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All Journal PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Akuntansi Keuangan dan Bisnis Room of Civil Society Development
Wati, Yenny
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : PLAKAT : Jurnal Pelayanan Kepada Masyarakat

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Strengthening Business Competitiveness Through Training and Assistance with Cost of Goods Manufactured Calculations Wati, Yenny; Yusrizal, Yusrizal; Anton, Anton
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 2 (2023): Volume 5, Nomor 2 Desember Tahun 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i2.12743

Abstract

This service activity was generated by a problem that one of the bread MSME (Micro, Small, and Medium Enterprises) participants was having with the allocation of costs that were not itemized, impacting the bread MSME's income growth. The goal of the training is to improve bread MSMEs' understanding and financial planning abilities in efficiently calculating the cost of goods manufactured, hence affecting the determination of competitive product selling prices. Training, practice, mentoring, and empowerment are the methods or approaches employed. Offline activities were carried out on Monday, September 4, 2023, and were attended by bread MSME owners and their seven employees. According to the evaluation statistics, the level of knowledge increased by 71% after training and mentoring. This increase can be attributed to the fact that faults can be discovered directly through training and mentoring, and the service team can offer suggestions or alternative opinions to correct these errors. This activity has the potential to improve income and boost the MSME bread sector. This activity is intended to help MSME bread grow and contribute more to the economy.Aktivitas pengabdian ini dilatarbelakangi oleh adanya isu salah satu pelaku UMKM (Usaha Mikro, Kecil dan Menengah) roti terkait alokasi biaya yang tidak terperinci sehingga mempengaruhi pertumbuhan pendapatan UMKM roti tersebut. Aktivitas ini bertujuan untuk menambah wawasan dan keahlian perencanaan keuangan pelaku UMKM roti dalam menetapkan harga pokok produksi secara efisien, sehingga berdampak pada penentuan harga jual produk yang kompetitif. Pelatihan, praktik, pendampingan, dan pemberdayaan merupakan metode atau pendekatan yang diterapkan. Pelaksanaan kegiatan secara luring pada Senin, 4 September 2023 yang diikuti oleh pelaku UMKM roti beserta tujuh orang karyawannya. Hasil evaluasi memperlihatkan tingkat pemahaman meningkat sebesar 71% pada saat pelatihan dan pendampingan. Peningkatan ini terjadi karena kesalahan dapat ditemukan secara langsung melalui pelatihan dan pendampingan, dan tim pengabdi dapat memberikan saran atau pendapat alternatif untuk memperbaiki kesalahan tersebut. Kegiatan ini akan mampu meningkatkan pendapatan dan mendongkrak sektor UMKM roti. Kegiatan ini dirancang agar UMKM roti dapat berkembang dan berkontribusi lebih besar terhadap perekonomian.
Training on Applying SAK EMKM-Based Accounting to Optimise Profits in Broiler Chicken Businesses Wati, Yenny; Yusrizal, Yusrizal; Okalesa, Okalesa
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 1 (2024): Volume 6, Nomor 1 Juni Tahun 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i1.14898

Abstract

Tingkat pendidikan yang rendah memperlihatkan kurangnya pengetahuan akuntansi dan ketidakmampuan menghasilkan laporan keuangan yang sejalan dengan prinsip dasar akuntansi. Hal tersebut menjadi permasalahan dalam kegiatan PKM ini karena dapat mempengaruhi usaha pada UMKM ayam potong selanjutnya. Kegiatan PKM ini bertujuan untuk membantu dan mengoptimalkan efisiensi usaha UMKM ayam potong dengan meningkatkan pengetahuan akuntansi dan kapabilitas memproyeksikan biaya-biaya di periode selanjutnya dengan efektif untuk mengoptimalkan profit usaha. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku UMKM ayam potong dan tiga orang pekerjanya mengikuti PKM luring pada Jumat, 1 Maret 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 67%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pengambilan keputusan yang efektif untuk pertumbuhan sektor UMKM ayam potong. PKM ini diselenggarakan supaya UMKM ayam potong bisa berkelanjutan dan memberikan andil yang lebih besar untuk perekonomian nasional.Low educational attainment is indicated by a lack of accounting knowledge and the inability to produce financial reports that follow basic accounting regulations. This is a challenge for the PKM activity since it may have long-term effects on the operations of broiler chickens MSMEs. This PKM activity aims to support and increase the efficiency of broiler chicken MSME enterprises by enhancing their understanding of accounting and equipping them with the ability to accurately anticipate costs for the forthcoming period to maximize their earnings. The strategies employed in this PKM activity are empowerment, training, and practice. The broiler chicken MSME entrepreneur and three of his staff took part in offline PKM on Friday, March 1, 2024. Evaluation results indicated that after practice and tutoring, proficiency increased by 67%. This increased proficiency is the result of problems being recognized during offline training and the PKM team making recommendations to remedy any inaccuracies that appear. This PKM activity has the potential to improve effective decision-making for the expansion of the broiler chicken MSME sector. This PKM was organized so that broiler chicken MSMEs can be sustainable and make a greater contribution to the national economy.
Financial Analysis Training Enhances Students' Professional Competencies Wati, Yenny; Yusrizal, Yusrizal; Suyono, Suyono
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 1 (2023): Volume 5, Nomor 1 Juni Tahun 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i1.10872

Abstract

This community service activity was implemented due to a lack of understanding of financial analysis supplied by vocational high schools. This activity is designed to help students improve their critical thinking, analytical skills, and professional abilities. Methods such as instructions and practical training in financial analysis, discussion methods, and questionnaire distribution are used to ensure that this community service activity remains effective in subsequent years. This action will be carried out offline on Thursday, April 6, 2023. This activity drew 45 participants, all of whom were in grade 11 and majoring in accounting at Metta Maitreya vocational high school. According to the evaluation results, students' understanding of financial analysis increased by 71% during the training. This increase was due to students discussing material during the training process, which was more of a two-way interaction, resulting in a more interesting and quality learning experience. This financial analysis training is regarded as beneficial and has a positive impact on Metta Maitreya vocational high school students. This training is designed to excite students' enthusiasm for accounting topics, particularly financial statement analysis.
Co-Authors Anton Anton Anton Beatrice Chrisna Romaito Sirait Debi Eka Putri Julyanthry, Julyanthry Mimelientesa Irman Okalesa, Okalesa Renaldo, Nicholas Suharti SUYONO Suyono Suyono Wisang Candra Bintari Yusrizal Yusrizal Yusrizal