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All Journal Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Manajerial dan Bisnis Tanjungpinang
Andri, Hendri Kartika
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENERAPAN CASH BASIS DAN ACCRUAL BASIS SERTA DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN PADA PERUSAHAAN XYZ Andri, Hendri Kartika
Manajerial dan Bisnis Tanjungpinang Vol 7 No 2 (2024): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 7 no 2 2024
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v7i2.2526

Abstract

This research aims to analyze the implementation of cash basis and accrual basis accounting methods at XYZ Company and examine their impact on the quality of the company's financial statement presentation. The selection of appropriate accounting methods becomes a crucial factor in providing accurate and relevant financial information for stakeholders. This study employs a qualitative approach with data collection techniques through direct observation, in-depth interviews, and documentation studies. Research informants were selected purposively, consisting of the head of finance division, internal auditor, operational manager, and finance director who possess deep understanding of the company's accounting recording system. This study found that when companies experience development and growth, the use of accrual basis method becomes more relevant as it provides a more accurate and timely overview of the company's financial position compared to cash basis. Although cash basis usage can be considered in the early stages of business establishment due to its simplicity, companies need to prepare for the transition to accrual basis for the future. This aligns with the provisions of Financial Accounting Standards (SAK) which require the use of accrual basis in the presentation and disclosure of financial statements that reflect the actual financial condition. This research provides practical contributions for company management in determining optimal accounting recording strategies according to business development stages and compliance with applicable accounting standards
Pendampingan Strategi dan Kelayakan Bisnis Serendipity Elysian Serendipity Elysian Business Strategy and Feasibility Assistance Hidayat, Taufik; Yahya, Adibah; El Muiz, Najmi Tsania; Andri, Hendri Kartika; Kamela, Hurian
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2139

Abstract

The growth of the accessories market demands brands that are able to provide high-quality, trendy products at competitive prices. This business model is designed to address this gap. The objective of this activity is to formulate and validate a strategic and competitive Business Model Canvas (BMC) for accessories brands that focus on balancing premium quality and affordable prices. The methods used were problem identification, interviews, training and mentoring in the form of NIB creation, SWOT analysis, and model design through a nine-block BMC analysis. The results of the activities show that the partners are considered viable businesses, having obtained business licences and being able to compile SWOT and BMC analyses that can encourage business growth and sustainability.ABSTRAKPertumbuhan pasar aksesoris menuntut adanya merek yang mampu menyediakan produk berkualitas tinggi dan trendi dengan harga yang kompetitif. Model bisnis ini dirancang untuk mengatasi kesenjangan tersebut. Tujuan kegiatan Merumuskan dan memvalidasi Business Model Canvas (BMC) yang strategis dan berdaya saing untuk merek aksesoris yang berfokus pada keseimbangan antara mutu (premium quality) dan keterjangkauan harga (affordable price). Metode yang digunakan yaitu identifikasi masalah, wawancara, pelatihan dan pendampingan berupa pembuatan NIB, analisis SWOT, dan perancangan model dilakukan melalui analisis sembilan blok BMC. Hasil kegiatan menunjukkan bahwa mitra dinilai sebagai usaha yang layak dengan mendapatkan legalitas usaha, serta dapat menyusun analisis SWOT dan BMC yang dapat mendorong pertumbuhan dan keberlanjutan usaha. 
Peran Mahasiswa Kuliah Kerja Nyata (KKN) dalam Meningkatkan Kesadaran Lingkungan di Desa Cikuya Andri, Hendri Kartika; Juliansyah, Shultan; Sakira, Dea; Amaji, Fajar Tri; Situmorang, Deny
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2489

Abstract

The Community Service Program (Kuliah Kerja Nyata/KKN) represents the implementation of the Tri Dharma of Higher Education, particularly in the domain of community engagement. This program was carried out by KKN Group 20 in Cikuya Village, Solear Sub-district, Tangerang Regency, Banten Province, Indonesia, over a 40-day period from November 3 to December 10, 2025. The program aimed to enhance community awareness and participation in promoting environmental cleanliness and sustainability at the village level. The implementation employed field observation, active student involvement, and a collaborative approach with the village government and local community. Environmental initiatives conducted during the program included community clean-up activities, tree planting, the installation of waste education boards, and the provision of waste carts to support local waste management. The findings indicate increased community awareness of environmental hygiene, improved utilization of waste management facilities, and strengthened collective action in maintaining the village environment. Overall, the program demonstrates the contribution of student-led community engagement initiatives to sustainable environmental improvement in rural areas.AbstrakKuliah Kerja Nyata (KKN) merupakan salah satu wujud implementasi Tri Dharma Perguruan Tinggi yang berfokus pada kegiatan pengabdian kepada masyarakat. KKN Kelompok 20 dilaksanakan di Desa Cikuya, Kecamatan Solear, Kabupaten Tangerang, Provinsi Banten, selama kurun waktu 40 hari, terhitung sejak 3 November hingga 10 Desember 2025. Pelaksanaan program KKN ini diarahkan untuk meningkatkan tingkat kesadaran serta keterlibatan aktif masyarakat dalam menjaga kebersihan dan kelestarian lingkungan desa. Metode yang digunakan dalam pelaksanaan kegiatan meliputi observasi lapangan sebagai tahap awal, keterlibatan langsung mahasiswa dalam kegiatan masyarakat, serta pendekatan kolaboratif yang melibatkan pemerintah desa dan masyarakat setempat. Program kerja pada bidang lingkungan hidup mencakup kegiatan kerja bakti lingkungan, penanaman pohon, pembuatan papan edukasi sampah, serta pemberian sarana berupa gerobak sampah kepada Desa Cikuya. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan kesadaran masyarakat terhadap pentingnya menjaga kebersihan lingkungan, pemanfaatan fasilitas pengelolaan sampah yang lebih optimal, serta berkembangnya semangat gotong royong dalam upaya menjaga lingkungan desa. Melalui kegiatan KKN ini, diharapkan dapat tercipta kontribusi yang nyata dan berkelanjutan dalam meningkatkan kualitas lingkungan hidup di Desa Cikuya.
Co-Authors Amaji, Fajar Tri el Muiz, Najmi Tsania Juliansyah, Shultan Kamela, Hurian Sakira, Dea Situmorang, Deny Taufik Hidayat Yahya, Adibah