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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Accounting and Business Journal
Yuliati Tambunan
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Accounting Information Systems on the Effectiveness of MSME Accounting Reporting in the Rawa Gebang Market, Langkat Regency Vina Arnita; Siti Nurhayati; Yuliati Tambunan; Yunia Indriani
ACCOUNTING AND BUSINESS JOURNAL Vol 5 No Number 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5iNumber 2.4675

Abstract

An accounting information system (AIS) is a set of information components used in accounting activities. The existence of an accounting information system allows the creation of order in the internal organization. This is because AIS makes it easier for human resources (HR) to obtain information related to the organization's economy. This information is utilized in the process of making and determining decisions. System accounting information system (AIS) also has constituent components. These components are the same as the components of the information system, namely, software, hardware, procedures, human resources, and databases. Mahatmayo (2014: 5) explains the components that enable accounting information systems to have important functions, including collecting and storing data about activities. Among them are collecting and storing data about activities carried out, so that management, employees, and databases can be utilized. activities carried out, so that management, employees, and external parties / interested parties can review things that have happened in the organization. Transforming data into information that is useful for management in making decisions in planning, implementing, and monitoring activities. Provide adequate controls to safeguard organizational assets including organizational data, and also to ensure that the data is available when needed accurately, and reliably.
PEMAHAMAN MEMBUAT LAPORAN KEUANGAN DAN PEMAHAMAN PELAPORAN WAJIB PAJAK UMKM DI PASAR RAWA GEBANG KABUPATEN LANGKAT Vina Arnita; Siti Nurhayati; Yuliati Tambunan; Yunia Indriani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 10 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i10.3869-6174

Abstract

Posisi ini akan membantu Kelompok Tani Rawa dengan solusi pelaporan keuangan yang dapat diberikan oleh peneliti. Peneliti mengunjungi Desa Rawa di Geban pada saat layanan ini diluncurkan, dan kelompok tani Rawa menjelaskan kelebihan dan kekurangan UMKM. Mereka menjelaskan kekurangan mereka selama kunjungan tersebut. Ada banyak desa di Rawa yang mendapat subsidi pemerintah. Mereka mempunyai masalah karena tidak mengetahui cara membuat laporan keuangan. Pertanyaan ini membantu peneliti mengurangi kesulitan dalam menulis laporan keuangan. Kekurangan dari kelompok petani UMKM ini adalah mereka hanya berstatus pelajar SMA sehingga belum mengetahui cara membuat laporan keuangan yang baik. Peneliti memberikan kelas akuntansi dan pembukuan untuk membantu petani memahami laporan keuangan. Ini akan dimuat di surat kabar setelah memahami perhitungan terbaru. Anda akan dapat memasukkan laporan keuangan dengan mengisi akun dan jurnal Anda.
Co-Authors Siti Nurhayati Vina Arnita Yunia Indriani