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Jurnal Abdimas Dedikasi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 27457508     EISSN : 27457508     DOI : https://doi.org/10.37641/jadkes
Core Subject : Religion, Humanities, Health, Science, Education, Social,
Religion Humanities Computer Science & IT Education Environmental Science Public Health Social Sciences Other
Jurnal Abdimas Dedikasi Kesatuan adalah media ilmiah yang independen bagi para Dosen dan Peneliti di bidang Pengabdian Kepada Masyarakat. Terbit dua kali dalam setahun, pada bulan Juni dan Desember. Mempublikasikan hasil-hasil pelaksanaan kegiatan Pengabdian Kepada Masyarakat dalam arti luas. Dikelola oleh LPPM IBI Kesatuan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 185 Documents
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Pendampingan Penggunaan Software Bank Mini Online Sebagai Media Pembelajaran Bagi Siswa/i SMK Yapisa Terpadu Megamendung Bogor Muanas, Muanas; Mulia, Isnan; Marlina, Tri; Herawati, Heti
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.1870

Abstract

The objectives of the activities carried out are: 1). To introduce online mini bank software to students of Yapisa Integrated Vocational School, Megamendung, Bogor City. 2). Providing an understanding of the use of online mini bank software to students of Yapisa Terpadu Megamendung Bogor City. 3) To find out the obstacles experienced when operating the online mini bank software by students of Yapisa Terpadu Megamendung Vocational School, Bogor City. Yapisa Terpadu Megamendung Vocational School, Bogor City has implemented basic banking subjects and Accounting Practicum for Service, Trade and Manufacturing Companies. However, up to now, the process of practicing basic banking subjects and Accounting Practicum for Service, Trade and Manufacturing Companies is still done manually. Therefore, it is important to introduce and increase students' knowledge that in practice online mini bank software is available to support technological advances in the world of education. The methods used in mentoring are: Lecture, Question and Answer and Simulation. The outcomes that are expected to be realized from this activity are: (1) Increasing students' understanding regarding the use of online mini bank software. (2) Improving skills in operating online mini bank software for students of Megamendung Integrated Vocational School Yapisa.   Keywords: online mini bank software, vocational school, students
PKM Pendampingan UMKM Go Digital Pada UMKM Toko Abon Ikan Tongkol A&N dan UMKM Japlak Balandongan Nurjanah, Yayuk; Aulya, Syifa; Sari, Ardilla Nur Khomairo Puspita; Padilah, Siti
Jurnal Abdimas Dedikasi Kesatuan Vol. 3 No. 2 (2022): JADKES Edisi Juli 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v3i2.1987

Abstract

Usaha mikro kecil menengah (UMKM) Memegang peran penting dalam peningkatan perekonomian Indonesia. Tetapi masih banyak permasalahan yang dihadapi oleh pelaku UMKM diantaranya minimnya pendampingan yang dilaksanakan agar para pelaku UMKM ini dapat bersaing dengan para pelaku usaha yang sudah besar. oleh karena itu kami Pendampingan UMKM Go Digital yang merupakan pendampingan kepada para pelaku usaha yang ada di sekitar Bogor dimana akan dilakukan pendampingan mengenai pentingnya promosi dan penjualan di era digital secara online. Pendampingan UMKM Go Digital ini dilakukan pada UMKM Abon Ikan Tongkol dan UMKM Japlak Bondongan yang ada di Bogor. Hasil yang baik pada pendampingan UMKM Go Digital ini dapat dilihat baik dari UMKM Toko Abon Ikan Tongkol maupun UMKM Japlak Bondongan yang sudah bisa melakukan pemasaran dan promosi secara online dengan memanfaatkan platform yang tersedia, serta sudah mampu untuk memisahkan antara uang usaha dengan uang rumah tangga. Sehingga kegiatan usaha dari UMKM ini berjalan dengan lebih baik. Hal ini berbeda dari kondisi UMKM saat sebelum adanya kegiatan pendampingan UMKM Go Digital ini.
Pendampingan Pembukuan Dan Pencatatan Keuangan Bagi Pelaku Usaha Mikro Kecil Di Desa Suliliran Baru Mariyah, Mariyah; Rerung, Gusti Sampe
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 2 (2023): JADKES Edisi Juli 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i2.2004

Abstract

Micro, Small, Medium Entreprises (MSMEs) have an important role to increase the economic growth, but MSMEs face problems in financial accounting amd records. Lack of understanding of financial accounting practices and not accurate in financial records is an obstacle for MSMEs to optimize their performance and business growth. The purpose of community services was to provide a simple financial accounting and recording assistance for MSMEs in Suliliran Baru village. Community services activities include: identifying problem in MMSEs, cash management, and preparing financial report. The method used consist ofdelivering material about financial accounting, training, and assistance for recording daily transactions. The results community service was to increase MSMEs owners in managing financial accounting and to be organize the financial records. The skills acquired can help MSMEs in making better business decisions and more effective financial management. Keywords: Business, Accounting, Financial Records, Transaction, MSMEs.
Peningkatan Ketahanan Pangan Dan Gizi Masyarakat Era Covid 19 Pendekatan Strategi Pemasaran Dan Kepemimpinan Humanis Di Taman Darmaga Permai Rt 005/003 Desa Cihideung Hilir Kecamatan Ciampea Kabupaten Bogor Sujana, Sujana; Maulana, Muhammad Iqbal
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 2 (2023): JADKES Edisi Juli 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i2.2027

Abstract

Humanist leadership plays an important role in solving the problems of stagnant committee activities and organizations. Starting from a sincere intention from within a humanist is not looking for a living from the activity, but instead lives the activity, spends more time, more personal money comes out compared to funds from the organization, sacrifices more feelings than when not taking an approach humanist leadership, to innovate more in inviting residents to join and take an active part in activities including also inviting residents to spend more funds in helping to finance projects or public facilities from residents.
PKM Pelatihan Strategi Pengembangan Bauran Pemasaran Untuk Peningkatan Omzet UMKM Nurendah, Yulia; Mekaniwati, Ani; Maulina, Dwi
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.428

Abstract

The marketing aspect plays a very important role. Products that are preferred by consumers, setting the right price, choosing the right location and distribution channels, and the right promotion will be able to increase business performance in terms of marketing and turnover earned. Marketing Mix Development Strategy Training for Increasing MSME Turnover aims to 1) Increase knowledge and understanding regarding product development in terms of variant, packaging, size, brand and quality. 2) Increase knowledge and understanding regarding product pricing that attracts consumers. 3) Increase knowledge and understanding regarding the development of distribution channels and selection of appropriate business locations. 4) Increase knowledge and understanding regarding the development of promotional strategies To carry out these activities, several training methods are used, namely: Lecture Method, Question and Answer Method, and Simulation Method. This simulation method is very important given to the training participants to provide the opportunity to practice the training material obtained. The hope is that the training participants will really master the training material received, know their level of ability to apply entrepreneurial activities technically and then identify the difficulties (if they still exist) to be solved later. The evaluation of the success of this training shows the following data: as many as 81% of MSME participants / players can understand well the activities of implementing the marketing mix development training, 76% of MSME participants / players are able to practice marketing mix development, As many as 78% of MSME participants / players are willing to socialize their abilities development of the marketing mix to colleagues. Taking into account these data, it can be concluded that the training success indicators that have been set at the beginning get optimal results and reach the target. Key words: marketing mix
Pkm Penerapan Metode Activity Based Costing Dalam Menentukan Harga Pokok Produksi Pada PT. Damar Bandha Jaya Wahyudi, Muhamad Ilham; Putri, Wulan Wahyuni Rossa
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.473

Abstract

PKM ini bertujuan untuk mendampingi penerapan perhitungan harga pokok produksi dengan menggunakan metode Activity Based Costing (ABC) dan membandingkan dengan perhitungan harga pokok produksi menurut perusahaan dengan menggunakan metode Full Costing. Hasil PKM ini diharapkan akan menjadi acuan dalam penetapan harga pokok produksi dan memberikan informasi yang dibutuhkan mengenai penerapan metode ini dalam perusahaan manufaktur. Metode pelaksanaan PKM ini adalah dengan observasi dan pemaparan secara deskriptif kuantitatif. Hasil perhitungan menggunakan metode Activity Based Costing menunjukkan hasil lebih kecil dibandingkan dengan menggunakan metode Full Costing pada jenis Chicken Karage, kecuali pada jenis Chicken Grilled. Perbedaan yang terjadi ini disebabkan karena pembebanan biaya overhead pada masing-masing jenis ayam.
Pendampingan Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyajian Laporan Keuangan UMKM Sebagai Salah Satu Dasar Pengajuan Kredit Pinjaman Bank Krismayanti, Elsa; Marlina, Tri; Yuliandi, Yuliandi
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.474

Abstract

In the economy of Indonesia, micro small and medium enterprises are the business sectors most undertaken by the people of Indonesia. SMES is one of the nation's economic drivers because it is able to create greater growth and absorption of manpower so as to encourage the national economic growth continuously. Micro, small, and medium enterprises have an important role in economic growth and its existence is able to directly impact the lives of middle to lower society. This research aims to provide information on the report of the statement to Msme-based financial Accounting standards entity, micro, small and medium (SAK emkm) can also be applied by SMEs in drafting the report of the statement. Karen with financial reports can know the financial position and performance of the company. The object of this research is SMES CV Rafila. The research methods used in this study are qualitative descriptive methods. This research is elaborated in detail regarding the stages of drafting financial statements. The results showed that SMES CV Rafila does not yet have a financial report corresponding to the accounting standards entity, micro, small, and medium. MSME CV Rafila only make the registration of financial very simple and do not use financial statements as a basis to obtain additional capital from the funding/bank.   Keywords : SMES, financial report, SAK EMKM.
Pendampingan Evaluasi Kesesuaian Laporan Keuangan Dengan PSAK No. 16 Pada CV. Jagor Jaya Natalia, Natalia; Iriyadi, Iriyadi; Setiawan, Hendra
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.475

Abstract

CV. Jagor Jaya is an industrial company that produces folding gates, harmonica doors and various types of products related to building materials equipment such as PVC pipes, hoses and other door accessories. This results in fixed assets being one of the supporting factors that have an important role in supporting the company's operational activities. As a result, if there is a discrepancy in the accounting treatment, it can result in quite material misstatements. This assistance aims to compare the suitability of the accounting treatment for the company's fixed assets and their presentation in CV's financial reports. Jagor Jaya is based on PSAK 16. The mentoring method used is descriptive qualitative by describing problem identification in detail and systematically by comparing the results of field research, namely in the form of accounting policies in each company's financial report with generally accepted accounting policies, namely Statement of Financial Accounting Standards No. 16. Data collection procedures were carried out by means of observation, interviews, documentation and literature study. The results of the assistance show that CV's accounting treatment. Jagor Jaya is not yet fully compliant, there is a mismatch in CV's accounting treatment. Jagor Jaya based on PSAK 16 such as errors in the recognition of expenses which resulted in errors in presenting the acquisition value and depreciation expenses of fixed assets in the statement of financial position and profit and loss statement and several costs that were not included in the measurement of assets and fixed assets whose useful life had expired but remained used by the company in the company's daily activities. The company does not recognize office inventory with a useful life of more than one year as fixed assets. The depreciation method used by the company is the straight line method. In 2018, there were no additions or reductions in assets. Regarding disclosure, the company has not implemented detailed reporting regarding fixed assets in the notes to the financial statements. However, based on the confirmation results, the company adheres to principle-based which relies more on management principles and judgment. Keywords: Fixed Assets, Accounting Treatment of Fixed Assets, Conformity of Accounting Treatment with PSAK 16
PKM Evaluasi Pada Implementasi Pelaporan Keuangan Organisasi Nirlaba (PSAK 45) Pada Yayasan Untuk Segala Bangsa Dan Yayasan Pondok Akar Yandira, Cesya Sevie; Herawati, Heti; Andrianto, Toni
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.476

Abstract

In Indonesia the non-profit society is an organization that has organizational structure that has a vested interest in social, religious and humanitarian welfare. Financial reporting becomes a tool for recognition, presentation and disclosure following other applicable standards. Financial reporting has becom an important part along with the organization’s expanding growth ang development. The purpose of this study is to knoe the financial reports of Yayasan Untuk Segala Bangsa and Yayasan Pondok Akar whether the financial report has been appropriated and implemented in full PSAK No. 45. The author will do research in Yayasan Untuk Segala Bangsa and Yayasan Pondok Akar located on Jl. Jurang No. 28, Desa Tugu Utara Cisarua. This study states that the creation of financial report on Yayasan Untuk Segala Bangsa makes nothing more than a balance sheet and income statement or activity report, and on Yayasan Pondok Akar writes only cash incomes and expenitures, and has not yet produced a financial report at all. This is because of the lack of skilful human resources. The presentation of foundation’s financial statements Yayasan Untuk Segala Bangsa has been in accordance with the term of PSAK No. 45 but not completely, as the foundation has not created the cash flow and record statements of the financial statements, and there are points of specification separation of neto assets that has not been done by the foundation. Yayasan Pondok akar has not applied PSAK No.45 and it may be said that it has not been in full harmony.   Keywords: foundation, PSAK 45, non-profit organizations, financial reports
Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dan Variable Costing Untuk Menentukan Harga Jual Menggunakan Metode Cost Plus Pricing Pada Pengrajin Sepatu Bos Iwan Amarulloh, Harry; Nuraini, Airin; Pradipto, Didit
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.477

Abstract

To determine the selling price of a product, business owners must pay attention to the costs incurred in producing the product because costs are very important in determining the level of profit expected by the business owner. The calculation of the elements of production costs into the cost of goods manufactured is divided into 2 methods, namely the full costing method and the variable costing method. In doing business, there are still many MSMEs that have various obstacles, one of which is when calculating the cost of production and errors in setting the selling price. This research was conducted at MSME shoe craftsmen boss Iwan, this business is engaged in manufacturing, namely making shoes in Ciapus Village, Ciomas District, Bogor. The purpose of this study is (1) to find out how to calculate the cost of production according to MSME, (2) to find out how to calculate the cost of production using the full costing and variable costing methods, (3) to find out how the difference in calculation of the cost of production according to MSME with full costing and variable costing methods, (4) to find out how the difference in determining the selling price according to the company with the method of cost plus pricing. The analytical method used is comparative descriptive analysis. The results showed that the calculation of the cost of goods produced by SMEs boss Iwan shoe craftsmen is still simple and not detailed. In calculating the mainstay of the UMKM production only takes into account the cost of raw materials and direct labor costs only. In addition there are factory overhead costs in the form of auxiliary materials that are incorrectly calculated into the cost of raw materials. MSME boss Iwan also did not take into account variable factory overhead costs such as electricity, gas, engine and vehicle maintenance costs, and fixed factory overhead costs such as engine and vehicle depreciation costs. The suggestion for SME boss Iwan is that SME boss Iwan should use the full costing method in calculating the cost of production because this method takes into account all costs incurred during the production process so that the information produced becomes more accurate and the costs incurred reflect the true costs. In addition, it can help MSMEs in setting product selling prices and maximizing desired profits. Keywords: Cost of Production, Full Costing, Variable Costing, Cost Plus Pricing

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