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All Journal Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Serina Abdimas
Bryan Goodwin
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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EDUKASI TERKAIT PENINGKATAN PEMAHAMAN SOFTWARE ACCURATE UNTUK SIKLUS PERSEDIAAN DI SMKK RAHMANI JAKARTA BARAT widjaja, Chelsya; Steven Imanuel; Bryan Goodwin
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 3 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i3.32401

Abstract

In every movement of the company's economic wheels, the role of accounting cannot be separated. Companies in any type of field (services, trade, manufacturing, health, banking, property, mining, etc.) definitely need an accounting bookkeeping process to carry out their business activities. To facilitate the calculation process in accounting, many sophisticated accounting software have been developed. Implementing accounting software also helps optimize company performance, so that almost all companies, both large and small, have implemented accounting software that suits the company's needs. The problems at SMKK Rahmani are: How to understand the definition and function of accounting software, How to implement merchandise inventory into accounting software, How to properly manage merchandise inventory through accounting software. The solution to overcome the problems above is to provide education/training on accounting software for merchandise inventory so that knowledge and understanding of accounting software can develop. Accounting software education for school students and college students has a positive impact because school students and college students experience the development of knowledge and increased competency skills which become added value when they continue their education to the next level, when applying for a job, when starting a business (start up), or investing. The methods applied in this education/training are training, teaching, education and discussion. Overall, the PKM activities had a positive impact on SMKK Rahmani students, the school, and the PKM team. ABSTRAK Dalam setiap gerak roda perekonomian perusahaan, tidak terlepas dari peran akuntansi. Perusahaan pada jenis bidang apapun (jasa, dagang, manufaktur, kesehatan, perbankan, properti, pertambangan, dan lainnya) pasti membutuhkan proses pembukuan akuntansi untuk menjalankan kegiatan bisnisnya. Untuk memudahkan proses perhitungan dalam akuntansi, sudah banyak dikembangkan software akuntansi yang canggih. Penerapan software akuntansi juga membantu optimalisasi kinerja perusahaan, sehingga hampir semua perusahaan baik skala besar maupun kecil telah mengimplementasikan software akuntansi yang sesuai dengan kebutuhan perusahaan. Permasalahan yang terdapat di SMKK Rahmani adalah: Bagaimana memahami definisi dan fungsi software akuntansi, Bagaimana penerapan persediaan barang dagang ke dalam software akuntansi, Bagaimana pengelolaan persediaan barang dagang yang baik melalui software akuntansi. Solusi untuk mengatasi permasalahan di atas adalah dengan mengadakan edukasi/pelatihan software akuntansi untuk persediaan barang dagang agar timbul pengembangan ilmu dan pemahaman atas software akuntansi. Edukasi software akuntansi murid-murid sekolah dan mahasiswa memiliki dampak positif karena murid-murid sekolah dan mahasiswa mengalami pengembangan ilmu dan peningkatan kemampuan kompetensi yang menjadi nilai tambah (value added) saat nantinya melanjutkan pendidikan ke jenjang berikutnya, saat melamar pekerjaan, saat memulai usaha (start up), maupun berinvestasi. Metode yang diterapkan dalam edukasi/pelatihan ini adalah pelatihan, pengajaran, edukasi, dan diskusi. Secara keseluruhan, kegiatan PKM tersebut berdampak baik untuk murid-murid SMKK Rahmani, untuk pihak sekolah, dan untuk tim PKM
The Influence of Intellectual Capital on Financial Performance Amin Wijoyo; Steven Imanuel; Bryan Goodwin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4302

Abstract

This research aims to obtain observational evidence of the efficiency of capital used, efficiency of human resources, and efficiency of structural capital on financial performance. The independent variables of this research are efficiency of capital used, efficiency of human resources, and efficiency of structural capital, while the independent variable is financial performance. Fabricating companies recorded on the Indonesia Stock Excxhange from 2021-2023 are the populace used in this research. There were 29 tests that met the criteria using the purposive testing method. The model used in this investigate is Microsoft Excel program, and is then handled using the E-views 10 program. The findings from this research are that capital used, human resource efficiency, and structural capital efficiency simultaneously have a significant effect on financial performance. To a large extent, financial performance is significantly influenced by human resource efficiency and structural capital efficiency factors. However, financial performance is not significantly influenced by capital efficiency.
PERANCANGAN SISTEM PENJUALAN TERHADAP PERUSAHAAN PT SURYA MEGA MUSTIKA Surjadi, Lukman; Michele Tjen; Bryan Goodwin; Lydia Suryani Tjahjadi
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33697

Abstract

Along with the development of information technology in Indonesia, accounting information systems have become an important element in business operations. Any business must require revenue to sustain its business. One form of activity to generate revenue for the company is by making sales. Sales can be made in cash or credit. However, most companies in running their business more often make sales on credit, so a good system is needed to run credit sales appropriately. An effective and organised sales cycle allows companies to increase efficiency, reduce manual errors and spur growth consistently. With the use of a good sales system, of course, it can make sales activities in the company more effective. In implementing the sales system, it will not be separated from internal control. This is because to achieve or get a good system, good internal control is also needed. The problem faced by PT Surya Mega Mustika is the decline in sales figures. The solution to overcome the above problems is to provide education on how to improve PT Surya Mega Mustika's sales cycle design and an explanation of the application of internal controls for the sales cycle. The method applied in this PKM activity is through the presentation of material in the form of a presentation followed by a question and answer session. It is hoped that the implementation of this PKM can provide good changes and impacts for PT Surya Mega Mustika. ABSTRAK Seiring perkembangan teknologi informasi di Indonesia, sistem informasi akuntansi menjadi suatu elemen penting dalam operasional bisnis. Bisnis manapun pasti memerlukan pendapatan untuk keberlangsungan usahanya. Salah satu bentuk aktivitas untuk memperoleh pendapatan bagi perusahaan adalah dengan melakukan penjualan. Penjualan bisa dilaksanakan secara tunai maupun kredit. Namun kebanyakan perusahaan dalam menjalankan bisnisnya lebih sering melakukan penjualan secara kredit, sehingga diperlukan sistem yang baik untuk menjalankan penjualan kredit dengan tepat. Siklus penjualan yang efektif dan terorganisir memungkinkan perusahaan untuk meningkatkan efisiensi, mengurangi kesalahan manual dan memacu pertumbuhan secara konsisten. Dengan penggunaan sistem penjualan yang baik tentunya dapat membuat aktivitas penjualan di perusahaan menjadi lebih efektif. Dalam mengimplementasikan sistem penjualan tidak akan lepas dengan pengendalian internal. Hal ini dikarenakan untuk mencapai atau mendapatkan sistem yang baik diperlukan pula pengendalian internal yang baik. Permasalahan yang dihadapi PT Surya Mega Mustika adalah penurunan angka penjualan. Solusi untuk mengatasi permasalahan di atas adalah dengan mengadakan edukasi tentang cara meningkatkan perancangan siklus penjualan PT Surya Mega Mustika serta penjelasan tentang penerapan pengendalian internal untuk siklus penjualan. Metode yang diterapkan dalam kegiatan PKM kali ini adalah melalui pemaparan materi dalam bentuk presentasi yang diikuti dengan sesi tanya jawab. Diharapkan dengan dilaksanakannya PKM kali ini dapat memberikan perubahan dan dampak yang baik bagi PT Surya Mega Mustika.
PELATIHAN TRANSAKSI DALAM PERUSAHAAN DAGANG PADA SISWA SMAN 2 JAKARTA Adang, Ferry; Bryan Goodwin; Gilbertus Brian
Jurnal Serina Abdimas Vol 3 No 2 (2025): 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.v3i2.34793

Abstract

The digital era demands improved accounting literacy from an early age, including for high school students, so they can understand and apply basic accounting concepts in daily life as well as for future academic and professional purposes. SMAN 2 Jakarta, as a partner in this Community Service (PKM) activity, is committed to enhancing students' understanding of accounting but faces challenges in improving academic performance, particularly in understanding trading company transactions and the practical application of accounting. This PKM activity aims to increase students' knowledge and skills in recording transactions, preparing basic financial statements, and understanding the application of basic accounting in business activities. The methods used include theoretical explanations, interactive discussions, and case-based problem-solving exercises, conducted offline at the school. The results of the training show that this approach significantly improves students’ understanding of the trading company accounting cycle, including transaction recording, account classification, and preparation of income statements and basic balance sheets. Moreover, this activity also builds students’ confidence in participating in national-level accounting competitions. In conclusion, training using interactive and practical methods has proven effective in improving students’ accounting literacy and can serve as a training model for other schools. The outputs of this activity include scientific publication, presentation media, and the potential registration of copyright for the training module used. ABSTRAK Era digital menuntut peningkatan literasi akuntansi sejak dini, termasuk bagi siswa-siswi tingkat sekolah menengah atas, agar mampu memahami dan menerapkan konsep dasar akuntansi dalam kehidupan sehari-hari maupun untuk keperluan akademik dan profesional di masa depan. SMAN 2 Jakarta, sebagai mitra dalam kegiatan Pengabdian kepada Masyarakat (PKM), memiliki komitmen untuk meningkatkan pemahaman akuntansi siswa, namun menghadapi kendala dalam pencapaian prestasi akademik, terutama dalam memahami transaksi perusahaan dagang dan penerapan akuntansi praktis. Kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan dan keterampilan siswa dalam mencatat transaksi, menyusun laporan keuangan sederhana, serta memahami penerapan akuntansi dasar dalam aktivitas bisnis. Metode yang digunakan meliputi pemaparan teori, diskusi interaktif, serta latihan soal berbasis studi kasus yang relevan, dan dilaksanakan secara luring di sekolah. Hasil pelatihan menunjukkan bahwa pendekatan ini mampu meningkatkan pemahaman siswa terhadap siklus akuntansi perusahaan dagang secara signifikan, termasuk dalam aspek pencatatan transaksi, klasifikasi akun, serta penyusunan laporan laba rugi dan neraca sederhana. Selain itu, kegiatan ini juga membangun kepercayaan diri siswa untuk mengikuti kompetisi akuntansi tingkat nasional. Kesimpulannya, pelatihan dengan metode interaktif dan aplikatif terbukti efektif dalam meningkatkan literasi akuntansi siswa dan dapat dijadikan sebagai model pelatihan serupa di sekolah lain. Luaran dari kegiatan ini berupa publikasi ilmiah, media presentasi, serta potensi pendaftaran hak cipta atas modul pelatihan yang digunakan.
Co-Authors Adang, Ferry Amin Wijoyo Gilbertus Brian Lydia Suryani Tjahjadi Michele Tjen Steven Imanuel Surjadi, Lukman widjaja, chelsya