cover
Contact Name
Wiwit Irawati
Contact Email
wiwitira@unpam.ac.id
Phone
+628128002843
Journal Mail Official
abdimisi@unpam.ac.id
Editorial Address
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
Location
Kota tangerang selatan,
Banten
INDONESIA
Abdimisi
Published by Universitas Pamulang
ISSN : 27209407     EISSN : 27162311     DOI : DOI: http://dx.doi.org/10.32493/abms
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
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
Akuntansi untuk Santri: Pelatihan Manajemen Keuangan Pribadi dan Usaha Kecil Adi Supriadi; Dyatmiko, Ruruh; Hunein, Hamida
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55957

Abstract

This community service activity aims to improve the financial literacy and basic accounting skills of Islamic boarding school students through accounting training for students: personal financial management and small business training. Students, as the younger generation with the potential to become economic drivers of Islamic boarding schools and the community, often lack an adequate understanding of financial management. This training is designed to equip participants with practical knowledge of personal financial planning, simple transaction recording, business cash management, and the preparation of basic financial reports. The activity methods include material delivery, transaction recording simulations, case discussions, and direct mentoring. The results of the activity show an increase in students' understanding of managing finances in a more structured manner and the ability to use simple recording tools for personal needs and small businesses. This activity is expected to encourage students' economic independence and create a healthier financial management culture within the Islamic boarding school environment. Keywords: Small Business Accounting, Financial Management, Financial Literacy
Edukasi Sistem Coretax kepada Karyawan PT Nariki Minex Sejati dalam Persiapan Laporan SPT Tahunan Orang Pribadi Setyawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55961

Abstract

The digital transformation implemented by the Directorate General of Taxes through the Coretax Administration System introduces a new paradigm in tax administration, including the provision of pre-populated data for individual annual income tax returns. However, this innovation is not yet fully understood by taxpayers, including employees of PT Nariki Minex Sejati—a mining company with a large workforce. Initial surveys show that more than 75% of employees have never used Coretax and still rely on traditional reporting methods, creating risks of filing errors, data mismatches, and administrative sanctions. This community service program aims to enhance digital tax literacy, particularly understanding pre-populated data and developing the ability to use Coretax independently and accurately. The program was carried out through: (1) needs assessment via interviews, (2) socialization of tax literacy and introduction Coretax system, and (3) simulation of Coretax activation and initial use. Results indicate a 70% increase in participants’ understanding, and all participants successfully completed the activation simulation. In conclusion, strengthening digital tax literacy effectively improves taxpayers’ competencies in using modern tax administration systems. It is recommended that the program be continued through the development of a comprehensive guide for filing individual annual income tax returns and the provision of training materials to support self-directed learning. Keywords: Tax; Coretax, Annual tax return.
Pengembangan dan Pendampingan Sistem Akuntansi Berbasis Cloud untuk BUMDes Agustinus, Erick; Afridayani; Nani Mulyani
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55965

Abstract

Kegiatan Pengembangan dan Pendampingan Sistem Akuntansi Berbasis Cloud untuk Badan Usaha Milik Desa (BUMDes) Desa Suka Negara, Bogor, bertujuan membantu meningkatkan efisiensi pengelolaan keuangan melalui implementasi sistem akuntansi berbasis digital. Sistem ini akan mempermudah pencatatan, pemantauan, dan pelaporan keuangan secara real-time serta meningkatkan transparansi dan akuntabilitas pengelolaan dana desa. Kegiatan ini melibatkan dosen dari Program Studi Sarjana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang (Unpam), dengan memberikan pelatihan dan pendampingan intensif kepada pengurus BUMDes. Aspek penting yang dibahas meliputi pelatihan penggunaan perangkat lunak akuntansi berbasis digital, pengembangan kapasitas SDM, serta evaluasi dan pemantauan berkelanjutan setelah implementasi sistem. Pelatihan ini dirancang untuk memastikan pengurus BUMDes dapat menggunakan sistem dengan baik dan memahami manfaatnya. Selain itu, kegiatan ini juga mencakup peningkatan infrastruktur teknologi di desa, seperti akses internet yang memadai, guna mendukung pengoperasian sistem secara optimal. Dengan solusi ini, diharapkan mampu mengelola dana desa secara lebih efektif, mendukung pembangunan desa yang berkelanjutan, dan memperkuat perekonomian lokal. Kata Kunci: Badan Usaha Milik Desa; Sistem akuntansi berbasis cloud
Pendayagunaan Sistem Informasi Akuntansi untuk Meningkatkan Transparansi Keuangan BUMDes Juitania, Juitania; Handayani, Puspita; Fachrizal Chaery, Ahmad Ridho
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56238

Abstract

This community service activity was initiated in response to the low quality of financial recording in BUMDes Suka Negara Village, which still relied on manual bookkeeping methods that were prone to errors, inefficient, and lacked transparency. The partner’s main problems included limited accounting knowledge, insufficient technological capability, and the absence of an accountable financial reporting system. This program aimed to enhance the capacity of BUMDes management through the implementation of a digital accounting system designed to support professional, efficient, and transparent financial management. The methods included needs assessment, financial reporting training, hands-on practice using accounting applications, system implementation, and continuous mentoring and monitoring. The results indicate a significant improvement in the participants’ competencies, particularly in understanding basic accounting principles, recording transactions digitally, and generating automated financial reports. The implementation of the digital accounting system also improved operational efficiency, reduced manual errors, and strengthened financial accountability within the village institution. Furthermore, continuous monitoring helped ensure system sustainability and addressed technical challenges faced by the administrators. Overall, this program produced positive impacts on BUMDes governance and established a solid foundation for developing a modern and sustainable financial management system. Keywords: Village-Owned Enterprise; accounting digitalization; financial reporting; training; community service.
Pentingnya Legalitas Usaha dalam Mendorong Tertib Administrasi dan Transparansi Keuangan UMKM di Desa Waringin Jaya Zhafira, puti; Pangaribuan, Laspita; Ekasakti, Yusvinora; Holiawati; Saga, Baharuddin
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56454

Abstract

This Community Service activity aims to enhance the understanding and compliance of Micro, Small, and Medium Enterprise (MSME) owners in Waringin Jaya Village regarding the importance of business legality and proper administrative governance. The program was conducted through training sessions, assistance with administrative procedures, and the use of digital technology for online-based business licensing processes. A post-activity evaluation was carried out using structured questionnaires (post-tests) and in-depth interviews to measure the increase in participants' knowledge, shifts in perception, and their readiness to implement proper business legality practices. The evaluation results indicate that over 80% of participants showed significant improvement in their understanding of business legality concepts, the benefits of administrative compliance, and basic tax obligations. The comprehensive training and mentoring provided have strengthened the independence and sustainability of the MSMEs, while also supporting the development of a culture of financial transparency in Waringin Jaya Village. In the long term, this initiative is expected to foster a collective awareness of the urgency of business legality as a foundation for legal protection and business growth. Keywords: Legality, Administration, Transparency.
Pengenalan Pembukuan Sederhana untuk Entrepreneur Keluarga Mandiri di Kader Posyandu Kp. Rawa Lele, Ciputat-Tangerang Selatan Haryoso, Gunung Subagyo Anom; Aditya Riky Nugroho; Irwan Setiawan
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56617

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the growth and development of the Indonesian economy in general and the South Tangerang region in particular. To manage these businesses, MSMEs still need knowledge of simple bookkeeping and taxation. Recognizing this, one of the roles of universities is to contribute to providing knowledge about bookkeeping and taxes for MSMEs. This community service aims to provide insight into the preparation of financial reports and taxation for MSMEs. The service was carried out at the Posyandu Cadre Forum in Rawa Lele Village, Jombang Village, Ciputat District, South Tangerang. The target of this service was the mothers of the Posyandu cadres in Rawa Lele Village, Jombang Village, Ciputat District, South Tangerang. Problems that occurred in the partners were resolved in several stages of activities, namely preparation, implementation, and evaluation. Preparation was carried out by conducting a preliminary survey related to the problems faced by partners. Implementation was carried out through training and mentoring using the material presentation method followed by discussion and questions and answers. Evaluation of this stage was carried out by collecting and summarizing data from each activity stage. The results of the community service activities showed a level of success with the suitability of the material topics with the information needed by the mothers of the Posyandu cadres in Rawa Lele Village in facing future challenges. After receiving counseling, the mothers of the Posyandu cadres in Rawa Lele Village will be in the community and have the opportunity to develop themselves in the field of entrepreneurship at the MSME level. This community service program has enthusiastically provided participants with responses to the PKM material and increased their knowledge and awareness of the importance of simple bookkeeping for MSMEs and their tax applications. Keywords: Financial Reports, Taxation, Mentoring, Socialization, MSMEs.