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All Journal JAKBS Jurnal Wicara Desa
Amita
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Tinjauan Prosedur dan Pencatatan Akuntansi Penyaluran Dana Pensiun Pada Bpjs Ketenagakerjaan Kota Medan Berdasarkan Laporan Keuangan Bpjs Amita; Laylan Syafina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk meninjau prosedur dan pencatatan akuntansi penyaluran dana pensiun pada BPJS Ketenagakerjaan Kota Medan dengan mengacu pada laporan keuangan BPJS Ketenagakerjaan tahun 2022. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumen dan analisis laporan keuangan. Hasil penelitian menunjukkan bahwa prosedur penyaluran dana pensiun dilakukan secara terstruktur mulai dari verifikasi klaim peserta, pengesahan dokumen, hingga pencairan manfaat melalui perbankan. Pencatatan akuntansi menggunakan prinsip akuntansi berbasis akrual sesuai standar akuntansi pemerintah dan PSAK 24 tentang imbalan kerja. Secara umum, proses pencatatan telah sesuai dengan standar akuntansi, namun masih terdapat tantangan dalam hal transparansi penyajian dana manfaat pensiun.
UPAYA PENINGKATAN LITERASI MELALUI POJOK BACA DENGAN PEMANFAATAN BAHAN BACAAN YANG BERMUTU DI DESA MEREMBU Jurnal Wicara; Listyputri, Alyssa Zahra; Wibowo, Wahyu; Permatasari, Tri; Afriani, Sukma; Samami, Shahib; Nurkhalizah; Rasuma, Nonik; Asbi, M.; Maulida, Khairani; Amita; Nurmawanti, Iva
Jurnal Wicara Vol 3 No 5 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/5sfc3z06

Abstract

Literacy programs play an important role in improving the quality of human resources from an early age, especially in areas with limited access to reading materials such as Merembu Village, West Lombok. This study aims to examine the effectiveness of the Mataram University Community Service Program (KKN) in improving children's literacy through a participatory approach. The method used is Participatory Action Research (PAR) involving children, teachers, parents, and village officials. The main activities included managing reading corners, optimizing the Community Reading Park, reading aloud, reviewing books intelligently, reading-based projects, writing simple stories, and village-level literacy appreciation. The results of the study showed an increase in children's interest in reading, text comprehension, critical thinking, creativity, and courage in expressing ideas. Constraints in the form of limited literacy facilities can be overcome through adaptive strategies by KKN students who provide alternative reading access. Thus, the literacy KKN program is effective in fostering a reading culture and has the potential to be sustainable through the strengthening of facilities and community collaboration.
Co-Authors Afriani, Sukma Asbi, M. Jurnal Wicara Laylan Syafina Listyputri, Alyssa Zahra Maulida, Khairani Nurkhalizah Nurmawanti, Iva Permatasari, Tri Rasuma, Nonik Samami, Shahib Wahyu Wibowo