Anggun hilendri Lestari, Lukman Effendy, Nungki Kartikasari
{"title":"PENINGKATAN PENGELOLAAN KEUANGAN YAYASAN MELALUI PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PADA YAYASAN AS-SHOFI DI DESA MONTONG ARE KECAMATAN KEDIRI LOMBOK BARAT","authors":"Anggun hilendri Lestari, Lukman Effendy, Nungki Kartikasari","doi":"10.29303/independen.v3i1.79","DOIUrl":"https://doi.org/10.29303/independen.v3i1.79","url":null,"abstract":"Foundation is a non-governmental organization that operates outside the institutionalized political structure and is a volunteer service entity that aims to help others in reducing social problems. The financial statements of this foundation are needed as accounting information for users, both internal and external parties, such as donors, foundations, creditors, organizational members, and other parties for decision making (Anand, 2018). This community service activity will develop an accounting information system at a Foundation. Asshofi Raehan Lombok Foundation is a non-profit organization engaged in education. The method used in carrying out this activity is the design of an accounting information system in the form of a Foundation financial reporting application, training on the use of the application accompanied by ongoing assistance in the form of consultation if problems occur in the use of the application. Based on the results of community service, it can be concluded that the daily administrators and implementers at the Asshofi Raehan Lombok Foundation do not know about the existence of accounting standards that should be used to account for their financial management by making or compiling financial reports with applicable standards, namely using PSAK No. 45, Statement of Financial Accounting Standards concerning Financial Reporting of Non-Profit Entities.","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128778266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PELATIHAN DAN PENDAMPINGAN AKUNTANSI BERBASIS AKRUAL DAN MANAJEMEN KREATIVITAS BAGI KELOMPOK PENGEPUL METE DALAM MASA PANDEMI COVID DI DESA SELELOS KECAMATAN GANGGA KABUPATEN LOMBOK UTARA","authors":"Endar Endar pituringsih, Lilik Handajani, Ayudia Sokarina","doi":"10.29303/independen.v3i1.138","DOIUrl":"https://doi.org/10.29303/independen.v3i1.138","url":null,"abstract":"Kegiatan penyuluhan dan pelatihan tentang penyusunan akuntansi berbasis akrual dan manjemen kreatifitas pada pengusaha mete di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara dimasa covid 19 guna meningkatkan penghasilan. Hal ini bertujuan untuk memberikan pemahaman dan pelatihan kepada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Selain itu, pelatihan ini dilakukan untuk memberikan pengetahuan kepada pengepul mete tentang pentingnya membuat laporan keuangan berbasis akrual dan manajemen kreatifitas, sehingga dapat dikelola dengan baik. Pada akhirnya kegiatan ini diharapkan menghasilkan SDM yang mampu untuk membuat pencatatan pembukuan, pengelolaan keuangan dan mendapatkan ide-ide baru. Kegiatan pelatihan ini akan ditujukan pada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi yang relevan dengan kebutuhan pengepul mete sesuai PSAK 1. Harapan lain dari kegiatan ini dapat menjadi sarana untuk melaksanakan kegiatan pengabdian kepada masyarakat, khususnya memberikan penyuluhan dan pelatihan penyusunan akuntnasi berbasis akrual dan manajemen kreatifitas. \u0000 ","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117340692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PELATIHAN PENGEMASAN PRODUK PADA USAHA MIKRO SAMBEL PECEL BU KARJO KOTA MADIUN","authors":"A. Wijaya","doi":"10.29303/independen.v3i1.115","DOIUrl":"https://doi.org/10.29303/independen.v3i1.115","url":null,"abstract":"Produk sambel pecel merupakan produk salah satu produk unggulan di Kota Madiun Jawa Timur. Industri pembuatan sambel pecel di Kota Madiun berkembang dengan baik dan luas yang umumnya berbasis pada industri rumah tangga. Sebagai upaya mempertahankan dan mengembangkan industri sambel pecel di Kota Madiun, UMKM perlu melakukan berbagai upaya inovasi. Salah satunya melalui inovasi dalam hal pengemasan produk. Kegitan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan pengemasan produk pada usaha mikro Sambel Pecel Bu Karjo Kota Madiun. Metode pelaksanaan kegiatan ini dimulai dengan identifikasi masalah mitra, kordinasi pelaksanaan kegiatan, pelaksanaan kegiatan dan evaluasi atas pelaksanaan kegiatan. Kegiatan pelatihan pengemasan produk dilaksanakan dengan metode presentasi dan diskusi serta praktik langsung pengemasan produk sambel pecel pada mitra. Hasil kegiatan pengabdian masyarakat ini menunjukkan adanya peningkatan pengetahuan dan ketrampilan dari usaha mikro sambel pecel Bu Karjo Kota Madiun yang terlihat dari nilai pres-test dan post-test terkait dengan pengemasan produk. Peningkatan ketrampilan dan pengetahun tentang pengemasan produk bagi mitra diharapkan mampu meningkatkan daya tarik dan daya saing dari produk sambel pecel yang diproduksi oleh Usaha Mikro Sambel Pecel Bu Karjo Kota Madiun.","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125219315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pendampingan Cara Perhitungan dan Pelaporan PPh 21 Karyawan RSIA Permata Hati Mataram","authors":"Bambang Ca","doi":"10.29303/independen.v2i2.75","DOIUrl":"https://doi.org/10.29303/independen.v2i2.75","url":null,"abstract":"This service aims to assist employees in calculating and reporting Income Tax (PPh) 21 on salaries and other receipts received by employees. The calculation of the amount of taxes uses excel while reporting uses the e-filling facility provided by the Director General of Taxes. \u0000The service method consists of 1) Lecture method, through this method participants are given knowledge and understanding through presentations by presenters and motivation to have the willingness to apply the application. This method is carried out for 1/2 hour, 2) The tutorial method Participants are given a guide on the steps for calculating PPh 21. This method is carried out for 1/2 hour., 3) A practice session, Participants practice the steps they have learned This method is carried out during 1 hour, 4) Discussion method Participants are given the opportunity to discuss the problems they face related to difficulties in calculation and reporting. This method is carried out for 1 hour. \u0000After the training, employees have been able to calculate PPh 21 and report via e-filling. \u0000The training challenge is that it is still necessary to improve the operation of excel applications and intermediate and advanced level formulas, while reporting requires repeated and continuous training.","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114641671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"MENGGAGAS KONSEP KESEJAHTERAAN DESA BERBASIS RISET PARTISIPASI","authors":"Ayudia Sokarina","doi":"10.29303/independen.v2i2.55","DOIUrl":"https://doi.org/10.29303/independen.v2i2.55","url":null,"abstract":"Membebaskan identitas desa sebagai tempat bagi kaum marjinal menjadi tanggung jawab semua pihak. Peneleh Research Institute bekerja sama dengan Universitas Sulawesi Barat melakukan pengabdian kepada masyarakat di Desa Pamboborang, Kabupaten Banggae, Sulawesi Barat yang ditujukan untuk mengkontruksi strategi peningkatan kesejahteraan masyarakat berbasis riset partisipasi. Teknik pengumpulan data dalam kegiatan ini menggunakan diskusi kelompok terfokus, wawancara mendalam, dan mengobservasi. Hasilnya berupa pemetaan struktur sosial, ekonomi, dan budaya desa dalam mengidentifikasi isu pembangunan dan menggali potensi yang dimiliki desa, sehingga dapat digunakan sebagai bahan baku untuk merancang berbagai aksi pemberdayaan dalam mencapai kesejahteraan desa.","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"2003 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128699999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rina Maulina, Ika Rahmadani, Sari Maulida Vonna, Linda Rahmazaniati
{"title":"GREEN ACCOUNTING: PEMANFAATAN BANK SAMPAH UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI BANK SAMPAH UNILAK RIAU","authors":"Rina Maulina, Ika Rahmadani, Sari Maulida Vonna, Linda Rahmazaniati","doi":"10.29303/independen.v2i2.49","DOIUrl":"https://doi.org/10.29303/independen.v2i2.49","url":null,"abstract":"ABSTRAK \u0000Salah satu permasalahan besar yang dialami kota-kota besar di Indonesia adalah persampahan. Sampah dapat diartikan sebagai konsekuensi adanya aktivitas kehidupan manusia.Tidak dapat dipungkiri, sampah akan selalu ada selama aktivitas kehidupan masih terus berjalan. Setiap tahunnya, dapat dipastikan volume sampah akan selalu bertambah seiring dengan pola konsumerisme masyarakat yang semakin meningkat. Kementerian Lingkungan Hidup mencatat rata-rata penduduk Indonesia menghasilkan sekitar 2,5 liter sampah per hari atau 625 juta liter dari jumlah total penduduk. Abdimas ini bertujuan agar mengubah mindset Mitra tentang paradigma pengelolaan sampah yang bertumpu pada pendekatan akhir sudah saatnya ditinggalkan dan diganti dengan paradigma baru. Paradigma yang menganggap sampah sebagai sumber daya yang mempunyai nilai ekonomis dan dapat dimanfaatkan, misalnya, untuk energi, kompos, pupuk, dan bahan baku industri. Pengelolaan sampah dapat dilakukan dengan pendekatan yang komprehensif. Dimulai dari hulu, yaitu sejak suatu produk yang berpotensi menjadi sampah belum dihasilkan. Dilanjutkan sampai ke hilir, yaitu pada fase produk sudah digunakan, sehingga menjadi sampah, yang kemudian dikembalikan ke media lingkungan secara aman. Tujuannya agar dapat mengurangi sampah di TPS/TPA dan mendorong pemberdayaan ekonomi masyarakat, melalui pemanfaatan sampah dengan program 3R (Reduce, Reuse dan Recycle). \u0000Kata Kunci: Green Accounting, Bank Sampah, Perekonomian \u0000 \u0000ABSTRACT \u0000One of the big problems faced by big cities in Indonesia is solid waste. Garbage can be interpreted as a consequence of the activities of human life. It is undeniable that garbage will always exist as long as life activities continue. Every year, it is certain that the volume of waste will always increase along with the increasing consumerism of society. The Ministry of Environment noted that the average Indonesian population produces around 2.5 liters of waste per day or 625 million liters of the total population. This Abdimas aims to change Mitra's mindset about the waste management paradigm that is based on the final approach, it is time to leave it and replace it with a new paradigm. The paradigm that considers waste as a resource that has economic value and can be used, for example, for energy, compost, fertilizer, and industrial raw materials. Waste management can be done with a comprehensive approach. Starting from upstream, that is, since a product that has the potential to become waste has not been produced. Continued downstream, where the product has been used, so that it becomes waste, which is then returned to the environmental media safely. The goal is to reduce waste in TPS/TPA and encourage community economic empowerment, through the use of waste with the 3R (Reduce, Reuse and Recycle) program. \u0000Keywords: Green Accounting, Waste Bank, Economy","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132712009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENINGKATAN PENGETAHUAN TENTANG HIGINE DAN SANITASI SERTA IMPLEMENTASINYA PADA PEDAGANG KULINER KAKI LIMA, PADA PUSAT KULINER DI KELURAHAN PUNIA KOTA MATARAM","authors":"Taufiq Chaidir","doi":"10.29303/independen.v2i2.59","DOIUrl":"https://doi.org/10.29303/independen.v2i2.59","url":null,"abstract":"One of the primary human needs is food, therefore everyone must be able to fulfill it properly, meaning that food must not only be sufficient, but also the most important thing is to be able to provide nutritional intake and also must be hygienic and processing must pay attention to sanitation. The purpose of this community service is to increase the knowledge of culinary traders related to hygiene and sanitation in the food and beverage production process and traders can implement knowledge so that the resulting production can meet Law No. 32 on health. The method of implementing community service used is firstly observing targets related to the production process in producing culinary delights, secondly delivering the material, then continuing with discussions and forming a group team/officer who will monitor and evaluate the implementation of hygiene and sanitation principles in the production process carried out. by the merchant. The results of the service show that first, participants do not know what is meant by hygiene and sanitation and their effect on the products produced. This can be seen from the production process carried out on the floor, waste water disposal is still in an open channel, food storage is still mixed between food ingredients and finished food. Second, when the products sold to buyers do not meet the standards for selling food and beverages, this can be seen from the number of traders who do not cover food and drinks properly. Besides that, taking food does not use certain tools such as spoons.","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127209707","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"SOSIALISASI BASIC INVESTMENT “MENGENAL PASAR MODAL BAGI KAUM MILENEAL”","authors":"Rendy Mirwan Aspirandi","doi":"10.29303/independen.v2i2.52","DOIUrl":"https://doi.org/10.29303/independen.v2i2.52","url":null,"abstract":"GI BEI yang berjumlah 500 tersebut salah satunya berada di Universitas Muhammadiyah Jember (UM Jember). GI BEI UM Jember diresmikan pada tahun 2017. Umur yang telah menginjak 3 tahun ini, GI BEI UM Jember terus berperan aktif dalam melaksanakan edukasi pasar modal di tengah-tengah masyarakat. GI BEI yang berjumlah 500 tersebut salah satunya berada di Universitas Muhammadiyah Jember (UM Jember). GI BEI UM Jember diresmikan pada tahun 2017. Umur yang telah menginjak 3 tahun ini, GI BEI UM Jember terus berperan aktif dalam melaksanakan edukasi pasar modal di tengah-tengah masyarakat. Berdasarkan hasil observasi lapangan pada GI BEI UM Jember terdapat beberapa permasalahan yang berkaitan dengan proses sosialisasi pengetahuan bidang pasar modal. Berikut ini permasalahan sosialisasi pengetahuan bidang pasar modal yang dapat menjadi salah satu faktor penghambat proses inklusi bidang pasar modal. Pada sesi diskusi terdapat beberapa pertanyaan yang ditanyakan oleh peserta pengabdian masyarakat yang menanyakan berkisar mengenai risiko dan cara berinevstasi di pasar modal. GI BEI UM Jember yang telah memiliki kerjasama dengan Bursa Efek Indonesia dan Perusahaan Sekuitas yaitu Kresna Sekuritas dapat mewadahi peserta pengabdian masyarakat yang berkeinginan langsung berinvestasi di pasar modal.","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115377306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Baiq Ismiwati, Taufik Chaidir, Ida Ayu Putri.S, Siti Sriningsih
{"title":"PEMBERDAYAAN PENGGERAK PKK MELALUI PENGEMBANGAN KERAJINAN SAMPAH NON-ORGANIK DI DESA SANDIK KECAMATAN BATU LAYAR LOMBOK BARAT","authors":"Baiq Ismiwati, Taufik Chaidir, Ida Ayu Putri.S, Siti Sriningsih","doi":"10.29303/independen.v2i2.56","DOIUrl":"https://doi.org/10.29303/independen.v2i2.56","url":null,"abstract":"Zero waste is an ethical, economical, efficient and visionary goal, to guide people in changing their lifestyles and practices in imitation of a sustainable natural cycle, where all materials that are no longer used are designed to be a resource for others to use (en. m.wikipedia.org). \u0000Problems related to waste in Sandik Village are: 1. Non-organic waste is relatively widely scattered in the Sandik Village environment; 2. The waste bank is not yet operational; 3. People do not know much about non-organic waste which can be used as raw material for creative products that have a selling value; 4. The Sandik Village PKK Team does not have the skills to process non-organic waste into handicraft products with economic value. The aim of this service is to empower the Sandik Village PKK Driving Team in processing non-organic waste into goods that have economic value. The service method is carried out with lectures, discussions, and technical training on processing non-organic waste into products with sale value. The results of the activity: there were several participants who were able to make products at the end of the training; Participants were willing and enthusiastic to pass it on to other mothers around the village. It can be concluded that this service activity was successful, as shown by: Participants were able to sort between organic and non-organic waste and increased participants' knowledge about some of the non-organic waste that they produce every day can be used and processed into useful and economic value items","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122500659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENYULUHAN TENTANG TATA KELOLA DAN PERTANGGUNGJAWABAN DANA DESA DI DESA SUKAMULIA TIMUR KECAMATAN SUKAMULIA KABUPATEN LOMBOK TIMUR","authors":"Satarudin - Satarudin, Moh - Huzaini2, Jalaludin Jalaludin","doi":"10.29303/independen.v2i2.60","DOIUrl":"https://doi.org/10.29303/independen.v2i2.60","url":null,"abstract":"Law Number 6 of 2014 and its implementation regulation have mandated a more independent village government in managing its governanceand the various village’s natural resources, including assets and financial management. The counseling on managing and accountability village funds in East Sukamulia village, Sukamulia sub-district, East Lombok district, aims to 1). Increase the village officials' knowledge and understanding of the village funds or financial management, including planning and implementation stages; 2). Improve the village officials' technical accounting skills, especially the village fund or financial management unit, including the village financial reporting and administration. in conclusion, the community service program is very beneficial because it is following the village’s needs, such as managing the village funds, especially those sourced from central funds or APBN. Also, its material fits the village’s demand perfectly within the governance, accountability, and the village funds reporting, especially those sourced from the APBN. Technically, it is very communicative and interactive because it can involve participants actively in presenting the material","PeriodicalId":432759,"journal":{"name":"Jurnal Abdimas Independen","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125598612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}