Ratih Pratiwi

Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) IPB organizes a Lecturers Community Service Program, as an innovation of lecturers community service by facilitating lecturers to several villages in Bogor and outside of Bogor to directly interact and provide solutions for the community. The purpose of these activities is to enhance the implementation of science and technology from the university for society welfare. One of the villages partners in this program is Cihideung Udik Village with prominent agricultural potential. More than 60% of the land is used for agriculture. Yet, until now the community still face agriculture problems such as decreasing agricultural land area due to changes into residential house. This condition triggers a decrease in the availability of ground water, and cultivation type or pattern change. Previously the community cultivate paddy, but now the community shifts to plant secondary crops especially corn. Not only that, various complex problems...

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 kuesion...

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 PPh and VAT; 91.67% of students know income tax (PPh), and 86.25% of students ...

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 activiti...

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....

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 ...

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 ...

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.

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 bet...

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.

Adiraka Group is a small and medium enterprises (SMEs) located in Bogor that engaged in furniture business. Adiraka Group currently still uses manual systems on Financial Records, which can lead to errors by the finance department in recording process. Adiraka Group often faces problem’s such a difficult to obtain customer related data because are not recorded in detail. The purpose of this final paper is to design and implement accounting. Interviews, observation, documentation of internship programs, literature studies, and internet sources are methods used in the application making process. Design and Implementation of accounting applications using PHP Hypertext Preprocessor and MySQL through several stages consist of menu structure design, interface design, and application implementation. The designed data will be processed using PHP Hypertext Preprocessor into table, queries, and report. The owner and finance departments can make decisions faster and easier using this application.

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 dilak...