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All Journal Jurnal Bakti Masyarakat Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Journal of Sustainable Community Service
Tobing, Yoan
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PELATIHAN PENERAPAN PERPETUAL INVENTORY COST FLOW METHOD BAGI SISWA SMA HARAPAN JAYA Yanti; Tobing, Yoan; Anastasia, Pricillia
Jurnal Bakti Masyarakat Indonesia Vol. 8 No. 2 (2025): 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.v8i2.34696

Abstract

Persediaan merupakan salah satu komponen aset yang sangat bernilai bagi perusahaan karena akan mendatangkan pendapatan dan laba. Oleh sebab itu, penting bagi perusahaan untuk mengelola, mencatat dan menilai persediaan secara akurat untuk menghindari kesalahan dalam penyajian laporan keuangan. Topik pelatihan ini dipilih dengan beberapa tujuan. Pertama, agar mutu pendidikan di SMA Harapan Jaya meningkat. Kedua, karena materi ini selalu dipakai dalam praktik bisnis. Ketiga, perlunya latihan yang mendalam melalui soal-soal yang sesuai dengan keadaan bisnis di Indonesia sehingga dapat memudahkan siswa untuk memahami akuntansi persediaan secara praktis. Metode pelaksanaan PKM meliputi: pendekatan berbasis Teori dnegan membahas Modul pelatihan; Kedua, menggunakan pendekatan berbasis Latihan Soal dan Diskusi; Ketiga, mengadakan kuis dengan pendekatan Games sebagai umpan balik. Pelatihan PKM diselenggarakan pada hari Selasa, 11 Febuari 2025, pukul 09.00 – 10.30 pagi secara onsite. Pelatihan dihadiri oleh siswa kelas 11 jurusan MIPA sebanyak 25 siswa. Dari pelatihan yang telah dilaksanakan diperoleh beberapa kesimpulan. Pertama, 80,19% dari total peserta telah memahami perhitungan asumsi persediaan barang dengan cost flow method, memahami perhitungan asumsi persediaan dengan metode FIFO dan Average dengan sistem pencatatan perpetual. Kedua, seluruh peserta menyatakan kegiatan PKM ini bermanfaat dan menarik, serta menginginkan agar kegiatan ini dapat diadakan kembali. Luaran yang dihasilkan dalam kegiatan ini adalah: artikel publikasi di jurnal ber-ISSN, hak kekayaan intelektual (HKI) berupa Paten, dan Produk/Prototipe berupa Modul. Kata Kunci: Akuntansi, Persediaan, SMA Harapan Jaya
Methods of Estimating Inventories Training for SMA Kristen Yusuf Students Yanti, Yanti; Tobing, Yoan; Anastasia, Pricillia
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i4.1072

Abstract

The partner in this community services (PKM) is SMA Kristen Yusuf. This school was chosen because it has a conducive learning environment and good support from the school for academic activities outside of school hours. Every year, the Partner always screens and prepares outstanding students to participate in accounting competitions held by various national-level universities. Therefore, the problem currently being experienced by the Partner is that the Partner needs additional accounting materials for the purposes of the competition, including inventory valuation using the estimation method. The training activity was held face-to-face (onsite) on Thursday, September 25, 2025, from 3:05 PM to 4:40 PM WIB, attended by 4 students from grades 12 and 11. The training was orderly, focused, and interactive. Participants enthusiastically answered questions posed by the PKM team. Based on questionnaire results, most students expressed satisfaction with the training. They felt the material was delivered in an easy-to-understand manner, the classroom atmosphere was pleasant, and the instructor was able to explain concepts clearly. Several students also stated that the training made them more interested in learning accounting basics independently. There are three outputs from this training: Publication Articles, Intellectual Property Rights (IPR), and Products/Prototypes.
Pelatihan Penerapan Internal Control dan Petty Cash Bagi Siswa SMA Harapan Jaya Yanti, Yanti; Tobing, Yoan; Anastasia, Pricillia
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v5i1.2015

Abstract

Education serves as a crucial long-term investment for developing skills and improving quality of life in Indonesia. SMA Harapan Jaya requires particular attention regarding basic accounting education, as interviews with accounting teachers revealed that students receive only fundamental accounting material, lacking knowledge of internal control systems and petty cash accounting. This community service activity aimed to enhance students’ understanding of internal control importance and petty cash accounting systems through available accounting methods. The training employed a three-phase approach: theoretical explanation of internal control and cash management principles, practical problem-solving exercises, and quiz-based feedback assessment. The activity was conducted on-site at SMA Harapan Jaya on Friday, October 17, 2025, from 10:00-11:30 a.m., targeting 29 grade XI-1 students majoring in Mathematics and Sciences. Participants demonstrated strong enthusiasm with excellent interaction throughout the session and achieved satisfactory comprehension of the presented material. The school provided cooperative support by supplying necessary facilities and infrastructure, while quiz and questionnaire results confirmed successful knowledge transfer. The training objectives were successfully achieved, with participants expressing high satisfaction with both the training content and instructional methods. The activity produced three key outputs: an article published in an ISSN journal, intellectual property rights (IPR), and products/prototypes, contributing to educational advancement in accounting education at SMA Harapan Jaya and addressing the identified gap in students’ understanding of internal control systems and petty cash management.
Methods of Estimating Inventories Training for SMA Kristen Yusuf Students Yanti, Yanti; Tobing, Yoan; Anastasia, Pricillia
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i4.1072

Abstract

The partner in this community services (PKM) is SMA Kristen Yusuf. This school was chosen because it has a conducive learning environment and good support from the school for academic activities outside of school hours. Every year, the Partner always screens and prepares outstanding students to participate in accounting competitions held by various national-level universities. Therefore, the problem currently being experienced by the Partner is that the Partner needs additional accounting materials for the purposes of the competition, including inventory valuation using the estimation method. The training activity was held face-to-face (onsite) on Thursday, September 25, 2025, from 3:05 PM to 4:40 PM WIB, attended by 4 students from grades 12 and 11. The training was orderly, focused, and interactive. Participants enthusiastically answered questions posed by the PKM team. Based on questionnaire results, most students expressed satisfaction with the training. They felt the material was delivered in an easy-to-understand manner, the classroom atmosphere was pleasant, and the instructor was able to explain concepts clearly. Several students also stated that the training made them more interested in learning accounting basics independently. There are three outputs from this training: Publication Articles, Intellectual Property Rights (IPR), and Products/Prototypes.
Co-Authors Anastasia, Pricillia Yanti Yanti Yanti