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Jurnal Pengabdian Bisnis dan Akuntansi Soedirman

jpba
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Published by Universitas Jenderal Soedirman

ISSN : - EISSN : 28305701 DOI : https://doi.org/10.32424/

Core Subject : Science,

Decision Sciences, Operations Research & Management

Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman published by Accounting Department, Economic and Business Faculty, Universitas Jenderal Soedirman as the implementation of science, technology, economics, environment, and social in empowering the community. Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman as part of the spirit of disseminating the results of community service. Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman site provides journal articles for free download. Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman is a national scientific journal which is a reference source of academics in the field of community service.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 71 Documents

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PENCATATAN AKUNTANSI SEKTOR PUBLIK Negina Kencono Putri; Siti Maghfiroh
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Public sector accounting is an information system that identifies, organizes, and communicates information on the economy and public sector entities. Public economic information is useful for decision-making on: (1) Allocation of economic resources, (2) Public services, (3) Performance of public sector organizations, (4) Assessment of liquidity capabilities, (5) Distribution of income and economic stability. Therefore, it is important for government institutions to understand how public sector accounting to achieve accountability of financial statements. This service was carried out in Karangreja Village, Cipari District, Cilacap Regency, which was attended by all karangreja village officials, along with PKK mothers from Karangreja Village. The purpose of implementing this service is to (1) provide an understanding of how public sector accounting in Indonesia, (2) Provide accounting skills to all PKK staff and mothers. After being given an understanding and skills in accounting in the public sector, it is hoped that it can be applied and can increase the accountability of the financial statements of Karangreja village.

PENDAMPINGAN PELATIHAN SISTEM INFORMASI AKUNTANSI PADA UD SLAMET LANGGENG DAN JENANG SUHARSO KECAMATAN SUMBANG KABUPATEN BANYUMAS Adi Wiratno; Eko S; Warsidi *; Agus Sunarmo
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This community service activity was carried out at UD Slamet Langgeng, Kebanggan, Sumbang and Jenang Suharso, Ciberem, Sumbang, which were carried out simultaneously to synergize 2 small businesses that were interconnected. UD Slamet Langgeng is engaged in retail business, while Jenang Suharso is a manufacturing business that buys raw materials in the form of flour, sugar, and so on to UD Slamet Langgeng. The PKM team provides assistance to these two types of small and medium enterprises in terms of financial reporting practices that are in accordance with applicable accounting standards. This activity started from April to October 2014 through the scheme of Iptek Bagi Masyarakat (IbM) funded by DIKTI. With this assistance, both partners understand how to make financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). With financial reporting that is in accordance with applicable accounting standards, in addition to partner management being more professional, it also makes it easier for partners to get access to funding from the bank.

PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA TOKO UMAT KOPERASI SYARI’AH MADANI BANYUMAS RAYA Eko Suyono; Oman Rusmana; Wahyudin *; Taufik Hidayat
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This community service activity aims at providing assistance in the application of a computer-based accounting information system at “Toko Umat” the Banyumas Raya Syariah Madani Cooperative located at Jl. KS Tubun No. 14, Purwokerto Barat. This PKM activity was carried out in the period May-October 2019 and was successfully carried out in accordance with the plan where the target of this activity has been achieved by implementing a computer-based information system designed by the PKM Team in partner organizations. It is expected that with computerized business management the partner will become more professional in managing it business.

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI RUMAH SAKIT (Studi Kasus: PKU Muhammadiyah Gombong) Oman Rusmana; Eko Suyono; Warsidi *
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

The Objective of this community service was to identify the stages of implementation of accounting information systems and the factors that influence it. The study also aims to design an accounting system that consists of accounting documents, business processes, accounting policies, chart of accounts, account description, financial statement formats and standard journal entries. This research is a qualitative study using triangulation method of data analysis techniques, data sources and theory by the method of observation, interviews and distributing questionnaires. These results indicate that changes in the system is driven by the needs of stakeholders on the financial statements that can be responsibled for. The factors that most influence the success of the system is the individual factors. In the case, individuals who have very limited knowledge of accounting information systems inhibit the acceleration of change in accounting. The study also produced the original design, business processes, accounting policies in accordance with SAK ETAP, the format of financial statements, standard chart of accounts and journal entries.

PENATAUSAHAAN KEUANGAN DESA DALAM RANGKA PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN Siti Maghfiroh; Bambang Agus Pramuka
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Village finance is all rights and obligations in the context of organizing village government that can be valued with money, including all forms of wealth related to the rights and obligations of the village. Village finances come from the original income of the village, apbd, and apbn. The allocation of village funds from the regional budget is an instrument to build and restore trust in state management in Indonesia. In order to support the realization of good governance in village administration, village financial management is carried out based on the principles of governance, namely transparent, accountable and participatory and is carried out in an orderly and budgetary discipline. For this reason, good financial management is needed. Law Number 6 of 2014 concerning Villages, Article 93 paragraph (1) states that village financial management includes: planning, implementing, administering, reporting, and accountability. In order for the Village Finance Management to be carried out properly, it must be supported, among others, by competent and qualified human resources as well as adequate financial systems and procedures. Therefore, this community service is carried out for tambaksari kidul village officials, Kembaran district, Banyumas regency, so that village officials have the competence and skills to manage finances. The results of this devotion can provide knowledge for the village apparat.

PELATIHAN APARATUR DESA TERKAIT PENGELOLAAN KEUANGAN DESA: UPAYA PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI DESA Christina Tri Setyorini; Dewi Susilowati; Yusriyati Nur Farida; Wita Ramadhanti
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This mentoring activity is based on the existence of the phenomenon of village officials who are embroiled in legal cases. Misinterpretation of Villages Law No. 6 of 2014 and Village Financial Management Permendagri No. 11 of 2014 resulted in numerous irregularities in village financial management. With so many legal cases, many village officials are hesitant to use village funds because they do not know how to manage them. This training was designed to improve village officials' understanding of how to manage village finances in accordance with applicable regulations. The training was enthusiastically attended by 42 village officials from various villages in the Cilongok District. Based on the results of the training conducted by administering pre-test and post-test, it is clear that training can improve village officials' understanding and has an increasing trend value between before and after training in village financial management. This demonstrates that the training is very effective in increasing the village apparatus's knowledge and understanding of village financial management, thereby increasing the absorption of the allocated village fund budget.

PENGELOLAAN ADMINISTRASI DAN KEUANGAN PONDOK PESANTREN BAHRUL ULUUM PURBALINGGA Ratu Ayu Sri Wulandari MA
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

The administrative and financial management of Islamic boarding schools is a crucial component that determines the smooth running of Islamic boarding schools’ activities. However, in reality, there are still many administrative and financial management of Islamic boarding schools that cannot be separated from various problems. The purpose of this service program is to provide understanding and assistance to the implementation of administrative and financial management of Islamic boarding schools. This service program is carried out at the Bahrul Uluum Islamic Boarding School in Cipawon Village, Bukateja District, Purbalingga Regency, Central Java. The target audience is the administrators of Islamic boarding schools. After this program is completed, it is hoped that the administrators (managers) of Islamic boarding schools can gain knowledge and can apply directly how to manage the administration and finances of Islamic boarding schools properly, effectively, and efficiently. This PKM activity begins with a survey process on problems, counseling or material delivery, and mentoring in administrative and financial management practices.

PENGHITUNGAN HARGA POKOK PRODUKSI CV KARYASOKA Bambang Setyobudi Irianto
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Based on the results of community service regarding the procedure for calculating the cost of production, it can be concluded as follows: The stages of activities in calculating the cost of production include: receiving orders, making product design proposals, making product design development schedules, making draft designs and sample specifications, calculating cost of goods manufactured, and launching products to the market. The functions involved in the procedure for calculating the cost of production include: marketing function, research and development function, head of production, finance, factory manager and general manager. Documents used in the procedure for calculating the cost of production include: sales orders, new design proposal forms, and sample work sheets. Books (Journals), Notes, Lists, and Reports used in the procedure for calculating the cost of production include: journals on the use of raw materials, proof of cash outflows, product cost cards, cost cards, and finished product reports. The company's internal control elements have been running well because of proper separation of functions, authorization is carried out by the competent authorities, and quality employees.

PEMANFAATAN APLIKASI SOFTWARE KEUANGAN UNTUK MENINGKATKAN PENGELOLAAN TRANSAKSI UMKM Dona Primasari
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Usaha Kecil Menengah (UMKM) di Kabupaten Banyumas berkembang pesat, seiring dengan perkembangan UMKM muncul permasalahan minimnya pengetahuan dan pemahaman tentang akuntansi khususnya pencatatan dan pembukuan hingga penyusunan laporan keuangan. Oleh sebab itu, pemahaman terkait pencatatan akuntansi berbasis teknologi menjadi penting terutama pada UMKM. Permasalahan yang dihadapi pelaku UMKM adalah belum adanya pelatihan pengelolaan keuangan usaha menggunakan aplikasi secara langsung. Solusi yang dibutuhkan adalah penyuluhan dan pendampingan bagi pelaku UMKM dalam mengelola keuangan menggunakan aplikasi akuntansi UMKM. Tujuannya agar pelaku UMKM mau dan disiplin menggunakan aplikasi akuntansi UMKM yang mudah digunakan sebagai upaya peningkatan kemampuan pengelolaan transaksi keuangan UMKM. Pelaksanaan pengabdian masyarakat di laksanakan pada UMKM Amarta Purwokert dengan 3 (tiga) metode. Peserta antusias dan bersemangat mengikuti kegiatan sampai selesai. Harapan kedepan agar pelaku UMKM di Banyumas mau dan disiplin untuk mencatat setiap aktivitas keuangan secara harian atau secara berkala dengan menggunakan aplikasi akuntansi.

PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DAN WEB UNTUK MENINGKATKAN PROFESIONALISME PENGELOLAAN USAHA PADA KSPPS AT-TAUFIQ MITRA UMAT DESA KOTAYASA KECAMATAN SUMBANG KABUPATEN BANYUMAS Eko Suyono; Oman Rusmana; Arintoko Arintoko
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Weaknesses still felt by microfinance institutions include the unclear organizational structure and division of work, the absence of recording and reporting of financial transactions, and the imperfect manual, computer-based, and web-based accounting information system (AIS). This PKM will be hosted at the At-Taufiq Mitra Ummah of the Sharia Savings and Loans Cooperative (KSPPS) in Kotayasa Village, District of Sumbang. The objective of this PKM is to build a manual, computerized, and web-based accounting information system for partner microfinance institutions. This PKM is scheduled for 10 months in 2022 which is ended in November 2022 so that the objective can be met. The outcomes of the accounting information system model from the research is implemented in the form of a manual-based and computer-based accounting system in this 8 months PKM project. In 2022, assistance is provided for the implementation of a computerized accounting system and the implementation of a web-based accounting information system.

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Negina Kencono Putri

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jpba.unsoed@gmail.com

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jpba.unsoed@gmail.com

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http://jos.unsoed.ac.id/index.php/jpba/about/editorialTeam

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Kab. banyumas,

Jawa tengah

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Negina Kencono Putri

Contact Email jpba.unsoed@gmail.com

Phone -

Journal Mail Official jpba.unsoed@gmail.com

Editorial Address http://jos.unsoed.ac.id/index.php/jpba/about/editorialTeam

Location Kab. banyumas, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Negina Kencono Putri

Contact Email
jpba.unsoed@gmail.com

Phone
-

Journal Mail Official
jpba.unsoed@gmail.com

Editorial Address
http://jos.unsoed.ac.id/index.php/jpba/about/editorialTeam

Location
Kab. banyumas,

Jawa tengah

INDONESIA