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All Journal Jurnal Serina Abdimas
Kim Lie, Irene
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Decision Sciences, Operations Research & Management Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PELATIHAN PENENTUAN NILAI ASET TETAP DAN METODE DEPRESIASI PADA SISWA SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Kim Lie, Irene; Ratna Sari, Vinetta
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29199

Abstract

This PKM targets students of SMA Negeri 20 Tangerang Regency so that they can better understand the science of accounting, especially those related to fixed assets owned by schools and businesses. School/company fixed assets are valued based on their actual condition (cost minus accumulated depreciation) and presented in the year-end financial statements. There are five methods of depreciation of fixed assets that you will learn in this training: the straight-line method, the Japanese year digit method, the double declining balance method, the man-hour method, and the production production method The data used in this PKM are primary data obtained directly from SMA Negeri 20 Kabupaten Tangerang, including data from interviews with principals and teachers. Meanwhile, secondary data was obtained from books, magazines, and the internet to support this research. The PKM was carried out successfully until it was completed on Friday, November 10, 2023 at 10.00 WIB. PKM is carried out through school visits with students. The mandatory output of PKM is made PKM journal and as an IPR as an additional output.
PELATIHAN SISTEM BUKU BESAR DAN KERTAS KERJA PERUSAHAAN DAGANG BAGI SISWA/I SMA Ekadjaja, Agustin; Kim Lie, Irene; Widjaja, Karen
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29223

Abstract

Accounting as a business language has a strong role as a provision for someone to be able to become a reliable businessman. Learning accounting in order to form a strong foundation cannot be learned in an instant and must be learned in the long term like learning a language. One of the criteria needed to become a successful entrepreneur is to master the field of accounting including cash flow management, maintaining balance sheets, finding pathways to profitability as well as talking about money and planning for the future of the company. A successful company and business begins with the professionalism of the entrepreneur behind it who masters accounting well who can develop financial models and ensure success in business. General ledger is a journal or group of accounts that records transactions for a particular account in a broad picture and accounting working paper is a technique that can be used to assess the correctness of a financial statement produced. These two basic things are very important things to master in starting learning in accounting. The PKM team in this activity shared knowledge with the aim of equipping basic knowledge in accounting to students of High School. This activity was carried out face-to-face at High School which was attended by students of High School. Activities are packaged in the form of seminars and interactive discussions to introduce and provide training on basic accounting science in the preparation of accounting ledgers and working papers. We submit a report on the results of the implementation of this activity to LPPM Untar as a form of responsibility and output in this activity.
Co-Authors Agustin Ekadjaja Herni Kurniawati Ratna Sari, Vinetta widjaja, karen