Abstract:Abstract: Business development can be hampered if the owner does not understand financial report. This happened to members of the Mina Lestari Fish Cultivators Group. Most of the mebers are unable to make financial reports.…
ts. This absence of these financial reports will also hinder access to capital which will ultimately hinder business development. The purpose of this sevice is to provide training on making reports on cost of production and income statements. These financial reports can be used to access capital and develop their business. This community service is carried out using counseling method. The service team begins the service by introducing financial report and their elements. After that the servant teaches to make a report on the cost of production and income statements directly on the members’ catfish ponds. The service team also provides an overview of access to capital and business development to increas profit margin. The members of Mina Lestari Fish Cultivators Group are directly involved in every actifity. Through cooperation with various parties, this service can run smoothly so that the purpose of this service can be achieved.
Keywords: business development, cost of production, financial report, income statement
Abstrak: Perkembangan usaha bisa terhambat jika pemiliknya tidak memahami laporan keuangan. Hal tersebut terjadi pada anggota Kelompok Pembudidaya Ikan Mina Lestari. Sebagian besar anggota Kelompok Pembudidaya Ikan Mina Lestari tidak mampu membuat laporan keuangan. Tidak adanya laporan keuangan ini juga akan menghambat akses ke permodalan yang pada akhirnya akan menghambat perkembangan usaha. Tujuan dari pengabdian ini adalah memberikan pelatihan mengenai pembuatan laporan harga pokok produksi dan laporan laba rugi. Laporan keuangan tersebut bisa digunakan dalam mengakses permodalan dan mengembangkan usaha. Pengabdian ini dilakukan dengan metode penyuluhan. Tim pengabdi memulai pengabdian dengan mengenalkan laporan keuangan dan elemen-elemennya. Setelah itu pengabdi memengajarkan membuat laporan harga pokok produksi dan laporan laba rugi secara langsung pada kolam lele anggota. Tim pengabdi juga memberikan gambaran mengenai akses ke permodalan dan pengembangan usaha untuk meningkatkan margin laba. Anggota Kelompok Pembudidaya Ikan Mina Lestari terlibat secara langsung dalam setiap praktik penghitungan laba rugi usaha. Melalui Kerjasama dengan berbagai pihak, pengabdian ini dapat berjalan dengan lancar sehingga tujuan pengabdian ini bisa tercapai.
Kata kunci: harga pokok produksi; laporan keuangan; laporan laba rugi; pengembangan usaha
Abstract:Abstract: The role of information technology and information systems are two parts that cannot be separated. Both of them developed on the response of human urgency, which then has quite crucial influence and implications…
s in this era. The development of both is fast and varied, following the aspect of increasing human need for information quickly and accurately. One example of its development in this millennial era is the development of data processing tools in the form of a repository system. The repository is a storage-based service that offers digital materials in various formats managed by certain parties to its users. UPT.PTPH North Sumatra Province is a government agency engaged in the plant and horticulture sector that does not yet have a computerized information system. To obtain related information, workers or staff must manually search for the desired data. The prototyping model used in the design proved to be adaptive in dealing with change. The results of the study reveal that a multi-platform-based financial statement repository system in the form of websites and Android applications can speed up the report processing process, provide valid financial data and a more transparent and structured data management process.
Keywords: data management; information system; information technology; prototyping model; repository.
Abstrak: Peran teknologi informasi dan sistem informasi merupakan dua bagian yang tidak dapat dipisahkan. Keduanya berkembang atas respon urgensi manusia, yang kemudian memiliki pengaruh dan implikasi yang cukup krusial pada zaman ini. Perkembangan keduanya yang cepat dan variatif, mengikuti dari aspek peningkatan kebutuhan manusia terhadap informasi secara cepat dan akurat. Salah satu contoh dari perkembangannya pada zaman millenial ini adalah berkembangnya alat bantu pengolahan data berupa sistem repository. Repository adalah sebuah fasilitas storage-based service yang menawarkan bahan digital dalam berbagai format yang dikelola oleh pihak tertentu kepada kalangan penggunanya. UPT.PTPH Provinsi Sumatera Utara adalah instansi pemerintah yang bergerak di sektor tanaman dan hortikultura yang belum memiliki sistem informasi terkomputerisasi. Untuk mendapatkan informasi terkait, para pekerja ataupun staff harus secara manual mencari data yang diinginkan. Prototyping model yang digunakan dalam perancangan terbukti adaptif dalam menangani perubahan. Hasil penelitian mengungkap bahwa sistem repository financial statement berbasis multi platform berupa website dan aplikasi andoid dapat mempercepat proses pengerjaan laporan, memberikan data keuangan yang valid serta proses pengelolaan data yang lebih transparan dan terstruktur.
Kata Kunci: model prototyping; pengelolaan data; repository; sistem informasi; teknologi informasi.
Abstract:Abstract: PJU (Public Street Lighting), is regulated in the regulation of the Minister of Transportation of the Republic of Indonesia Number 27 of 2018, concerning street lighting. In line with the statement of the village…
ge minister, development of underdeveloped areas and transmigration (Mendes PDTT), eko putro Sandjojo, said that village funds could be used to make street lamps for villages that do not have street lights. The area of the northern ring road, sub-district of datuk bandar timur in the direction of the port of Teluk Nibung, part of the road has no street lighting at night, plus the road conditions are still classified as red soil. Based on the results of field observations, the team researched making cheap street lamps, by utilizing the basic work system of the joule tief circuit, where the input is 7.4 VDC (in 3.7VDC arranged in series-parallel) with a lamp load of 12 watts multiplied by 4 lamps, with a total load. 48 watts, get the frequency measurement results of 12.30 Khz and Iout 0.14A, and Vpk-pk 82 V. Charging input is 7.4VDC, the current 19800mAh in the battery is divided by the maximum current of the solar module 1 watt, which is 160mA, so the charging time the battery is in the range of 2.1 hours. For the design of the lampposts that were made, using a paralon pipe with a length of 5m, with a circle diameter of 9cm, and a second pole connecting 1.5 m long with a circle diameter of 5cm.
Keywords: Cheap street lights; joule tief series; 1 watt solar panel
Abstrak : PJU (Penerangan Jalan Umum), diatur dalam peraturan mentri perhubungan republik indonesia nomor 27 tahun 2018, tentang alat penerangan jalan. Sejalan dengan pernyataan mentri desa, pembangunan daerah tertinggal dan transmigrasi (Mendes PDTT) eko putro Sandjojo, mengatakan bahwa dana desa bisa digunakan untuk membuat lampu jalan bagi desa yang tidak memiliki lampu jalan. Wilayah jalan lingkar utara, kecamatan datuk bandar timur searah menuju pelabuhan teluk nibung, sebahagian dari jalan tersebut tidak memiliki penerangan jalan dimalam hari, ditambah dengan kondisi jalan yang masih tergolong tanah merah. Berdasarkan hasil pengamatan dilapangan maka tim meneliti membuat lampu jalan murah, dengan memanfaatkan dasar sistem kerja rangkaian joule tief, dimana untuk input 7,4 VDC (in 3,7VDC disusun seri-paralel) dengan beban lampu 12 watt dikalikan 4 lampu, dengan total beban 48 watt, mendapati hasil pengukuran frequensi 12,30 Khz dan Iout 0,14A, dan Vpk-pk 82 V. Pengisian input 7,4VDC didapati, arus 19800mAh pada baterai dibagi dengan arus maksimum modul surya 1 watt, yaitu 160mA, sehingga lama pengisian baterai berada pada rentang waktu 2,1 jam. Untuk rancangan tiang lampu yang dibuat, menggunakan pipa paralon dengan panjang 5m, dengan diameter lingkaran 9cm, dan penyambung tiang kedua sepanjang 1,5 m dengan diameter lingkaran 5cm.
Kata Kunci : Lampu jalan murah; rangkaian joule tief; panel surya 1 watt
Abstract:Abstract: Payroll is an acceptance in return from the employer to the employee for a job or service that has been done and is expressed or valued in the form of money determined on the basis of an agreement or legislation…
n and is paid on the basis of an employment agreement between the employer and the employee including benefits, both for the employees themselves and for the family. This research takes place at PT. Astro Niaga Jaya. The payroll process at PT. Astro Niaga Jaya is still conventional. Salary calculations are based on different details that hinder the performance process of the human resources department. Errors in calculating salaries can be fatal because it will affect the preparation of financial statements. Therefore, it is necessary to have an employee payroll information system so that the human resources department is not wrong in collecting employee payroll data. The purpose of this paper is to design employee attendance and payroll information systems at PT. Astro Niaga Jaya using Waterfall method in order to produce information that is fast, precise and accurate. The Waterfall method is often used in designing an information system. Payroll Information System can work effectively and efficiently.
Keywords: payroll, information, system
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.