan mereka. Metoda yang di gunakan dalam pelaksanaan kegiatan PkM ini adalah berupa pelatihan dan pendampingan bimbingan teknis pembuatan laporan keuangan, melakukan diskusi dan tanya jawab serta melakukan evaluasi denga diberikan soal-soal. Selain juga diberikan modul yang berfungsi sebagai pedoman bagi pengurus yang memiliki fungsi manajerial mengembangkan bisnis jasa dan meyusun kebijakan / pedoman / petunjuk pelaksanaan penyusunan laporan keuangan unit usaha desa. Hasil yang telah dicapai dari kegiatan PkM ini adalah para UMKM yang mengikuti pelatihan bimbingan teknis ini telah mampu menguasai bagaimana menyusun laopran keuangan untuk menyediakan informasi untuk pengambilan keputusan, evaluasi usaha, dan kontrol internal. Kata Kunci: pelatihan; pendampingan; laporan keuangan; UMKM Abstract The role and contribution of MSMEs (Micro, Small, and Medium Enterprises) in Indonesia are significant in supporting economic development and employment absorption. This is evidenced by several research findings showing that MSMEs can reduce unemployment rates. Considering the importance of MSMEs in Indonesia, our target partners for this community service activity, which was carried out in Kopo Village, Kutawaringin District, Bandung Regency, were 15 MSME actors from various types of businesses in Kopo Village. The aim of this community engagement activity was to enable MSMEs in Kopo Village to prepare proper and accurate financial reports, as previously many of them were unable to do so. It is expected that with technical guidance and direction provided during the activity, their businesses will grow and improve through enhanced financial management. The method used in this community service activity included training and technical guidance in preparing financial statements, conducting discussions and Q&A sessions, as well as evaluations through exercises. In addition, a module was provided to serve as a guide for administrators with managerial functions in developing service businesses and formulating policies/guidelines/instructions for preparing financial reports for village business units.The outcome of this activity was that the participating MSMEs were able to understand how to prepare financial reports to provide information for decision-making, business evaluation, and internal control. Keywords: training; assistance; financial reports; MSMEs
The analysis of causality analysis of money supply (M2) and interest rate (BI Rate) in Indonesia: an empirical study in 1990-2021 Laksono, Roosaleh; Mulyawan, Ferry; Yusuf, Paulus Sugianto
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.572

Abstract

This research investigates the causal relationship between the Bank Indonesia (BI) Rate and the Money Supply (M2) in Indonesia, using annual time series data from 1990 to 2022. The study reveals that an increase in the Money Supply (M2) directly impacts the BI Rate, a policy instrument employed by Bank Indonesia to manage and curb inflation. Moreover, through the rigorous application of Granger Causality Tests, the research demonstrates that the relationship between the BI Rate and Money Supply (M2) is bidirectional. This bidirectional relationship implies that changes in the interest rate influence the money supply and vice versa. These findings provide valuable insights into monetary policy dynamics and its implications for the Indonesian economy.
Peningkatan pemberdayaan UKM melalui motivasi, pemasaran online dan peningkatan daya saing produk di Desa Cisontrol Kabupaten Ciamis Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Sherlita, Erly; Laksono, Roosaleh; Kartadjumena, Eriana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.33919

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, namun banyak pelaku masih menghadapi kendala dalam motivasi usaha, pemasaran online, serta pengelolaan keuangan. Permasalahan utama terletak pada praktik akuntansi yang belum optimal, seperti pencatatan aset yang bercampur dengan kepentingan pribadi dan tidak adanya laporan keuangan yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan melalui bimbingan teknis penyusunan pembukuan berbasis akuntansi sederhana. Metode pelaksanaan meliputi tahapan perencanaan, pelatihan, serta pendampingan langsung kepada para pelaku UMKM dengan pendekatan partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dalam memisahkan keuangan pribadi dan usaha, keterampilan dalam pencatatan transaksi, serta kemampuan menyusun laporan sederhana sesuai standar akuntansi dasar. Diskusi kegiatan menegaskan bahwa pendampingan berkelanjutan dan penerapan disiplin pencatatan menjadi kunci agar UMKM mampu meningkatkan daya saing, mengelola aset lebih profesional, memperluas akses pendanaan, dan mengembangkan bisnis secara berkelanjutan. Kata Kunci: akuntansi sederhana; pembukuan; pengabdian kepada masyarakat; UMKM. Abstract Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy, yet many entrepreneurs still face challenges in business motivation, online marketing, and financial management. The main problem lies in the lack of proper accounting practices, such as mixing personal and business assets and the absence of adequate financial reports. This Community Service Program (CSP) was conducted through technical guidance on preparing simple accounting-based bookkeeping. The method consisted of planning, training, and direct assistance to MSME participants through a participatory approach. The results indicate improvements in separating personal and business finances, recording daily transactions, and preparing simple financial reports in line with basic accounting standards. The discussion emphasizes that continuous mentoring and disciplined bookkeeping are essential for MSMEs to strengthen competitiveness, manage assets more professionally, expand access to funding, and achieve sustainable business growth. Keywords: bookkeeping; community service; MSMEs; simple accounting.
Co-Authors Bayunitri, Bunga Indah Brata, Ignatius Oki Dewa Dewabrata, Ignatius Oki Eriana Kartadjumena Erly Sherlita Heru, Yogo R. Ferry Mulyawan Remon Gunanta Sendi Gusnandar Arnan Yusuf, Paulus Sugianto