Garuda - Garba Rujukan Digital

PENERAPAN LEX SPECIALIS DEROGAT LEGI GENERALI DALAM HARMONISASI UU IKN DAN UU AGRARIA Kurnia, Ida; Louis Sebastian Anot Putra; Kasmita Andriani
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33826

This article examines the management of Indonesia's natural resources based on Article 33 Paragraph (3) of the 1945 Constitution of the Republic of Indonesia (UUD NRI 1945) and the Basic Agrarian Law (UUPA), as well as its impact on indigenous land rights in the development of the Nusantara Capital City (IKN). The state has the authority to control natural resources for the welfare of the people, as regulated by the UUPA, particularly Article 4 Paragraph (1) on land control rights. The UUPA was formulated to eliminate the dualism between colonial agrarian law and customary law and to provide legal certainty regarding land rights. With the enactment of Law No. 3 of 2022 on IKN, new challenges have emerged in managing land in Kalimantan, particularly regarding indigenous territories, which encompass 476 mapped areas with vast customary forests. The main implication of this policy is the potential for conflicts between indigenous communities and the government concerning land control. The author employs a qualitative research method, using a legal and customary law approach, to explore the issue of how to protect indigenous rights and prevent their marginalization in large-scale development projects. On the other hand, opportunities arise to create more inclusive and sustainable policies by ensuring that local interests are considered in the development of IKN. This article highlights the importance of harmonizing the 1945 Constitution, UUPA, and IKN Law to balance the needs of national development and the protection of indigenous rights, thereby reducing the potential for regional conflicts and increasing legal certainty for investors.

PENERAPAN PAJAK PENGHASILAN YAYASAN KEAGAMAAN PADA YAYASAN EKA DHARMA DAUN TERATAI EMAS Wijaya, Henryanto; Selvia Putri Patricia; Sheila Elita Nanang
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33828

Yayasan Eka Dharma Daun Teratai Emas is a foundation that operates in the religious sector. Where there is still a lack of understanding of the tax aspects of religious foundations, this can lead to errors in income tax reporting. So in order to equip foundation administrators with tax insight, our PKM team from the Faculty of Economics and Business, Tarumanagara University will carry out outreach and training on the application of income tax for religious foundations. With this activity, it is hoped that religious foundations can carry out their tax obligations properly and correctly in accordance with the provisions of the applicable tax regulations. And you can also take advantage of tax incentives obtained by religious foundations. The solution we provide is to conduct an FGD (Forum Group Discussion) together with the foundation management to identify the problems in Yayasan Eka Dharma Daun Teratai. We found that socialization regarding the calculation of income tax on religious foundations is very necessary. Starting from explaining the taxation aspects of religious foundations, good recording or bookkeeping, preparing financial reports, and until calculating the income tax. Through these stages, it is hoped that we can produce good output by implementing the solutions offered. Not only the implementation of the above aspects, but supervision from the management of the foundation also needs to be carried out so that the implementation of the above can be carried out properly and correctly. Regular evaluation is also needed to increase the credibility of financial reports. So that in this way, Yayasan Eka Dharma Daun Teratai can report its income tax properly and be free from tax sanctions. ABSTRAK Yayasan Eka Dharma Daun Teratai Emas merupakan yayasan yang bergerak di bidang keagamaan. Dimana masih kurangnya pemahaman atas aspek perpajakan yayasan keagamaan dapat menimbulkan kesalahan dalam pelaporan pajak penghasilan. Sehingga dalam rangka memperlengkapi pengurus dengan wawasan perpajakan tersebut, tim PKM kami yang berasal dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara akan melaksanakan sosialisasi dan pelatihan penerapan pajak penghasilan bagi yayasan keagamaan. Dengan kegiatan ini diharapkan agar yayasan keagamaan dapat menjalankan kewajiban perpajakan dengan baik dan benar sesuai ketentuan peraturan perpajakan yang berlaku. Dan juga dapat memanfaatkan insentif perpajakan yang didapatkan oleh Yayasan keagamaan. Solusi yang kami berikan adalah dengan melakukan FGD (Forum Group Discussion) bersama dengan pengurus yayasan untuk mengidentifikasi permasalahan yang dialami. Kami menemukan bahwa sosialisasi mengenai perhitungan pajak penghasilan atas yayasan keagamaan sangat perlu untuk dilakukan. Dimulai dari penjelasan aspek perpajakan yayasan keagamaan, pencatatan atau pembukuan yang baik, pembuatan laporan keuangan, hingga perhitungan pajak penghasilan. Melalui tahapan tersebut diharapkan dapat menghasilkan output yang baik dengan menerapkan solusi yang ditawarkan. Tidak hanya penerapan aspek-aspek diatas, namun pengawasan dari pihak manajemen pengurus yayasan juga perlu dilakukan sehingga pelaksanaan hal diatas dapat dilakukan dengan baik dan benar. Evaluasi rutin juga diperlukan untuk meningkatkan kredibilitas laporan keuangan. Sehingga dengan demikian, Yayasan Eka Dharma Daun Teratai dapat melaporkan pajak penghasilannya dengan baik dan terbebas dari sanksi perpajakan.

PELATIHAN AWAL DESAIN KARTU IDENTITAS DI SMA TARSISIUS II JAKARTA MENGGUNAKAN PERANGKAT LUNAK ADOBE PHOTOSHOP Wulandari, Meirista; Suraidi
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33829

Through learning the capabilities of Adobe Photoshop, the identity card design course aims to present high shchool students basic graphic design expertise and an appreciation for the significance of well-crafted design elements. Design concepts such as readability, simplicity, and the use of colors that compliment the institution's or school's identity are presented to the participants. The fundamental features of Adobe Photoshop, like crop, resize, and layers—all crucial for photo editing—are taught to participants via engaging and hands-on materials. Furthermore emphasized in this training is the significance of eye-catching visual components that can improve the identity card's appeal, such as logos and original graphics. It is possible to enhance the card's utility in daily tasks by adding extra features like barcodes and QR codes. The questionnaire distributed provides insights into participants' responses, showing an increase in their confidence in using the software and understanding of good design. The conclusion of this training is that with the right teaching methods and hands-on practice, participants can develop applicable design skills. This initial training will be continued and developed so that participants can immediately apply it to create functional and appealing identity cards. ABSTRAK Pelatihan desain kartu identitas menggunakan Adobe Photoshop bertujuan untuk memberikan keterampilan kepada siswa SMA dalam desain grafis serta pemahaman tentang pentingnya elemen desain yang efektif. Peserta diperkenalkan pada prinsip-prinsip desain yang mencakup kesederhanaan, keterbacaan, dan penggunaan warna yang mencerminkan identitas sekolah atau institusi. Melalui materi yang interaktif dan praktis, peserta belajar menggunakan fungsi dasar Adobe Photoshop, seperti crop, resize, dan layer, yang esensial dalam pengeditan foto. Selain itu, pelatihan ini juga menekankan pentingnya elemen visual yang menarik, seperti logo dan grafik unik, yang dapat meningkatkan daya tarik kartu identitas. Fitur tambahan seperti barcode dan QR code diajarkan untuk menambah fungsionalitas kartu dalam kegiatan sehari-hari. Kuesioner yang dibagikan memberikan wawasan mengenai tanggapan peserta, menunjukkan peningkatan kepercayaan diri para peserta dalam menggunakan software serta pemahaman tentang desain yang baik. Kesimpulan dari pelatihan ini adalah bahwa dengan metode pengajaran yang tepat dan praktik langsung, peserta dapat mengembangkan keterampilan desain yang aplikatif. Pelatihan awal ini selanjutnya dilanjutkan dan dikembangkan agar langsung dapat dipraktikan menjadi hasil kartu identitas yang dapat digunakan.

SELAMATKAN HIDUP DENGAN BANTUAN HIDUP DASAR DI GEREJA KATOLIK SANTA PERAWAN MARIA RATU Nataprawira, Sari Mariyati Dewi; Andria Priyana; Louise Audrey Sukianto; Kasvana; Nikita Tan
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33847

Sudden Cardiac Arrest (SCA) is a condition where the heart suddenly stops functioning, leading to a lack of cardiac hemodynamic throughout the body. This condition, caused by a loss heart’s electrical activity, mostly occurs in public places such as offices, church, and so on. Quick and proper treatment for this condtion can reduce the mortality rate of those who experience it. Providing basic life support is an emergency treatment method for SCA. This method can be performed by anyone who is trained. Because this condition can occurs anywhere, such as in a church, it is necessary to prove basic life support training to staff, officers, and youth in those locations. Catholic church St. Mary the Vurgin Queen serves over 3.000 church members in Kebayoran, South Jakarta. As a public facility, SCA can occurs among church members, whether they are participating in religious activities or activities that support religious activities. Therefore, it is important for church staff and youth to be equipped with the ability to recognize the signs of SCA and perform initial treatment before medical personnel arrive or the patient is taken to medical facilities. This activities involves providing training to church staff and youth on recognizing SCA and performing Cardiopulmonary Resuscitation (CPR). It it hoped that, after compliting this training, church staff and youth will be equipped to provide initial treatment for SCA. Sudden Cardiac Arrest (SCA) is a condition where the heart suddenly stops functioning, leading to a lack of cardiac hemodynamic throughout the body. This condition, caused by a loss heart’s electrical activity, mostly occurs in public places such as offices, church, and so on. Quick and proper treatment for this condtion can reduce the mortality rate of those who experience it. Providing basic life support is an emergency treatment method for SCA. This method can be performed by anyone who is trained. Because this condition can occurs anywhere, such as in a church, it is necessary to prove basic life support training to staff, officers, and youth in those locations. Catholic church St. Mary the Vurgin Queen serves over 3.000 church members in Kebayoran, South Jakarta. As a public facility, SCA can occurs among church members, whether they are participating in religious activities or activities that support religious activities. Therefore, it is important for church staff and youth to be equipped with the ability to recognize the signs of SCA and perform initial treatment before medical personnel arrive or the patient is taken to medical facilities. This activities involves providing training to church staff and youth on recognizing SCA and performing Cardiopulmonary Resuscitation (CPR). It it hoped that, after compliting this training, church staff and youth will be equipped to provide initial treatment for SCA.

INTERVENSI MENDONGENG CERITA RAKYAT UNTUK MENINGKATKAN NASIONALISME ANAK DI PANTI ASUHAN Imanuel , Dastin; Billy Nugroho; Daffydd Kenneth; Alessandro Bernard; Wiradika; Sri Tiatri
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33849

This study aims to address the decline in the sense of nationalism among children in orphanages through the intervention of storytelling folk tales rich in Pancasila values. The methodology employed involves pre-test and post-test measures to assess changes in nationalism attitudes before and after the intervention. The intervention consisted of screening folk tale films, such as Lutung Kasarung and Si Pitung, followed by traditional storytelling and a psychoeducation session themed "Learning Pancasila Values and Love for the Homeland Through Folk Tales." The results indicate a significant increase in the children's nationalism attitudes following the intervention, with the average pre-test score rising from 70.7 to 105.0 in the post-test, as demonstrated by the paired sample t-test. This evidence supports the effectiveness of folk tale-based interventions in enhancing the nationalism spirit among children. The study contributes to the development of character education grounded in folk tales, providing practical insights for educators and caregivers in orphanages to instill Pancasila values and nationalism from an early age. ABSTRAK Penelitian ini bertujuan untuk mengatasi penurunan semangat nasionalisme di kalangan anak-anak panti asuhan melalui intervensi mendongeng cerita rakyat yang sarat dengan nilai-nilai Pancasila. Metode yang digunakan adalah pre-test dan post-test untuk mengukur perubahan sikap nasionalisme sebelum dan sesudah intervensi. Intervensi dilakukan melalui pemutaran film cerita rakyat, seperti Lutung Kasarung dan Si Pitung, yang diikuti dengan mendongeng secara tradisional dan sesi psikoedukasi bertema "Belajar Nilai Pancasila dan Cinta Tanah Air Lewat Dongeng Cerita Rakyat." Hasil penelitian menunjukkan adanya peningkatan signifikan dalam sikap nasionalisme anak-anak setelah intervensi, dengan rata-rata skor pre-test 70.7 meningkat menjadi 105.0 pada post-test, dibuktikan melalui uji paired sample t-test. Hal ini membuktikan bahwa intervensi berbasis cerita rakyat efektif dalam meningkatkan semangat nasionalisme anak-anak. Penelitian ini berkontribusi pada pengembangan pendidikan karakter berbasis cerita rakyat, memberikan wawasan praktis bagi para pendidik dan pengasuh di panti asuhan untuk menanamkan nilai-nilai Pancasila dan nasionalisme sejak usia dini.

PERANCANGAN APLIKASI INVENTORI BARANG BERBASIS WEB PADA BENGKEL HYDRAULIC STEERING GEAR Fernando, Liko; Tony
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33950

Hydraulic Steering Gear Workshop is a workshop that offers spare parts, repair services to the process of installing ship spare parts, there are several problems that occur in the workshop including lack of stock, errors in recording goods, to duplication of data in the process of documentation of incoming and outgoing goods. Based on the existing problems, this study was conducted to develop a web-based Inventory Application that aims to make time more effective in searching for incoming and outgoing goods data, and to avoid duplication of goods data in the warehouse. The design of the Inventory Application uses a software development methodology, namely Scrum, and the php programming language with a MySQL Database. The results of this study are a web-based Inventory Application that can help workshop owners in searching for and organizing goods in the workshop warehouse ABSTRAK Bengkel Hydraulic Steering Gear adalah bengkel yang menawarkan suku cadang, jasa perbaikan hingga proses pemasangan suku cadang kapal, terdapat berberapa masalah yang berlangsung dalam bengkel diantaranya kekurangan stok, kekeliruan dalam pendataan barang, hingga duplikasi data dalam proses dokumentasi barang yang masuk dan keluar. Berdasarkan permasalahan yang ada maka penelitian ini dilaksanakan untuk mengembangkan Aplikasi Inventori berbasis web yang bertujuan untuk mengefektifkan waktu dalam mencari pendataan barang yang masuk dan keluar, serta menghindari terjadinya duplikasi sebuah data barang dalam gudang. Perancangan Aplikasi Inventory menggunakan metodologi pengembangan perangkat lunak yaitu Scrum, dan bahasa pemograman PHP dengan database MySQL. Hasil dari penelitian ini adalah Aplikasi Inventori berbasis web yang dapat membantu pemilik bengkel dalam mencari dan menata barang yang ada di dalam gudang bengkel.

PENDAMPINGAN PENYUSUNAN LAPORAN PENJUALAN KONSINYASI PADA GALLERY SENI SELASAR 10 Hastuti, Rini Tri; Vivian Huang; Daniel Alexander
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33951

Consignment sales are the best alternative choice because there are several advantages and have relatively smaller risks. The benefits obtained are not only from the person who entrusts the goods/depositor but also the recipient of the goods/commissioner. Among these benefits are that the company can expand its marketing area, the recipient of the goods does not need a large capital to increase their merchandise and the consignor does not bother to rent a place to sell their merchandise and the consignor does not bother to rent a place to sell their merchandise so that it can save on space costs. The PKM topic that we will implement is training in compiling consignment sales reports at the Selasar 10 Gallery Shop. Mitra's business field is a gallery that sells various handicraft and fashion products from various brands. This gallery functions as a destination channel to accommodate the best products from several craftsmen and is sold with a consignment or consignment system. The problem found during the interview with Mitra was that the consignment sales recording system was still relatively simple and manual. So with this problem, the PKM Team offers a solution to provide knowledge sharing by providing training on how to record consignment sales more systematically and meet the rules of financial reporting in accordance with applicable accounting standards. The target outputs to be achieved from this training activity are: Mandatory outputs in the form of publications in the Serina journal and additional outputs in the form of IPR. ABSTRAK Sistem jual konsinyansi menjadi alternatif pilihan terbaik karena memiliki beberapa keuntungan dan memiliki resiko yang relative lebih rendah. Keuntungan yang didapatkan dari kedua pihak yaitu pihak penitip dan pihak komisioner. Keuntungnan tersebut adalah perusahaan (pihak penitip) dapat memperluas daerah penjualannya, sedangkan pihak penerima barang tidak memerlukan modal yang besar untuk memperbanyak barang dagangannya dan penitip barang tidak menyewa tempat untuk menjual barang dagangannya sehingga dapat menghemat biaya tempat. Topik PKM yang akan kami laksanakan adalah pelatihan penyusunan laporan penjualan konsinyasi pada Gallery Shop Selasar 10. Bidang usaha Mitra adalah sebuah galery yang menjual berbagai produk handycraft dan fashion dari berbagai merk. Gallery ini berfungsi sebagai kanal destinasi untuk menampung produk-produk terbaik dari beberapa pengrajin dan dijual dengan sistem titip jual atau konsinyasi. Permasalahan yang ditemukan pada saat wawancara dengan Mitra adalah sistem pencatatan penjualan konsinyasi tersebut masih relatif sederhana dan manual. Sehingga dengan masalah tersebut pihak Tim PKM menawarkan solusi untuk memberikan sharing ilmu dengan memberikan pelatihan bagaimana mencatat penjualan konsinyasi tersebut lebih sistematis dan memenuhi kaidah aturan pelaporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Target luaran yang akan dicapai atas kegiatan pelatihan ini adalah: Luaran wajib berupa publikasi pada jurnal Serina dan luaran tambahan berupa HKI.

SEMBUH CEPAT DENGAN MENINGKATKAN KEMAMPUAN MERAWAT LUKA DI GEREJA KATOLIK SANTA PERAWAN MARIA RATU Sidarta, Erick; Triyana Sari; Bryan Anna Wijaya; Fiona Valencia Setiawan
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33958

Catholic church St. Mary the Virgin Queen is a catholic church at Kebayoran, South Jakarta. This church serves over 3.000 church members from the Kebayoran Baru, South Jakarta and Pasar Santa. Like other places of worship, this church regularly holds activities such as Mass and various celebrations. The preparations for these activities vary, including event set up and decorations. During these activities, if workers are not careful, accidents can occur, potentially leading to injuries. In general, wound is an opening in the skin, which serves as the body’s protective layer. This condition allows germs to enter the body and potentially cause an infection. Incorrect initial treatment of a wound, such as using toothpaste for burns, can worsen the condition of the wound. This treatment will only increase suffering and worsen the severity of tissue damage. Therefore, these activities aim to conduct wound care training at catholic church St. Mary the Virgin Queen, Block Q. In addition, this activity aims to enhance the understanding of church staff and volunteers, enabling them to help individual recover quickly from injuries and avoid complications. After completing this training, it is hoped that staff and volunteers will be equipped to provide accurate and appropriate initial wound care based on the type of the wound. ABSTRAK Gereja Katolik Santa Perawan Maria Ratu Blok Q adalah gereja Katolik yang berlokasi di Kebayoran Jakarta Selatan. Gereja ini melayani lebih dari 3000 jemaat dari area Kebayoran Baru, Jakarta Selatan dan Pasar Santa. Seperti tempat ibadah pada umumnya gereja ini mengadakan kegiatan rutin seperti misa dan perayaan. Persiapan yang dilakukan pun beragam, mulai dari persiapan acara hingga dekorasi. Pada kegiatan yang dilakukan, bila pekerjanya kurang hati-hati maka bisa terjadi kecelakaan yang menimbulkan luka. Pada umumnya luka adalah terbukanya jaringan kulit yang merupakan lapisan pelindung tubuh. Kondisi ini menyebabkan masuknya kuman kedalam tubuh dan menyebabkan infeksi. Semakin besar dan dalam luka tersebut maka resiko infeksi menjadi lebih besar. Perawatan luka juga menentukan kesembuhan luka teresbut. Penanganan awal pada luka yang tidak benar dapat memperberat kondisi luka tersebut, seperti pada penanganan luka bakar yang menggunakan pasta gigi. Perlakuan ini hanya akan menambah penderitaan dan beratnya kerusakan jaringan. Tidak semua orang mengetahui penanganan luka yang benar, oleh karena itu diadakan pelatihan mengenai perawatan luka di gereja Katolik Santa Perawan Maria Ratu Blok Q. Selain untuk memberikan pengetahuan, kegiatan ini juga bertujuan untuk meningkatkan pengetahuan staf dan aktivis di gereja tersebut sehingga orang yang mengalami luka dapat sembuh dengan cepat dan terhindar dari kecacatan. Setelah mengikuti pelatihan ini, diharapkan para staf dan aktivis di gereja tersebut dapat memberikan penangan awal luka yang benar dan sesuai dengan jenis luka.

PELATIHAN MEMBUAT KREASI KARYA DARI BAHAN TANAH LIAT DI RUANG PUBLIK TERBUKA RAMAH ANAK JAKARTA Kusuma, Heru Budi; Angel Avrilia Lisni; Sharlene
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33971

The programs implemented by RPTRA during the Covid-19 pandemic are: (a) implementing environmental cleanliness of RPTRA; (b) maintaining plants; (c) maintaining RPTRA facilities and infrastructure. The RPTRA programs expected by the community during the Covid-19 pandemic are: (a) The public is allowed to visit RPTRA even though it is implemented with strict health protocols; (b) The public is allowed to exercise and play in RPTRA in accordance with strict health protocols; (c) Educational programs in RPTRA are still implemented online (Rustanto & Akhmad, 2020). Taman Apel as an RPTRA (Child-Friendly Integrated Public Space) has great potential to become an attractive creative facility for the community, especially children and families. Overall, training in making creative works using clay is an exciting and educational activity. After participants have mastered the basic forming techniques, the training will continue with an introduction to decoration techniques. Decoration is an important aspect of ceramic art that can provide aesthetic value and uniqueness to the work. Some of the decoration techniques introduced include scratching, painting, and the use of engobe. Etching is done by etching the surface of the clay using certain tools to create patterns or designs. By mastering basic techniques and understanding the comprehensive manufacturing process, participants are expected to be able to create works that are not only visually beautiful, but also have high artistic value. In addition, this training also builds a creative community among participants, creating a network that can support the growth and development of ceramic art in the future. ABSTRAK Program yang dijalankan RPTRA pada masa pandemi Covid-19 yaitu: (a) melaksanakan kebersihan lingkungan RPTRA; (b) melakukan pemeliharaan tanaman; (c) melakukan pemeliharaan sarana dan prasarana RPTRA. Program RPTRA yang diharapkan oleh masyarakat pada masa pandemi Covid-19 yaitu: (a) Masyarakat diperbolehkan berkunjung ke RPTRA meskipun dilaksanakan dengan prokes yang ketat; (b) Masyarakat boleh melakukan olahraga dan bermain di RPTRA sesuai dengan prokes yang ketat; (c) Program edukasi di RPTRA tetap dilaksanakan secara daring (Rustanto & Akhmad, 2020). Taman Apel sebagai RPTRA (Ruang Publik Terpadu Ramah Anak) memiliki potensi besar untuk menjadi fasilitas berkreasi yang menarik bagi masyarakat, khususnya anak-anak dan keluarga. Secara keseluruhan, pelatihan membuat karya kreatif menggunakan bahan tanah liat merupakan kegiatan yang mengasyikkan dan mendidik. Setelah peserta menguasai teknik dasar pembentukan, pelatihan akan dilanjutkan dengan pengenalan pada teknik dekorasi. Dekorasi merupakan aspek penting dalam seni keramik yang dapat memberikan nilai estetika dan keunikan pada karya. Beberapa teknik dekorasi yang diperkenalkan antara lain penggoresan, pengecatan, dan penggunaan engobe. Penggoresan dilakukan dengan cara menggores permukaan tanah liat menggunakan alat tertentu untuk menciptakan pola atau desain. Dengan menguasai teknik-teknik dasar dan memahami proses pembuatan yang komprehensif, peserta diharapkan dapat menciptakan karya yang tidak hanya indah secara visual, tetapi juga memiliki nilai seni yang tinggi. Selain itu, pelatihan ini juga membangun komunitas kreatif di antara peserta, menciptakan jejaring yang dapat mendukung pertumbuhan dan perkembangan seni keramik di masa depan

PENGELOLAAN DANA DONASI VIHARA PADA VIHARA BUDHI DHARMA Wijaya, Henryanto; Clessia Caroline Reonaldi; Jessica
Jurnal Serina Abdimas Vol 3 No 1 (2025): 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.v3i1.33972

Vihara Budhi Dharma is a place of worship for Buddhists. A lack of understanding regarding fund management in religious foundations can lead to disorder in fund management, which has the potential to result in losses. Therefore, to broaden the knowledge of the administrators, our PKM team from the Faculty of Economics and Business, Tarumanagara University will conduct socialization and training on fund management for religious foundations. Through this activity, it is hoped that the religious foundation can implement transparent, accountable fund management that complies with applicable accounting standards. Attention to financial record-keeping and the preparation of financial reports is crucial as it reflects the financial condition of the religious foundation. This is important for increasing donor trust and for carrying out both religious and social activities. The advancement of technology also serves as a tool for effective fund management. Skilled, competent, and quality Human Resources (HR) are also essential for the successful implementation of this initiative. The solution we provide is to conduct a Focus Group Discussion (FGD) together with the temple management to identify the problems in Vihara Budhi Dharma. Our team has found that socialization and training on how to manage temple donation funds are necessary. This socialization and training will also include accounting and finance training, financial planning stages, strategy implementation, human resources development, and technology utilization. It is hoped that through this series of processes, Vihara Budhi Dharma will be able to produce positive outcomes, manage its funds effectively, enhance donor trust, and ensure the financial sustainability of the temple in carrying out its religious and social programs. ABSTRAK Vihara Budhi Dharma merupakan tempat beribadah keagamaan bagi umat Buddha. Kurangnya pemahaman mengenai pengelolaan dana pada Yayasan keagamaan dapat menimbulkan ketidakteraturan dalam pengelolaan dana yang berpotensi mengakibatkan kerugian. Sehingga dalam rangka memperluas wawasan pengurus tersebut, tim PKM kami yang berasal dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara akan melaksanakan sosialisasi dan pelatihan mengenai pengelolaan dana bagi Yayasan keagamaan. Dengan berlangsungnya kegiatan ini, diharapkan agar Yayasan keagamaan dapat menerapkan pengelolaan dana yang transparan, akuntabel, dan sesuai standar akuntansi yang berlaku. Dimulai dari pencatatan keuangan hingga penyusunan laporan keuangan sangat penting untuk diperhatikan karena dapat mencerminkan kondisi keuangan Yayasan keagamaan. Hal ini tentunya menjadi hal yang penting untuk meningkatkan kepercayaan donatur dan juga dalam menjalankan kegiatan keagamaan maupun sosial. Berkembangnya teknologi juga menjadi salah satu sarana dalam melaksanakan pengelolaan dana. Sumber Daya Manusia (SDM) yang cakap, kompeten, dan berkualitas juga menunjang pelaksanaan ini. Solusi yang dapat kami berikan adalah dengan melakukan Forum Group Discussion (FGD) bersama dengan pengurus vihara untuk mengidentifikasi masalah-masalah yang dialami. Tim kami menemukan bahwa sosialisasi dan pelatihan mengenai cara pengelolaan dana donasi vihara perlu untuk dilaksanakan. Sosialisasi dan pelatihan ini juga dilengkapi dengan pelatihan akuntansi dan keuangan, tahapan perencanaan keuangan, penerapan strategi, pengembangan sumber daya manusia (SDM), serta pemanfaatan teknologi. Diharapkan melalui serangkaian proses tersebut, Vihara Budhi Dharma mampu menghasilkan output yang positif, mengelola dananya secara efektif, meningkatkan kepercayaan donator, sehingga dapat menjaga keberlanjutan keuangan vihara dalam menjalankan program-program keagamaan dan sosialnya.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Carla Olyvia Doaly

Contact Email
carlaol@ft.untar.ac.id

Phone
-

Journal Mail Official
jsa@untar.ac.id

Editorial Address
Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara Kampus 1 Jl. Letjen S. Parman No.1 Jakarta 11440 021-5671747 Ext. 215

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Carla Olyvia Doaly

Contact Email carlaol@ft.untar.ac.id

Phone -

Journal Mail Official jsa@untar.ac.id

Editorial Address Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara Kampus 1 Jl. Letjen S. Parman No.1 Jakarta 11440 021-5671747 Ext. 215

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Carla Olyvia Doaly

Contact Email
carlaol@ft.untar.ac.id

Phone
-

Journal Mail Official
jsa@untar.ac.id

Editorial Address
Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara Kampus 1 Jl. Letjen S. Parman No.1 Jakarta 11440 021-5671747 Ext. 215

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA