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Sriwijaya Accounting Community Services
Published by Universitas Sriwijaya
ISSN : -     EISSN : 2987310X     DOI : 10.29259
Core Subject : Economy,
Economics, Econometrics & Finance
Sriwijaya Accounting Community Service merupakan jurnal pengabdian masyarakat dibawah Jurusan Akuntasi Fakultas Ekonomi Universitas Sriwijaya. Sriwijaya Accounting Community Service menjadi wadah publikasi karya ilmiah hasil kegiatan pengabdian kepada masyarakat yang terbit 2 kali selama satu tahun (Maret dan Septemberl) dengan fokus pada pengabdian masyarakat dengan topik-topik di Bidang Akuntansi keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi Perpajakan, Akuntansi Syariah, dan Audit.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 24 Documents
 1   2   3 
Pendampingan BLUD Kesehatan dalam Penyusunan Posisi Keuangan di Kabupaten Musi Banyuasin Nilam Kesuma; Aspahani; Eka Meirawati; Asfeni Nurullah
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.3

Abstract

One of the UPTD Regional Apparatus Work Units that can be transformed into a BLUD is the Puskesma. The UPT of the Health Service in Musi Banyuasin Regency (MUBA) has not yet implemented the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD), so its service performance is not optimal and inflexible in meeting community satisfaction. The target audience chosen are the managers and treasurers of the puskesmas who are heading to become PPK of the BLUD Puskesmas in Musi Banyuasin Regency as many as 39 people. The implementation of this service activity is carried out within a period of 2 months starting from a survey, providing training for 2 days and continuing with direct assistance. The implementation of this Community Service activity is carried out using the lecture, tutorial, and discussion methods. The systematic implementation of this service activity is carried out in a blended manner, which is partly offline and partly online. Based on the evaluation designed to assess the success of the implementation of this service, it was seen that there was an increase in participants' knowledge. Limited resources are owned because not all BLUD officials who prepare financial statements have an accounting education background.
Accounting Information System Application Development on MSMEs in Kerinjing Village Arista Hakiki; Yusnaini; Aryanto
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.4

Abstract

Accounting Information Systems can be used on all types and scales of business, both large scale and Micro, Small and Medium Enterprises (MSMEs). The phenomenon in the field shows that most MSMEs think that accounting information systems are not needed in managing business ventures and even seem expensive and complex. Based on this view, it is necessary to develop an accounting information system application for MSMEs. It is hoped that this development can provide solutions to problems related to the use of MSME accounting information system applications, especially in Kerinjing Village. Assistance activities for implementing accounting information system applications for MSMEs in Kerinjing Village, Ogan Ilir can be useful in contributing to the development of Micro, Small and Medium Enterprises business in Kerinjing Ogan Ilir Village, especially in optimizing the performance of accounting information systems. The output of this activity is an accounting information system application that can be implemented by MSMEs in Kerinjing Village, Ogan Ilir
Pelatihan Kewajiban Perpajakan Baik Perhitungan dan Pelaporan Bagi Aparat Desa Kerinjing Yusnaini; Sri Maryati
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.5

Abstract

The potential for fisheries in Kerinjing village are fishermen who catch wild rice fields and some cultivate freshwater fish, there are still many skilled human resources but cannot use their expertise in general because they are not supported by adequate skills education and a lot of job competition. Demands for transparency and accountability in management Village government finances require villages to clean up and prepare themselves through various activities, including socialization and technical guidance on financial management. The implementation of this service is in the form of training to facilitate the implementation of village government finances, one of which is regarding taxation. The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district with regard to taxation is very large. In the implementation of this service, there are several questions related to tax obligations that must be carried out by the village government. Thus, in the implementation of this service, they actively discuss relating to calculating taxation, not only Income Tax (PPh) but also Value Added Tax (VAT) and stamp duty
Pendampingan Pengelolaan Pajak Pada Kelompok Pengerajin Songket di Desa Muara Penimbung Ulu Muhammad Hidayat; Lukluk Fuadah; Abdullah Saggaf; Muhammad Ichsan Siregar; Ery Erman
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.6

Abstract

The main problem for MSMEs in fulfilling tax obligations is a lack of knowledge and adequate human resources in completing administration in the taxation field. The purpose of this service is to provide assistance in tax management using tax application provided by the DJP. The method of implementing this service is socialization in the form of presentations to MSMEs and assistance in the use of tax applications to MSME employees in Desa Muara Penimbung Ulu City. The result of this service is an increase in MSME understanding of taxation and an increase in the ability of MSMEs to use applications in the field of taxation
Pelatihan dan Pendampingan Pencatatan Keuangan Masjid Berbasis Aplikasi Media Kusumawardani; Achmad Soediro; Muhammad Farhan; Fardinant Adhitama
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.7

Abstract

The mosque's financial responsibilities can be presented in the financial statements. Generally, the mosque's financial report is a simple financial report that only records income and expenses. The mosque's financial statements have not been based on PSAK 45 and PSAK 109. This problem was also carried out by the Al Hidayah Mosque, Bukit Besar Palembang, South Sumatra. Al Hidayah Mosque still records manually and only records cash flows. Community service activities are carried out to help Al Hidayah Mosque in solving problems. The solution offered is the provision of materials to improve management's understanding in recording financial reports, providing applications that can be used easily. While the implementation method used is interactive discussion in the delivery of material and tutorials on using the application. Based on feedback from participants, the implementation of community service has a positive impact on the management of the Al Hidayah Mosque, especially in increasing the understanding of mosque finances and reducing financial recording problems at the Al Hidayah Mosque. Suggestions that can be given to the management of the Al Hidayah Mosque are to maintain consistency in mosque financial records based on PSAK 45 and PSAK 109
Penyusunan Studi Kelayakan Bisnis UMKM di Kota Daro II Kecamatan Rantau Panjang Kabupaten Ogan Ilir Yulia Hamdaini Putri; Sulastri Sulastri; Marlina Widiyanti; Muhammad Kemas Husni Thamrin; Aslamia Rosa; Ahmad Syathiri
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.8

Abstract

Village communities have relatively low incomes but have abundant natural resources that can be exploited, such as wild plants, swamps, fertile land, and clean flowing rivers. On the other hand, although education is relatively low, rural communities have many skills and expertise that can be developed, for example in the village of farmers in Kota Daro II the majority of people are farmers, breeders and weavers. Thus, the community needs MSME assistance through proper business development learning. The preparation of a business feasibility study is a fundamental step in developing a better business. The problems faced by rural communities are the lack of community knowledge to be able to analyze problems such as environmental, marketing, social, legal, and finance as well as the lack of community knowledge for business management. This community service partner is a village community in Kota Daro II who works as a breeder and weaver. The method used is counseling and mentoring. The result of this activity is that the community can analyze the business aspects they are engaged in.
Pelatihan Literasi Pengelolaan Keuangan Digital “Si APIK” Bagi UMKM di Kota Palembang Ruth Samantha Hamzah; Yusnaini; Relasari; Efva Octavina Donata Gozali
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.10

Abstract

Limited knowledge about the process of recording digital transactions is a major factor faced by MSME in the technological era. The application-based financial transaction recording needs to be understood by MSME owners because it overcomes problems in recording financial transactions. This activity proves that by giving training, MSMEs could understand about financial statement, financial reporting flows, financial reporting applications, and financial reporting flows using "Si Apik". It is shown by an increase of 53 percent of participants understanding the flow of financial reporting using “Si Apik” after the training.
Pelatihan dan Pendampingan Kemampuan UMKM Dalam Menyusun Laporan Keuangan yang Lengkap dan Akurat di Desa Kota Daro II, Kecamatan Rantau Panjang Kabupaten Ogan Ilir Anna Yulianita Anna; Abdul Rohman; Isni Andriana; Nazeli Adnan; Haqqie Muflicha Bissalamy; Putri Siski; Sri Wahyuni
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.11

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah salah satu kegiatan usaha yang populer dijalankan oleh individu, rumah tangga, maupun badan usaha kecil. Dengan kemajuan teknologi khususnya komputer sangat membantu dalam pembuatan laporan keuangan secara otomatis, lengkap dan akurat yang dapat mendukung kemajuan UMKM. Kegiatan pengabdian masyarakat dilakukan untuk memberikan manfaat kepada masyarakat di Desa Kota Daro II dalam pendampingan penyusunan laporan keuangan menggunakan Program MYOB Accounting. Sebagian besar pelaku UMKM di Desa Kota Daro II terutama yang masih berskala mikro dan kecil, masih banyak ditemukan yang belum memiliki laporan keuangan yang baik dan benar. Para pelaku usaha tersebut memiliki minat dan keinginan yang kuat untuk memiliki laporan keuangan, namun mereka terhambat oleh kesulitan dalam memahami materi keuangan dan perlu diberikan pelatihan yang dilengkapi pendampingan tidak hanya sebatas satu arah saja
Tata Kelola Keuangan Pada UMKM di Kabupaten Samosir Hicca Maria Gandi Putri Aruan; Manatap Berliana Lumban Gaol
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.12

Abstract

Akuntansi berperan penting dalam keberlangsungan wirausaha UMKM. Namun, sampai saat ini masih banyak UMKM yang belum memahami arti penting akuntansi yang diimplementasikan dalam laporan keuangan, padahal hal tersebut sangat bermanfaat bagi perkembangan usaha pelaku UMKM. Pengetahuan tentang pembuatan laporan keuangan bagi UMKM dipandang layak dan penting untuk dipahami karena akan menambah life skills dan nilai bagi pelaku UMKM tersebut. Pengabdian ini berfokus pada pengembangan wawasan dan kemampuan pengelolaan keuangan bagi UMKM. Pelaku UMKM dibekali dengan wawasan pentingnya mengelola keuangan dengan cara pembuatan catatan penerimaan dan pengeluaran kas serta laporan posisi keuangan dan laporan laba rugi. Pelaku UMKM dapat membedakan pos yang termasuk Aset, Liabilitas (Utang) ataupun Ekuitas (Modal) serta memisahkan Pendapatan degan Beban. Kata Kunci: Akuntansi, Laporan Keuangan, UMKM
Perencanaan dan Pengelolaan Keuangan Gereja (Studi Kasus Pasca Sentralisasi) Leonardo Sipayung; Hamonangan Siallagan
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.13

Abstract

Abstrak Perencanaan dan pengelolaan keuangan gereja merupakan bagian penting dalam mencapai tujuan dan target dari gereja. Sebagai bentuk pertanggungjawaban gereja kepada para jemaat atau pihak-pihak eksternal, laporan keuangan gereja menjadi sumber informasi dan alat bantu untuk pengambilan keputusan. Seiring perkembangan zaman gereja juga harus mengikuti aturan yang berlaku dalam penyajian laporan keuangan. Dalam hal ini gereja sebagai organisasi yang berorientasi non-laba harus menyajikan laporan keuangannya sesuai dengan ISAK 35. Dengan demikian kualitas laporan keuangan gereja akan menjamin perencanaan dan pengelolaan keuangan gereja. Strategi gereja dalam perencanaan dan pengelolaan keuangan tidak hanya berpedoman dalam penyajian laporan keuangan, namun dalam memaknai rumusan visi dan misi juga menjadi penting bagi gereja dalam mencapai tujuan dan target gereja. Visi dan misi gereja secara keseluruhan harus dirumuskan kembali oleh masing-masing gereja untuk menunjukkan karakter masing-masing gereja tanpa menyimpang dari visi dan misi secara garis besar. Oleh karena itu gereja akan berdiri sendiri dalam menghadapi tantangan yang ada khususnya dalam perencanaan dan pengelolaan keuangan gereja secara khusus HKBP dalam menghadapi sentralisasi keuangan. Kata Kunci: Perencanaan keuangan, pengelolaan keuangan, visi dan misi, sentralisasi keuangan

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