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Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Published by Politeknik Negeri Sriwijaya
ISSN : 29634903     EISSN : 30318564     DOI : 10.5281/zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) memiliki fokus tentang pelaksanaan kegiatan pengabdian pada masyarakat khusus pada bidang Akuntansi, Bisnis, dan Ekonomi dan dari semua bidang ilmu. Ruang lingkup tentang kegiatan pengabdian pada masyarakat antara lain meliputi penyuluhan, pendampingan, pengembangan, pemasaran, keamanan pangan lokal, aplikasi Teknologi Tepat Guna (TTG), pemberdayaan masyarakat, akses sosial, daerah perbatasan, daerah kurang berkembang, dan pendidikan untuk pembangunan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 64 Documents
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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GALERI WONG KITO BERDASARKAN SAK EMKM Maria, Maria; Choiruddin, Choiruddin; Satriawan, Indra; Wahyudi, Riza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765449

Abstract

Gallery Wong Kito is engaged in the ecoprint creative industry that uses the natural color of leaves from various plants. This business is not only to meet the demands of the local market but its products to foreign countries, among others to the USA.  . This business is not only to meet the demands of the local market but its products to foreign countries such as the USA. MSMEs Wong Kito needs a financial bookkeeping/reporting system to find out the results of their business operations. So far, Wong Kito Gallery has only recorded cash receipts and expenditures globally. For this reason, education and assistance in preparing financial statements are needed. The mentoring program uses a participatory approach starting from training, and recording transactions to the financial reporting stage.  Financial statements made by business owners, evaluated and given input/suggestions if there is a mistake. The final result, the owner/manager of MSMEs Galeri Wong Kito can compile financial statements.  
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS VISUAL BASIC 6.0 PADA PT FEBERCO PALEMBANG Mubarok, Muhammad Husni; Dwitayanti, Yevi; Pratama, Ramod Yudha
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PT Feberco is a construction company in Palembang City, South Sumatra Province. In payroll operational activities, the company still performs calculations manually. This community service activity utilizes Visual Basic 6.0. to design a payroll accounting information system. Interviews were carried out by the author to find out all the information and problems that occurred in the company. This community service activity will produce a computerized payroll accounting information system, which will assist the finance department in compiling one of the elements of financial reports, namely the payroll report. Keywords: Payroll, Visual Basic 6.0, Accounting Information System
PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI AKUNTANSI UKM PADA UMKM KEMPLANG PAK EFFENDI Hartaty, Sri; Juliyanto, Juliyanto; Choiruddin, Choiruddin; Aprianti, Siska; Faridah, Faridah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765486

Abstract

This writing aims to compile financial reports on UMKM Kemplang Pak Effendi using the UKM Accounting application. The data used were obtained from the company through interviews, observation and documentation studies. Based on the data obtained, UMKM Kemplang Pak Effendi, which is engaged in the manufacture and sale of kemplang, only records cash income and disbursements without preparing financial reports. This SME accounting application aims to assist MSME players in compiling their business financial reports. Based on the results of the writing, the SME Accounting application can help Kemplang Mr. Effendi's MSMEs to compile financial reports. However, the drawback of this application is that the name of the financial report does not match the applicable accounting standards. Keywords: Financial, Report, Android, Application, UMKM
PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI PADA PONDOK PESANTREN MA’ARIFUL ULUM Purnama Sari; Dewata, Evada; Kadarwati, Sari; Wilianto, Haris; Jauhari, Hadi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765457

Abstract

This service aims to assist the Ma'ariful Ulum Islamic Boarding School in preparing computerized financial reports in accordance with ISAK 35. This Islamic boarding school has not prepared financial reports according to ISAK 35 due to lack of understanding in the field of accounting regarding applicable accounting standards. Data collection was done by interviewing techniques (interviews) and observations on the financial data recording of the Ma'ariful Ulum Islamic Boarding School. The data used are primary data in the form of interviews with the treasurer of the lodge and secondary data in the form of financial data consisting of cash income and expenditure in 2021. The results of this service are the preparation of computerized financial reports using Microsoft Excel consisting of Statements of Financial Position, Comprehensive Income Statements , Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. This service is considered very useful in terms of preparing financial reports quickly and accurately. In addition, this service is expected to run well and be used in the future. Keywords: Financial Statement, ISAK 35, Computerized
APLIKASI AKUNTANSI PENJUALAN WEB-BASED Fithri, Eka Jumarni; Ardiani, Susi; Mubarok, Muhammad Husni
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765492

Abstract

A business generally aims to get the maximum profit. Coaching in the use of the Web-Based Sales Accounting Application is carried out to assist business owners in managing their business so that they are able to develop. The internet is a global computer network that can connect all users with a wide network throughout the world to exchange information quickly, precisely and accurately. The lack of understanding of small businesses regarding the use of process technology in achieving sometimes makes marketing reach only limited in the business environment, while during a pandemic like this it makes consumers more comfortable making purchases online to reduce the risk of spreading epidemics. This limitation of space and movement of community activities makes technological developments growing rapidly, so that the competition between one company and another is getting tougher, especially companies that produce similar goods. The limited scope of this business will affect the profits obtained so that it attacks small businesses in competing with similar businesses. The method to be used in solving partner problems is carried out through several stages, namely 1. Preparation 2. Demonstration 3. Practice and Guidance 4. Technical Consultation Services 5. Program Evaluation 6. Report on Activity Results Keywords: Web-Based, Sales Accounting Application
Perhitungan Metode Activity Based Costing untuk Menentukan Tarif Kamar Rawat Inap pada RSUD HAMBA Kabupaten Batanghariupaten Batanghari Rahmadani, Anjeli Putri; Dewata, Evada; Firmansyah, Firmansyah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10061081

Abstract

This community service activity aims to determine inpatient room rates at HAMBA Hospital using the ABC method and to compare the rates set by the hospital using the traditional costing method with ABC. The method of implementing the activity begins with interviews and data analysis in the field with the HAMBA Regional Hospital in Batanghari Regency, the planning and financial divisions and the medical records section. The results of the calculation of the ABC method show that there are distorted costs (undercosting and overcosting). Class I, class II, and class III room rates experienced undercosting, while VIP class experienced overcosting. In the traditional method, the overhead costs for each product are only charged to one cost driver. While the ABC approach explains the cost of each room based on the consumption of each activity and the overhead costs for each product are assigned to various cost drivers, thus making the calculation of the ABC method given in setting inpatient room rates more accurate and precise. Key Word: Activity Based Costing method, inpatient rates
PENENTUAN HARGA POKOK PENJUALAN SUTERA PADA PENGRAJIN SUTERA KAMPUNG SABBETA Abidin, Dedy; Azis, Siti Nafisah; Mide, Nuraisyah Zain
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10068256

Abstract

The ultimate goal of this activity is to provide good knowledge in the form of training on determining the cost of goods sold of silk, which is easily understood by silk craftsmen in Sabbeta's village. Currently, partners face several problems, especially regarding their knowledge in determining whether the business they run has bright prospects and sustainable profits now and in the future because they sell their production using estimates alone without doing professional calculations in determining sales prices.This activity was carried out in the form of training using lectures, questions and answers, exercises, feedback, and mentoring for the silk artisan community in Sabbeta village. This activity is located in Pising village, Donri-Donri sub-district, Soppeng Regency, South Sulawesi, which is about 140–150 km from the Ujung Pandang State Polytechnic campus.This activity has transferred new knowledge and skills to natural silk craftsmen in determining the cost of goods sold in silk production so as to produce maximum profits at competitive prices while still having purchasing power from consumers. Materials provided to partners include: first, identification of production costs; second, determination of the cost of goods produced; third, determination of the cost of goods sold; and fourth, calculation of operating profit.Keywords: Cost of Goods Sold, Operating Profit, Cost of Goods Produced
PENDAMPINGAN PEMBUATAN LABEL, KEMASAN, DAN DESAIN PADA UMKM PEYEK BU WANTI DESA BONDRANG, SAWOO, PONOROGO Mukaromah, Muhimmatul; Advani, Risha; Sutrisno, Risma Rahayu; Dinanti, Widi Putri Setya
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10373447

Abstract

MSMEs ignore the important role of marketing strategy in product adoption in society. One of the elements of MSMEs to further increase the selling value of goods is labels and packaging. The mentoring activity for making packaged goods labels is used to empower quality improvement and increase the selling value of MSMEs. The object of this activity is the business actor Bu Wanti from Bondrang Village, Ponorogo Regency, Sawoo District. Project products are one of the MSME goods in this community. The obstacle faced by MSMEs is the low quality of label and packaging designs on their products, in addition to the lack of infrastructure and supporting facilities for label designs on product packaging. So that when compared to comparable competitor products, MSME partner products are less desirable. The number of goods that can be produced cannot be increased because the UMKM products in the village do not yet have a large market share. This research uses the ABCD (Asset Base Community Development) approach or method. There are 5 steps in this method, namely inculturation, discovery, design, define and reflection. Pre-activity, core activity, and activity evaluation constitute the implementation strategy. The results of the activity include recommendations for using the latest, hygienic, safe and modern packaging available. This is done as a marketing tactic to attract customer attention which has an impact on increasing sales. The output of the activity is in the form of instructions for making packaging labels and ready-to-use designs for these MSME actors.Keywords: ABCD , Label, Accompaniment, Marketing Strategy
PERANCANGAN SISTEM INFORMASI AKUNTANSI HARGA POKOK PRODUKSI PADA CV AULIA PRINTING Fairuz, Nabila Nur; Oktarida, Anggeraini; Ardiani, Susi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10158166

Abstract

This final report aims to design an accounting information system for cost of goods manufacture using Micorosft Excel on orders from CV Aulia Printing In writing this final report, the object under study is the calculation of the cost of goods manufactured on orders for banners, brochures and invitations in the period January 2023. The data source that the authors took was primary data which included the results of the author's interview with the leadership of CV Aulia Printing. Data collection techniques used by the author are interviews and documentation. The author conducted an analysis of the accounting information system at CV Aulia Printing. The author knows that the company has made a report on the cost of production, but the lack of ability in technology, the lack of the role of technology, results in the calculation of the cost of production taking quite a long time. The calculation of the cost of production at the Company still uses a manual system so that the company has difficulty calculating the cost of production on a regular basis. The results of this report are designed by the authors to calculate the cost of goods manufacture and the application that can be followed by users at CV Aulia Printing. The author provides suggestions so that companies can apply accounting information systems for cost of goods manufacture that have been designed. Keywords: Accounting Information System, Cost of Goods Manufacture.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA UMKM DEPOT KAYU VANAY SUKSES MANDIRI Novita, Lisa; Ardiani, Susi; Dwitayanti, Yevi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article discusses the design of a cash sales accounting information system using Microsoft Visual Basic for Application (VBA) for UMKM Depot Kayu Vanay Sukses Mandiri. The purpose of this system is to simplify the recording of cash sales transactions. The data collection methods used in this research involve interviews and observations. The research findings indicate that the company still uses a manual system for recording sales, which involves using regular ledger books. This manual system has the potential for recording errors, incorrect calculations, neglecting record-keeping, and other mistakes. Furthermore, it can hinder timely access to information about sales and inventory levels, affecting decision-making processes. Therefore, the objective of this report is to design a cash sales accounting information system using Microsoft Visual Basic for Applications (VBA). The designed application features a simple and user-friendly interface to facilitate the management of cash sales transactions. Additionally, this application assists users in accessing the necessary data for decision-making and business planning, as well as generating various useful outputs. The results of this article demonstrate that the company has met the technological requirements analysis needed for this system. Thus, it can be concluded that the developed sales accounting information system will assist the management of UMKM Depot Kayu Vanay Sukses Mandiri in managing sales data and providing the necessary information.Keywords : Accounting Information System, Sales, Microsoft Visual Basic for Application (VBA)

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