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Jurnal Serina Abdimas
Published by Universitas Tarumanagara
ISSN : 29866065     EISSN : -     DOI : https://doi.org/10.24912/jsa.v3i3.35256
Core Subject : Health, Science, Education, Social, Engineering,
Decision Sciences, Operations Research & Management Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences
Jurnal Serina Abdimas adalah wadah publikasi hasil kegiatan Pengabdian kepada Masyarakat (PkM) yang dilaksanakan oleh Dosen, Mahasiswa, maupun Praktisi dan telah didesiminasikan pada Seri Seminar Nasional (SERINA) dan SENAPENMAS yang diselenggarakan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Tarumanagara.
Arjuna Subject : Teknik (semua kategori) - Teknik (Lain-Lain)
Articles 633 Documents
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BANTUAN IMPLEMENTASI SOFTWARE AKUNTANSI BAGI KARYAWAN MGK Kristian, Michelle; Klarisa, Livia; Setiyono, Stefani Velisia
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26040

Abstract

The development of Financial Accounting Standards (SAK) is a framework in the procedure for preparing financial reports so that there is uniformity in the presentation of financial reports. SAK also functions to make it easier for auditors and readers of financial statements to understand and compare the financial statements of different entities, and continue their understanding of knowledge about accounting software that has been given training in the previous semester. The problem faced by MGK is that the results of processing its financial reports are less integrated. The results obtained from this activity are that MGK can use accounting software and produce financial reports that are more accurate and reliable according to Financial Accounting Standards (SAK). so that information from financial reports is less reliable and not timely. In this activity, we provide training assistance and assistance with accounting software implementation.
PENYUSUNAN LAPORAN LABA RUGI RUMAH MAKAN NASI EMPAL BU MARIE Nariman, Augustpaosa; Massidy, Alan Octama
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26041

Abstract

In carrying out its business activities, every company, both small, medium and large companies, really needs accounting calculations to produce financial reports. The financial statements produced by the company include a statement of financial position and a statement of income. Companies generally need an income statement to see how the business is performing and as a basis for making business decisions. The income statement provides information on how much company turnover can be generated and the costs that have been incurred in terms of obtaining sales revenue. The excess between revenue and costs will provide information that the company is experiencing a profit. Nasi Empal Bu Marie is a restaurant business with a franchise system using its original name Nasi Empal Bu Marie in Semarang. Nasi Empal Bu Marie in Jakarta is classified as an UMKM which was founded in July 2022 with 7 employees. The Company still uses simple records and is done manually. Statement of profit and loss are not made regularly every month. Companies need guidance and training to prepare profit and loss reports to find out the company's financial condition, the condition of stocks of goods that are recorded and more controlled as well as more measurable financial information to make decisions. Lecturer of FEB Untar majoring in Accounting conducts the one-day training, which went well with the aim that administrative employees can understand how to record sales transactions in a routine and structured manner and company owners can obtain financial information and business performance.
PELATIHAN PENERAPAN KAIZEN COSTING GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI Dewi, Sofia Prima; Rich, Michelle; Wijaya, Nadya
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26042

Abstract

Our partner, PT Felixindo Rubber Berkarya, faces a problem, namely that there are many defective products which can cause waste in production costs, waste occurs due to disruptions and production equipment repair activities, lack of employee awareness of efficiency, and overtime pay for employees that is too large. This problem caused the company to experience a significant decline in sales and turnover. The Community Service Team (PKM), which consists of lecturers and students from the Faculty of Economics and Business, Tarumanagara University, tries to provide a solution, namely that companies can implement Kaizen Costing. This training has a target, namely so that companies can understand the benefits of implementing Kaizen Costing. The implementation step taken is that first the PKM team conducted a survey first to the company. Based on the survey, PT Felixindo Rubber Berkarya asked for solutions to the problems faced by the company. In the early stages, the PKM team explained in advance the theories or concepts related to the concept of Kaizen Costing. Next, the PKM team guides how to implement Kaizen Costing. Thanks to this training, PT Felixindo Rubber Berkarya was finally able to understand the benefits of implementing Kaizen Costing, namely reducing production costs which in turn can increase company efficiency. The PKM activity ends with making mandatory outputs in the form of SERINA articles, additional outputs in the form of articles in PINTAR media, final reports, financial reports on activities that have been carried out, and posters. All of these activities were carried out from January to June 2023. Mitra kami yaitu PT Felixindo Rubber Berkarya menghadapi masalah yaitu banyak produk cacat (defect) yang bisa menyebabkan pemborosan dalam biaya produksi, terjadi pemborosan akibat adanya gangguan dan aktivitas perbaikan peralatan produksi, kurangnya kesadaran karyawan terhadap efisiensi, dan pembayaran upah lembur karyawan yang terlalu besar. Permasalahan ini menyebabkan perusahaan mengalami penurunan penjualan dan omset yang signifikan. Tim Pengabdian Kepada Masyarakat (PKM) yang terdiri dari dosen dan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tarumanagara mencoba memberikan solusi yaitu perusahaan bisa menerapkan Kaizen Costing. Pelatihan ini memiliki target yaitu supaya perusahaan bisa memahami manfaat dari penerapan Kaizen Costing. Langkah pelaksanaan yang dilakukan ialah pertama-tama tim PKM melakukan survei terlebih dahulu ke perusahaan. Atas dasar survey, PT Felixindo Rubber Berkarya meminta agar ada solusi untuk masalah-masalah yang dihadapi oleh perusahaan. Pada tahap awal, tim PKM menjelaskan terlebih dahulu mengenai teori atau konsep yang terkait dengan konsep Kaizen Costing. Selanjutnya, tim PKM menuntun bagaimana mengimplementasikan Kaizen Costing. Berkat pelatihan ini, PT Felixindo Rubber Berkarya akhirnya dapat memahami manfaat dari penerapan Kaizen Costing yaitu mengurangi biaya produksi yang pada akhirnya dapat meningkatkan efisiensi perusahaan. Kegiatan PKM diakhiri dengan membuat luaran wajib berupa artikel SERINA, luaran tambahan berupa artikel di media PINTAR, laporan akhir, laporan keuangan atas kegiatan yang telah dilakukan, serta poster. Seluruh kegiatan ini dilakukan sejak bulan Januari-Juni 2023.
PELATIHAN AKUNTANSI PERSEDIAAN DAN PERHITUNGAN HARGA POKOK PERSEDIAAN DI PANTI ASUHAN ASIH LESTARI Dermawan, Elizabeth Sugiarto; Cicilia, Orlin; Amanda, Hanifa Dhiyaa
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26043

Abstract

The background of this PKM begins with the awareness of the importance of inventory accounting knowledge and the calculation of Cost of Goods Sold, considering that technological developments rely heavily on computer applications which often produce wrong outputs due to data input errors (Garbage In Garbage Out). Students at the Asih Lestari orphanage need this training in order to face the business world after graduating from high school.This PKM was carried out referring to letter no.004/YPA.AL/SK/II/2023 which was signed by the leadership of the Asih Lestari orphanage on Jl. Gardu no.1, Salembaran Jati, West Kosambi, Tangerang 152123. The aim of this PKM is expected to provide training in inventory accounting and HPP calculations to equip students when they enter the business world one day. This PKM activity was carried out on Monday 1 May 2023 at 08.00 – 13.00. The method used in this PKM is with tutorials and evaluation through short quizzes and questionnaires. The mandatory outputs of this PKM were presented in SERINA VI 2023. The results of this PKM were felt to be useful by students as seen from the results of the evaluation questionnaire which agreed and strongly agreed that 73% felt this material was really needed for learning in schools, 80% felt this material was needed for doing business in future, 66.66% stated that this material is interesting to study further. From the results of the questionnaire it was also seen that there was an increase in understanding of the material before and after the training and there was an increase in interest in the training material after the training. The conclusion of this PKM has been well implemented considering that the students of the Asih Lestari orphanage have become more understanding and more interested in this material.
EKSTRA KURIKULER AUGMENTED REALITY UNTUK SMA SINAR DHARMA HIGH SCHOOL Haris, Darius Andana; Wirawan, Jason; Sanjaya, Steven
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26044

Abstract

ABSTRACT The advancement of information and communication technology has become an important factor that is useful in various aspects. Everything that is done online also encourages progress in the field of information and communication technology. One form of product from information and communication technology is games. With the rapid development and popularity of games, it supports many game majors in college. At the high school level, especially upper secondary, game learning can be carried out through extracurricular activities. With extracurricular activities, high school students can develop their potential earlier and make the learning they get as a provision for entering the world of college later. This extracurricular activity also becomes one of the ways for students to support the improvement of non-academic achievements. Similar community service programs have been carried out previously for extracurricular teaching and have received a positive response. Sinar Dharma High School, which previously won a competition held through community service programs, now opens an extracurricular for game programming with Unity. The community service program is divided into several stages, namely needs research, material creation, teaching implementation, and final assessment.
IKHTIAR MENYEMAI MINAT DAN BAKAT SANTRI PONDOK PESANTREN DARUL MUTAQIEN 1 CADAS DI BIDANG KEWIRAUSAHAAN PADA ERA DIGITAL Priyanto, Yuwono; Suryani, Ela
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26047

Abstract

The activities of the Student Creativity Program (PKM) are carried out in the Darul Muttaqien 1 campsite to explore the interests and talents of the students. Through a profound understanding of their interests and talents, the hostel invites participants to develop their potential in finding creative ideas.This research uses qualitative methods with a normative legal research approach. Data is collected through interviews and surveys to identify interests and talents that can be developed in the business world, especially in the growing digital age.The results of the research showed the need to encourage the interests and talents of centers in starting and developing in the digital age. Centers face the challenge of continuing to learn and understand consumers as well as the current trends in the digital world.In the advanced digital age, leaders need to develop creative ideas to stay relevant and not be left behind by emerging trends. Following popular trends, understanding consumer behavior, and mastering digital marketing strategies are key to success in entrepreneurship in the digital age.In an effort to develop the talents and interests of the attendants, the Darul Muttaqien 1 training house is committed to providing the necessary support and training. Thus, leaders are expected to have a courageous and confident mind in developing their potential for success in entrepreneurship in the increasingly advanced digital age.
EVALUASI DISPLAY (TATA LETAK) PRODUK UNTUK MENINGKATKAN PENJUALAN PADA TOKO ONLINE LT-SHOP DI JAKARTA Wijaya, Andi; Jane, Jennie; Budiman, Bellinda
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26054

Abstract

Every online store, both large and small, will face display (layout) problems. Setting the layout (display) for online store products is a problem that is often encountered and even unavoidable, even if it is in a smaller or simpler scope. If the display settings are properly planned, it will affect the efficiency and sales of online stores. The main goal to be achieved in display planning (layout) at the LT Shop online store is basically to facilitate the search for products that meet consumer desires which in turn can increase sales. This PKM program is in the form of determining the display (layout) for the LT Shop online store. So far, the displays in the online store are less attractive and still disorganized. With the correct display (layout), it will facilitate the process of searching for goods and can create increased transactions. Tarumanagara University as an entrepreneur campus that helps provide funds for the implementation of this community service activity. Setiap toko online baik toko dalam skala besar maupun kecil akan menghadapi permasalahan display (tata letak). Pengaturan tata letak (display) untuk produk toko online merupakan masalah yang sering dijumpai bahkan tidak dapat dihindari, meskipun dalam lingkup yang lebih kecil atau sederhana. Apabila pengaturan display ini terencana secara baik akan berpengaruh terhadap efisiensi dan penjualan toko online. Tujuan utama yang ingin dicapai dalam perencanaan display (tata letak) pada toko online LT Shop pada dasarnya adalah untuk memudahkan pencarian produk yang memenuhi keinginan konsumen yang pada akhirnya dapat meningkatkan penjualan. Program PKM ini berupa penentuan display (tata letak) pada toko online LT Shop. Selama ini display yang ada di toko online tersebut kurang menarik dan masih belum teratur. Dengan display (tata letak) yang benar maka memudahkan proses pencarian barang dan dapat menciptakan peningkatan transaksi. Universitas Tarumanagara sebagai kampus entrepreneur yang membantu penyediaan dana demi terselenggaranya kegiatan pengabdian masyarakat ini.
PENYULUHAN MASYARAKAT MELEK DIGITAL DALAM MEMBANGUN KESADARAN DAN PERLINDUNGAN HUKUM TERHADAP PENIPUAN DAN PENCURIAN DIGITAL Sitabuana, Tundjung Herning; Sanjaya, Dixon; Shrishti
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26056

Abstract

Internet and social media as a result of globalization and technological revolution have become a new media in committing crime. Criminal Investigation Unit in 2022 there were 8,831 cases of cyber crime dominated by authentic data manipulation (3,723 cases) and fraud through electronic media (2,131 cases). Therefore it is necessary to have legal protection from state against security of social media as stated in Article 28C paragraph (1), Article 28F, and Article 28G paragraph (1) of the 1945 Constitution. Community service activities conducted to the people of RT.001/RW.006, Srengseng Village, Kembangan District, West Jakarta, with theme of digital literacy community to build awareness and legal protection against fraud and digital theft. This activity is in the form of legal counseling, with pre-survey stages, socialization, and monitoring and evaluation. This location was chosen because the community was a legal awareness group need to increase public understanding of digital security. The results achieved of legal counseling are the community to know the scope, form, type, mode, and workings of fraud and digital theft, know legal aspects and protection available, as well as efforts that need to be made to avoid fraud and theft digital so that people are expected to be able to literate on digital security. Suggestions to the government to increase socialization concerning institutions that handle fraud and digital theft, and scope of socialization needs to be expanded to increase digital literacy and legal awareness of community.
PELATIHAN MENYUSUN ANGGARAN OPERASI BAGI SISWA/I SMA HARAPAN JAYA Yanti; Kurniawan, Timothy Brian; Darmawan, Alvian Viery
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26057

Abstract

ABSTRACT Business will prepare a budget before working, because business will benefit greatly from the planning and control that results from the budget that has been made. This PKM partner is SMA Harapan Jaya which is located at Jalan Daan Mogot, Cengkareng-West Jakarta. From the results of discussions with the teacher team at SMA Harapan Jaya, a problem was found where students majoring in social studies received very limited accounting material, while students majoring in science studies did not receive accounting material. Therefore, the PKM Team proposes to provide material provision in the field of accounting on how to prepare an operating budget for a business so that it can be a solution to existing problems. PKM is carried out in three stages: the Preparation Stage, the Implementation Stage, and the Final Stage. The training participants were students of class XII majoring in Science with a total of 13 students of 14 students (92%). The training will be held on Monday, March 6, 2023 onsite. From the quiz results, there were significant differences in results before and after the training was given. Based on the results of the questionnaire, the training participants gave a good general impression of the Training and of the Training Team. This PKM activity has several limitations. First, the students who took part in this training only came from the Science major. Second, the time given is limited so that the material presented is a bit rushed. Suggestions for future training are to provide training on the same topic to students majoring in social studies in two lesson sessions so that the presentation of the material is not rushed Pada umumnya sebuah bisnis akan mempersiapkan anggaran sebelum bekerja, sebab unit bisnis akan mendapatkan manfaat yang besar dari perencanaan dan pengendalian yang dihasilkan dari anggaran yang telah dibuat. Mitra PKM ini adalah SMA Harapan Jaya yang beralamat di Jalan Daan Mogot, Cengkareng-Jakarta Barat. Dari hasil pembicaraan dengan tim guru di SMA Harapan Jaya, ditemukan masalah dimana siswa/i jurusan IPS mendapatkan materi akuntansi yang sangat terbatas, sedangkan siswa/i jurusan IPA tidak mendapatkan materi akuntansi. Oleh sebab itu, Tim PKM mengusulkan untuk memberikan pembekalan materi di bidang akuntansi tentang cara menyusun anggaran operasi suatu bisnis sehingga dapat menjadi solusi atas permasalahan yang ada. PKM dilaksanakan dengan tiga tahap yaitu: Tahap Persiapan, Tahap Pelaksanaan, dan Tahap Akhir. Peserta pelatihan adalah siswa/i kelas XII jurusan IPA dengan jumlah 13 siswa dari total 14 siswa (92%). Pelatihan dilaksanakan pada hari Senin, 06 Maret 2023 secara onsite. Dari hasil kuis, terdapat perbedaan hasil yang signifikan sebelum dan setelah pelatihan diberikan. Berdasarkan hasil kuesioner, peserta pelatihan memberikan kesan umum yang baik terhadap Pelatihan maupun terhadap Tim Pelatih. Kegiatan PKM ini mempunyai beberapa keterbatasan. Pertama, peserta didik yang mengikuti pelatihan ini hanya berasal dari jurusan IPA. Kedua, waktu yang diberikan terbatas sehingga materi yang disampaikan agak terburu-buru. Saran untuk pelatihan mendatang adalah memberikan pelatihan dengan topik yang sama kepada peserta didik jurusan IPS dalam dua sesi pelajaran sehingga pemaparan materi tidak terburu-buru.  
PENYULUHAN TATA CARA PELAKSANAAN HAK DAN PEMENUHAN KEWAJIBAN PERPAJAKAN BAGI ANAK REMAJA Yuniarwati; Franky; Kevin, Nicholas; Kurniawan, Adeline Putri
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26058

Abstract

ABSTRACT The government has issued new regulations which are derivatives of the Law on Harmonization of Tax Regulations (UU HPP), one of which is Government Regulation Number 50 of 2022 concerning Procedures for Implementing Tax Rights and Obligations. In this regulation, there are 15 chapters and 74 articles that explain further regarding the use of NIK to become NPWP, bookkeeping and inspection, additional tax assessment letters, carbon tax, to the implementation of mutual agreement procedures.Bhinneka Tunggal Ika High School as a PKM partner requires enriching the insights of its students related to tax rights and obligations so that based on the Statement Letter from the Head of School Mr. Edi Fredi S Ag. This Community Service activity has carried out. This particular PKM has the objective of imparting a comprehensive understanding of tax rights and obligations.The preparation of a lesson plan is used to carry out this PKM activity, and both students and teachers are present. Bhinneka Tunggal Ika High School is located at Jl. KH. Moh. Mansyur No. 222 A, RT. 10/RW. 5, Kel. Tanah Sereal, Kec. Tambora. As a result of this PKM, the Tax Rights and Obligations Module was delivered during training so that it could be further studied. This training is given through offline sessions in a single room that include tutorials, discussions, and questions and answers. This activity went well according to the target. Pemerintah mengeluarkan aturan baru yang bersumber dari Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP), salah satunya yaitu Peraturan Pemerintah Nomor 50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Kewajiban Perpajakan. Peraturan ini memiliki 15 bab dan 74 pasal yang menjelaskan lebih rinci penggunaan NIK sebagai NPWP, pembukuan dan pemeriksaan, surat ketetapan pajak tambahan, pajak karbon, dan pelaksanaan prosedur kesepakatan bersama.SMA Binneka Tungal Ika, sebagai mitra PKM, memerlukan tambahan pengetahuan bagi para peserta didiknya terkait menggunakan hak dan kewajiban perpajakan. Kepala Sekolah, Bpk. Edi Fredi SAg, telah menyampaikan perlunya kegiatan pengabdian kepada masyarakat untuk dilakukan. Tujuan yang diharapkan dengan adanya PKM ini dapat memberikan pemahaman yang komprehensif tentang hak dan kewajiban perpajakan.Untuk melaksanakan kegiatan PKM ini disusun rencana pembelajaran dan dihadiri oleh siswa dan guru (pengajar). SMA Bhinneka Tunggal Ika berlokasi di Jl. KH. Moh. Mansyur No. 222 A, RT.10/RW.05, Kel. Tanah Sereal, Kec. Tambora. Dalam penyuluhan ini  diserahkan Modul Hak dan  Kewajiban Perpajakan. Modul ini merupakan hasil PKM tersebut sehingga dapat dibawa pulang oleh para siswa dan siswi, agar dibaca sebagai bahan pembelajaran selanjutnya. Cara penyampaian pelatihan ini terdiri dari tutorial dan diskusi serta tanya jawab, semuanya dilakukan secara offline dalam satu ruangan. Kegiatan ini berlangsung dengan baik sesuai target.  

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