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All Journal Minda Baharu Jurnal Riset Akuntansi Kontemporer Jurnal Abdimas ADPI Sosial Dan Humaniora Kontigensi: Jurnal Ilmiah Manajemen Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian
Ratih Pratiwi
Program Studi Akuntansi, Sekolah Vokasi, Institut Pertanian Bogor
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Perbandingan Penerapan Sistem Akuntansi Konvensional dengan Sistem Akuntansi Berbasis Komputer pada Perusahaan Dagang Uding Sastrawan; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 2 No. 1 (2012): Jurnal Sains Terapan, Volume 2, Nomor 1, Tahun 2012
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.178 KB) | DOI: 10.29244/jstsv.2.1.67-74

Abstract

The implementation of conventional accounting system is based on the accounting records which are done manually (paper work). In contrast, the implementation of computer-based accounting system is an impact of the development of science and technology. Therefore, the manually accounting records can be replaced by computersin terms of data processing of daily transactions to financial reports. The purposes of this research are firstly to determine the implementation of conventional accounting system at UD. Mekarsari.  Secondly is to determine the implementation of computer-based accounting system in PD. Cimanggu Jaya. Lastly is to compare  those two accounting systems which have been applied to the two companies. The difference of those two models of accounting system can be seen from the output of the accounting records. All variables or sub systems that run on those two trading companies with different accounting recording system is the study of assessment of the implementation between conventional accounting system and computer accounting systems so that two accounting systems can be compared. Last stepistoprovidere commendations for improvement in the implementation ofthe accounting system for more efficiency and effectiveness when applied in the trading companies. Based on the results and discussion, it can be summarized as follows: 1). The application of conventional accounting systems at UD. Mekar Sari is still simple.   2). The application of computer-based accounting system at PD. Cimanggu Jaya has formed separate functions, all transactions are recorded in the printed serial numbered transaction receipt, and has done journal recording to generate financial reports using computer applications ie Microsoft Office Excel. 3). The comparison between the conventional accounting system and computer-based accounting system on timber commodity trading company shows that the conventional accounting system is more simple, their functions have no optimal performance, and the application of internal control is still lacking, so the company’s financial statements has not been realized.Keyword : Accounting System,Conventional Accounting System, Computer Based Accounting System
DAYA SERAP SISWA SMK PANTI ASUHAN ALQI CERIA PADA PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM): Alqi Ceria Orphanage Vocational High School Students’ Absorption Capacity in Training on Financial Statements Preparation Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Aulia Hidayati; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 11 No. 2 (2021): Jurnal Sains Terapan, Volume 11 Nomor 2, Tahun 2021
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.909 KB) | DOI: 10.29244/jstsv.11.2.33-41

Abstract

ABSTRACTFinancial reports for SMEs are prepared based on SAK EMKM. The purpose of this study was to determine the absorption of Alqi Ceria Orphanage Vocational High School students in the Financial Report Preparation Training Based on SAK EMKM through material suitability, extrinsic motivation and mastery of material. The research method is qualitative by describing students' absorption through predetermined indicators. Data collection techniques used are observation, documentation and literature study. The suitability of the material greatly affects the absorption of students. Participants who are interested in opening a business after graduation are very enthusiastic about participating in this training. Meanwhile from extrinsic motivation, an interesting, communicative atmosphere and sufficient time can increase students' absorption in understanding the material presented. Speakers who master the material, are communicative, who present the material well and provide time for discussion to increase students' absorption of this training.Key words : Absorption Capacity, Financial report, training, SAK EMKM ABSTRAKLaporan keuangan untuk UMKM disusun berdasarkan SAK EMKM. Tujuan dari penelitian ini adalah untuk mengetahui daya serap siswa SMK Panti Asuhan Alqi Ceria pada Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM melalui penilaian kesesuaian materi, motivasi ekstrinsik dan penguasaan materi. Metode penelitian adalah kualitatif dengan mendeskripsikan daya serap siswa melalui kriteria penilaian yang sudah ditentukan. Teknik pengumpulan data yang digunakan adalah observasi, dokumentasi dan studi kepustakaan. Kesesuian materi sangat mempengaruhi daya serap siswa. Siswa yang berminat untuk membuka usaha setelah lulus sangat antusias mengikuti pelatihan ini Sedangkan dari motivasi ekstrinsik, suasana yang menarik, komunikatif dan waktu yang cukup dapat meningkatkan daya serap siswa dalam memahami materi yang disampaikan. Pembicara yang menguasai materi, komunikatif, yang mempresentasikan materi dengan baik dan memberikan waktu untuk berdiskusi membuat daya serap siswa terhadap pelatihan ini meningkat.Kata kunci : daya serap, laporan keuangan, pelatihan, SAK EMKM.
The Sosialisasi Undang-Undang Harmonisasi Peraturan Perpajakan Sebagai Sarana Pendidikan Pajak Siswa Smk Poncol Jakarta Mela Nurdialy; Aulia Hidayati; Ratih Pratiwi
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 1 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i1.122

Abstract

Early tax education for school students needs to be carried out to increase awareness and tax compliance. Vocational High School (SMK) students are part of the younger generation of future taxpayers. In 2021, there will be changing tax regulations with the Harmonization of Tax Law (UU HPP). The Lecturer of the Accounting Study Program at the Vocational School of IPB held community service activities by socializing the UU HPP to students majoring in Accounting at SMK Poncol Jakarta. This activity aims to increase the understanding of taxation, especially income tax and Value Added Tax, for students at SMK Poncol Jakarta. The implementation of activities uses lecture and simulation methods and evaluates activities through pre-test and post-test questionnaires to determine the success of tax socialization. Based on the test results, After the tax socialization, 90.7% of students answered that they understood about PPh and VAT; 91.67% of students know income tax (PPh), and there are 86.25% of students know VAT. Generally, tax socialization activities increase students’ understanding of taxes and UU HPP.
PENINGKATAN KOMPETENSI GURU MELALUI PELATIHAN KOMPUTER AKUNTANSI MYOB VERSI 22 PADA SMK TARUNA TERPADU 2 BOGOR Ratih Pratiwi; Uding Sastrawan; Lesia Fatma Ginoga
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3501

Abstract

Sekolah Menengah Kejuruan (SMK) merupakan salah satu lembaga pendidikan formal yang menyelenggarakan pendidikan kejuruan pada jenjang pendidikan  menengah guna mempersiapkan guru didik untuk bekerja dalam bidang keahlian tertentu.  Sistem pembelajaran di SMK lebih difokuskan kepada praktikum dan terapan dibandingkan Sekolah Menengah Umum (SMU) dengan bobot teori lebih besar. Salah satu bidang kompetensi akuntansi bagi lulusan SMK adalah terampil menyusun laporan keuangan berbasis aplikasi komputer. Pada SMK Taruna Terpadu hanya terdapat satu guru yang memahami tentang akuntansi berbasis aplikasi komputer, sehingga diperlukannya pelatihan untuk para guru akuntansi yang lain agar dapat memahami dan menghubungkan antara pencatatan akuntansi manual dengan pencatatan akuntansi menggunakan aplikasi komputer. Untuk menciptakan link and match kurikulum Sekolah Menengah Kejuruan dan Pendidikan Vokasi, maka menyelenggarakan pelatihan pengoperasian software MYOB Accounting versi 22 perlu dilakukan. Tujuan kegiatan ini adalah meningkatkan pemahaman, kompetensi guru dalam penyajian laporan keuangan di SMK Taruna Terpadu 2 Bogor. Pelaksanaan kegiatan dilakukan dengan metode ceramah, simulasi dan praktik pencatatan setiap transaksi keuangan. Pelatihan dimulai dari persiapan data base perusahaan, pencatatan transaksi yang meliputi pembelian, penjualan, bank, jurnal penyesuaian dan tahapan akhir adalah penyajian laporan keuangan. Secara umum,  peserta pelatihan dapat mengoperasikan MYOB Versi 22 dengan baik dan diimplementasikan dalam pembelajaran kepada siswa.
Android-Based Business Bookkeeping Training to Improve Financial Management of Micro, Small and Medium Enterprises (MSMEs) in Cilibende, Babakan Village, Bogor Ratih Pratiwi; Asty Khairi Inayah Syahwani; Resti Jayeng Ramadhanti; Novi Rosyanti
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.248

Abstract

MSMEs are one form of contribution that can affect economic growth in a region. MSME actors need to maintain and develop their business to a larger business scale. One of the factors in supporting the creation of progress in MSMEs is the functioning of the recording and bookkeeping system in these business fields. Based on a survey conducted on MSME actors in Babakan Village in Bogor City, 4 out of 17 MSME actors did financial records manually in a diary, but it was not in accordance with accounting standards, so business actors did not know for sure the profits and losses they received. This community service carried out for MSME actors includes basic training in daily financial recording and digital bookkeeping using the Buku Warung application, located in Babakan Village, Bogor City. The purpose of this training is to improve understanding of accounting and finance as well as facilitate business actors (MSMEs) in recording transactions and bookkeeping to support business activities. The training begins with the presentation of the material, practice in using the Warung Buku application. The results that can be achieved after the training are that all MSME actors in Babakan Village, Bogor City can record and report their business activities through the Warung Buku application..
IMPLEMENTASI APLIKASI AKUNTANSI PADA UKM ADIRAKA DALAM PENGELOLAAN KEUANGAN Ratih Pratiwi; Uding Sastrawan
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 1 No 2 (2018): APTEKMAS Volume 1 Nomor 2 2018
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (986.418 KB) | DOI: 10.36257/apts.v1i2.1246

Abstract

UKM Adiraka Group merupakan usaha yang bergerak dalam bisnis furnitur. Masalah yang sering terjadi pada UKM Adiraka Group yaitu pencatatan transaksi secara manual membutuhkan waktu cukup lama dalam  mendapatkan data atau informasi keuangan, bagian keuangan harus bekerja lagi untuk menyusun dan membuat laporan. Berdasarkan permasalahan yang ada, maka dibutuhkan aplikasi yang mampu mengatasi masalah waktu dan tenaga. Oleh karena itu perancangan aplikasi akuntansi berbasis web diperlukan sebagai  media penunjang sistem keuangan. Data yang dirancang akan diproses menggunakan PHP Hypertext Preprocessor ke dalam tabel, kueri, dan laporan. Pemilik dan departemen keuangan dapat membuat keputusan lebih cepat dan lebih mudah menggunakan aplikasi ini.
MASTER-D W-MOOC PLATFORM BASED MEDIA AS AN ONLINE LEARNING SOLUTION FOR DYSLEXIC ACCOUNTING STUDENTS Aldi Adi Pratama; Hans Pangaribuan; I Gede Yoga Widnyana; Sifa Hardiyati Fatikha; Warista Yessy Sakinah; Ratih Pratiwi
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5094

Abstract

Health protocol rules during the New Normal period due to the COVID-19 virus pandemic in Indonesia are serious obstacle, especially the online learning process in universities. Accounting students are required to excel in attending lectures and online practice, including accounting students with dyslexia. This study uses a qualitative descriptive method with naturalistic and interpretive paradigms that describe solutions for dyslexic students in adjusting to being able to complete their education and can be realized at the time of graduation. Subjects consisted of senior professional educators from Dyslexia Center Indonesia (DCI). The Open Online Course (W-MOOC) is needed for people with dyslexia as a learning solution to improve the innovation ability of applied accounting skills, and prepare graduates' competencies according to their field of study.
PENYULUHAN TENTANG PEMILIHAN PINJAMAN DANA SECARA CERDAS BAGI PELAKU UMKM DESA SUKARAJA KABUPATEN BOGOR Lesia Fatma Ginoga; Asty Khairi Inayah Syahwani; Ratih Pratiwi
MINDA BAHARU Vol 6, No 1 (2022): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v6i1.3913

Abstract

Pandemi Covid 19 berdampak signifikan terhadap keberlangsungan Usaha Mikro Kecil Menengah (UMKM). Saat ini banyak pelaku UMKM yang kekurangan modal akibat berkurangnya pendapatan, akan tetapi biaya operasional yang harus tetap dibayarkan dikarenakan situasi pandemi. Kebutuhan akan tambahan modal menyebabkan pelaku UMKM mengajukan pinjaman dari lembaga formal maupun informal. Kepala Desa Sukaraja menerima banyak pengaduan dari para pelaku UMKM yang terjerat hutang rentenir dan pinjaman online, sehingga diperlukannya edukasi mengenai pemilihan pinjaman secara cerdas kepada para pelaku UMKM di Desa Sukaraja, agar dapat memilih pinjaman yang sesuai. Tujuan kegiatan ini untuk memberikan pemahaman tentang pemilihan pinjaman dana yang efektif dan efisien sehingga pelaku UMKM dapat memaksimalkan pinjaman tersebut untuk pengembangkan usaha dan terhindar dari lilitan hutang. Metode kegiatan ini dilaksanakan dengan ceramah, tanya-jawab dan evaluasi. Hasil kegiatan berdasarkan pengisian kuesioner dan evaluasi bahwa aspek persyaratan kredit masih menjadi kendala utama bagi pelaku UMKM di Desa Sukaraja dalam pemilihan pinjaman. Pinjaman informal menjadi pilihan terakhir, walaupun pinjaman tersebut memiliki suku bunga yang jauh lebih tinggi dibandingkan pinjaman yang disalurkan oleh lembaga formal.
Penguatan Pemahaman Siswa Kelas Xii Melalui Pelatihan Akuntansi Eka Merdekawati; Ratih Pratiwi; Aulia Hidayati
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 1 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i1.83

Abstract

SMA Negeri 6 Bogor is a senior high school in the city of Bogor. The majors at SMA Negeri 6 are science and social studies, one of the problems faced during online schools is regarding the understanding and ability of class XII students, especially social studies majors in accounting subjects, so there are concerns by the teacher that it will have an impact on students' final grades. The Accounting Study Program of college of Vocational Studies of IPB which consists of lecturers and students conducts accounting training for class XII students majoring in accounting with basic accounting materials and is proficient in preparing financial reports. This activity lasted for 1 day with 67 participants. The method applied in this community service activity is a descriptive analysis method with lectures and accounting practices from journal recording to the preparation of financial reports. The purpose of this community service activity is to strengthen understanding of accounting and proficient in preparing financial reports for students of SMAN 6 Bogor. Based on the post test results, it is known that 85% of students at SMAN 6 Bogor majoring in accounting are able to improve their understanding of accounting and prepare financial reports correctly, besides that students become motivated to study accounting and are optimistic that they will get good grades on the exam later.
Co-Authors Aldi Adi Pratama Asty Khairi Inayah Syahwani Aulia Hidayati aulia hidayati Aulia Hidayati Eka Merdekawati Eka Merdekawati Eka Merdekawati Ginoga, Lesia Fatma Hans Pangaribuan I Gede Yoga Widnyana Mela Nurdialy Mela Nurdialy Novi Rosyanti Resti Jayeng Ramadhanti Sifa Hardiyati Fatikha Uding Sastrawan Warista Yessy Sakinah