Jurnal Serina Abdimas 2024-03-13T05:40:51+00:00 Jurnal Serina Abdimas Open Journal Systems <p><strong>Jurnal Serina Abdimas</strong></p> <p>Jurnal Serina Abdimas adalah wadah publikasi hasil kegiatan Pengabdian kepada Masyarakat (PkM) yang dilaksanakan oleh Dosen, Mahasiswa, maupun Praktisi dan telah didesiminasikan pada Seri Seminar Nasional (SERINA) dan SENAPENMAS yang diselenggarakan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Tarumanagara. </p> PELATIHAN DIGITALISASI AKUNTANSI BERBASIS SOFTWARE DENGAN TOPIK PENJUALAN DI SMA SANTO KRISTOFORUS I JAKARTA BARAT 2024-03-11T09:41:03+00:00 Chelsya Widjaja Virginia Patricia Vinnetta Ratna Sari <p><em>PKM software-based accounting digitization training with the topic of sales at SMA Santo Kristoforus I West Jakarta aims to provide an understanding of software-based accounting digitization, the operation of accounting software for sales transactions in trading companies, and financial reporting, especially profit and loss reports for trading companies with the help of accounting software. The problem faced by partners is that there is no software-based digital accounting training at Santo Kristoforus I High School before, so the PKM team is trying to provide a solution by holding software-based accounting digitalization training. The method used in PKM is a training method using theoretical discussions and calculation questions related to sales accompanied by inputting transactions into accounting software. The training at Santo Kristoforus I High School, West Jakarta was carried out on October 27 2023 and November 8 2023, from 14.45 – 16.45, located in the computer laboratory room of Santo Kristoforus I High School. The results of the training contributed positively to the students of Kristoforus High School, where the students /i gain knowledge about software-based digital accounting.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN KOMUNIKASI PEMASARAN DI YAYASAN YATIM PIATU RASULULLAH SAW JAKARTA 2024-03-11T10:09:05+00:00 Richard Andrew Beatrice Piterson Alvira Nisa Kurniawan <p><em>Rasulullah SAW Orphanage Foundation is one of many registered social institution in Jakarta.&nbsp; As one of the facilitator for orphans and homeless kids, the foundation tries to develop the children to save the future of the country. Leading for some innovations, the foundation had already digitized donation process far before the team arrived.&nbsp; However, the number of donations still sometimes not sufficient to help the student enroll normally.&nbsp; For example, they need the bag that not included from the local goverment social donation for education. Sometimes they also possesed excessive food stocks while they need other urgent equipments for the education process.&nbsp; Based on those problems, the CSR team from UNTAR try to develop their marketing communication skills by arranging the scheduled training session. The objective of the session is to develop the marketing communication skills for both the student and its foundation.&nbsp; As a result, both the student and the comittee from the foundation enthusiasticly participated the event.&nbsp; For the post-session expectations, they can enhance both their awareness and crowdfunding system by implementing a good marketing communication skills.&nbsp; The CSR team concluded that this program can work excellently if the foundation periodically develop their students’ skillsets by practicing the marketing communication techniques.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PEMBUATAN APLIKASI WEBSITE CORPORATE PROFILE DAN PENGAJUAN WARALABA PADA UMKM ROTI TETEH 2024-03-11T10:12:33+00:00 Manatap Dolok Lauro Cynthia Natalie Hans Edison <p><em>Micro, Small and Medium Enterprises (MSMEs) are one of the micro businesses that empower home industries. In an effort to increase competitiveness and expand marketing reach, MSMEs can take advantage of information technology. Several ways to increase competitiveness and marketing, one of which is to provide information about MSMEs so that more people can get this information. The development of the food and beverage home industry recently has increasingly led to brand awareness, with many of these brand owners developing their businesses by opening up opportunities for the wider community to use the MSME trade brand, namely by franchising. As a new brand, Roti Teteh faces an obstacle, namely that the name of this MSME is not well known to the public. In its young age, built in February 2022, Roti Teteh only has 1 sales location, and plans to build in other locations. Roti Teteh faces difficult competition amidst the rise of similar businesses that offer collaboration in the form of franchises. These MSMEs do not yet have the means to disseminate information about products and cooperation packages that can be accessed by the wider community. This PKM activity is concentrated on gathering needs and building a corporate profile website which is equipped with a franchise package collaboration offer feature. The results of the work have been published and well received by partners. </em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas DETEKSI DINI GANGGUAN METABOLISME GLUKOSA 2024-03-11T10:19:03+00:00 Silviana Tirtasari Dodo Nugroho Stefany Tjunaity <p>Diabetes Mellitus is the cause of 1.5 million deaths, and 48% of all diabetes-related deaths occur in individuals under the age of 70. Monitoring blood glucose levels is a crucial part of preventive measures against diabetes mellitus. Many people are unaware of their blood sugar levels due to laziness and a belief that it is not important, as diabetes mellitus often shows no symptoms. Partners in this activity rarely undergo blood glucose checks due to their busy schedules and a perception that checking blood sugar levels is unnecessary when no symptoms of diabetes mellitus are present. Blood glucose testing is the initial step in early detection of diabetes mellitus and raising awareness about the importance of regulating blood sugar levels in partners. Based on the issues with the partners, the objective of the health service team from FK UNTAR is to increase awareness of blood glucose testing for early detection of diabetes mellitus. A total of 23 educators underwent testing. The fasting blood glucose results revealed that 17.4% of participants had levels in the range of 100-125 mg/dL, and 4.3% had levels ≥ 126 mg/dL (due to a history of diabetes). This activity was carried out as an early detection effort to prevent the development of diabetes mellitus in the future. Therefore, further activities are needed to assist educators with results falling into the prediabetes category, encouraging preventive measures to avoid the progression to diabetes mellitus, and for those with high results, immediate consultation with a doctor for further management.</p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENCEGAHAN SINDROMA METABOLIK PADATENAGA PENDIDIK MELALUI EDUKASI 2024-03-11T10:22:49+00:00 Novendy Hartanto Elsa Mathica Naibaho Jerica Anggraini <p><em>More than one-third of adults have metabolic syndrome risk factors. The prevalence of metabolic syndrome rises with age, and it is associated with a significant risk of morbidity and mortality due cardiovascular disease. People frequently are unaware of the symptoms of metabolic syndrome and are unconcerned about leading a healthy lifestyle, eating an unbalanced diet, and being physically active in daily life. For the purpose of preventing metabolic syndrome, preventive interventions connected to metabolic syndrome should be proposed. </em><em>Educators</em><em> are rarely informed about metabolic syndrome. </em><em>They</em><em> are rarely educated on how to manage risk factors for metabolic syndrome. As a result, </em><em>health </em><em>education are carried out to promote understanding of metabolic syndrome prevention through adjustments in risk factors and lifestyle.</em> <em>The method applied is metabolic syndrome education. Pretest and posttest findings indicate increased knowledge. This activity had a total of 22 participants. The average pretest score was 81.2, and the average posttest score was 87.7. There was an increase of 8% in pretest to posttest scores. Although there was no significant improvement in knowledge, this activity yielded fairly acceptable results. This could be because the participants in this activity are educators with prior understanding of metabolic syndrome. It is believed that the activities would raise awareness of metabolic syndrome and help to prevent the formation of heart disease in the future.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas DETEKSI DINI DISLIPIDEMIA PADA TENAGA PENDIDIK SEKOLAH DASAR 2024-03-11T10:27:26+00:00 Enny Irawaty Muhammad Ajib Ardin Fernando Yosafat <p><em>Dyslipidemia is a lipid imbalance such as cholesterol, low-density lipoprotein cholesterol (LDL-C), triglycerides, and high-density lipoprotein (HDL). This condition can be caused by diet, tobacco exposure, or genetics and can lead to cardiovascular disease with severe complications. High cholesterol levels often have no symptoms, so most people do not realize that their cholesterol is too high, and they rarely carry out early detection. The survey showed that our clients, primary school teachers, rarely do cholesterol tests. They often consume foods that contain cholesterol and are physically inactive due to their busy daily activities. Based on client problems, the community service team of FK UNTAR intends to check blood cholesterol levels. The aim of this PKM activity is to increase awareness of the importance of blood cholesterol level checking and increase insight regarding how to maintain cholesterol levels in the body in a normal condition. A total of 23 participants took part in this activity. The results showed that 26.1% of participants had high total cholesterol levels, 34.8% of participants had LDL cholesterol levels close to optimal and borderline, 8.7% of participants had low HDL cholesterol levels, 82.6% of participants had normal triglyceride levels, and 21.7% of participants experienced dyslipidemia. The results of this activity showed that participants with dyslipidemia were quite high. It is hoped that this activity can increase participants' awareness so that they can monitor or carry out regular cholesterol checks in an effort to prevent the emergence of metabolic disease disorders in the future.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PREDIKSI PENYAKIT KARDIOVASKULER PADA TENAGA PENDIDIK DI SEKOLAH DASAR 2024-03-11T10:35:36+00:00 Enny Irawaty Novendy Muhammad Iqram Stephanie Amadea <p><em>Cardiovascular disease is one of the leading causes of death in Indonesia. According to Global Burden of Disease and Institute for Health Metrics and Evaluation data from 2014 to 2019, cardiovascular disease is the leading cause of death in Indonesia. Basic Health Research data for 2018 also reveal an increase in cardiovascular disease, with an incidence of 1.5% higher than the previous year, with an incidence of 0.5% lower in 2013. Teaching is a wonderful vocation, but the welfare of teachers, especially their health, receives little attention from many parties. Teachers may be unable to perform routine health exams, including analyzing the risk of heart disease, due to a lack of funds. As a result, the Faculty Medicine Universitas Tarumanagara health service staff took the initiative to conduct cardiovascular disease screenings.</em> <em>The Framingham Risk Score is a tool for determining the risk of cardiovascular disease. The activity was attended by 21 members of teacher. The participants' average age was 40.24 years, with a range of 30 to 56 years. Females made up 66.7% of all participants. The cardiovascular disease risk assessment revealed that practically all participants (90.5%) were at low risk. This is a good result, but you must be careful not to get overly optimistic about it. Routine checkups are still recommended to ensure good outcomes and avoid potential health problems.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN ANALISIS MEDIA DAN JEJARING SOSIAL SEBAGAI UPAYA PENINGKATAN LITERASI DIGITAL SISWA SMAN 3 KABUPATEN TANGERANG 2024-03-11T10:56:36+00:00 Chiara Rizka Yukianti Adhelia Angkasa Lavenia Vinnie Willyanto Rani Puspitasari Viny Christanti Mawardi <p><em>Internet penetration has dramatically changed the way individuals communicate and interact. Social media has become an important tool for interacting and sharing information, especially in Indonesia with more than 86% of its users. This phenomenon presents both opportunities and challenges, including the risk of privacy violations, the spread of misinformation, and cyberbullying. Therefore, education regarding the wise and responsible use of social media is important. Social media analysis (SMA) and social network analysis (SNA) are effective tools for increasing public understanding of the impact of social media. SMA is used to collect and analyze social media data, while SNA understands social interactions in society. With deeper understanding, social media users can make more informed decisions. Seminar and training activities for students at SMAN 3 Tangerang Regency aim to provide education to overcome students' limited knowledge about social media and social network analysis. Through two-hour seminars and training, students will learn about the benefits and uses of social media and web analytics in their daily lives. The evaluation results show that the material was delivered well and students reported that the activity was useful. They felt good and enjoyed themselves, especially during the fun learning sessions, quizzes and demonstrations of the use of social media analysis tools. This activity gives students a deeper understanding of social media and social network analysis, helping students make better decisions and develop more effective strategies in the digital world. This PKM activity will have a positive impact on their ability to wisely use social media and understand social dynamics in the digital era.</em></p> <p><em>&nbsp;</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENTINGNYA EDUKASI DAN SKRINING PEMERIKSAAN TEKANAN DARAH DAN LINGKAR PERUT DI ATISA DIPAMKARA KARAWACI 2024-03-11T11:07:50+00:00 Susy Olivia Lontoh Novendy Enny Irawaty Muhammad Dzakwan Dwi Putra Muhammad Naufal Razaan <p><em>Uncontrolled high blood pressure and obesity are global health challenges. Based on the initial survey, participants felt there was no need to carry out regular pressure checks and did not know the importance of measuring abdominal circumference. The Tarumanagara University Faculty of Medicine community service team carried out educational activities on the importance of measuring blood pressure and abdominal circumference for early detection and prevention of hypertension and obesity. The target of the blood pressure and abdominal circumference measurement activity was teaching staff Atisa Dipamkara who was suspected of having high blood pressure and whose family history included hypertension and obesity. The method of implementing the activity is checking blood pressure and waist circumference and direct education regarding the results of blood pressure and abdominal circumference. Screening activities for blood pressure, abdominal circumference and education on the importance of monitoring blood pressure and abdominal circumference measurements were carried out on Monday, September 25 2023, at 7.30-13.00 at Atisa Dipamkara. The service activity was attended by 24 participants consisting of 7 (29.2%) male participants and 17 (70.8%) female participants. The age range of participants is 23-56 years. The mean systolic blood pressure was 114.79 mmHg and the maximum systolic blood pressure was 150 mmHg. The mean diastolic blood pressure was 79.92 mmHg and the maximum diastolic blood pressure was 90 mmHg. Based on the results of the examination, the participants' systolic and diastolic blood pressure were categorized as hypertension. The average abdominal circumference measurement result was 88.33 cm and the maximum abdominal circumference was 113 cm, so based on the results above it was found that the participant's abdominal circumference was categorized as obese. </em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGAJARAN TERBENTUKNYA HARGA PASAR DALAM PEREKONOMIAN KELAS XI DI SMK DEWI SARTIKA JAKARTA BARAT 2024-03-11T13:03:37+00:00 Annisa Fadila Puteri Chelsya <p><em>The teaching assistance activity program in educational units aims to increase students' understanding of the Dewi Sartika Vocational School, West Jakarta, about the economy in Indonesia in terms of the formation of market prices in the economy. Teaching assistance activities in educational units start from 07 August 2023 – 30 November 2023. MBKM teaching activities in the author's educational unit are accompanied by Mrs. Chelsya. The author provides training in the form of example questions and practice questions for students. The benefits felt during assistance activities in this educational unit are becoming yourself to appear confident in speaking in front of many people, getting to know and understanding the character and personality of each person so that it can be a provision for writers when they are directly involved in the world of work, training writers to have a higher spirit of socialization, and increase patience for writers in understanding the attitudes, character and personality of each person so that it can become a provision for internal writers. As a result of MBKM teaching activities in educational units, students can understand market price material in the economy and basic accounting material as a whole.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN PENENTUAN NILAI ASET TETAP DAN METODE DEPRESIASI PADA SISWA SMAN 20 KABUPATEN TANGERANG 2024-03-11T11:13:43+00:00 Herni Kurniawati Irene Kim Lie Vinetta Ratna Sari <p><em>This PKM targets students of SMA Negeri 20 Tangerang Regency so that they can better understand the science of accounting, especially those related to fixed assets owned by schools and businesses. School/company fixed assets are valued based on their actual condition (cost minus accumulated depreciation) and presented in the year-end financial statements. There are five methods of depreciation of fixed assets that you will learn in this training: the straight-line method, the Japanese year digit method, the double declining balance method, the man-hour method, and the production production method The data used in this PKM are primary data obtained directly from SMA Negeri 20 Kabupaten Tangerang, including data from interviews with principals and teachers. Meanwhile, secondary data was obtained from books, magazines, and the internet to support this research. The PKM was carried out successfully until it was completed on Friday, November 10, 2023 at 10.00 WIB. PKM is carried out through school visits with students. The mandatory output of PKM is made PKM journal and as an IPR as an additional output<strong>.</strong></em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN AKUNTANSI HUTANG BAGI SISWA/I SMA PROVIDENTIA 2024-03-11T11:23:25+00:00 Yanti Lauren Callista Cecillia Dintia <p><em>Based on the results of interviews with accounting teachers, there is a problem where when the school sends its students to accounting competitions outside of school, the students often experience difficulty in answering questions, especially in calculating single interest and compound interest contained in debt material. This is because students at SMA Providentia have never been taught about debt at school. For this reason, we from the PKM Team will provide a solution to this problem by providing training on liability accounting. Training is carried out over five meetings in extracurricular subjects with a duration of 60 minutes per meeting, once a week. The training participants were 6 class XII students majoring in Social Sciences. PKM is carried out using lecture methods, discussions, discussing practice questions and giving quizzes as feedback. The conclusions from this training are: the school is quite cooperative in providing the infrastructure needed for PKM activities, students are quite enthusiastic and have good interactions in taking part in the training, the results of the quiz given show that after the training is given, students can understand the material well debt given, and based on the answers to the questionnaire, all training participants gave a satisfactory general impression of this training. The two outputs produced in this PKM are publications in the Serina Abdimas Journal as mandatory outputs and HKI in the form of Patents as additional outputs.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN SISTEM AKUNTANSI PESANAN BAGI SISWA/I SMA HARAPAN JAYA 2024-03-11T11:26:37+00:00 Yanti Timothy Brian Kurniawan Cecillia Dintia <p><em>Based on interviews with the school, students at Harapan Jaya High School have a problem where they only get very limited accounting material. The topic of order accounting systems was chosen because this topic is very relevant to the rise of order-based businesses that are easily found in society. Training is provided using lecture methods, discussions, discussing practice questions and giving quizzes as feedback. The results of this training are as follows. First, the training participants are class XI-1 students with a total of 22 participants. Second, training will be held on Friday, 20 October 2023 at 10.00-12.00 am onsite. Third, the school is quite cooperative in providing the facilities needed for this training. Fourth, students are quite enthusiastic and have good interactions in participating in the training. Fifth, there are significant differences in results in the pre-test and post-test. Finally, based on the evaluation results, 90% of the total respondents gave a satisfactory general impression of this training. There are two outputs that will be produced, namely: mandatory output in the form of scientific publications in ISSN journals and additional output in the form of HKI</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN SIKLUS AKUNTANSI DI PANTI ASUHAN ASIH LESTARI 2024-03-11T11:30:15+00:00 Elizabeth Sugiarto D Elisa Oktavia Kristianto <p><em>Asih Lestari Orphanage accommodates children who are sent to high school level, and from the information obtained, these children need tutors to strengthen and enrich the accounting cycle material to support their knowledge at school. Apart from that, accounting cycle training should be carried out from an early age so that when the orphanage children open a business in the future they can evaluate the performance of their business and make appropriate decisions. Asih Lestari (AL) Orphanage students need accounting cycle training based on invitation letter no.025/YPA.AL/SK/VIII/2023 from the leader of the AL orphanage. AL Orphanage students will be released into society (to become independent) after graduating from high school. Therefore, AL orphanage students need knowledge that can equip them to enter the business world. The aim of this PKM is to provide training in the accounting cycle to equip students if they later enter the business world. This PKM activity was carried out on Thursday 28 September 2023 at 08.00 – 13.00. This PKM is implemented with tutorials and evaluation through quizzes and questionnaires. This PKM mandatory output is presented at SERINA VII 2023, while the additional PKM output is in the form of an HKIkan Module.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN PERHITUNGAN DAN PENCATATAN ASET TETAP BAGI SISWA/I SMA PROVIDENTIA 2024-03-11T11:34:26+00:00 Parcella Glatia Elfenso Viriany <p><em>Teaching activities in the education </em><em>represent a manifestation of a student-centered learning approach. The independent campus learning model presents challenges and opportunities for the development of innovation, creativity, personality, and addressing the needs of students. This system also aims to cultivate independent skills in seeking and acquiring knowledge through real experiences and field dynamics, including problem-solving, social interaction, collaboration, and self-management.The goal of the teaching assistance program in the Education unit is to provide students with the opportunity to learn and develop themselves while assisting schools in delivering optimal education services to all high school students. This program also aims to sharpen students' thinking skills in solving the problems they encounter. Teaching Assistant Activities will be organized specifically for students of SMA Providentia, located at Jl. Kedoya Raya No. 35, RT.14/RW.7, Kedoya Utara, West Jakarta. The implementation of this program will involve the direct delivery of information to the participants of the teaching, who are the students of SMA Providentia, in the form of face-to-face meetings. The program's duration will run from August 2023 to November 2023. This will be achieved by applying the knowledge imparted by lecturers from Tarumanagara University to the students of SMA Providentia. Teaching Assistant Activities will commence with an initial meeting between the school and Tarumanagara University to identify the school's needs and interests related to this collaboration. We have concluded that the theme we have chosen is "Fixed Assets." The results of this activity is the publication. </em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENDALAMAN MENGENAI LAPORAN KEUANGAN UNTUK SISWA/I SMA 2024-03-13T05:40:51+00:00 Amin Wijoyo Ivonne Patricia Michelle Leevia Jonathan Sylvia Theodore Alvin T <p><em>In the era of information and globalization that continues to grow, understanding financial reports has become an essential skill for the next generation. Financial reports are an alternative to determine the financial health of a company. By realizing how important financial reports are, we intend to deepen the material at Tarsisius 1 High School, West Jakarta. This is because the current high school education curriculum teaches accounting material in class XII so the material explained is less detailed. In fact, basic accounting material is an important foundation for accounting knowledge which should be taught from the start of high school. The deepening of this material was carried out at Tarsisius I High School, West Jakarta with a total of 10 meetings with a duration of&nbsp; one hour and thirty minutes, to be precise every Wednesday from 14.30 WIB to 16.00 WIB. The deepening of the material regarding financial reports was carried out at the 5th meeting on Wednesday, October 4 2023. This study begins with an introduction to the theory of financial reports, discussion of example questions, and implementation of a quiz with prizes. The material discussed in this activity includes the meaning of financial reports, the purpose of making financial reports, the types and differences of each financial report, and procedures for preparing financial reports. After the in-depth study of this material is complete, Tarsisius High School students will receive benefits in the form of increased knowledge and insight. Apart from that, students also have skills in preparing financial reports and are able to explain the relationship between financial reports and previous journals as a whole part of the service company's accounting cycle.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas IMPLEMENTASI DASAR PUBLIC SPEAKING KEPADA ANAK- ANAK PANTI ASUHAN NURUL JANNAH UNTUK MENINGKATKAN KEPERCAYAAN DIRI 2024-03-11T13:28:42+00:00 Suzy Azeharie Christina Alannys Zefanya Kambey Keith Prasethio Chang Thommy Yoel Mckanzie <p>Public Speaking is one of the activities of a speaker when speaking in public to convey information, news, and messages to the audience or people who listen. Public speaking is not born by itself but needs to be trained to be a good speaker through the direction of others who are more expert. Everyone who has the ability to speak can learn and improve their abilities in terms of public speaking because basically public speaking is just talking directionally.</p> <p>&nbsp;</p> <p>Young people's awareness is very lacking about the importance of public speaking because the school system is too focused on theory rather than practice. One of them happened to the children of Nurul Jannah Orphanage, most of their children became shy if given the task to speak in front of the class or crowd. So, This PKM was held at Nurul Jannah Orphanage, that located in Malaka Road III No.84, Malaka Sari, Duren Sawit, East Jakarta. The PKM was held on September 23rd, 2023 until 3 weeks. The children of Nurul Jannah Orphanage are invited to work by listening to the tips given to be applied in life to dare to speak in public. This education is carried out by presentation and interaction methods during the course and children practice speaking in front to increase confidence, feel and apply the tips that have been shared. This education is expected to be useful and useful for the provision of the future of Indonesia's brilliant and successful young generation. The Result of This PKM was good to prove that all children are happy and educated.</p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN SISTEM BUKU BESAR DAN KERTAS KERJA PERUSAHAAN DAGANG BAGI SISWA/I SMA 2024-03-11T13:36:24+00:00 Agustin Ekadjaja Irene Kim Lie Karen Widjaja <p><em>Accounting as a business language has a strong role as a provision for someone to be able to become a reliable businessman. Learning accounting in order to form a strong foundation cannot be learned in an instant and must be learned in the long term like learning a language. One of the criteria needed to become a successful entrepreneur is to master the field of accounting including cash flow management, maintaining balance sheets, finding pathways to profitability as well as talking about money and planning for the future of the company. A successful company and business begins with the professionalism of the entrepreneur behind it who masters accounting well who can develop financial models and ensure success in business. General ledger is a journal or group of accounts that records transactions for a particular account in a broad picture and accounting working paper is a technique that can be used to assess the correctness of a financial statement produced. These two basic things are very important things to master in starting learning in accounting. The PKM team in this activity shared knowledge with the aim of equipping basic knowledge in accounting to students of&nbsp; High School. This activity was carried out face-to-face at&nbsp; High School which was attended by students of High School. Activities are packaged in the form of seminars and interactive discussions to introduce and provide training on basic accounting science in the preparation of accounting ledgers and working papers. We submit a report on the results of the implementation of this activity to LPPM Untar as a form of responsibility and output in this activity.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENINGKATAN KOMPETENSI PENGETAHUAN BUKU BESAR AKUNTANSI PERUSAHAAN DAGANG PADA SISWA SMA TARSISIUS 1 2024-03-11T13:39:49+00:00 Widyasari Ivonne Patricia <p><em>Proficiency in accounting plays a pivotal role in understanding economic transactions and managing businesses. In the midst of daily life, accounting knowledge is crucial for identifying, recording, and communicating financial transactions. However, the high school curriculum in Indonesia often treats accounting merely as a sub-subject under the umbrella of economics, resulting in a low level of interest among students. This is particularly due to the perception that accounting is closely associated with numbers.</em> <em>To address this challenge, a community service activity was conducted at Tarsisius 1 High School, focusing on a deeper exploration of the concepts related to the ledger in accounting for trading companies. This initiative aims to provide a more profound understanding of ledger concepts, a key aspect of accounting systems. Tarsisius 1 High School collaborated as a partner, offering full support for discussing and elucidating ledger concepts in more detail.</em> <em>On November 15, 2023, this activity was conducted in a face-to-face (offline) format. Participants gained a profound understanding of the concepts of perpetual and periodic ledger methods, along with quiz questions designed to hone their accounting skills.</em> <em>The goal is not only to improve students' comprehension of the accounting ledger for trading companies but also to stimulate their interest in pursuing accounting as a major in higher education, particularly at Tarsisius University as a potential program of study. The enhancement of ledger knowledge is expected to equip students with a solid foundation in accounting, instilling confidence in them to explore and pursue careers in this field in the future.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PROYEK PEMBELAJARAN AKUNTANSI UNTUK SDG BIDANG PENDIDIKAN 2024-03-11T13:42:22+00:00 Elsa Imelda Imelda Rani Juni Simina <p>The Sustainable Development Goals proclaimed by the UN are also implemented in Indonesia as a member of the UN. Of the 17 development areas, one of them is the education sector. Education that leads to skills is one of the goals of the SDGs in the field of education. Students are expected to become independent quickly if they have special skills. One of the skills that can be mastered quickly by high school students is accounting skills. Even though accounting is often difficult to understand, the PKM team from Untar will use project-based learning techniques from for Tarsisius 1 High School students. The results of the activity were really felt by the students and the students were able to understand accounting journaling more easily.</p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PROSES PEMBUATAN BUKU BESAR PADA PERUSAHAAN JASA DI SMK STRADA 1 2024-03-11T13:45:39+00:00 Velinda Alvita Nastasya Cindy Hidajat <p><em>Teaching Assistance Activities in Education Units aim to encourage students and interest in learning, talent and interest in understanding basic accounting in order to gain insight and in-depth knowledge in order to encourage the younger generation to determine the level they will take as a professional accountant and understand accounting theory. and the provisions that apply after graduating from Vocational School Strada 1. The author has been given the opportunity to teach and share knowledge with students at Vocational School Strada 1 regarding basic accounting which discusses material related to the process of making ledgers in service companies. This activity was carried out at SMK Strada 1 Gunung Sahari in 10 meetings, starting on 28 August 2023 and ending on 27 September 2023. The activity ran smoothly and was completed on time. The success of Teaching Assistance Activities in the Education Unit at Strada 1 Vocational School can be measured by an increase in scores of 28.8% during the Mid-Semester Summative Examination (STS).</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas MENGGUGAH KESADARAN SOSIAL DAN EMPATI PARA SISWA TERHADAP PERSOALAN SOSIAL DI LUAR KELAS 2024-03-11T13:48:20+00:00 Urbanus Ura Weruin <p><em>The most basic aim of education is not only to develop students' cognitive abilities in mastering science, technology and the skills needed for life but also to develop character and personality that is moral, has noble character, acts in solidarity, is tolerant and cares about one's own interests. each other, and society as a whole. One of the characteristics and personalities of students that we want to produce through the education and learning process at school is the development of social awareness and empathy for social problems that exist in society. Social awareness is an understanding, attitude and appreciation of the existence of other people in wider society. Empathy is a form of social awareness. Social awareness and empathy in practice are nothing more than thinking about others. Education and learning about social awareness and empathy is a form of social responsibility as a citizen. Social awareness education and learning can stimulate students' social awareness and empathy. The vision and mission of SMA Bhinneka Tunggak Ika Jakarta, which emphasizes character education, needs to remind their students about social awareness and empathy towards others through this PKM. Mitra admits that their students often don't care about the social problems that exist in society. By using a problem-based learning approach and the 6D PKM learning method, it is able to stimulate and develop social awareness and sensitivity towards other people. This PKM succeeded in making students aware of social problems in the local and global scope that need to be the center of their attention. These problems range from sexual harassment, pollution, increasing pollution, and still high levels of collusion, corruption and nepotism, climate change due to increasing earth temperatures, wars between nations, and human tragedies resulting from wars that need their social attention. Education of students' social moral awareness and empathy is able to stimulate students' social awareness and empathy.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGAJARAN MATERI PERPAJAKAN NPWP DAN NPPKP PADA SMK STRADA 1 2024-03-11T13:50:11+00:00 Joshua Jose Lysander Rosmita Rasyid <p><em>Taxation is a mandatory contribution from the citizens to the government based on laws, and it is coercive in nature, not receiving direct benefits (counterperformance) that can be immediately demonstrated and used to pay for general expenditure financing. The global world has experienced the COVID-19 pandemic, which has had a significant impact on the economy sector, resulting in many changes in tax regulations. The Teaching Assistance activity in Educational Units aims to improve the author's skills, both hard and soft skills, and provide taxation knowledge, especially on the subjects of Taxpayer Identification Numbers and Taxable Entrepreneur Confirmation Numbers to students. This activity is carried out at SMK Strada 1 for a total of 10 face-to-face meetings, starting from August 28, 2023, until October 5, 2023.The method of implementing the PKM (Community Service Program) used is to provide teaching through face-to-face meetings / offline and to incorporate some games related to the material.. The results of this activity show that students of SMK Strada 1 can easily understand the material taught and aim to increase the knowledge of the students of SMK Strada 1 regarding taxation subjects, especially the subjects of Taxpayer Identification Numbers and Taxable Entrepreneur Confirmation Numbers.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENYULUHAN JURNAL PENYESUAIAN DI SMK STRADA 1 2024-03-11T13:53:19+00:00 Kelvin Rosmita Rasyid <p><em>Teaching assistance in an educational unit is one form of community services that can be carried out by Tarumanagara University students in the form of teaching accounting in high schools and vocational schools. This activity aims to provide accounting knowledge regarding adjusting journal that is made at the end of an accounting period. Teaching assistances is carried out in Strada 1 Vocational School through face-to-face sessions with a total of 10 meetings. There are 3 steps that is taken during the execution of teaching assistances which are preparation of teaching material, delivery of teaching materials, dan comprehension evaluation through problem solving. This activity aims to provide the Strada 1 Vocational School students with the knowledge of adjusting journals and accounting in general, while also developing Tarumanagara University students’ skills in public speaking through face-to-face teaching that will be done. The result of this activity for the Strada 1 Vocational School students is the receipt of a deeper understanding of accounting through a different teaching approach than what they are used to. The results of this activity for Tarumanagara University students are the developed skills in preparing teaching materials that is easy to understand and the development of public speaking skills in an attempt of delivering teaching materials in an engaging manner. Through teaching assistances activity, it is hoped that the Strada 1 Vocational School students will develop an interest in accounting and be equipped with the knowledge to face further education in college or challenges in the working environment.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGAJARAN PENCATATAN BUKU BESAR PERUSAHAAN JASA DI SMK STRADA 1 2024-03-11T13:55:44+00:00 Zahra Fiany Nur Adibah Rosmita Rasyid <p><em>The evolution of time has brought significant changes to life, especially in the field of accounting. Accounting is not only about recording financial transactions but is also a crucial management tool providing valuable information to support managerial decision-making processes. A service company operates in the service industry, offering services rather than physical products. They provide a variety of services to customers without tangible results. The Teaching Assistance activities conducted at SMK Strada 1 took place over 10 sessions, starting from August 28, 2023, to September 26, 2023, with the aim of developing the author's soft skills and hard skills in teaching and understanding basic accounting. The implementation method of this Merdeka Belajar Kampus Merdeka activity included presenting conceptual material, discussing practice problems, and providing learning aids such as games. The author gained new experiences in carrying out tasks in the educational institution, which had not been done before. The opportunity allowed the author to conduct face-to-face/offline teaching to the 10th-grade students of SMK Strada 1, focusing on basic accounting, especially the General Ledger. Through this activity, the author successfully improved communication skills in the teaching-learning process, aiming to broaden the students' knowledge in the field of accounting.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas “PEKA PENGAJAR” PENGABDIAN KOMUNIKASI PENDIDIKAN DI SAUNG BACA GARPU DAN RUMAH BELAJAR KAPUK 2024-03-11T13:58:19+00:00 Suzy Azeharie Hanna Margareth Victor Hutama Shabila Aulia Raihan Zahran Wicaksono Marlene Sandra Nabir I.B. Noho <p><em>Education is a very important investment for the progress of a country. Indonesia is one of the countries that implements one of the points of Indonesian citizens' rights contained in Article 31 Paragraph 1, namely all citizen have the righs to a quality education tailored to their individual interest and talent. Education first comes from the family environment, then the school environment, and the community environment. However, in Indonesia, not all children are able to receive an appropriate education due to a lack of awareness of the important of education, economic disadvantage, and educational disparities which results in many children being reluctant to go to school and some of them even choose to drop out of school.</em></p> <p><em>Saung Baca Garpu and Rumah Belajar Kapuk are one of example. These two places are alternative schools that were founded to help children who have economic disadvantages and to embrace children who previously had no interest in learning to want to learn, at least they can recognize letters and numbers so that later they can write and read counting. From here their mindset was formed, that learning is just writing and reading. With this, the PEKA PENGAJAR Team was moved to make teaching and learning activities more enjoyable. By using team teaching methods, creativity methods, competition methods, and socialization methods. Therefore, from the activities that we have carried out, we have obtained results that children prefer to learn to be accompanied by quizzes and also change the mindset of children that learning is not only about writing but understanding what is conveyed. We really hope that the method we apply can increase children's interest in learning, and can be useful and beneficial for children's lives.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGAJARAN CARA MENGISI DATA AWAL PERUSAHAAN DAGANG DALAM MYOB DI SMK DEWI SARTIKA JAKARTA 2024-03-11T14:04:46+00:00 Vennessa Chelsya <p><em>Teaching at Dewi Sartika Vocational School is a teaching assistance program in the Merdeka Belajar Kampus Merdeka curriculum at Tarumanagara University with the aim of facilitating journaling for Dewi Sartika Vocational School students in various exercises on MYOB subjects. The duration of teaching assistance activities is from 1 August 2023 – 30 November 2023. Delivery of MYOB material is carried out in class and in the Computer Lab. Some of the benefits that can be felt when participating in this activity are training yourself to appear more confident when speaking in front of many people, being able to understand and get to know the different characters of each individual, and can train your social spirit. The result of this teaching for students is to gain knowledge about how and the process of filling in initial trading company data in MYOB. These results can be seen from how students are no longer confused in filling in initial trading company data in MYOB.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN SISTEM AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN UNTUK USAHA PEMBUATAN PAKAIAN PADA CMT 2024-03-11T14:06:55+00:00 Agustin Ekadjaja Norman Wahid <p><em>In conducting business activities and trading, accounting is a very important and strong provision in the course of business operations. Learning accounting does take a long time to form a strong foundation. However, it is never too late, especially for UMKM actors in the community who start businesses self-taught and carry out business activities independently. The existence of &nbsp;UMKM in the community is a very positive thing in building the Indonesian economy. Although the scale of the business carried out is not yet large, the application of UMKM by the community carried out in large numbers and in varied industries raises good economic potential for economic progress. Therefore, the PKM team sees that Accounting theory training can be one way to take a role in the economic development of UMKM. With adequate accounting provision, UMKM actors can use theories that have been tested and in accordance with standards to manage their business economy and make their business better. The training conducted by the PKM team targeted one of the UMKM engaged in garment and clothing design located in West Jakarta.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGARUH PENTING PELAJARAN AKUNTANSI BAGI ANAK SEKOLAH 2024-03-11T14:09:02+00:00 Joice Margareth Sinaga Susanto Salim <p><em>In carrying out teaching activities at SMA 95 JAKARTA BARAT,during teaching activities the aim is to expand soft skills and hard skills in the world of accounting. As a writer,carrying out duties in the Education Unit, I gained a lot of experience that had never been done before. This experience provides the writer with the opportunity to continue to develop and learn better. The author wa given the opportunity to teach directly with students to teach material about accounting from general journals to service company reports. The aim of presenting this material is to provide broad knowledge to students regarding acoounting and to provide guidance to students about the world of collage.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas UPAYA PENCEGAHAN OBESITAS DENGAN SKRINING IMT DAN GAYA HIDUP SEDENTARI DEWASA MUDA DI PEKOJAN JAKARTA BARAT 2024-03-11T11:38:18+00:00 Susy Olivia Lontoh Muhammad Dzakwan Dwi Putra Muhammad Naufal Razaan <p><em>Obesity and a sedentary lifestyle are health challenges in Indonesian society. Sedentary behavior often occurs in urban areas, especially young adults. The impact of a sedentary lifestyle has a negative impact on health and requires lifestyle improvements and physical inactivity is a risk factor for obesity. The aim of this activity is to increase awareness to prevent obesity and sedentary behavior among educational participants. The method of implementing the activity is screening for blood pressure, BMI, physical activity level and direct education regarding BMI results, physical activity level, the importance of walking and physical activity. The targets of health education activities related to obesity and physical activity are young adults in the Pekojan area, West Jakarta. Educational activities to increase awareness to prevent obesity and sedentary behavior were held on Friday 10 November 2023 at 15.00-18.30. The results of the service activities were attended by 26 participants with 7 male participants and 19 female participants. Based on BMI criteria, there were 20 participants with overweight and obese nutritional status. There were 9 participants who regularly exercised and had light activities and 17 did not regularly exercise and had light activities. To measure the sedentary lifestyle, 11 participants can see how long they sit in a day to watch and use social media and computers (in addition to work or study activities) &gt; 7 hours, so the lifestyle of most of the participants is high sedentary.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN AKUNTANSI KEWAJIBAN LANCAR PADA SISWA SMA PROVIDENTIA 2024-03-11T11:41:53+00:00 Cecilia Dintia Yanti <p><em>Merdeka Belajar Kampus Merdeka (MBKM) is an initiative by the Minister of Education and Culture aimed at encouraging students to have a comprehensive understanding in various fields of knowledge, preparing them to face the challenges of the professional world. MBKM encompasses various programs, one of which is the MBKM Teaching Program at educational institutions. This program is specifically organized for students of Providentia High School located at Jl. Kedoya Raya No.35, RT.14 /RW.7, West Jakarta. Following discussions, the team decided to provide training on current liability accounting to the students of Providentia High School. This decision was made considering the importance of understanding current liabilities for the students as they prepare for competitions. The event will involve the direct delivery of information to the participants, namely the 6 students of 12th-grade Social Sciences at Providentia High School, through face-to-face meetings scheduled from August to November 2023. After receiving positive feedback, we concluded that the chosen theme is "Introduction to Current Liability Accounting for Students of Providentia High School." Based on questionnaire results, students expressed overall positive impressions of the training. The outcomes of this activity is deeper understanding about Current Liability.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGGUNAAN PANEL RINGAN UNTUK PAGAR PEMBATAS LINGKUNGAN PERUMAHAN BANJAR WIJAYA RW 07 KELURAHAN CIPETE, KECAMATAN PINANG, KOTA TANGERANG 2024-03-11T11:47:30+00:00 Widodo Kushartomo Hauwendy Michael Silvester Boenyamis Edward Mahendra Tanurahardja Christopher <p><em>Concrete panel fences installed at locations aim to limit land ownership from one another, provide visual protection for the object being fenced and provide a feeling of security to the land owner. The Banjar Wijaya housing complex, especially RW 07, Cipete Village, Pinang District, Tangerang City borders residential areas which are separated by concrete panel fences. The guardrail that divides the RW 07 neighborhood from residents is approximately 500 m long. In several locations of the guardrail, there was damage to the fence, such as broken, missing and holes. Residents' difficulties in finding cheap quality concrete panel fences in the sense of being strong and light, can be overcome by using lightweight concrete panels which are the result of research from the Concrete Construction and Technology Laboratory of Tarumanagara University's Civil Engineering Undergraduate Study Program. The PkM Team from Tarumanagara University's Civil Engineering Undergraduate Study Program guided the manufacture of lightweight concrete panel prototypes which can then be carried out by the community themselves. The implementation of PkM activities was carried out together with the local community, which included preparation for making light panels and installing them.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PEMBEKALAN PEMBELAJARAN JURNAL PENYESUAIAN BAGI SMK STRADA I 2024-03-11T11:52:10+00:00 Christopher Muliawan Nastasya Cindy Hidajat <p><em>Educational support activities at educational institutions, especially at Strada I Vocational School, are a form of participation in the transmission of knowledge to schools.aim to provide in-depth knowledge of basic accounting material to prepare for higher education by involving the participation of the MBKM team from Tarumanagara University. This activity contributes to developing education through knowledge of the basics of accounting including general journals, ledgers, trial balances and adjusting journals with deferral type and accrual type. The method of implementing this teaching activity is delivered face to face using Powerpoint media. The results of the MBKM activities for students are adding new knowledge and understanding in the field of accounting related to adjusting journals. After receiving training, it is hoped that students will be mentally prepared to pursue further education.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas FENOMENA PHUBBING DALAM KOMUNIKASI ANTAR PRIBADI BAGI GENERASI MUDA 2024-03-11T11:55:02+00:00 Wulan Purnama Sari Yesha Lady Ta Josephine Kayla Riwanda Lydia Irena <p><em>Increasing from 2018, internet users in Indonesia have grown by 54.25% in early 2022, reaching 204.7 million users. This escalation in the number of internet users is also directly proportional to the increase in the number of social media users. There are now 191.4 million users of social media platforms, growing by 12.6% compared to the previous year. Various aspects of life are made easier by social media. However, in line with its good benefits, social media also has various negative impacts on human life, especially the younger generation. Excessive cell phone use can reduce the ability to connect, influence others, and therefore have a negative impact on interpersonal relationships. Instead of focusing on the person they are talking to, the younger generation tends to engage in phubbing or actions that insult someone in a social environment by looking at their cell phone when interacting with other people. Therefore, the solution to the problem above is exposure to the younger generation, in this case Santo Yakobus High School students, regarding overcoming phubbing in order to optimize interpersonal communication. PKM is carried out using the seminar method. This method is applied as the most effective form of socialization to overcome phubbing to optimize interpersonal communication, where discussions can be held with students, and ends with suggestions and evaluation. The mandatory output of this research is the proceedings at a scientific meeting, while the additional output is the recording of IPR. The results of the questionnaire showed that PKM activities were successful in increasing YAkobos High School students' understanding of the phubbing phenomenon and how to overcome it.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN PENGGUNAAN GOOGLE ADVERTISING SEBAGAI INSTRUMEN UNTUK MEMPROMOSIKAN PRODUK PT CROWN PRATAMA 2024-03-11T11:59:03+00:00 Tony Sudirgo Gilbertus Brian Lydia Suryani Tjahjadi <p>A country's economy is a continuous cycle of production and consumption of goods and services,this cycle is the most important area that supports the life of a country, and has a dominant effect on stability in various fields, especially the social, political, cultural and security of a country. One of the real evidences is the 1998 riots which was motivated by the weakening of the Indonesian economy due to the Asian Financial Crisis at that time. Companies as one of the driving wheels of the economy in a country are one of the country's largest contributors in terms of income, and employment. So that optimization is needed in maintaining the cycle of income and expenses so that the existing expenses are not greater than the income earned. One of the many problems often experienced by companies is in the field of marketing goods / services. Examples of service problems here are often associated with a lack of confidence in the quality and experience and services possessed. while in goods are often, more associated with the price and quality of the product. However, in many cases it can be seen that many companies in Indonesia engaged in services have not been able to fully maximize digital marketing to encourage the company to achieve sales targets and obtain expected profits. This PKM is a step to educate the partner company, PT CROWN PRATAMA, in optimizing one of the popular digital marketing instruments, Google Advertising, which uses machine learning technology to learn consumer behavior and interest in goods/services and present the right advertisements. This PKM is carried out on-site at PT CROWN PRATAMA using the PPT presentation method accompanied by a question and answer process. Hopefully this activity can provide knowledge and be useful for companies in utilizing advertising advances in this digital era.</p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENDALAMAN MATERI KAS KECIL BAGI SISWA/I SMA XY 2024-03-11T12:04:07+00:00 Amin Wijoyo Esperansya Desmonda Woen Nathaniel Edbert Lioe <p><em>Education about petty cash for students at SMA XY serves as an integral part of Community Service, a collaborative effort between professors and students from Tarumanagara University aimed at fostering a positive impact on Indonesia's education landscape. This initiative specifically focuses on enhancing students' knowledge of recording petty cash and related transactions within an accounting period. The comprehensive program, executed in person at SMA XY on October 1</em><em>1</em><em>, 2023, engaged 60 students from the school. The significance of this endeavor lies in its dual contribution of providing practical insights into petty cash journaling and broadening students' overall understanding of accounting principles. The activities encompass theoretical discussions on cash concepts, methodologies for petty cash journaling, and hands-on exercises to ensure a thorough comprehension of the subject matter. This immersion in accounting fundamentals is envisioned to equip SMA XY students with the necessary skills for the challenges of higher education and future professional endeavors. As a measure of success, at the culmination of the community service, an impressive 79% of SMA XY students demonstrated their deep understanding of the Petty Cash module by correctly answering the Quizizz question bank. This outcome serves as a testament to the efficacy of the program in fostering substantial learning outcomes among the participating students.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN AKUNTANSI TRANSAKSI PEMBELIAN MENGGUNAKAN PROGRAM ACCURATE BAGI SISWA/I SMA K1, JAKARTA 2024-03-11T12:07:45+00:00 Nastasya Cindy Hidajat Amanda Yang Aileen Ivan Sanjaya <p><em>Trading companies are one type of business that dominates throughout the world. The most important thing in a goods company is the procurement of goods because this is the main resource so that the expected trading activities can be carried out. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community.</em> <em>The students have never studied purchasing transactions in accounting using the accounting program. It is hoped that this activity will provide benefits for Kristoforus 1 High School students to better understand the use of accounting programs in inputting company transactions, especially purchasing transactions. This training will focus on purchasing transactions. This activity will be carried out for 90 minutes in two offline sessions in October 2023. The activity includes presentation of material by the Untar PKM Team, then continued with practice questions and ending with a question and answer session. From the results of the questionnaire, it can be seen that the material presented was successfully accepted by the students and increased their knowledge.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN RUMAH ADAT NUSANTARA MELALUI PELATIHAN MELUKIS PADA GENERASI MUDA 2024-03-11T12:18:50+00:00 Fivanda <p><em>In the last 3 (three) years the development of technology and digitalization has been very rapid, especially in Indonesia. For children at elementary school level, the development of creativity really needs to be improved and sharpened. Including cultural preservation activities and maintaining knowledge about local wisdom. Children aged between 6 and 12 years always show unique characteristics and are highly curious about things in their surroundings. These abilities need to be sharpened and awareness increased in the socio-cultural field. In this way, the PKM team continues to collaborate and collaborate with the Rumah Pagi Bahagia Foundation partners in Bintaro. Collaborative activities continued through training activities on painting hats. The aim of this activity is to introduce, grow and preserve Indonesian cultural arts for children aged 6-12 years through painting traditional Indonesian houses. The activity method uses training methods through instructors and video modules. The activity started from the preparation stage, the PKM team carried out observations of partners, distribution of painting supplies and equipment. Followed by the implementation stage of the PKM team as instructors supported by video tutorials that have been prepared by the PKM team. In the exploration stage, the image of the shape of an Indonesian traditional house begins with providing references as an introduction, then continues with developing the shape and decorations painted on the caping hat. The result of this PKM activity is a caping hat that has been painted with various decorations from Indonesian traditional houses such as Toraja, Balinese, Papuan traditional houses and so on. It is hoped that the variations in the results of painting on hats will have a positive impact and produce products that have artistic value. It is hoped that this training can continue to be carried out by introducing the culture of the Indonesian archipelago. This PKM activity provides an opportunity for children to increase their creativity while learning about culture.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas TAMPAH BAMBU TRADISIONAL SEBAGAI MEDIA MENGGAMBAR UNTUK PENGEMBANGAN KREATIVITAS ANAK 2024-03-11T12:21:20+00:00 Adi Ismanto <p><em>Tampah is a traditional handicraft product made from woven bamboo. Along with the development of technology and modernization, traditional tampah began to be abandoned replaced with other materials such as plastic and metal. To anticipate this, there is an innovation of tampah products that function as decorative elements or decorations by adding paintings on the back or inside of the appearance. The results of the paintings on the bamboo show increase the value of objects and become a means of creativity development activities for various groups, especially for children. Mitra Yayasan Rumah Pagi Bahagia has a mission to create education and independence for foster children. The training method was carried out to develop children's creativity through drawing activities on traditional bamboo tampah which was carried out into 2 stages, which began with questionnaires and exposure to knowledge about traditional bamboo tampah and drawing mix media. Then, stage 2 of the activity will be continued by looking for references and image ideas which are then implemented on bamboo patches, so as to display unique and creative decorative products. It is expected that from this activity, Rumah Pagi Foundation foster children will receive education about drawing mix media and multiply creative activities for the development of creativity that allows them to produce decorative products from bamboo patches. Through this training activity, can be concluded that most of the children know traditional bamboo tampah (80%), but all of them do not know that bamboo tampah can be used as a drawing medium (100%) and all foster children feel and get new experiences in drawing activities using traditional bamboo tampah. The activity of drawing mix media on traditional bamboo patches that has been carried out to children of Rumah Pagi Bahagia Foundation, is expected to provide encouragement for the development of creativity through the process of finding reference ideas and their implementation to produce works with different media.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PEMBELAJARAN PENCATATAN SIKLUS AKUNTANSI BAGI SISWA-SISWI SMAN 95 JAKARTA MELALUI KEGIATAN MBKM 2024-03-11T12:23:37+00:00 Septia Meta Lianih Susanto Salim <p><em>In the current era of industrial revolution 4.0, we must be ready for all forms of change, including technological developments. Technological developments are one of the reasons for changes in accounting science such as accounting software. The development of this technology certainly helps accountants in carrying out accounting records more quickly and efficiently. However, the emergence of accounting software was not well received by everyone. The development of technology in accounting science is a threat for some people due to the idea that the role of humans will be easily replaced by technology itself. To handle these changes, a good understanding of accounting knowledge is needed so that the role of accountants is not easily replaced. Teaching assistance activities in educational units are a form of implementation in increasing students' understanding of accounting science. The teaching assistance activity at SMAN 95 Jakarta which was held from 4 September to 16 November 2023 aims to foster students' understanding of the accounting cycle at SMAN 95 Jakarta. Teaching assistance activities apply several learning methods such as understanding the material, question and answer activities, practice questions and discussion activities as well as distributing questionnaires to students. The results of teaching assistance activities at SMAN 95 Jakarta are considered very good. The results of the data obtained from distributing questionnaires to students show an average that is considered 'very good' which can indicate that teaching assistance activities at SMAN 95 Jakarta are running well and have a positive influence on students' understanding of accounting.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN PROSES PENJURNALAN PERUSAHAAN DAGANG UNTUK SISWA SMA ST. TARSISIUS I 2024-03-11T12:29:17+00:00 Ferry Adang Ivonne Patricia Michelle Leevia Jonathan Sylvia Theodore Benedict Alvin T <p><em>In facing the era of globalization and increasingly complex business dynamics, trading companies are required to remain competitive and adaptive to market changes. The success of a company is not only determined by the products or services offered but also by its ability to manage finances effectively and efficiently. The introduction of training in the journaling process is expected to make a positive contribution to the quality of education at St. Tarsisius I High School. Students will not only gain theoretical knowledge but also practical skills that they can apply in the future, especially if they choose a career path in accounting. The training for the journaling process in the trading company at St. Tarsisius I High School is conducted through face-to-face sessions 10 times, each lasting 90 minutes. This training activity takes place every Wednesday from 2:30 PM to 4:00 PM. After preparation, the PKM team presents theoretical material followed by discussions of example problems to ensure better understanding among St. Tarsisius I High School students. In this activity, the UNTAR PKM team had the opportunity to conduct training in the journaling process for trading companies at St. Tarsisius I High School. The implementation of the activity has yielded satisfactory and effective results. The quiz results and the enthusiasm of St. Tarsisius I High School students indicate that they have gained more knowledge about the journaling process for trading companies. The result of this activity is the transfer of knowledge regarding basic accounting to St. Tarsisius I also prepares them to become Accounting students in the future. This can be a solution to overcome the problems faced by partners regarding limited time in introducing basic accounting knowledge for high school students.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas KEGIATAN PENGAJARAN KEPADA ANAK – ANAK DI SAAJA (SEKOLAH ALTERNATIF ANAK JALANAN ) 2024-03-11T12:34:13+00:00 Suzy Suzanna Azeharie Catherine Fauziek Tarisha Wardah Azizah Shiyam Jinda Raihan Albansyah Nur Kholizah Putri Andini <p>Having the courage to immediately take action is not easy, community development activities through institutions are focused on efforts to help lower class people who have an interest and desire to work together in groups, identify needs, and carry out joint activities to meet their needs. The issue of many young people getting a decent education, not knowing basic knowledge, prompted this Community Service Activity (PKM) by implementing it from the end of early September to the beginning of October to choose to teach at the Alternative School for Street Children (SAAJA), aiming to help and increase young generation and receive proper education for all groups. PKM activities are carried out using fun methods starting from group gymnastics, coloring, learning the alphabet, demonstrating animal sounds and movements, going into the field to play to get to know the environment and plants more deeply, holding competitions in groups so that younger siblings understand the importance of cooperation and thinking. The method presented is more interesting than usual so that children stay focused and participate in learning with a happy heart. The method used is proven to bring changes to the younger siblings who are taught, starting from attitudes and behavior that are more ambitious, younger siblings who respond more well and are curious about things around them.</p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas MEWUJUDKAN MASYARAKAT MADANI MELALUI OPTIMALISASI PELAYANAN PENDIDIKAN MASYARAKAT MARJINAL DENGAN PELATIHAN DIGITAL MARKETING 2024-03-11T12:38:50+00:00 Muhammad Abdur Rozaq Jasran Asya Elsan Octavia Hakim Fraistifina Yunita Anggraeni Kamelia Yuwono Prianto <p><em>The idea to achieve civil society through education in reality faces the challenge of low School Enrollment Rates because of the poverty factors which have created marginalization of society. Furthermore, educational opportunities must be provided to prepare societies for the development of the digital age. Digital marketing training is a solution to provide students at Master School (Masjid Terminal) in Depok of West Java whose knowledge and expertise in the field of digital marketing is still limited to face current developments in the digital era by providing an explanation of the scope, potential and its application as well as providing practical experience that allows them to experience and understand the preparations needed so that they meet the human resources needs of the digital era, in order to realize a civil society by optimizing educational services. The training implementation method applied the ADDIE method, and included training needs analysis, design, development, implementation, and evaluation. The Training delivered using a combination of lecture, question and answer, and direct practice methods. It was executed in line with the designated design and development training and the participants gained new expertise and knowledge about digital marketing needed in the current era so that it will provide advantages for them.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN AKUNTANSI DASAR DALAM MENCATAT DAN MENILAI PERSEDIAAN PERUSAHAAN DAGANG KEPADA MURID SMA TARSISIUS 1 2024-03-11T14:13:54+00:00 Ivonne Patricia Widyasari <p><em>In the current era of globalization, knowledge of accounting is crucial for high school students as an initial foundation to comprehend the business world. Despite the integration of accounting into the high school economics curriculum, students' awareness and interest in this subject remain limited, particularly regarding the recording and valuation of inventory for trade companies. Therefore, seeks to improve the comprehension of</em> <em>SMA Tarsisius 1 students about fundamental accounting concepts related to recording and valuing inventory.</em> <em>This research will be conducted through a series of instructional activities, focusing on interactive and applicative teaching methods. Students will be guided to understand the steps in recording and valuing inventory, delve into basic accounting concepts, and observe their real-world applications in the context of trade companies. The proposed teaching methods include lectures, group discussions, and hands-on practices using case studies of leading trade companies.</em> <em>The activities are planned to take place offline at SMA Tarsisius 1, Jakarta, on</em><em> October 18<sup>th</sup>, 2023</em><em>. Throughout the activities, we will present the material with a more contextual and engaging approach, utilizing interactive learning media and real case studies. Additionally, guide modules and practice questions will be provided to reinforce student understanding.</em> <em>Expected outcomes of this activity include increased student interest in accounting, a better understanding of inventory recording and valuation, and a more positive outlook on potential careers in the accounting field. The success of this activity is anticipated to assist students in making more informed decisions regarding their choice of study at the university level, with the hope of encouraging more students to select accounting as their major.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN DAGANG KEPADA SISWA/I SMA SANTO KRISTOFORUS 1 JAKARTA BARAT 2024-03-11T14:58:10+00:00 Virginia Patricia Elsa Imelda <p><em>With the rapid economic growth in Indonesia, the business world will also develop. The role of accountants in the present and future will be very important, therefore it is necessary to instill accounting knowledge from an early age, especially regarding procedures for preparing financial reports in trading companies. Upon an agreement with a school partner, the PKM team will provide accounting training regarding the procedures for preparing financial reports in trading companies at Santo Kristoforus 1 High School. This training was carried out offline 2 times. The first meeting took place on Friday, 13 October 2023 and the second meeting took place on Wednesday, 18 October 2023. The training participants involved students from Santo Kristoforus 1 High School grades 10 to 12. Training activities were delivered through theoretical discussions, discussion of practice questions, games session, and questionnaire session, with the aim of making students understand the material well. From the training activities that have been carried out, it can be concluded that the students of Santo Kristoforus 1 High School have understood the material regarding the preparation of financial reports in trading companies. This can be seen from the students' activeness in asking questions about the material during discussions, enthusiasm when working on practice questions, high spirits when playing in games session, and</em> <em>high average assessment results in the questionnaire session. Through this training, the PKM team hopes that Santo Kristoforus 1 High School students' interest in accounting lessons will increase, and can even inspire them to continue their education to college in the accounting study program.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas EVALUASI LAYOUT DESIGN UNTUK MENINGKATKAN PENJUALAN PADA TOKO SM-SHOP-ONLINE DI JAKARTA 2024-03-11T15:05:36+00:00 Andi Wijaya Jennie Jane Bellinda Budiman <p><em>Layout design has a very strategic impact on stores, because effective layout can help organizations achieve strategies that support low costs and differentiation. Arranging the layout design in each online shop is a problem that is often encountered and this is not easy to avoid, even on a simpler scale. Efficiency will be created in online sales stores if the display arrangements are well planned. The benefit that will be achieved in this activity is that the layout design in the SM-Shop-Online store is used to make it easier to pick up or search for products so that it meets consumer expectations which in conclusion can increase sales.</em></p> <p><em>The PKM program implemented is in the form of determining the layout of the SM-Shop-Online shop, because so far the layout in this shop is not good and is still not neatly arranged. Through a good layout, it is hoped that it will be easier for consumers to find the goods they need so that they can increase sales. Tarumanagara University as a campus entrepreneur helps provide funds to carry out this community service activity.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PEMBELAJARAN JURNAL AKUNTANSI USAHA DAGANG UNTUK SISWA SMA TARSISIUS 1 2024-03-11T15:09:56+00:00 Nataherwin Michelle Leevia Jonathan <p><em>To ensure a business continuity of a business continuously, a financial analysis is needed.</em> <em>To make it easier to carry out financial analysis, financial reports are needed. This financial report provides a brief overview of the company's financial health, profitability, growth potential, and the company's tax obligations. Quality financial reports are formed because of the existence of quality human resources. To create quality human resources who are ready to face challenges in the business world, relevant and applicable learning is the main key. In this context, Tarumanagara University through the Community Service Team (PKM) presents learning innovations that focus on accounting skills through this article, with a focus on learning trade business accounting journals for Tarsisius 1 High School students. The aim of this learning is to increase the knowledge of readers and students /I related to trading business accounting. The method provided is learning with 10 face-to-face meetings. The learning method in this activity consists of oral teaching using power points in front of the class. Then proceed with problem-based learning methods and group discussions. The results of this activity showed that this learning session was quite effective and went well for the students, especially with the quizzes that were carried out. The conclusion of this activity is that students increase their knowledge about journal transactions in trading companies and most students understand and comprehend accounting transactions and are expected to be able to implement them in their daily lives.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN MEMBUAT JURNAL UMUM PERUSAHAAN JASA DI SMA TARSISIUS 1 2024-03-11T15:13:12+00:00 Theodore Benedict Alvin T Syanti Dewi <p><em>In this current era, high school students are certainly required to prepare themselves before entering the field of work they are interested in. With the demands of the present era, students </em><em>are expected to</em><em> be able to keep up with</em><em> development over</em><em> times and the global development of knowledge. Therefore, SMA Tarisisius 1 offers a variety of extracurricular activities, both academic and non-academic. One of the academic extracurricular activities is accounting. The Faculty of Economics and Business at </em><em>Universitas Tarumanagara</em><em> collaborates with several schools, including SMA Tarsisius 1, to help </em><em>in shaping the mindset of students that accounting is not as difficult as they think and encouraging school</em> <em>to </em><em>excel in the field of accounting. </em><em>Training</em><em> activities are held every Wednesday from 14:30 to 16:00 WIB</em><em>, </em><em>attended by one supervising teacher and 15 students from grades 10-12, from various disciplines, both science and social sciences. Students receive modules that cover the general journal material through a PowerPoint presentation. The outcome of implementing the training activity on the process of journalizing service companies at SMA Tarsisius 1 is the increased knowledge and expertise gained by the students regarding service companies. T</em><em>he hope is that t</em><em>hrough this training</em><em>,</em><em> students at SMA Tarsisius 1 can broaden their insights and skills in the field of accounting, preparing them for higher-level studies. The suggestion is to encourage SMA Tarsisius 1 to continue organizing this training activity in the future.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN AKUNTANSI PERUSAHAAN DAGANG PADA SISWA-SISWI SMA TARSISIUS 1 JAKARTA 2024-03-11T15:16:51+00:00 Sylvia Syanti Dewi <p><em>The knowledge of financial recording is essential and needs to be mastered by every individual. High school students need to learn the basics of accounting to help them manage finances (budgeting) and making economic decisions from an early age. Knowing this urgency, unfortunately, basic accounting topics in the high school curriculum, including Tarsisius 1 High School, are not discussed comprehensively because there is a lot of other material that also needs to be discussed. Based on these problems, the Tarumanagara University PKM group held an Accounting Introduction for Trading Company activity at Tarsisius 1 High School Jakarta as a forum for students to deepen their knowledge of accounting and help prepare them to take the next level of education. This activity was carried out on Wednesday for 90 minutes and was divided into 3 (three) stages, such as theoretical explanation, discussion of example questions, and implementation of a quiz with prizes. Based on the quiz results, it can be concluded that the participant's understanding of the material presented has increased. Participants can apply the theory presented in answering questions that have been prepared according to real-world case examples. This PKM activity has proven capable of providing additional accounting knowledge for Tarsisius 1 High School students outside of school learning and has increased interest in accounting. Based on the matters described previously, it can be concluded that the PKM activities at Tarsisius 1 High School had been successful and were able to provide benefits in accordance with the objectives.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENALAN PENDIDIKAN DASAR BAGI ANAK MARGINAL SEBAGAI PENERAPAN SDG DI GROGOL 2024-03-11T15:20:19+00:00 Callista Nurfakhira Hendro Lukman <p><em>Every child is born to get the rights from their parents, starting from the right to get a name or identity, the right to get protection, the right to get education, and others. One of the rights of children that is often ignored is to get a proper education. Economic, family, and environmental factors are the main that should be fixed. The government’s efforts in terms of education equity are still being carried out, such as providing free schools and providing scholarship programs. Marginalized children or street children are the main focus in this conditions. At the age of those who are supposed to study, they are forced to work. Humanitarian project activities are carried out as a form of concern for fellow individuals. Contribute directly in guiding and providing basic education, especially to early childhood. Education that has been attached will have a big impact on their life in the future. The purpose of this activities are expected to change the mindset and character of marginalized children become more better, reduce underage workers on the streets, and increase children's enthusiasm in learning because of fun activities.</em> <em>In addition, this activity is also an implementary of the Sustainable Development Goals in terms of providing quality education.</em> <em>This activity starts from August </em> <em>, 2023 to October </em> <em>, 2023. It begins with basic learning, such as reading, writing, and counting. Then, continued with learning while playing. &nbsp;With humanitarian project activities, the benefits that can be felt are developing creativity in providing material, understanding the character of each individual and learning to control emotions, and can increase insight and enthusiasm for learning.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGHITUNGAN, PENYETORAN DAN PELAPORAN PPH 21 SEBAGAI PERTANGGUNGJAWABAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN OUTSOURCING PT PUSTEKINDO SOLUSITAMA DI TANGERANG SELATAN 2024-03-11T15:23:18+00:00 Linda Santioso Marcello Nita Patricia Gunawan <p><em>Companies providing labor (outsourcing) play a significant role in export-oriented company activities. Export companies often use production processes based on orders from customers. In an uncertain world economy and a global crisis as a result of the Covid-19 pandemic and war between countries, companies do not dare to immediately accept permanent employees. An alternative to meeting labor needs, companies use outsourcing of labor, through companies that operate in the field of labor providers. The salary system for permanent employees and outsourced employees is the same, namely in accordance with the Provincial Minimum Wage (UMP), if any, incentives, position allowances, etc. will be added. With the increase in the UMP in 2023, the wages earned by the Company's permanent employees (calculated by the company internally) and outsourced employees (should be calculated by the company providing the workforce) are already above Non-Taxable Income (PTKP) meaning they have to pay income tax article 21 (PPh 21 ) on wages, allowances, THR and other income. The problem is that companies providing labor have never calculated, deducted, deposited and reported taxes on their employees. In accordance with the holding system implemented in Indonesia, every company that provides income above the PTKP must withhold tax on its employees' income. The solution to avoid problems in the tax sector is that the company must carry out its obligations with a holding system, by carrying out calculations, deductions and reporting correctly on the income of all its employees in accordance with the applicable tax regulations. The resulting output is that the Company receives guidelines or methods for calculating and withholding taxes, so that employees who previously did not understand this policy become aware. These calculations and deductions can be implemented in all companies that use outsourced labor. Apart from that, to prevent tax bills or tax audits from arising. The method used is through counseling, training and mentoring starting from calculations, deposits (E_billing), tax reporting (E_filing).</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas IMPLEMENTASI INVENTORY MANAGEMENT SYSTEM SEBAGAI KEWAJIBAN BAGI PERUSAHAAN KAWASAN BERIKAT 2024-03-11T15:27:04+00:00 Andreas Bambang Daryatno Michelle Agustine Suryapon Yohana Louji Desinda <p><em>For companies that receive bonded zone facilities, tax obligations when importing goods and local purchases will be suspended or not collected as long as the products they produce are exported. The tax obligations that receive exemption or deferral relate to imported goods purchased from Import Duty, Sales Tax on Luxury Goods, Value Added Tax, Income Tax Article 22, while local purchases are in the form of Value Added Tax. With the above facilities, the government, through the Director General of Customs and Excise, carries out very strict supervision of materials and capital goods that receive tax exemption facilities, either directly by placing Customs officers in each company that obtains bonded zone (Hangar) facilities and indirect supervision. via a network or internet connected to CCTV in several locations within the company so that the Central Customs, BC Tanjung Priok, BC Soekarno Hatta and BC Halim offices can see, monitor and supervise all day long (24 hours) the company's activities. To facilitate remote monitoring, customs requires all companies to implement a cloud-based Inventory Management System (IMS). By implementing IMS, customs authorities wherever they are can access the company's Information Technology Inventory either via PC, Laptop, Tab or even mobile phone. If a company does not implement IMS, it is possible that the bonded zone facility will be revoked by customs authorities.</em></p> <p><em>Partner problems: the threat of revocation of permits for the following area facilities, even though the company has implemented inventory control with accurate software but is not yet cloud based and the traceability of material goods and capital goods is felt by customs authorities to be inadequate. The solution to overcome partner problems, so that the Company's activities can run well and remain in the green lane of Customs and Excise is to implement a cloud-based Inventory Management System (IMS).</em></p> <p><em>The resulting output is that the Company can meet the demands of Customs and Excise, both in terms of access and traceability of all goods that receive facilities. The system can also be accessed by the BOD and Company internally wherever they are. The method used is through assistance with system implementation so that it runs quickly, precisely and efficiently.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGENDALIAN DAN PENGELOLAAN TERHADAP AKTIVA TETAP 2024-03-11T15:36:37+00:00 Rini Tri Hastuti M Bintang Prajogi Yordan P <p><em>The purpose of this activity is to link the community service activities with the Road Map in the Research RIP and Camel PKM [1]. Providing literacy on how to manage assets in a business/entrepreneurship venture. This asset management can be applied in the asset rental business. [2]. This material was provided after conducting a survey which found that many of the students' family backgrounds had asset rental businesses. The problem that we found at partner, especially among students majoring in Social Sciences class 12, was that they only received accounting material up to trading company accounting. Therefore, we want to provide a solution by providing a choice of several additional materials. And it was agreed that the fixed asset accounting material was chosen for the following reasons: First, the fixed assets material was not yet included in the accounting subject matter. Second, in several interviews conducted, information was obtained that the student's family background had a business in vehicle rental services and housing (boarding/renting). So it is hoped that this training can provide additional knowledge and knowledge on how to manage fixed assets (assets) efficiently and effectively. The specific aims and targets to be achieved from this training are so that students of partner can understand how to record and report fixed asset accounting in the company's financial reports. For this reason, we, lecturers from the Faculty of Economics, will provide training which is planned to be divided into three stages, namely: planning stage, implementation stage, and review stage. At the planning stage, we came to partner to conduct a preliminary survey by interviewing teachers and the school principal. From this survey, we found training topics that suited partner needs and we prepared a proposal to LPPM. Next, at the implementation stage, we carry out training by preparing training materials in the form of modules which will be distributed during face-to-face training. The training lasted for one day. Finally, at the review stage, we will give quizzes and distribute questionnaires to students to determine their level of understanding of this topic. The output targets to be achieved for this training activity are: Obligatory output in the form of publication in the Serina journal and additional output in the form of HKI.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN LEADERSHIP LIFE SKILL DAN KONSEP DESAIN PRODUK DALAM MEMPERSIAPKAN WIRAUSAHA BAGI SISWA SMA 2024-03-11T15:39:50+00:00 Ahmad Aifa Raviva Tharisya SP <p><em>This activity aims to provide as early an understanding as possible about entrepreneurship and life skills as well as product design by providing examples around you to use as business ideas. Delivery of activities is carried out face to face in the room provided by the partner. The activity is carried out in the form of a lecture, while providing product design examples and analysis is carried out by students as part of the activity presenter team. The participants were very enthusiastic about listening to the lecture materials presented. The results of the activity showed that 89% of the explanations to students were considered very good. Understanding how to capture consumer needs and the design process and entrepreneurship were rated excellent 91%, 67% and 90% respectively by training participants.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENGAJARAN AKUNTANSI PADA MURID SMA PELITA KASIH DENGAN METODE INTERAKTIF 2024-03-11T15:43:55+00:00 Natasya Emillia Sutedja Sriwati <p><em>Teaching Assistance activities in the Education Unit are carried out at Pelita Kasih High School with a three-month teaching duration, from 1 September 2023 to 17 November 2023. This implementation targets 12th graders majoring in social science, with a total of 39 students. Teaching Assistance Activities in the Education Unit at Pelita Kasih High School discuss basic accounting material that will be used for them to enter the world of work or further education. This activity aims to increase Pelita Kasih High School student's knowledge of the material, support the educational process to be more collaborative, and give Pelita Kasih High School students more opportunities to engage with each other in a meaningful way by using interactive teaching methods, namely learning methods that encourage discussion between students which can provide benefits in increasing understanding of the material for Pelita Kasih High School students. This method can improve memory and effectiveness in remembering material that has been studied. The results of this activity went well. This can be seen from the questionnaire results regarding the benefits and understanding of the learning material given to Pelita Kasih High School students.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PENERAPAN METODE COOPERATIVE LEARNING PADA KEGIATAN ASISTENSI MENGAJAR AKUNTANSI DI SMA PELITA KASIH 2024-03-11T15:46:36+00:00 Jessica Novia Sriwati <p><em>Choosing the right learning method is important to increase the students’ enthusiasm and create a pleasant learning atmosphere, especially for subjects that require high concentration and precision such as accounting. Apart from the teacher-centered learning, there is another alternative learning method needed as a complement, namely cooperative-learning method. This method</em><em> involves dividing </em><em>a</em><em> class into small groups who work together, discuss and exchange ideas to solve problem</em><em>s and they are assisted by the teacher</em><em>. The cooperative-learning method is applied in the teaching assistance program at Pelita Kasih High School, West Jakarta. The aim of using this method is to help students be more active in the learning process, </em><em>willing </em><em>to ask if they are facing difficulties, to create a</em><em> fun and</em><em> interactive learning atmosphere, and to increase students' understanding academically and socially </em><em>by helping </em><em>each other. </em><em>In conclusion,</em><em> the approach </em><em>from</em><em> the </em><em>cooperative-learning</em><em> method is very helpful in learning activities.</em><em> Students are quite enthusiastic and focus on doing the practice questions given, which may increase their understanding on the accounting subject.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PEMBEKALAN MENGENAI PEMBUATAN JURNAL UMUM PERUSAHAAN JASA DI SMK YP IPPI PETOJO SEBAGAI IMPLEMENTASI PROGRAM MBKM 2024-03-11T15:49:53+00:00 Radinka Kaisya Artina Liana Susanto <p><em>Teaching assistance in educational units is one of the programs of the </em>Merdeka Belajar Kampus Merdeka (MBKM) <em>policy. This program provides freedom for students in organizing and designing their respective educational paths according to the interest and needs of each individual. This program is a form of Accounting carried out by Tarumanagara University students based on a plan that has been prepared by the</em> <em>by the School of SMK YP IPPI Petojo and supervisor from Tarumanagara University. In teaching assistance program, Tarumanagara University collaborates with </em>SMK YP IPPI Petojo <em>for 3 months starting from August 14<sup>th</sup> to October 27<sup>th</sup> 2023. This teaching assistance provides several objectives that have a positive influence on students and student who teach, for example to increase the knowledge of </em>SMK YP IPPI Petojo <em>student understanding and insight related to the application of knowledge in the world of education. The sources of this research are students of </em>SMK YP IPPI Peotjo <em>Class 10 and students who are carrying out teaching assistance majoring in accounting.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas SOSIALISASI AKUNTANSI DAN PERPAJAKAN TENTANG WAJIB PAJAK ORANG PRIBADI BERSAMA PARA SISWA SMA PRIMA UNGGUL JAKARTA 2024-03-11T15:53:43+00:00 Vidyarto Nugroho Melvina Chaterine A. Anjani <p><em>As one of the main sources of state revenue, corporate taxes or individual taxes need to be promoted. For this reason, understanding of tax regulations and their application in practice needs to continue to be improved. PKM activities carried out together with SMA Prima Unggul partners are one effort to meet these demands. The PKM, which was carried out via zoom meeting, used interactive lecture and discussion methods. The material provided in this PKM is the definition of tax, types of tax, function of tax, taxpayers, income tax, subject and object of tax, and especially income tax for individuals and SPT which must be reported every year by individual taxpayers so that students gain insight, knowledge, and practice of individual taxpayer accounting and taxation. With this knowledge, it is hoped that students will not only calculate and report taxes correctly and on time but also have a high awareness of paying taxes. The results of this PKM show that this PKM was successful in providing understanding to students because they were enthusiastic and active in listening to the presentation of the PKM material, asking questions, and being able to answer quiz questions. In this PKM, students are reminded that, as good citizens, they need to develop awareness of paying individual taxes because the future of the nation is in their hands</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PELATIHAN AKUNTANSI TRANSAKSI KAS DAN BANK MENGGUNAKAN PROGRAM ACCURATE BAGI SISWA SMA T1, JAKARTA 2024-03-11T12:12:08+00:00 Nastasya Cindy Hidajat Amanda Yang Aileen Ivan Sanjaya <p><em>Cash is a very important asset for everyone, especially for companies. Cash is the main resource so that expected business activities can be carried out. The introduction of computer-based accounting is very important, especially for high school students considering current technological advances. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community. So far, accounting learning has always been given manually, never using an accounting application. It is hoped that this activity will provide benefits for Tarsisius 1 High School students to better understand the use of accounting programs in inputting company transactions, especially cash and bank transactions. This activity was carried out for 90 minutes in two offline sessions in December 2023. The activity included presentation of material by the Untar PKM Team, then continued with practice questions and ended with a question and answer session.</em></p> <p><em>&nbsp;</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas PEMBEKALAN SIKLUS AKUNTANSI PERUSAHAAN JASA TERHADAP SISWA-SISWI SMA PELITA KASIH JAKARTA 2024-03-12T12:03:44+00:00 Maissy Moria Marcella Emillia Sastrasasmita <p><em>The MBKM team carries out training on assistance activities in educational units. The MBKM team carried out this activity with the intention of being a lecture activity. The partner is SMA Pelita Kasih Jakarta.</em></p> <p><em>The first step was to carry out a survey to find the problems faced by partners, namely SMA Pelita Kasih Jakarta. The problem that partners found in the accounting material at Pelita Kasih High School was that they journaled transactions incorrectly and they had not received in-depth service company accounting material. The basic foundation in understanding accounting is the ability to journal transactions correctly. The solution provided by the teaching team to partners is theoretical provision about journals and discussion of accounting questions in service companies.</em></p> <p><em>The purpose of this visit is to look for partner problems. Based on the results of discussions with the school, the problem partners face in studying accounting subjects is difficulty in understanding service company accounting. Based on the Education Unit Level Curriculum (KTSP), the accounting material for service companies is the application of the service company accounting cycle which begins with recording evidence of transactions, and ends with the preparation of financial reports consisting of a balance sheet, profit and loss report and capital changes report. To complete the training process, the teaching team created modules related to theory and examples as well as practice questions. Training is provided face-to-face at Pelita Kasih High School, Jakarta.</em></p> 2024-02-25T00:00:00+00:00 Copyright (c) 2024 Jurnal Serina Abdimas