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All Journal Jurnal Masyarakat Indonesia Jurnal Pengabdian Masyarakat Indonesia Fundamental and Applied Management Journal
Esty Pudyastuti
Universitas IBBI
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
How Inclusive Hospitality Organizational Culture (IHOC) Drives Employee Service Outcomes through Psychological Safety and Job Satisfaction in Five-Star Hotels in Yogyakarta Nazmah; Agus Setiono; Zuraida; Maidiana Astuti Handayani; Esty Pudyastuti
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.774

Abstract

This study examines the relationships between Inclusive Hospitality Organizational Culture (IHOC) and employee service outcomes in five-star hotels in Yogyakarta, with Psychological Safety and Job Satisfaction serving as parallel mediating mechanisms. Grounded in Social Exchange Theory, this study explores how inclusive cultural practices are associated with employee behavioral outcomes in highly competitive hospitality environments. Data were collected from 346 employees working in seven five-star hotels in Yogyakarta, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that IHOC is positively associated with Psychological Safety and Job Satisfaction, which in turn are associated with higher levels of Employee Loyalty, Employee Engagement, and Service Quality. Furthermore, the findings revealed that IHOC influences employee outcomes through both direct and indirect pathways, supporting a partial mediation model. The mediation analysis demonstrates that Job Satisfaction serves as a stronger mediating mechanism, particularly in explaining Employee Engagement and Service Quality, while Psychological Safety contributes more strongly to Employee Loyalty and Service Quality. These findings highlight the important roles of psychological safety and job satisfaction in translating an inclusive organizational culture into positive employee service outcomes within five-star hotel settings.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Pelatihan Penyusunan Jurnal Penyesuaian Sebagai Upaya Penguatan Pemahaman Siklus Akuntansi Pada Siswa SMA Wiyata Dharma Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Rifdah Riyan Dara; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Arif Rahman
Jurnal Masyarakat Indonesia (Jumas) Vol. 5 No. 01 (2026): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v5i01.360

Abstract

This community service activity was conducted at Universitas IBBI as part of the campus tour program attended by students of SMA Wiyata Dharma. One of the academic enrichment sessions in the campus tour was training on preparing adjusting entries to strengthen students' understanding of the accounting cycle. The problem addressed in this activity was the limited practical understanding of students in identifying end-of-period adjustments, determining debit and credit accounts, and linking adjusting entries to financial statement preparation. The method consisted of a short lecture, guided demonstration, case-based practice, and interactive discussion using service-company transaction examples. The activity showed that contextual and practice-oriented training helped students understand the role of adjusting entries in producing more accurate accounting information. This activity indicates that campus tour programs can be developed not only as institutional introduction activities but also as meaningful academic engagement to improve accounting literacy among senior high school students.
Co-Authors Agus Setiono Arif Rahman Corinna Wongsosudono Maidiana Astuti Handayani Mutia Riska Faridani Nazmah Rifdah Riyan Dara Ripka Seriidahnaita Ginting Sovia Lolita Pardede Zuraida