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All Journal PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Sustainable Community Service
Goenawan, Melvin Vanwi
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Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary

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Pelatihan Pencatatan Akuntansi Perusahaan Dagang Kepada Siswa SMA Kristen Yusuf Sufiyati, Sufiyati; Goenawan, Melvin Vanwi; Lie, Eric Bryan
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v4i4.1884

Abstract

Accounting knowledge is always used in business activities to measure company performance. By equipping young people with accounting knowledge, the younger generation can prepare themselves to face challenges in this era. The problem faced by partners is the limited time in economics and finance class hours, resulting in grade XII students being unable to study trading company accounting materials more deeply, especially for practice problems. Accounting knowledge shapes them to think logically and more carefully. This accounting knowledge becomes provision and foundation for them, as the younger generation, in managing finances and in making decisions related to their finances. The community services (PKM) activity method has several stages. Starting with compiling a trading company accounting module, providing theoretical briefing on trading company accounting accompanied by example problems, practice problems and quizzes. The PKM implementation method has 3 stages: preparation, implementation, and reporting. The preparation stage involves conducting surveys to partners to identify problems faced by partners. The implementation stage prepares modules and provides training accompanied by practice problems and quizzes. The reporting stage creates accountability reports to LPPM. The solution to partner problems is for the school to collaborate with the UNTAR PKM team to provide training conducted outside school hours to help students better understand the material. PKM activities were carried out offline from April 21 to May 5, 2025 at SMA Kristen Yusuf. The training proved effective, reflected in satisfactory quiz scores and student enthusiasm
FAKTOR PENENTU KEBIJAKAN HUTANG Sufiyati, Sufiyati; Goenawan, Melvin Vanwi; Lie, Eric Bryan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6594

Abstract

Salah satu keputusan yang penting dan mempengaruhi keberlanjutan perusahaan adalah keputusan untuk memilih sumber pendanaan ekternal atau internal. Kebutuhan tambahan dana ekspansi dapat mendorong perusahaan untuk menggunakan hutang, artinya perusahaan menggunakan sumber pendanaan eksternal. Purposive sampling digunakan dalam pemilihan sample, yang dianalisis dengan regresi linier berganda. Perusahaan yang bergerak di bidang barang consumer non cyclical yang terdaftar di Bursa Efek Indonesia antara tahun 2021 sampai 2024 sebagai sampel penelitian. Data diolah dengan program software SPSS. Variabel likuiditas memiliki dampak negatif terhadap kebijakan hutang, variabel profitabilitas, ukuran perusahaan, pertumbuhan perusahan dan struktur aset tidak menunjukkan berpengaruh.
Training on Preparing Company Financial Position Reports Sufiyati, Sufiyati; Goenawan, Melvin Vanwi; Lie, Eric Bryan
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1127

Abstract

Backgrounds: Accounting plays a vital role in recording business transactions and documenting a company’s assets and financial position. Financial statements are essential tools for presenting a company’s financial condition, with the statement of financial position providing a snapshot of assets, liabilities, and equity at a specific point in time. However, high school students often have limited understanding of this report, which can hinder their financial literacy and readiness for further education or practical application. Objectives: This training activity aimed to enhance accounting knowledge related to the preparation and understanding of the statement of financial position among grade XII students at SMA Kristoforus 1. Methodology: The training was conducted through face-to-face sessions in October 2025. The program began with identifying partner needs, particularly students’ limited comprehension of the statement of financial position. The teaching team designed interactive training sessions supported by structured modules, theoretical explanations, sample problems, group exercises, discussions, and quizzes to assess understanding. Findings: Students showed high levels of enthusiasm and active participation throughout the training, including asking questions and engaging in discussions. Quiz results demonstrated a significant improvement in students’ understanding of the statement of financial position, indicating that the training effectively strengthened their accounting comprehension. Conclusions: The training program proved effective in improving students’ understanding of the statement of financial position and enhancing their financial literacy. Interactive learning methods and practical exercises were key factors contributing to the success of the activity, suggesting that similar approaches can be applied to accounting education at the secondary school level.
Co-Authors Lie, Eric Bryan Sufiyati, Sufiyati