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Wiwit Irawati
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wiwitira@unpam.ac.id
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+628128002843
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abdimisi@unpam.ac.id
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2th floor, Room 217, S1 Accounting Department Surya Kencana Street No. 1 Pamulang Tangerang Selatan, Banten, 15417 Tlp/Fax: (021) 7412566 Handphone: 08128002843 E-mail: abdimisi@unpam.ac.id
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INDONESIA
Abdimisi
Published by Universitas Pamulang
ISSN : 27209407     EISSN : 27162311     DOI : DOI: http://dx.doi.org/10.32493/abms
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other
Abdimisi is a journal that contains a collection of articles from academics/lecturers who have performed Community Service as the fulfillment of the Tri Dharma of Higher Education. This journal contains publications from all fields of science, both education, arts and humanities, economics, computers, and social sciences.
Arjuna Subject : Umum - Umum
Articles 20 Documents
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Search results for , issue "Vol. 7 No. 1 (2025): Abdimisi" : 20 Documents clear
Edukasi Dini Pajak kepada Calon Wajib Pajak Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.50906

Abstract

The largest component of state revenue is the tax sector. Tax revenue contributed 82.1% to Indonesia's state revenue in 2024, up from approximately 77.5% the previous year. Taxes are the foundation of the modern state's mutual assistance system. Without tax contributions, the state would lose its primary means of providing basic services to its citizens. The Ministry of Finance noted that by the first semester of 2025, tax revenue had reached IDR 1,420 trillion, or approximately 58% of the annual target. However, on the other hand, untapped tax potential remains enormous. Research shows that Indonesia's tax gap still ranges from 6–9% of gross domestic product (GDP), meaning approximately IDR 1,300 trillion in potential taxes are lost annually due to non-compliance and an untapped informal sector. If this situation is allowed to continue, the country will experience a widening fiscal deficit, forcing the government to borrow more or cut public services. It is very difficult to achieve voluntary taxpayer awareness and concern if the definition of "tax" does not include the phrases "enforceable" and "coercive." Based on this background, we, the PKM group of the Management and Accounting Study Program, Faculty of Economics and Business, Pamulang University, were moved to conduct community service in order to increase tax awareness through tax socialization activities with the theme "Early Tax Education for Prospective Taxpayers". The target of this activity is prospective early age taxpayers. The purpose of this PKM activity is to instill awareness about taxes from an early age, which is expected to influence children's mindsets and create a sense of pride in taxes to help increase state revenue. We, the Unpam PKM Team, propose to hold early tax education socialization for prospective taxpayers, which is given to the Al Kamilah Foundation students located in the Bojongsari area, Depok, West Java. This activity is planned to be held on Sunday, October 5, 2025 offline at the school location on Jl. Serua Raya, Serua Village, Bojongsari District, Depok City, West Java 16517. This PKM activity is expected to provide understanding and awareness to participants regarding the importance of taxes for state revenue. We will present the results of this PKM in the form of an article which will then be published in a nationally accredited journal. Keywords: Tax, Socialization, Community Service, Prospective Taxpayers, Islamic Students
Pelatihan Pencatatan Keuangan Sederhana Melalui Aplikasi Akuntansi Bersama Mitra Eskabeh Pamulang Setianingsih, Setia; Muanifah, Suciati; Finatariani, Endah
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.53792

Abstract

Community service is one of the manifestations of the Tri Dharma of Higher Education that bridges community needs with academic competencies. Pamulang University, through the Accounting Study Program, in collaboration with Mitra Eskabeh Pamulang, carried out an assistance program for Micro, Small, and Medium Enterprises (MSMEs) in Bambu Apus, Pamulang. The main problems faced by the partners were limited understanding of accounting, the absence of separation between business and personal finances, minimal transaction recording, and a lack of knowledge regarding the Break Even Point (BEP) as a basis for profit planning.The program was conducted on April 24–26, 2025, using lectures, discussions, practical sessions, and sharing sessions. The materials included the preparation of simple financial statements, cash flow recording, cost of production calculation, and BEP training. Monitoring and evaluation were carried out through online mentoring to ensure continuous consultation.The results showed significant improvement. Participants began to understand the function of financial statements as a basis for decision-making, separate business and personal assets, and prepare simple financial records. BEP training provided positive impacts, enabling participants to determine the break-even point, plan sales targets, and set selling prices more rationally. Beyond technical skills, the activity also fostered awareness of the importance of systematic financial recording and the use of digital applications to support business management.  Keywords: MSMEs, Community Service, Accounting, Break Even Point
Pengabdian kepada Masyarakat Edukasi Membangun Lingkungan Positif, Menjaga Anak dari Pergaulan Buruk pada Panti Asuhan Pintu Elok Pamulang Ussholikhah, Diah Anisa; Rafli, Muhamad; Rohyana, Sigit; Marni; Irenne Putren, S.Pd., M.Pd.
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54147

Abstract

This community service (PKM) is motivated by the children's vulnerability in the orphanage to negative associations, requiring structured intervention to build character defense. The partner problem is the need for a specific, applied prevention program at Pintu Elok Orphanage against negative behaviors. The main objective is to equip children with an in-depth understanding of the characteristics, impact, and refusal methods for bullying, school truancy, and playing until they lose track of time. The method combined detailed educational counseling with Role-Playing simulations and interactive games ("Kindness Balloon" & "True or False") to reinforce refusal skills. The results demonstrated a clear increase in awareness among the children, particularly in identifying bullying (physical and verbal) and the dangers of undisciplined behavior. This success is marked by the strengthening of the collective commitment within the orphanage to maintain a safe and positive environment against harmful influences. Keywords: Negative Behaviors; Anti-Bullying; Self-Discipline; Orphanage; Positive Environment
Akuntansi untuk Organisasi Siswa Yosia Pratama Sirait; Jasinda Arba Lestari; Fathimattuzahro; Nazwa Agnes Hilyatul Ummah; Irenne Putren
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54373

Abstract

Many student organizations at the high school level still have financial reports that cannot be considered well-prepared, both in terms of recording, management, and presentation of financial information. We also want to see whether this condition is also found in student organization at SMA Negeri 11 Tangerang Selatan, where there is still a lack of understanding regarding systematic and standardized financial reporting based on simple accounting principles. The main problem faced by the organitation in this community service activity is the absence of proper evaluation and guidance on their financial reports, making it necessary to provide assistance in the process of preparing and writing them. The purpose of this activity is to enhance the ability of student organizations to prepare financial reports that are accurate, transparent, and accountable. The method used is socialization through training sessions on basic financial reporting, including transaction recording, cash book preparation, and final report presentation. The results of this program indicate an improvement in the students’ knowledge and understanding of proper financial report writing. Keywords: financial report, student organization, socialization
Akuntansi untuk Budgeting dan Menabung untuk Tujuan Tertentu Mega Adhelia; Gracelina Oktavia Simanjuntak; Suci Rantiandini; Raghib Assirjani; Irenne Putren
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54390

Abstract

Many high school students still face difficulties in managing their pocket money due to the lack of financial planning habits such as budgeting and goal-oriented saving. Most students tend to spend money impulsively without keeping records, resulting in imbalanced income and expenses. This situation indicates a low level of financial literacy among adolescents. 2) The main problem identified in this program is the lack of understanding of basic accounting concepts related to personal financial management, especially in budgeting and determining spending priorities. Consequently, students often find it challenging to differentiate between needs and wants. 3) The purpose of this community service activity is to improve students’ awareness and understanding of financial management through simple accounting approaches and to encourage consistent saving habits with specific goals. 4) The method used was interactive socialization through PowerPoint presentations and simple budgeting case simulations. 5) The results show that the students demonstrated higher motivation and awareness in managing their finances, recording expenses, and making proportional allocations of pocket money. 6) This activity successfully fosters positive financial habits among students that support discipline, self-control, and long-term financial responsibility. Keywords: budgeting; basic accounting; financial literacy; saving motivation
Akuntansi dalam Dunia Konten Kreator Arya Pratama Putra; Caren; Callista, Nessya; Sherly; Putren, Irenne
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54485

Abstract

The development of the digital world has created new career opportunities among the younger generation, one of which is as content creators. However, most students who are interested in becoming content creators do not yet understand the importance of good financial record-keeping and management as a basis for financial decision-making. This community service activity was carried out at SMA Negeri 11 Tangerang Selatan with the aim of improving students' accounting literacy and financial awareness through training on the theme of ‘Accounting in the World of Content Creators’. The community service methods included practical training in simple transaction recording, as well as simulations of financial report preparation using case studies of content creator income. The results of the activity showed an increase in students' understanding of basic accounting concepts and their ability to manage digital finances responsibly. This activity is expected to foster financial awareness habits from an early age and prepare students to face digital economic opportunities intelligently. Keywords: accounting; content creator
Akuntansi untuk Keuangan Digital PUTRI EKA YUNIAR; AZKHA ADJIE RABBANI; NEZA ROSIANA NAILA; ZAHWA FIRYAL CHAMILYA; IRENNE PUTREN
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54536

Abstract

The rapid development of digital technology demands that every individual, especially final-year students, possess basic digital financial literacy as preparation for entering the workforce or continuing their education. This community service activity is a proactive initiative by a group of 3rd semester Accounting students to provide basic digital accounting enrichment in one of the 12th grade classes at SMAN 11, South Tangerang City. The main goal of this activity is to equip students with a fundamental understanding of personal financial recording and simple digital transaction management to enable more structured and responsible financial planning. The method applied is the socialization and training of basic digital accounting concepts through a guest lecture model in the classroom, which includes transaction recording techniques using Microsoft Excel spreadsheets and the Dompetku digital cash application. The results of this program show a significant increase in participants' practical knowledge and skills in digitally managing personal finances, consistent with the basic level taught, thereby supporting their financial readiness post-school. Keywords: digital accounting, financial literacy
Akuntansi dalam Usaha Sederhana (UMKM Pelajar) Zai, Anggun Sepriani; Fitri, Wenni Anisa Fitri; Pinas, Agustina Rosita Pinas; Amrulloh, Alwan Amrulloh; Putren, Irenne Putren, S.Pd.,M.Pd
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54693

Abstract

Micro, Small, and Medium Enterprises (MSMEs) run by students face challenges in financial management due to a lack of understanding of basic accounting. This community service program aims to improve the competency of MSME students in simple financial record keeping. The activity was carried out at State Senior High School 11, South Tangerang City and involved 30 MSME students. The community service method consisted of intensive training and mentoring in financial record keeping practices using a simple, easy-to-understand format. The results of the community service program showed an 85% increase in participants' understanding of basic accounting concepts, and 90% were able to practice recording their business financial transactions. Participants were also able to create simple financial reports that include profit and loss statements and balance sheets. This activity has a positive impact on the sustainability of student businesses by increasing their ability to control finances and make better business decisions. Keywords: student MSME; financial report; financial education
Literasi Investasi Dasar: dalam Kehidupan Sehari-Hari Dimas Arya Putra Thampan; Muhamad Ikhsan Romadan; Hana Shaila Manurung; Nur Siti Alfiah; Irenne Putren
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.54731

Abstract

The low level of investment literacy among high school students is one of the main causes of the lack of awareness about the importance of early financial management. Many students at SMA Negeri 11 Kota Tangerang Selatan do not yet understand the difference between saving and investing and tend to perceive investment as complex and high-risk. The main issue identified is the limited understanding of basic investment concepts and the lack of guidance on how to manage money productively among the students. This activity aims to improve students’ understanding of investment concepts, their benefits in daily life, and how to start small investments using official instruments regulated by the Financial Services Authority (OJK). The program was implemented through interactive presentations and discussions using simple and student-friendly materials adapted for high school participants. The activity resulted in increased knowledge and awareness among participants about the importance of early investment, the ability to differentiate between investment instruments, and greater awareness of managing pocket money wisely. This activity is expected to foster financial literacy among students and encourage the growth of a financially literate young generation, particularly at SMA Negeri 11 Kota Tangerang Selatan.   Keywords: investment literacy, financial education, basic investment
Peran Akuntansi dalam Membentuk Disiplin dan Tanggung Jawab Financial Remaja SMK IPTEK Tangsel Syamsuri, Syamsuri; Suharna; Helmi Purba, Sofyan
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55610

Abstract

Students at SMK IPTEK Tangerang Selatan still face limited understanding of the importance of accounting in everyday life. Many of them have not developed consistent financial management habits, tend to spend money impulsively, and are often unaware of the long-term consequences of undisciplined financial behavior. This situation may hinder their readiness to continue their studies or enter the workforce, where independence and financial responsibility are essential competencies. This community service program aims to improve students’ knowledge and skills in applying basic accounting principles while fostering discipline and financial responsibility in managing personal funds. To achieve these goals, the program includes interactive workshops, hands-on practice in daily financial recording, pocket-money management simulations, and group discussions that help students reflect on their financial habits. These methods provide practical experience in preparing simple financial notes and reports, allowing students to understand the real benefits of accounting. The program’s contribution is not only reflected in the development of students’ competencies but also in the creation of a practical learning module that teachers can use for future activities. Through this initiative, the program is expected to cultivate a culture of financial discipline within the school environment and better prepare students to face economic challenges in the future. Keywords: Accounting; Discipline; Responsibility; Financial

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