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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi)
Rosa Nikmatul Fajri
Universitas Widya Mataram
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PEMAHAMAN PENGUNGKAPAN KHUSUS PSAK 210 PADA MAHASISWA AKUNTANSI Rosa Nikmatul Fajri
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 1 (2026): Edisi Februari 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i1.17521

Abstract

Penelitian ini bertujuan umum untuk melihat tingkat pemahaman mahasiswa Akuntansi terhadap PSAK 210; dan  solusi untuk meningkatkan pemahaman mahasiswa Akuntansi  terhadap PSAK 210. Dan penelitian bertujuan khusus untuk memberitahukan kepada perumus dan pembuat PSAK 210 agar memperhatikan pemahaman pembaca pada pokok pembahasan PSAK 210. Penelitian kuantitatif deskriptif menggunakan data primer berupa kuesioner. Penelitian menggunakan skala likert dan prosentase berbantuan aplikasi excel dan analisis yang bertujuan untuk memberikan solusi permasalahan yang dihadapi. Pemahaman PSAK dari segi (1) pengakuan, (2) pengukuran, (3) pengungkapan dianggap kurang baik. Hasil penelitian adalah 1) kategori pemahaman dengan cakupan 11 analisis atau indikator, yang terdiri dari a) indikator 1, 4, 5, 6, 8, 9, 10, 11, 12, 13, dan 14; dan 3) kategori pemahaman yang sangat mendalam sebanyak 3 analisis atau indikator yang terdiri dari indikator 2, 3, dan 7, yang masing-masing harus memperhatikan konsep pengetahuan dengan indikator mengingat, menghafal, dan menyebutkan; serta konsep pemahaman (komprehensi) dengan indikator menjelaskan, menjabarkan, dan meringkas pengungkapan khusus dalam PSAK 210.
Upgrading Produk Dengan Soft Skill Gelas Dilukis Rosa Nikmatul Fajri
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol. 5 No. 1 (2026): April 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jepemas.v5i1.10738

Abstract

Various significant threats overshadow SMEs attempting to enter the global market. These challenges arise from several factors, including destructive price competition among domestic producers despite increasing raw material costs, substantially lower prices offered by similar foreign SMEs, high labor wages, and limited government support.The primary objectives of this community service program can be summarized as follows: (1) minimizing entrepreneurial practices such as underpricing due to the absence of value-added elements in products, (2) increasing the economic value of products, (3) enhancing the skills of entrepreneurs as well as the general community, and (4) targeting the general community because institutional management and facilities are relatively low-cost, as most participants are still at the micro level or in the early stages of business development, thereby requiring minimal or no formal institutional arrangements.The training program was implemented through direct, two-way interaction involving both instructors and participants. The results of the workshop indicate that participants achieved approximately 95% competency, primarily limited to technical skills. However, these competencies only partially fulfill managerial requirements, as becoming an effective manager requires not only proficiency in using tools and adhering to procedures but also the ability to perform specialized activities relevant to their professional roles.
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