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Wiwit Irawati
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wiwitira@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 144 Documents
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Literasi Keuangan Berbasis Digital untuk Siswa SMP Al-Azhar 25 Tangerang Selatan AKHSANI, NOVI; wiwit Setyawati; Nurbaeti
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50789

Abstract

In the digital era, financial literacy skills are essential skills that must be possessed from an early age. Many junior high school students, including those at SMP Al-Azhar 25 Tangerang Selatan, do not yet have an adequate understanding of money management, savings, simple investments, and the risks of using digital platforms related to finance. This gap can have a long-term impact on their financial behavior in the future. This community service aims to improve students' understanding and awareness of digital-based financial literacy through an interactive and contextual approach, which is in accordance with the needs of junior high school-aged adolescents. The method used in this program is a digital-based educational approach via zoom. Activities are carried out in the form of interactive seminars, simulations of the use of digital financial applications (money trackers), and quizzes to measure understanding. Evaluation is carried out by comparing the results of the pre-test and post-test. The results show an increase in understanding of financial literacy based on pre-test and post-test scores. Students showed high enthusiasm for the digital budgeting simulation and were able to better identify digital financial risks after the activity. This community service activity has proven effective in improving the digital financial literacy of junior high school students. An interactive approach and the use of technology are the keys to success in attracting student interest and understanding. This program can be replicated in other schools as a contextual and sustainable financial literacy education model. Keywords: financial literacy; money tracker; digital
Literasi Akuntansi Bisnis untuk Pemberdayaan Para Santri Zenabia, Tsarina; Ahmad, Syauqi; Zaldy, Suhatman
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50846

Abstract

In the era of globalization and digitalization, accounting literacy is crucial for Micro, Small, and Medium Enterprises (MSMEs) to maintain business sustainability. However, many MSME actors, especially those within the Al Kamilah Islamic Boarding School Foundation, have limited understanding of financial recording and accounting reporting. The main issue lies in the limited knowledge of bookkeeping and reporting, as well as unstructured financial management that has yet to adapt to the use of digital accounting technology. This condition hinders strategic decision-making, profit monitoring, capital management, and access to funding. This community service activity aims to improve the students’ understanding of basic accounting, recording skills, financial management, and the preparation of simple financial reports by utilizing digital accounting technology. The method used is a participatory approach involving active engagement of the students. As a result, their skills in financial recording and the use of digital applications have improved, and financial reports have become more structured and transparent. This program has enhanced accounting literacy and digital-based financial management for business. A continuous program of assistance and digital marketing training is needed to optimally support business development. Keywords: Islamic Boarding School; Accounting Literacy; Financial Management
Peningkatan Kesadaran Masyarakat terhadap Resiko Judi Online dan Pinjaman Online melalui Sosialisasi Manajemen Keuangan di Majlis Taklim Nurul Iman Utami, Tri; Aprilia, Erika Astriani; Irawati, Wiwit
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50865

Abstract

This Community Service Program (PKM) was conducted in collaboration with Majlis Ta’lim Nurul Iman, located in Serua Sub-district, Bojongsari District, Depok City, West Java Province. The main objective of this PKM activity was to provide financial management education to the women members of Majlis Ta’lim Nurul Iman and to introduce them to the concept of financial technology, particularly Peer-to-Peer (P2P) Lending or online loans, as well as to raise awareness about the dangers of online gambling. The target participants were approximately 30 housewives who are members of the Majlis Ta’lim, with the activity taking place on May 4, 2025. The methods used in this PKM included lectures, tutorials, discussions, and mentoring. The results showed that most participants were familiar with online loan and gambling applications, but lacked an understanding of the risks associated with choosing the wrong loan services. After the session, participants gained insights and tips to avoid falling into the traps of illegal online loans and gambling. Keywords: Fintech, Online Gambling, Online Loans, P2P Lending, Financial Literacy, Financial Management
Sosialisasi Akuntansi dan Pelaporan Keuangan Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.51102

Abstract

Accounting and Financial Reporting Awareness Program. In carrying out its activities, a company requires a function that plays an important role in safeguarding financial transactions, recording, and compiling economic events that have occurred, which are then documented in the form of journals, ledgers, and financial statements. Properly and accurately presented financial statements are essential for every company and organization.The application of accounting and financial reporting knowledge today is not limited to companies alone; individuals also need a sound understanding of accounting recording and reporting. One example is that understanding and knowledge of accounting have become important for senior high school students as preparation for pursuing higher education after graduation as well as for personal development. Based on this background, we, the team of lecturers from the Bachelor’s Program in Accounting and Management at Universitas Pamulang, took the initiative to share knowledge through a community service activity (PKM) aimed at providing benefits in the form of basic accounting knowledge and skills.The PKM team from Universitas Pamulang proposes to hold basic accounting training as an extracurricular activity for 12th-grade students at Yayasan Al Kamilah, located in Bojongsari, Depok, West Java. This activity is planned to be held on Monday, April 28, 2025, conducted offline at the school premises on Jl. Serua Raya, Bojongsari District, Depok City, West Java 16517. The main objective of this community service activity is to assist Yayasan Al Kamilah in improving the students’ literacy and understanding of basic accounting principles, thereby broadening their insight and knowledge of accounting. Overall, this PKM activity is expected to provide participants with an understanding of the importance of accounting knowledge and its application in daily life. The results of this PKM will be compiled into an article to be published in a nationally accredited journal, thereby enriching the body of knowledge and serving as a reference source for its readers.   Keywords: Accounting; Financial Statements; Community Service; Lecturers; Students
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

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