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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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PENGENALAN AKUNTANSI DASAR DALAM MENCATAT DAN MENILAI PERSEDIAAN PERUSAHAAN DAGANG KEPADA MURID SMA TARSISIUS 1 Ivonne Patricia; Widyasari
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29236

Abstract

In the current era of globalization, knowledge of accounting is crucial for high school students as an initial foundation to comprehend the business world. Despite the integration of accounting into the high school economics curriculum, students' awareness and interest in this subject remain limited, particularly regarding the recording and valuation of inventory for trade companies. Therefore, seeks to improve the comprehension of SMA Tarsisius 1 students about fundamental accounting concepts related to recording and valuing inventory. This research will be conducted through a series of instructional activities, focusing on interactive and applicative teaching methods. Students will be guided to understand the steps in recording and valuing inventory, delve into basic accounting concepts, and observe their real-world applications in the context of trade companies. The proposed teaching methods include lectures, group discussions, and hands-on practices using case studies of leading trade companies. The activities are planned to take place offline at SMA Tarsisius 1, Jakarta, on October 18th, 2023. Throughout the activities, we will present the material with a more contextual and engaging approach, utilizing interactive learning media and real case studies. Additionally, guide modules and practice questions will be provided to reinforce student understanding. Expected outcomes of this activity include increased student interest in accounting, a better understanding of inventory recording and valuation, and a more positive outlook on potential careers in the accounting field. The success of this activity is anticipated to assist students in making more informed decisions regarding their choice of study at the university level, with the hope of encouraging more students to select accounting as their major.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN DAGANG KEPADA SISWA/I SMA SANTO KRISTOFORUS 1 JAKARTA BARAT Virginia Patricia; Elsa Imelda
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29237

Abstract

With the rapid economic growth in Indonesia, the business world will also develop. The role of accountants in the present and future will be very important, therefore it is necessary to instill accounting knowledge from an early age, especially regarding procedures for preparing financial reports in trading companies. Upon an agreement with a school partner, the PKM team will provide accounting training regarding the procedures for preparing financial reports in trading companies at Santo Kristoforus 1 High School. This training was carried out offline 2 times. The first meeting took place on Friday, 13 October 2023 and the second meeting took place on Wednesday, 18 October 2023. The training participants involved students from Santo Kristoforus 1 High School grades 10 to 12. Training activities were delivered through theoretical discussions, discussion of practice questions, games session, and questionnaire session, with the aim of making students understand the material well. From the training activities that have been carried out, it can be concluded that the students of Santo Kristoforus 1 High School have understood the material regarding the preparation of financial reports in trading companies. This can be seen from the students' activeness in asking questions about the material during discussions, enthusiasm when working on practice questions, high spirits when playing in games session, and high average assessment results in the questionnaire session. Through this training, the PKM team hopes that Santo Kristoforus 1 High School students' interest in accounting lessons will increase, and can even inspire them to continue their education to college in the accounting study program.
EVALUASI LAYOUT DESIGN UNTUK MENINGKATKAN PENJUALAN PADA TOKO SM-SHOP-ONLINE DI JAKARTA Wijaya, Andi; Jennie Jane; Budiman, Bellinda
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29238

Abstract

Layout design has a very strategic impact on stores, because effective layout can help organizations achieve strategies that support low costs and differentiation. Arranging the layout design in each online shop is a problem that is often encountered and this is not easy to avoid, even on a simpler scale. Efficiency will be created in online sales stores if the display arrangements are well planned. The benefit that will be achieved in this activity is that the layout design in the SM-Shop-Online store is used to make it easier to pick up or search for products so that it meets consumer expectations which in conclusion can increase sales. The PKM program implemented is in the form of determining the layout of the SM-Shop-Online shop, because so far the layout in this shop is not good and is still not neatly arranged. Through a good layout, it is hoped that it will be easier for consumers to find the goods they need so that they can increase sales. Tarumanagara University as a campus entrepreneur helps provide funds to carry out this community service activity.
PEMBELAJARAN JURNAL AKUNTANSI USAHA DAGANG UNTUK SISWA SMA TARSISIUS 1 Nataherwin; Jonathan, Michelle Leevia
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29239

Abstract

To ensure a business continuity of a business continuously, a financial analysis is needed. To make it easier to carry out financial analysis, financial reports are needed. This financial report provides a brief overview of the company's financial health, profitability, growth potential, and the company's tax obligations. Quality financial reports are formed because of the existence of quality human resources. To create quality human resources who are ready to face challenges in the business world, relevant and applicable learning is the main key. In this context, Tarumanagara University through the Community Service Team (PKM) presents learning innovations that focus on accounting skills through this article, with a focus on learning trade business accounting journals for Tarsisius 1 High School students. The aim of this learning is to increase the knowledge of readers and students /I related to trading business accounting. The method provided is learning with 10 face-to-face meetings. The learning method in this activity consists of oral teaching using power points in front of the class. Then proceed with problem-based learning methods and group discussions. The results of this activity showed that this learning session was quite effective and went well for the students, especially with the quizzes that were carried out. The conclusion of this activity is that students increase their knowledge about journal transactions in trading companies and most students understand and comprehend accounting transactions and are expected to be able to implement them in their daily lives.
PELATIHAN MEMBUAT JURNAL UMUM PERUSAHAAN JASA DI SMA TARSISIUS 1 Alvin T, Theodore Benedict; Syanti Dewi
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29240

Abstract

In this current era, high school students are certainly required to prepare themselves before entering the field of work they are interested in. With the demands of the present era, students are expected to be able to keep up with development over times and the global development of knowledge. Therefore, SMA Tarisisius 1 offers a variety of extracurricular activities, both academic and non-academic. One of the academic extracurricular activities is accounting. The Faculty of Economics and Business at Universitas Tarumanagara collaborates with several schools, including SMA Tarsisius 1, to help in shaping the mindset of students that accounting is not as difficult as they think and encouraging school to excel in the field of accounting. Training activities are held every Wednesday from 14:30 to 16:00 WIB, attended by one supervising teacher and 15 students from grades 10-12, from various disciplines, both science and social sciences. Students receive modules that cover the general journal material through a PowerPoint presentation. The outcome of implementing the training activity on the process of journalizing service companies at SMA Tarsisius 1 is the increased knowledge and expertise gained by the students regarding service companies. The hope is that through this training, students at SMA Tarsisius 1 can broaden their insights and skills in the field of accounting, preparing them for higher-level studies. The suggestion is to encourage SMA Tarsisius 1 to continue organizing this training activity in the future.
PENGENALAN AKUNTANSI PERUSAHAAN DAGANG PADA SISWA-SISWI SMA TARSISIUS 1 JAKARTA Sylvia; Syanti Dewi
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29241

Abstract

The knowledge of financial recording is essential and needs to be mastered by every individual. High school students need to learn the basics of accounting to help them manage finances (budgeting) and making economic decisions from an early age. Knowing this urgency, unfortunately, basic accounting topics in the high school curriculum, including Tarsisius 1 High School, are not discussed comprehensively because there is a lot of other material that also needs to be discussed. Based on these problems, the Tarumanagara University PKM group held an Accounting Introduction for Trading Company activity at Tarsisius 1 High School Jakarta as a forum for students to deepen their knowledge of accounting and help prepare them to take the next level of education. This activity was carried out on Wednesday for 90 minutes and was divided into 3 (three) stages, such as theoretical explanation, discussion of example questions, and implementation of a quiz with prizes. Based on the quiz results, it can be concluded that the participant's understanding of the material presented has increased. Participants can apply the theory presented in answering questions that have been prepared according to real-world case examples. This PKM activity has proven capable of providing additional accounting knowledge for Tarsisius 1 High School students outside of school learning and has increased interest in accounting. Based on the matters described previously, it can be concluded that the PKM activities at Tarsisius 1 High School had been successful and were able to provide benefits in accordance with the objectives.
PENGENALAN PENDIDIKAN DASAR BAGI ANAK MARGINAL SEBAGAI PENERAPAN SDG DI GROGOL Nurfakhira, Callista; Lukman, Hendro
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29242

Abstract

Every child is born to get the rights from their parents, starting from the right to get a name or identity, the right to get protection, the right to get education, and others. One of the rights of children that is often ignored is to get a proper education. Economic, family, and environmental factors are the main that should be fixed. The government’s efforts in terms of education equity are still being carried out, such as providing free schools and providing scholarship programs. Marginalized children or street children are the main focus in this conditions. At the age of those who are supposed to study, they are forced to work. Humanitarian project activities are carried out as a form of concern for fellow individuals. Contribute directly in guiding and providing basic education, especially to early childhood. Education that has been attached will have a big impact on their life in the future. The purpose of this activities are expected to change the mindset and character of marginalized children become more better, reduce underage workers on the streets, and increase children's enthusiasm in learning because of fun activities. In addition, this activity is also an implementary of the Sustainable Development Goals in terms of providing quality education. This activity starts from August , 2023 to October , 2023. It begins with basic learning, such as reading, writing, and counting. Then, continued with learning while playing. With humanitarian project activities, the benefits that can be felt are developing creativity in providing material, understanding the character of each individual and learning to control emotions, and can increase insight and enthusiasm for learning.
PENGHITUNGAN, PENYETORAN DAN PELAPORAN PPH 21 SEBAGAI PERTANGGUNGJAWABAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN OUTSOURCING PT PUSTEKINDO SOLUSITAMA DI TANGERANG SELATAN Santioso, Linda; Marcello; Gunawan, Nita Patricia
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29243

Abstract

Companies providing labor (outsourcing) play a significant role in export-oriented company activities. Export companies often use production processes based on orders from customers. In an uncertain world economy and a global crisis as a result of the Covid-19 pandemic and war between countries, companies do not dare to immediately accept permanent employees. An alternative to meeting labor needs, companies use outsourcing of labor, through companies that operate in the field of labor providers. The salary system for permanent employees and outsourced employees is the same, namely in accordance with the Provincial Minimum Wage (UMP), if any, incentives, position allowances, etc. will be added. With the increase in the UMP in 2023, the wages earned by the Company's permanent employees (calculated by the company internally) and outsourced employees (should be calculated by the company providing the workforce) are already above Non-Taxable Income (PTKP) meaning they have to pay income tax article 21 (PPh 21 ) on wages, allowances, THR and other income. The problem is that companies providing labor have never calculated, deducted, deposited and reported taxes on their employees. In accordance with the holding system implemented in Indonesia, every company that provides income above the PTKP must withhold tax on its employees' income. The solution to avoid problems in the tax sector is that the company must carry out its obligations with a holding system, by carrying out calculations, deductions and reporting correctly on the income of all its employees in accordance with the applicable tax regulations. The resulting output is that the Company receives guidelines or methods for calculating and withholding taxes, so that employees who previously did not understand this policy become aware. These calculations and deductions can be implemented in all companies that use outsourced labor. Apart from that, to prevent tax bills or tax audits from arising. The method used is through counseling, training and mentoring starting from calculations, deposits (E_billing), tax reporting (E_filing).
IMPLEMENTASI INVENTORY MANAGEMENT SYSTEM SEBAGAI KEWAJIBAN BAGI PERUSAHAAN KAWASAN BERIKAT Daryatno, Andreas Bambang; Suryapon, Michelle Agustine; Desinda, Yohana Louji
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29244

Abstract

For companies that receive bonded zone facilities, tax obligations when importing goods and local purchases will be suspended or not collected as long as the products they produce are exported. The tax obligations that receive exemption or deferral relate to imported goods purchased from Import Duty, Sales Tax on Luxury Goods, Value Added Tax, Income Tax Article 22, while local purchases are in the form of Value Added Tax. With the above facilities, the government, through the Director General of Customs and Excise, carries out very strict supervision of materials and capital goods that receive tax exemption facilities, either directly by placing Customs officers in each company that obtains bonded zone (Hangar) facilities and indirect supervision. via a network or internet connected to CCTV in several locations within the company so that the Central Customs, BC Tanjung Priok, BC Soekarno Hatta and BC Halim offices can see, monitor and supervise all day long (24 hours) the company's activities. To facilitate remote monitoring, customs requires all companies to implement a cloud-based Inventory Management System (IMS). By implementing IMS, customs authorities wherever they are can access the company's Information Technology Inventory either via PC, Laptop, Tab or even mobile phone. If a company does not implement IMS, it is possible that the bonded zone facility will be revoked by customs authorities. Partner problems: the threat of revocation of permits for the following area facilities, even though the company has implemented inventory control with accurate software but is not yet cloud based and the traceability of material goods and capital goods is felt by customs authorities to be inadequate. The solution to overcome partner problems, so that the Company's activities can run well and remain in the green lane of Customs and Excise is to implement a cloud-based Inventory Management System (IMS). The resulting output is that the Company can meet the demands of Customs and Excise, both in terms of access and traceability of all goods that receive facilities. The system can also be accessed by the BOD and Company internally wherever they are. The method used is through assistance with system implementation so that it runs quickly, precisely and efficiently.
PENGENDALIAN DAN PENGELOLAAN TERHADAP AKTIVA TETAP Hastuti, Rini Tri; M Bintang Prajogi; Yordan P
Jurnal Serina Abdimas Vol 2 No 1 (2024): 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.v2i1.29245

Abstract

The purpose of this activity is to link the community service activities with the Road Map in the Research RIP and Camel PKM [1]. Providing literacy on how to manage assets in a business/entrepreneurship venture. This asset management can be applied in the asset rental business. [2]. This material was provided after conducting a survey which found that many of the students' family backgrounds had asset rental businesses. The problem that we found at partner, especially among students majoring in Social Sciences class 12, was that they only received accounting material up to trading company accounting. Therefore, we want to provide a solution by providing a choice of several additional materials. And it was agreed that the fixed asset accounting material was chosen for the following reasons: First, the fixed assets material was not yet included in the accounting subject matter. Second, in several interviews conducted, information was obtained that the student's family background had a business in vehicle rental services and housing (boarding/renting). So it is hoped that this training can provide additional knowledge and knowledge on how to manage fixed assets (assets) efficiently and effectively. The specific aims and targets to be achieved from this training are so that students of partner can understand how to record and report fixed asset accounting in the company's financial reports. For this reason, we, lecturers from the Faculty of Economics, will provide training which is planned to be divided into three stages, namely: planning stage, implementation stage, and review stage. At the planning stage, we came to partner to conduct a preliminary survey by interviewing teachers and the school principal. From this survey, we found training topics that suited partner needs and we prepared a proposal to LPPM. Next, at the implementation stage, we carry out training by preparing training materials in the form of modules which will be distributed during face-to-face training. The training lasted for one day. Finally, at the review stage, we will give quizzes and distribute questionnaires to students to determine their level of understanding of this topic. The output targets to be achieved for this training activity are: Obligatory output in the form of publication in the Serina journal and additional output in the form of HKI.

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