PENGUATAN KEMAMPUAN KADER POSYANDU MELALUI EDUKASI DAN PENDAMPINGAN AKUNTANSI DI DESA MEKARWANGI PROVINSI BANTEN

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Plamboyan I dan Plamboyan II, Desa Mekarwangi, Kabupaten Tangerang[L1] , dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat di Posyandu Desa Mekarwangi dilakukan melalui tiga tahapan. Tahap pertama adalah edukasi dan pendampingan akuntansi Posyandu Rambutan dan Posyandu Nusa Indah (Semester Ganjil 2020-2021). Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II (Semester Genap 2020-2021). Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis (Semester Ganjil 2021-2022). Pelaksanaan kegiatan PKM Tahap kedua pada semester Genap 2020-2021 telah selesai dilaksanakan. Berdasarkan kegiatan tersebut, Kader Posyandu Plamboyan I dan Posyandu Plamboyan II cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan kembali agar praktik pembukuan (akuntansi) Posyandu dapat berjalan secara efektif serta meningkatnya ketepatan waktu pelaporan pembukuan. Abstract: This community service activity aims to provide education and assistance for Cadre Posyandu Plamboyan I and Plamboyan II, Mekarwangi Village, Tangerang Regency, by providing an adequate understanding of effective bookkeeping (accounting) practices and the introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of implementing community service at the Mekarwangi Village Posyandu is carried out through three stages. The first stage is education and accounting assistance for the Rambutan Posyandu and the Nusa Indah Posyandu (Odd Semester 2020-2021). The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II (Even Semester 2020-2021). The third stage is education and accounting assistance for the Nanas and Manggis Posyandu (Odd Semester 2021-2022). The implementation of the second phase of community service activities in the even semester 2020-2021 has been completed. In these activities, the cadres of Posyandu Plamboyan I and Posyandu Plamboyan II were sufficient in the bookkeeping process which had been considered difficult because their most important competencies were elementary and junior high schools so that they needed to be improved again so that the Posyandu accounting (accounting) practice could run effectively and precisely. accounting reporting time. Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Plamboyan I dan Plamboyan II, Desa Mekarwangi, Kabupaten Tangerang[L1] , dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat di Posyandu Desa Mekarwangi dilakukan melalui tiga tahapan. Tahap pertama adalah edukasi dan pendampingan akuntansi Posyandu Rambutan dan Posyandu Nusa Indah (Semester Ganjil 2020-2021). Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II (Semester Genap 2020-2021). Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis (Semester Ganjil 2021-2022). Pelaksanaan kegiatan PKM Tahap kedua pada semester Genap 2020-2021 telah selesai dilaksanakan. Berdasarkan kegiatan tersebut, Kader Posyandu Plamboyan I dan Posyandu Plamboyan II cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan kembali agar praktik pembukuan (akuntansi) Posyandu dapat berjalan secara efektif serta meningkatnya ketepatan waktu pelaporan pembukuan. Abstract: This community service activity aims to provide education and assistance for Cadre Posyandu Plamboyan I and Plamboyan II, Mekarwangi Village, Tangerang Regency, by providing an adequate understanding of effective bookkeeping (accounting) practices and the introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of implementing community service at the Mekarwangi Village Posyandu is carried out through three stages. The first stage is education and accounting assistance for the Rambutan Posyandu and the Nusa Indah Posyandu (Odd Semester 2020-2021). The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II (Even Semester 2020-2021). The third stage is education and accounting assistance for the Nanas and Manggis Posyandu (Odd Semester 2021-2022). The implementation of the second phase of community service activities in the even semester 2020-2021 has been completed. In these activities, the cadres of Posyandu Plamboyan I and Posyandu Plamboyan II were sufficient in the bookkeeping process which had been considered difficult because their most important competencies were elementary and junior high schools so that they needed to be improved again so that the Posyandu accounting (accounting) practice could run effectively and precisely. accounting reporting time. 

OPTIMALISASI PEMBERDAYAAN WARGA BINAAN LEMBAGA PERMASYARAKATAN DENGAN EDUKASI LITERASI KEUANGAN DI RUTAN KELAS I TANGERANG

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemberdayaan warga binaan lembaga permasyarakatan melalui edukasi sistem pengelolaan keuangan, serta memberikan kontribusi positif dengan adanya edukasi sistem pengelolaan keuangan untuk meningkatkan literasi keuangan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilaksanakan dengan koordinasi dan pemetaan kebutuhan kegiatan Tentara Manunggal Membangun Desa (TMMD) ke 111 KODIM 0510 di RUTAN kelas I Tangerang, Focus Group Discussion (FGD) dan edukasi literasi keuangan, serta pendampingan pasca edukasi dilaksanakan. Adapun langkah strategis kegiatan diberikan pengetahuan memadai tentang literasi keuangan, pelatihan dan pemahaman untuk mengembangkan literasi keuangan melalui pelatihan pengelolaan keuangan. Adapun peserta kegiatan PKM sebanyak 33 orang. Warga binaan Lapas Kelas I Tangerang didominasi oleh lulusan SD dan SMP, yang melakukan pelanggaran hukum karena dorongan kebutuhan ekonomi. Program pengabdian kepada masyarakat ini sebagai solusi mengatasi rendahnya literasi keuangan warga binaan. Keberhasilan program pengabdian ini karena ketercapaian target peserta serta ketercapaian tujuan dan materi kegiatan. Masyarakat yang memiliki literasi keuangan yang baik mampu membuat keputusan yang tepat dalam pengelolaan keuangannya guna menghadapi tantangan global yang berbasis kemajuan teknologi. Pengukuran hasil kegiatan PKM ini menggunakan analisis kuantitatif deskriptif. Hasil menunjukkan skor Chi-square sebesar 77,171 (p<.0001) mengindikasikan bahwa edukasi program literasi keuangan terbukti dapat meningkatkan literasi keuangan warga binaan dalam membuat keputusan yang tepat dalam pengelolaan keuangannya.Abstract: This community service activity aims to increase the empowerment of correctional inmates through financial management system education, as well as make a positive contribution by providing financial management system education to improve financial literacy. The method of implementing community service activities is carried out by coordinating and mapping the needs of the 111th Manunggal Village Building Army (TMMD) at the RUTAN class I Tangerang, Focus Group Discussion (FGD) and financial literacy education, as well as post-education assistance carried out. The strategic steps for the activity are provided with adequate knowledge about financial literacy, training and understanding to develop financial literacy through financial management training. The PKM activity participants were 33 people. The residents of Tangerang Class I prison are dominated by elementary and junior high school graduates, who violate the law because of economic needs. This community service program is a solution to overcome the low financial literacy of the inmates. The success of this service program is due to the achievement of the target participants and the achievement of objectives and activity materials. People who have good financial literacy are able to make the right decisions in managing their finances to face global challenges based on technological advances. The measurement of the results of this PKM activity uses descriptive quantitative analysis. The results show a Chi-square score of 77,171 (p<.0001) indicating that financial literacy program education is proven to be able to improve the financial literacy of the inmates in making the right decisions in financial management

Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Nilai Perusahaan di Indonesia : (Studi Empiris Perusahaan Manufaktur di Jawa Barat)

This study aims to analyze the factors of environmental management accounting on firm value in West Java. The phenomenon of companies having high firm values was also found with conditions inversely proportional to the low practice of implementing environmental conservation responsibility. The population of this study were all manufacturing companies located in West Java for the period 2018-2019 and based on the purposive sampling method, a sample of 120 respondents was obtained. By using multiple linear regression analysis as a research method, it is found that there is a significant positive influence between the application of environmental management accounting which is proxied through the aspects of material input, transportation, supplier assessment, and other aspects of firm value. Besides, it is found that the results of a significant negative effect between the application of environmental management accounting are proxied through the aspects of non-product output, compliance, and environmental complaints mechanisms on firm value. Furthermore, based on the simultaneous test results, it was found that the application of environmental management accounting was proxied through the aspects of material input, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaint mechanisms simultaneously affected on firm value. Agency theory was successfully applied in this study, this is indicated by the results obtained, namely, the application of environmental management accounting is proven to affect the level of firm value

Literasi Keuangan Guna Mewujudkan UMKM Berkelanjutan di Era Endemi Covid-19

Kehadiran Pandemi Covid-19 pada dua tahun belakangan ini membawa dampak yang besar terhadap eksistensi suatu bisnis khususnya Usaha Mikro, Kecil dan Menengah (UMKM). Bahkan tidak sedikit UMKM yang menutup kegiatan usaha mereka karena tidak dapat bertahan terhadap kondisi pandemic Covid-19. Sebagian besar Pelaku UMKM menghadapi kondisi permasalahan yang sama yakni kurangnya pengetahuan yang memadai perihal literasi keuangan dalam mengelola kegiatan usahanya. Berdasarkan permasalahan yang dialami, alternatif solusi yang ditawarkan adalah melalui kegiatan pelatihan literasi keuangan bagi pelaku UMKM Desa Suradiata dan Desa Mekarwangi, Kabupaten Tangerang. Pelatihan ini untuk mempersiapkan para pelaku UMKM agar mampu bertahan menghadapi kondisi yang susah akibat pandemic Covid-19. Adapun metode pengabdian kepada masyarakat yang dilakukan yakni meliputi: tahap persiapan yang terdiri dari observasi, wawancara dengan kepala desa, penyampaian materi, dan penyuluhan materi; tahap pelaksanaan terdiri dari pelaksanaan kegiatan seminar diawali dengan pendekatan dan pendampingan kepada pelaku usaha; tahap evaluasi evaluasi kegiatan yang telah dilaksanakan. Dari hasil kegiatan pelatihan yang telah dilakukan, para peserta kegiatan memiliki wawasan dan pandangan baru dan melek literasi keuangan dalam mengelola kegiatan usaha dan memaksimalkan pendapatan yang diterima. Kata kunci— Literasi Keuangan, UMKM Berkelanjutan, Pelatihan, Endemi Covid-19 Abstract The presence of the Covid-19 Pandemic in the last two years has had a major impact on the existence of a business, especially Micro, Small and Medium Enterprises (MSMEs). Not even a few MSMEs have closed their business activities because they cannot survive the conditions of the Covid-19 pandemic. Most MSMEs actors face the same problem conditions, namely a lack of adequate knowledge regarding financial literacy in managing their business activities. Based on the problems experienced, an alternative solution is offered through financial literacy training activities for MSMEs in Suradiata and Mekarwangi Village, Tangerang Regency. This training is to prepare MSMEs actors to be able to survive in difficult conditions due to the Covid-19 pandemic. The community service methods carried out include: the preparation stage which consists of observation, interviews with village heads, delivery of material, and material counseling; the implementation stage consists of carrying out seminar activities starting with approaches and assistance to business actors; evaluation stage evaluation of activities that have been implemented. From the results of the training activities that have been carried out, the activity participants have new insights and views and financial literacy literacy in managing business activities and maximizing the income received. Keywords—Financial Literacy, Sustainable MSMEs, Training, Covid-19 EndemicKehadiran Pandemi Covid-19 pada dua tahun belakangan ini membawa dampak yang besar terhadap eksistensi suatu bisnis khususnya Usaha Mikro, Kecil dan Menengah (UMKM). Bahkan tidak sedikit UMKM yang menutup kegiatan usaha mereka karena tidak dapat bertahan terhadap kondisi pandemic covid-19. Sebagian besar Pelaku UMKM menghadapi kondisi permasalahan yang sama yakni kurangnya pengetahuan yang memadai perihal literasi keuangan dalam mengelola kegiatan usahanya. Berdasarkan permasalahan yang dialami, alternatif solusi yang ditawarkan adalah melalui kegiatan pelatihan literasi keuangan bagi pelaku UMKM Desa Suradiata dan Desa Mekarwangi, Kabupaten Tangerang. Pelatihan ini untuk mempersiapkan para pelaku UMKM agar mampu bertahan menghadapi kondisi yang susah akibat pandemic covid-19. Adapun metode pengabdian kepada masyarakat yang dilakukan yakni meliputi: tahap persiapan yang terdiri dari observasi, wawancara dengan kepala desa, penyampaian materi, dan penyuluhan materi; tahap pelaksanaan terdiri dari pelaksanaan kegiatan seminar diawali dengan pendekatan dan pendampingan kepada pelaku usaha; tahap evaluasi evaluasi kegiatan yang telah dilaksanakan. Dari hasil kegiatan pelatihan yang telah dilakukan, para peserta kegiatan memiliki wawasan dan pandangan baru dan melek literasi keuangan dalam mengelola kegiatan usaha dan memaksimalkan pendapatan yang diterima

Urgensi Nilai Perusahaan: Antara Relevansi Earning Per Share, Struktur Modal dan Kebijakan Dividen

Firm value is one of the measurements used to gain the trust of investors and creditors. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates high shareholder prosperity indirectly. This study aims to determine whether there is influence between earnings per share (EPS), capital structure, and dividend policy on firm value. The companies studied are consumer goods companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research is a quantitative study. The population in this study is the company's consumption of goods and the sample method used is purposive sampling. The data analysis technique used is descriptive statistics, multiple linear regression analysis, coefficient of determination (R2), partial test (t test) and simultaneous test using SPSS version 26.00. The results of the study found that earnings per share and dividend policy have a significant effect on firm value, capital structure has no effect on firm value and simultaneously earnings per share, dividend policy and capital structure have a significant effect on firm value

Pengaruh Penerapan Environmental Management Accounting Terhadap Firm Value Pada Perusahaan Manufaktur di Tangerang Raya

Kajian riset ditujukan untuk menguji penerapan environmental management accounting dalam meningkatkan firm value di Tangerang Raya. Riset ini terdiri atas populasi sebanyak 2.579 perusahaan provinsi Banten yang tersebar di Kota Cilegon, Kabupaten dan Kota Serang, Kota Pandeglang, Kota Lebak dan Tangerang Raya. Adapun sampel dipilih menggunakan kriteria yang telah ditetapkan dengan metode kuantitatif. Berdasarkan hasil pengujian regresi linier berganda yang telah dilakukan didapatkan hasil sebagai berikut: terdapat pengaruh positif signifikan antara aspek material input dan aspek mekanisme pengaduan lingkungan terhadap firm value. Selanjutnya ditemukan juga hasil aspek non product output dan aspek kepatuhan berpengaruh negatif signifikan terhadap firm value. Namun, terdapat tiga aspek dari proksi penerapan environmental management accounting yang terdiri atas aspek transportasi, aspek lain-lain, dan aspek asesmen pemasok berpengaruh positif dan tidak signifikan terhadap firm value.This research study aims to examine the application of environmental management accounting in increasing firm value in Tangerang Raya. This research consists of a population of 2,579 Banten provincial companies spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using purposive sampling with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects that have a positive and insignificant effect on firm value. &nbsp

THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE

This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects that have a positive and insignificant effect on firm value. Simultaneously, the effect of the application of environmental management accounting proxied through material input, environmental complaint mechanism, non-product output, compliance, transportation, supplier assessment and others have a significant effect on firm value

Edukasi dan Pendampingan Akuntansi Kader Posyandu Rambutan dan Posyandu Nusa Indah Desa Mekarwangi Kabupaten Tangerang

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Rambutan dan Posyandu Nusa Indah di Desa Mekarwangi, Tangerang, dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi&nbsp; nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan melalui beberapa tahapan. Tahap pertama adalah kegiatan penjajakan kebutuhan. Tahap kedua adalah pelaksanaan kegiatan berupa edukasi dan pendampingan akuntansi yang dilakukan melalui penyampaian materi dan pendampingan langsung pembukuan Posyandu dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang dialami Posyandu selama proses pembukuan (akuntansi). Berdasarkan kegiatan yang dilaksanakan, Kader Posyandu cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan agar praktik pembukuan (akuntansi) Posyandu bisa berjalan secara efektif dan dapat meningkatkan ketepatwaktuan pelaporan formal Posyandu kepada Bidan dan Puskesmas Desa Mekarwangi. Kegiatan pengabdian kepada masyarakat masih perlu dilanjutkan ke Posyandu lainnya di Desa Mekarwangi agar kompetensi pembukuan (akuntansi) para Kader Posyandu dapat seimbang. Kata kunci: akuntansi, posyandu, desa Mekarwang

Profitabilitas, Solvabilitas dan Audit Delay Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI

&nbsp;This study aims to examine the effect of profitability and solvency on audit delay on consumer goods companies listing on Indonesia Stock Exchange (IDX) in 2011-2016. The population of this research is all consumer goods companies in Indonesia in 2011-2016. The number of samples of 30 consumer goods companies, selected using purposive sampling method. This study uses data collected from Indonesian Stock Exchange (IDX) in 2011-2016 and also from each company web. By using multiple regression analysis as research method and result of this research revealed that found significant positive influence between solvency to audit delay and found also result that profitability have no effect to audit delay. &nbsp; Keywords: Profitability, Solvency, Audit Delay

PENGARUH KONSENTRASI ASAP CAIR DAN LAMA PENYIMPANAN TERHADAP DAYA IKAT AIR DAN DAYA PUTUS DAGING

ABSTRACT. This study was conducted in September-Oktober 2013. Locations research laboratory housed in Livestock Products Technology, Faculty of Animal Husbandry, Hasanuddin University, Makassar . This study aims to determine the effect of liquid smoke concentration and storage time on the quality of beef muscle bali longissimus Dorsi (LD). The research method is based on completely randomized design (CRD) with a general pattern that is 4 x 4 with 3 replications, Composition of treatment as follows: The first factor is the concentration of liquid smoke to the A1 (0 % by weight of liquid smoke meat), A2 (10 % smoke heavy liquid from the meat), A3 (20 % by weight of liquid smoke meat), A4 (30 % by weight of liquid smoke meat). Factor II is the long storage with B1 (0 weeks), B2 (1 week), B3 (2 weeks) and B4 (3 weeks). Data were analyzed by analysis of variance using a completely randomized design (CRD) consisting of 6 parameters of meat quality testing using the Least Significant Difference Test (BNT) . Based on the results of analysis of variance and showed that the concentration of liquid smoke significantly affect the value of the Power Disconnect Meat (DPD), whereas storage time significantly affected the water holding capacity (DIA).