PEMBUATAN APLIKASI PENJUALAN PADA UMKM ECO CANTEEN DAN SPACE MAATOA ILIR BARAT I KOTA PELEMBANG

ABSTRAKKegiatan Pengabdian ini bertujuan untuk membantu UMKM dalam mencatat transaksi penjualan menggunakan teknologi. Salah satu pencatatan yang sangat penting dalam sebuah usaha adalah pencatatan penjualan. Penjualan menentukan seberapa besar penerimaan yang didapat. Penjualan juga menjadi salah satu alat ukur untuk menentukan laba usaha. Permasalahan pencatatan penjualan terkadang menjadi suatu kendala bagi UMKM. Kurangnya pemahaman dan pengetahuan mengenai pencatatan penjualan yang benar membuat pencatatan pada UMKM sering kali tidak akurat. Hal ini dirasakan oleh salah satu UMKM Eco Canteen dan Space Maatoa yang berlokasi di Palembang. UMKM ini mengalami kesulitan dalam pencatatan keuangan karena masih menggunakan pencatatan manual. Maka berdasarkan kebutuhan UMKM, tim pengabdian membuat aplikasi penjualan yang bisa dimanfaatkan oleh Mitra. Aplikasi penjualan dibuat menggunakan Visual Basic 6, yang dirancang khusus dan didesain berdasar karakteristik bisnisnya. Hasil dari kegiatan pengabdian yang dilakukan adalah aplikasi penjualan yang bisa digunakan oleh mitra dan mitra dapat melakukan pencatatan penjualan menggunakan aplikasi tersebut. Pencatatan penjualan lebih mudah dilakukan dan akurat. Mitra merasa terbantu dengan adanya aplikasi penjualan ini, karena melalui aplikasi penjualan ini pekerjakan kasir lebih dapat dipantau dan jumlah penerimaan tiap bulan dapat diketahui dengan cepat dan akurat. Kata kunci: aplikasi penjualan; UMKM, visual basic ABSTRACTThis service activity aims to assist MSMEs in recording sales transactions using technology. One of the most important records in a business is sales records. Sales determine how much revenue you get. Sales are also one of the measuring tools to determine operating profit. The problem of recording sales sometimes becomes an obstacle for MSMEs. Lack of understanding and knowledge regarding correct sales records makes recording of MSMEs often inaccurate. This is felt by one of the UMKM Eco Canteen and Space Maatoa located in Palembang. These MSMEs experience difficulties in financial recording because they still use manual recording. So based on the needs of MSMEs, the service team makes a sales application that Partners can use. Sales application is made using Visual Basic 6, which is specifically designed and designed based on the characteristics of the business. The result of the service activities carried out is a sales application that can be used by partners and partners can record sales using the application. Recording sales easier and more accurate. Partners feel helped by this sales application, because through this sales application cashier jobs can be monitored more and the amount of receipts each month can be known quickly and accurately. Keywords: sales application; UMKM; visual basi

KINERJA KEUANGAN PERUSAHAAN LQ45 PADA MASA PENDEMI COVID19

Tujuan penelitian adalah untuk mengetahui dampak pandemic terhadap perbedaan kinerja keuangan sebelum dan saat pandemic covid19. Metode penelitian Deskriptif Kuantitatif menggunakan analisis Uji Beda T-test dengan uji Wilcoxon, dengan menggunakan data laporan keuangan perusahaan yang terdaftar pada LQ45, peringkat 45 perusahaan paling likuiditas di Bursa efek Indonesia untuk masa periode pengamatan penelitian yaitu 2019,2020 dan 2021. Hasil penelitian ini yaitu tidak terdapat perbedaan nilai rata-rata Current Rasio dan Cash Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Return on Asset dan Return on Equity sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Debt to Asset Rasio sebelum dan saat pandemic covid19 serta tidak terdapat perbedaan rata-rata nilai Debt to Asset Rasio saat dan masa pandemic covid19. Tidak terdapat perbedaan nilai rata-rata Debt to Equity Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19, dan terdapat perbedaan nilai rata-rata Price Earning Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Kesimpulan penelitian ini yaitu pandemic covid 19 memberikan perbedaan kondisi pada Debt to asset rasio, Return on asset, return on equity dan price earning rasio, sedangkan untuk debt to equity, Current asset, cash rasio tidak terdapat perbedaan rata-rata sebelum dan saat covid19. Kata Kunci: Covid19, Kinerja Keuangan, ROA, DE

MANAJEMEN LABA DAN KETERLAMBATAN PELAPORAN KEUANGAN DI MASA PANDEMI COVID19

Pandemic Covid19 memiliki dampak terhadap kinerja perusahaan, sehingga perusahaan cenderung melakukan manajemen laba agar terlihat baik. Akibat adanya manajemen laba, perusahaan cenderung terlambat dalam melaporkan laporan keuangannya. Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengkaji pengaruh manajemen laba terhadap keterlambatan pelaporan keuangan dan dampak covid19 memperkuat atau memperlemah hubungan manajemen laba dan keterlambatan pelaporan keuangan. Sampel penelitian yaitu perusahaan manufaktur yang listing pada BEI tahun 2018-2020. Teknik sampling menggunakan metode Purposive sampling. Alat analisis menggunakan SPSS 25 dengan metode Regresi. Hasil penelitian Manajemen laba berpengaruh positif terhadap keterlambatan pelaporan keuangan dan covid19 memiliki pengaruh positif terhadap manajemen laba dan keterlambatan pelaporan keuangan. &nbsp

MENINGKATKAN PEMAHAMAN TENTANG PASAR MODAL DAN MENABUNG SAHAM KEPADA PARA DOSEN DAN MAHASISWA UNIVERSITAS INDO GLOBAL MANDIRI

Pasar modal memiliki suatu tujuan salah satunya adalah sebagai suatu sarana bagi perusahaan dan Instusi lain. Pemanfaatan pasar modal adalah  memperoleh sumber pendanaan guna meningkatkan kegiatan investasi. Namun sayangnya pemanfaatan pasar modal ini kurang maksimal, hal ini terlihat dari tingkat pemahaman masyarakat terhadap pasar modal dan tingkat utiitas produk pasar modal masih sangat rendah dan yang terkecil dibandingkan dengan 5 industri jasa keuangan lainnya di Indonesia. Berdasarkan data bulan September 2015, jumlah investor aktif di Indonesia per tahun hanya sebesar 30% dari total investor pasar modal di Indonesia. Menanggapi dari kondisi dan situasi terkaid pasar modal di lapangan, diperlukannya peningkatan pemahaman terkaid pasar modal. Peningkatan ini dapat dilakukan dengan melakukan sosialisasi bagi dosen dan mahasiswa. Kedua peran ini dapat mempengaruhi pemahaman pasar modal yang sebenarnya dengan pengimplementasikan Ilmu yang diperoleh dikelas dan praktek dilapangan. Maka dari itu kami mengadakan kegiatan dalam rangka meningkatan pemahaman berinvestasi dipasar modal bagi para dosen dan Mahasiswa di Universitas Indo Global Mandiri.Kata kunci: modal, investasi dan saham

KUALITAS LAPORAN KEUANGAN DAN IMPLEMENTASI SAK ETAP PADA UMKM DI KOTA JAMBI

Penelitian bertujuan untuk mengetahui  kualitas laporan keuangan UMKM dan  implementasi SAK ETAP. Populasi dalam penelitian ini adalah UMKM Batik/ Sandang yang berada di Kota Jambi tepatnya di Seberang kota Jambi. Populasi dalam penelitian berjumlah 139.  Pengambilan sampel dengan tekhik proposif samping dan berjumlah 23 UMKM Batik . Analisis data yang digunakan adalah analisis deskriptif untuk mencari gambaran kualitas laporan keuangan  dan implementasi SAK ETAP. Hasil penelitian menunjukkan bahwa Kualitas  laporan keuangan UMKM di Kota Jambi  Seberang kurang baik  terdapat  13,045%  laporan keuangan yang  sudah  baik.  13,045% laporan keuangan kurang baik dan lebih dari   separo dari pengusaha UMKM belum memahami dengan baik mengenai pembuatan laporan keuangan yang baik atau sebesar 73,91%. Semua  responden sebanyak 23 responden 100% belum mengimplementasikan  SAK ETAP.  Sehingga laporan keuangan yang dibuat belum sesuai dengan standar laporan keuangan UMKM yang berlaku penyebabnya adalah ketidaktahuan mereka tentang standar laporan keuangan UMKM yaitu SAK ETA

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DI GRIYA KAIN TUAN KENTANG

The development of payroll accounting information System is focused on several problems, namely the payroll system is done manually, Data loss because there is no Backup and salary calculation is sometimes not appropriate. The purpose of computerized accounting information system is chosen because the system is more flexible and easy to use. The method that will be used in this activity is preliminary analysis, drafting the proposed implementation of analysis system, implementation of the analysis system and the preparation of report system analysis results. The implementation of this activity will involve lecturers majoring in accounting and scheduled for 5 months.   

Board of Commissioners’s Characteristics (Size, Independence, Expertise) and Financial Reporting Quality

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study aims to test the board of commissioners as a party that has a role in a company. The board of commissioners is the party that supervises a company entity and ensures that the committee carries out audits. In this study, the board of commissioners becomes an independent variable seen from the size, independence, expertise with leverage control variables, audit quality, company size, company growth. The object of this research is a manufacturing company listed on the Sharia Securities List in 2018-2020. The sample used is 198 companies that filled the requirement. The sample collection method used a purposive sample. The type of data used is secondary data and the data processing tool uses SPSS. In this study, the Board of Commissioners (Size, Independence, Expertise) were not proven to influence the Quality of Financial Statements. While the control variables in this study showed a positive influence in addition to the leverage variable, namely audit quality, company size, and company growth. So it can be concluded that all hypotheses in this study were rejected. So based on the point of size, independence, and expertise of the board of commissioners in this study, it does not have a large enough role in determining the Quality of Financial Statements

Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt

THE DEVELOPMENT OF LAKUER PAINTING PRODUCT TO CRAFTS PRODUCT

The community service with a scheme of community partnership program, was carried out with the Sanggar of Ganesha Art Group Palembang who was active in visual arts activities, particularly lakuer painting. Lakuer itself is one of the crafts in the city of Palembang that has local genius, aesthetic and unique value that is not owned by other regions, especially in Sumatra. The potential of lakuer painting which was developed together with the Sanggar Ganesha Art Group is the development of product design as a medium of lakuer painting, which was previously in the form of paintings with 2-dimensional fields developed into craft products in the shape of a square, cylinder or tube. The specific purpose of this service is to develop product designs from lakuer painting to craft products that can be mass produced, namely to increase the quantity and quality of products through technology transfer from manual work to machine work systems. Another aim is to conduct training on production management and financial management of Sanggar Ganesha Art Group in order to become a creative business that has economic and professional value. It apllied demonstration method in the form of training and workshops on design development and production management directly with a work system that is supported by machine technology  and financial management. The implementation of the service also applied promotional methods through online media in order to increase product sales

MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109

This study discusses the description of mosque financial statements. The purpose of this study is to determine whether the mosque has implemented the preparation and reporting of mosque finances in accordance with the standards. The standard adopted is PSAK 45 and PSAK 109. In addition, this study also wants to explore the preparation and reporting of mosque finances and the role of the management in developing the mosque financial compilation and reporting. The object of this research is four different types of mosques in Palembang. These mosques are the Historical Mosque, the Great Mosque, the Great Mosque, and the Public Sector Mosque. The type of data used are primary and secondary data. Primary data is obtained based on interview respondents, while secondary data is obtained from the financial statements of each mosque. In this study it was found that all the mosques contained in this study did not apply the PSAK 45 and PSAK 109 standards. Financial preparation and reporting is limited to cash flow statements. While the management's role in developing mosque financial reports has not been meaningful enough to make mosque financial reports according to standards based on PSAK 45 and PSAK 109