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All Journal JIA (Jurnal Ilmiah Akuntansi) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Menara Pengabdian
Ade Elsa Betavia
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peningkatan Profesionalisme Guru dalam Penyusunan Laporan Keuangan Perusahaan Manufaktur dengan Menggunakan Metode Drill and Practice Vita Fitria Sari; Mayar Afriyenti; Ade Elsa Betavia
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.561 KB) | DOI: 10.21632/jpmi.1.2.412-419

Abstract

On June 7, 2018 the Director General of Primary and Secondary Education Regulation No. 07 / D.D5 / KK 2018 was issued concerning the Curriculum Structure of Vocational High Schools (SMK)/Madrasah Aliyah Majors (MAK) as the latest revision of the 2013 Curriculum Structure. Since it was published the revision of K13 has brought many changes in the curriculum structure of business and management vocational for vocational schools with a major in accounting and financial institutions. One of them is the emergence of "accounting practice of services, trades and manufacturing company” that will be taught in classes XI and XII. The problem faced by the MGMP Accounting Team in West Sumatra Province is manufacturing accounting material which is part of the subject of "accounting practice of services, trades and manufacturing company" is a new thing that requires an increase in understanding in manufacturing accounting materials, especially the practice of preparing financial statements of manufacturing companies as a form of improving teacher’s professionalism in teaching this material, especially for students of class XII 2019/2020 school year. The implementation team believes that the drill and practice method is the most appropriate method used as a learning method for "accounting practice of manufacturing companies" subjects. This activity is carried out through two approaches namely capacity building which focuses on the important concepts of preparing financial statements of manufacturing companies and workshops that use comprehensive modules as learning practices with drill and practice methods. At the end of the activity the participant can understand 81.26% and be able to complete 65.00% of the cases of preparing financial statements of manufacturing companies. So it can be concluded that this activity has been able to increase teacher professionalism in teaching the subject of " accounting practice of manufacturing companies ".
Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Vanica Serly; Dovi Septiari; Ade Elsa Betavia
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
PEMBERDAYAAN UMKM DALAM MENINGKATKAN PENDAPATAN MELALUI PRODUKSI SABUN CUCI PIRING DI KECAMATAN BASO Yeniwati Yeniwati; Edi Nasra; Ade Elsa Betavia
Menara Pengabdian Vol. 2 No. 2 (2022): Vol. 2 No. 2 Desember 2022
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jmp.v2i2.3919

Abstract

Pelaku UMKM di Kecamatan Baso Kabupaten Agam memiliki keterbatasan pengetahuan dan keterampilan dalam memproduksi sabun cuci piring dengan baik sehingga standar mutu dari produk yang pernah mereka buat belum tercapai.Untuk menyelesaikan permasalahan yang dihadapi oleh mitra pengabdian diberikan solusi melalui pelatihan dan diskusi dengan pelaku UMKM yang ada di Kecamatan Baso Kabupaten Agam dengan praktek, bimbingan dan pendampingan dalam pembuatan sabun cuci piring yang diberi nama Baso Light dengan mendatangkan narasumber- narasumber yang memiliki keahlian dalam membuat sabun cuci piring yaitu dari tim labor kimia Universitas Negeri Padang (UNP). Setelah melakukan kegiatan pelatihan, peserta pelatihan pengabdian yang didonimasi oleh kaum perempuan dari Kecamatan Baso Kabupaten Agam dapat membuat sabun cuci piring sendiri di rumah dengan biaya murah dengan memanfaatkan peralatan yang ada disekitar mereka. Peserta dari kegiatan pelatihan dapat menggunakan sabun cuci piring yang mereka buat untuk keperluan pribadi sehingga mengurangi pengeluaran mereka ataupun dijual ke lingkungan sekitar yang dapat menambah penghasilan sehingga dapat meningkatkan kesejahteraan. Kata Kunci: UMKM, Baso Light, Kesejahteraan
Co-Authors Dovi Septiari Edi Nasra Mayar Afriyenti Vanica Serly Vita Fitria Sari Yeniwati Yeniwati