Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements
This study examines and analyzes the effect of financial performance using the ratio p Return on Equity Current Ratio, Debt to Equity Ratio, market value ratio Earning Per Share and sales growth to stock prices in the COVID-19 era. The population taken is pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020. The sample method used is the purposive sampling method where there are 10 companies that are the samples of this study. The statistical analysis method used in this study is multiple linear regression with SPSS 23.0,. The results obtained from the F test show that the financial performance variables ROE, CR, DER, EPS and sales growth have a significant effect on stock prices in the COVID-19 era. in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The results obtained from the t test show that partially ROE, EPS and sales growth have a significant effect on stock prices, while CR and DER have no significant effect on stock prices in the COVID-19 era in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX).
The entomopathogenic fungus Fusarium cf. solani can be used to control brown planthopper. The study aim to obtain the frequency of spraying of the Fusarium cf. solani against brown planthopper at different altitudes. Experiment by planting IR 64 seedlings on plots of 4 m x 4 m, spacing of 25 cm x 25 cm, 10 tons of compost/ha, and 100 % N, P, K. The experiment was carried out with a 2 factors of RCBD. Factor I is land altitude < 100 m above sea level (P1), 100 – 500 m above sea level (P2), and > 500 m above sea level (P3). Factor II is the frequency of spraying the bioinsecticide of the Fusarium cf. solani consisting of no spraying (F0), one time (F1); and twice (F2). Each treatment was made 4 replications. Fungal bioinsecticide concentration Fusarium cf. solani used was 106 spores/ml with a dose of 300 L bioinsecticide/ha. The variables measured were intensity attack, pest population; and yield of rice. Rice yields included the number of productive tillers, fresh plant weight, dry plant weight, percentage of grain content, and soil productivity. The data were analyzed by F test and continued with Duncan's test with 95 % confidence level. The results showed that the frequency of spraying Fusarium cf. solani had no effect on the pest populations, intensity of damage, and production of rice yields. Altitude affects the pest populations, intensity of crop damage, as well as parameters of rice yields. However, there was no interaction between the spraying frequency of Fusarium cf. solani with the height of the experimental site to the experimental parameters.
perusahaan perlu sebuah perencanaan strategi yang baik dalam usahanya agar mampu bersaing dan bertahan dengan kompetitor lainnya. Penentuan harga jual produk saat ini kebanyakan perusahaan masih menggunakan metode tradisional. Dalam metode target costing ini, perusahaan melakukan perekayasaan nilai (value engineering) untuk merencanakan sebuah produk. Jenis penelitian ini menggunakan pendekatan kualitatif deskriptif, yaitu berupa data yang didapat peneliti dari wawancara, observasi, dan dokumentasi. Hasil d perbandingan biaya yang perusahaan keluarkan menggunakan target costing lebih efisien dengan mendapatkan biaya yang hemat senilai 30% dari biaya sebelum menggunakan metode target costing. Biaya produksi perusahaan menggunakan metode tradisional sebesar Rp. 1.480.910.000, sementara besarnya biaya produksi dengan metode target costing Rp. 1.344.822.500. Hal ini menunjukkan penurunan harga pokok produksi diperoleh penurunan sebesar Rp. 50.050. menurunnya biaya itu tidak merubah kualitas hasil produksinya serta kemungkinan meningkatkan laba yang optimal dengan mengarah pada harga jual kompetitif pasar.
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