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All Journal Jurnal Masyarakat Indonesia Takuana: Jurnal Pendidikan, Sains, dan Humaniora Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Indonesia
Mutia Riska Faridani
Universitas IBBI
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Pelatihan Penyusunan Jurnal Penyesuaian Sebagai Upaya Penguatan Pemahaman Siklus Akuntansi Pada Siswa SMA Wiyata Dharma Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Rifdah Riyan Dara; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Arif Rahman
Jurnal Masyarakat Indonesia (Jumas) Vol. 5 No. 01 (2026): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v5i01.360

Abstract

This community service activity was conducted at Universitas IBBI as part of the campus tour program attended by students of SMA Wiyata Dharma. One of the academic enrichment sessions in the campus tour was training on preparing adjusting entries to strengthen students' understanding of the accounting cycle. The problem addressed in this activity was the limited practical understanding of students in identifying end-of-period adjustments, determining debit and credit accounts, and linking adjusting entries to financial statement preparation. The method consisted of a short lecture, guided demonstration, case-based practice, and interactive discussion using service-company transaction examples. The activity showed that contextual and practice-oriented training helped students understand the role of adjusting entries in producing more accurate accounting information. This activity indicates that campus tour programs can be developed not only as institutional introduction activities but also as meaningful academic engagement to improve accounting literacy among senior high school students.
The Influence of Accountability and Performance-Based Budgeting on Financial Performance at the Fire and Rescue Department of Medan City Ririn Dwindina Anggia; Rifdah Riyan Dara; Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Hasrul Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xtwpgq27

Abstract

This study aims to examine the influence of accountability and performance-based budgeting on the financial performance of the Fire and Rescue Department of Medan City. A quantitative explanatory research design was employed to investigate the causal relationships among the research variables. Primary data were collected through questionnaires distributed to 63 Civil Servants selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that accountability has a positive and significant effect on financial performance. Performance-based budgeting also has a positive and significant effect on financial performance. Furthermore, accountability and performance-based budgeting simultaneously have a positive and significant influence on financial performance, with the regression model explaining 59.2% of the variation in financial performance, while the remaining variation is attributable to other factors beyond the scope of this study. These findings suggest that strengthening accountability and implementing performance-based budgeting are essential for improving the financial performance of public sector organizations, particularly institutions responsible for fire and rescue services
Dilema Audit Kinerja: Antara Pengawasan Seremonial dan Perbaikan Nyata M. Irsan Nasution; Mutia Riska Faridani
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.235

Abstract

This study investigates the dilemma of performance auditing in Indonesia’s public sector through a systematic review of 30 articles published from 2015–2024 using the PRISMA 2020 protocol. Findings show that audits remain largely ceremonial, indicated by a low recommendation implementation rate averaging 12% and the use of audit results for political legitimacy rather than substantive improvement. Analyses of the New Capital City (IKN) project and COVID-19 social assistance reveal that major findings by the Audit Board of Indonesia (BPK) in 2022–2023 were followed mostly by administrative corrections instead of structural reforms. Key barriers include political costs, limited auditor capacity, and weak follow-up monitoring. Evidence from Central Java shows that participatory audits can raise implementation rates by up to 40% through greater horizontal accountability. This study introduces the concept of “political ceremonialism” and recommends stronger monitoring units, integrated e-audit systems, outcome-based competencies, and improved sanctions.
Co-Authors Arif Rahman Corinna Wongsosudono Esty Pudyastuti Hasrul Siregar M. Irsan Nasution Rifdah Riyan Dara Ripka Seriidahnaita Ginting Ririn Dwindina Anggia Sovia Lolita Pardede