This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.
{"title":"Improvement of Taxation Competence for MSME Business Actors in Bandung in collaboration with Widyatama University, Bandung Chamber of Commerce and Industry","authors":"Dyah Purnamasari, Yati Mulyati, Citra Mariana, Diah Andari, Radhi Radhi, Hafiedh Hafiedh, Yoga Tantular","doi":"10.25077/jwa.31.1.41-50.2024","DOIUrl":"https://doi.org/10.25077/jwa.31.1.41-50.2024","url":null,"abstract":"This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"102 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140079585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-04DOI: 10.25077/jwa.31.1.7-15.2024
Cynthia Sari Dewi, M. Fianty, Fahmy Rinanda Saputri
In the digital age, the role of social media in business innovation cannot be underestimated. Micro, Small, and Medium Enterprises (MSMEs) are crucial in driving economies, and their success significantly impacts local communities. However, the MSMEs Culinary in Legok faces tough competition from similar businesses that need help introducing their products or services. Therefore, with the training on social media for business innovation, MSMEs culinary in Legok Village can promote their products or services and reach a broader audience by producing social media content with relevant themes and concepts. This activity was conducted at Multimedia Nusantara University, Scientia Boulevard Gading Street, Curug Sangereng, Serpong, Tangerang Regency, Banten.
{"title":"Training on Social Media Utilisation in Business Innovation for Legok Village Culinary MSMEs","authors":"Cynthia Sari Dewi, M. Fianty, Fahmy Rinanda Saputri","doi":"10.25077/jwa.31.1.7-15.2024","DOIUrl":"https://doi.org/10.25077/jwa.31.1.7-15.2024","url":null,"abstract":"In the digital age, the role of social media in business innovation cannot be underestimated. Micro, Small, and Medium Enterprises (MSMEs) are crucial in driving economies, and their success significantly impacts local communities. However, the MSMEs Culinary in Legok faces tough competition from similar businesses that need help introducing their products or services. Therefore, with the training on social media for business innovation, MSMEs culinary in Legok Village can promote their products or services and reach a broader audience by producing social media content with relevant themes and concepts. This activity was conducted at Multimedia Nusantara University, Scientia Boulevard Gading Street, Curug Sangereng, Serpong, Tangerang Regency, Banten.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"83 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140080150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Manual accounting systems are no longer possible to use in business processes. This is due to the increasing number of business transactions. Therefore, a computer accounting system needs to be implemented immediately. The implementation and use of computer accounting is not only limited to technical aspects but also requires an effective socialization process to ensure acceptance and proper use by users. Socialization can start with those who study accounting. The dedication of this article is the socialization of how to implement Asian Business Software Solution (ABSS) Accounting by applying it, which is v.27 at SMAN 4 Padang. This service activity explained the basic concepts of accounting computers and identified the benefits obtained from their use so that SMAN 4 Padang students can apply them. Of the 34 students who participated in this service activity, 60.6% said that this activity increased their knowledge and motivation to study, while another 39.4% said it was helpful. According to the participants, this service activity had quite an impact on them.
{"title":"Sosialisasi Implementasi ABSS (Asian Business Software Solution) Accounting v.27 di SMAN 4 Padang","authors":"Sanda Patrisia Komalasari, Creaktivina Faozi Zai, Reza Fahlevi, Yuliana Firdasari, Hanum Yashthafi Anjani, Silmi Silmi, Fitriyeni Oktavia","doi":"10.25077/jwa.30.4.771-779.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.4.771-779.2023","url":null,"abstract":"Manual accounting systems are no longer possible to use in business processes. This is due to the increasing number of business transactions. Therefore, a computer accounting system needs to be implemented immediately. The implementation and use of computer accounting is not only limited to technical aspects but also requires an effective socialization process to ensure acceptance and proper use by users. Socialization can start with those who study accounting. The dedication of this article is the socialization of how to implement Asian Business Software Solution (ABSS) Accounting by applying it, which is v.27 at SMAN 4 Padang. This service activity explained the basic concepts of accounting computers and identified the benefits obtained from their use so that SMAN 4 Padang students can apply them. Of the 34 students who participated in this service activity, 60.6% said that this activity increased their knowledge and motivation to study, while another 39.4% said it was helpful. According to the participants, this service activity had quite an impact on them.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"7 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139190413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.25077/jwa.30.4.750-759.2023
Arif Rohman Mansur, D. Novrianda, Mutia Farlina, Meri Neherta, Lili Fajria, Deswita Deswita, Yelly Herien, Wedya Wahyu, Ira Mulya Sari
Stunting and anaemia in pregnant women are global conditions that are interrelated with the risk of declining health status in children and pregnant women. Anaemia in pregnant women poses a risk of stunting in children, impacting growth and development, brain function, immune system, and learning abilities. For this reason, the purpose of community service is to detect the early risk of stunting in children and anaemia in pregnant women. The method used is an anthropometric examination of toddlers and pregnant women using weight, height, upper arm circumference, and haemoglobin examination to detect the risk of stunting and anaemia. Inspection and measurement data were processed using KMS online and SPSS and presented descriptively in frequency distribution tables and central tendency values. This activity was carried out at the Durian Tiga Batang Posyandu, Kuranji Health Center, Padang City, on 10 August 2023. Data was collected on 50 infants/toddlers and nine pregnant women who visited the Posyandu. The examination revealed that 48% of infants and toddlers were at risk of stunting (short and very short stature), and 11.1% of pregnant women had anaemia. Thus, early detection of stunting through the online KMS application facilitates data interpretation so that it can provide information quickly and recommend further treatment to mothers to achieve ideal child height growth. In addition, early detection of anaemia can prevent stunting in children.
{"title":"Pemantauan dan Deteksi Dini Risiko Anemia pada Ibu Hamil dan Stunting Balita melalui Pemeriksaan Antropometri di Puskesmas Kuranji Kota Padang","authors":"Arif Rohman Mansur, D. Novrianda, Mutia Farlina, Meri Neherta, Lili Fajria, Deswita Deswita, Yelly Herien, Wedya Wahyu, Ira Mulya Sari","doi":"10.25077/jwa.30.4.750-759.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.4.750-759.2023","url":null,"abstract":"Stunting and anaemia in pregnant women are global conditions that are interrelated with the risk of declining health status in children and pregnant women. Anaemia in pregnant women poses a risk of stunting in children, impacting growth and development, brain function, immune system, and learning abilities. For this reason, the purpose of community service is to detect the early risk of stunting in children and anaemia in pregnant women. The method used is an anthropometric examination of toddlers and pregnant women using weight, height, upper arm circumference, and haemoglobin examination to detect the risk of stunting and anaemia. Inspection and measurement data were processed using KMS online and SPSS and presented descriptively in frequency distribution tables and central tendency values. This activity was carried out at the Durian Tiga Batang Posyandu, Kuranji Health Center, Padang City, on 10 August 2023. Data was collected on 50 infants/toddlers and nine pregnant women who visited the Posyandu. The examination revealed that 48% of infants and toddlers were at risk of stunting (short and very short stature), and 11.1% of pregnant women had anaemia. Thus, early detection of stunting through the online KMS application facilitates data interpretation so that it can provide information quickly and recommend further treatment to mothers to achieve ideal child height growth. In addition, early detection of anaemia can prevent stunting in children.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"31 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139188381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.25077/jwa.30.4.760-770.2023
Ediset Ediset, Amrizal Anas, Rusdimansyah Rusdimansyah, S. Sowmen, A. Suresti, Rahmi Wati, Syofyan Syofyan
A simple cultivation process and an excellent opportunity to improve the household economy is a type of business that must be continuously educated in the community. Galo-galo (Trigona bees) are a group of small, stingless bees belonging to the Meliponini group, which are closely related to the stinging honey bees (Apis spp) in the Apidae tribe, which can be cultivated. Galo-galo cultivation is a simple type of business and has good economic prospects for the community; for this reason, community service activities need to be carried out in Alai Galombang Village Pariaman City, West Sumatera, namely a sub-district that has potential natural resources that can be used to provide nectar (food source), provide pollen (seed producer) and provide resin (nest builder) as well as guarantee water availability. Galo-galo education in the community uses counselling (socialization) and mentoring methods. The results of the activity show that education on Galo-galo cultivation among the community has resulted in fundamental changes in interest, knowledge and skills in Galo-galo cultivation. The proof is that the community already has four colonies and has carried out the first harvest in two colonies with a production output of 450 grams, potentially improving its economy.
种植过程简单，是改善家庭经济的绝佳机会，是一种必须在社区持续开展教育的业务类型。Galo-galo（Trigona蜂）是一种无刺小蜜蜂，属于Meliponini蜂群，与绵羊科的刺蜜蜂（Apis spp）有密切的亲缘关系，可以进行养殖。Galo-galo种植是一种简单的商业类型，对社区具有良好的经济前景；因此，需要在西苏门答腊省帕里亚曼市阿莱加隆邦村（Alai Galombang Village Pariaman）开展社区服务活动，该分区拥有潜在的自然资源，可用于提供花蜜（食物来源）、花粉（种子生产者）和树脂（筑巢者），并保证水源供应。社区的伽罗伽罗教育采用咨询（社会化）和指导方法。活动结果表明，在社区开展伽罗-伽罗种植教育，使人们对伽罗-伽罗种植的兴趣、知识和技能发生了根本变化。事实证明，该社区已经有了四个菌落，并在两个菌落中进行了首次收获，产量达 450 克，从而有可能改善其经济状况。
{"title":"Edukasi Budidaya Galo-galo untuk Peningkatan Produktivitas Masyarakat di Kelurahan Alai Gelombang Kota Pariaman","authors":"Ediset Ediset, Amrizal Anas, Rusdimansyah Rusdimansyah, S. Sowmen, A. Suresti, Rahmi Wati, Syofyan Syofyan","doi":"10.25077/jwa.30.4.760-770.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.4.760-770.2023","url":null,"abstract":"A simple cultivation process and an excellent opportunity to improve the household economy is a type of business that must be continuously educated in the community. Galo-galo (Trigona bees) are a group of small, stingless bees belonging to the Meliponini group, which are closely related to the stinging honey bees (Apis spp) in the Apidae tribe, which can be cultivated. Galo-galo cultivation is a simple type of business and has good economic prospects for the community; for this reason, community service activities need to be carried out in Alai Galombang Village Pariaman City, West Sumatera, namely a sub-district that has potential natural resources that can be used to provide nectar (food source), provide pollen (seed producer) and provide resin (nest builder) as well as guarantee water availability. Galo-galo education in the community uses counselling (socialization) and mentoring methods. The results of the activity show that education on Galo-galo cultivation among the community has resulted in fundamental changes in interest, knowledge and skills in Galo-galo cultivation. The proof is that the community already has four colonies and has carried out the first harvest in two colonies with a production output of 450 grams, potentially improving its economy.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"36 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139192650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.25077/jwa.30.4.798-806.2023
Dinisa Hanifa, Rustini Rustini, Purnawan Pontana Putra
Halal products are crucial for consumers. In Islam, halal and wholesome food consumption is vital for maintaining physical and spiritual well-being. The Indonesian government mandates halal product certification by Law No. 33 of 2014 on Halal Product Assurance. The critical points in determining the halal status of a product refer to processes or ingredients in its production that may potentially involve, contain, or mix with haram substances. Nevertheless, many students lack a clear understanding of halal and haram principles. This knowledge is essential to help students avoid using forbidden ingredients in Islamic teachings. Padang Chemical Analyst High School (SMAKPA) students are the targets of this service because vocational school students must have work-ready skills. Before the education session, a pre-test was conducted to assess the student's understanding of the material presentation. Education was delivered using a flowchart to enhance engagement and comprehension. The content encompasses the concepts of halal and haram in Islam, the responsible parties for halal certification, halal logos, and the analysis of critical points in the halal status of food, cosmetics, and medications. Following the material presentation, a post-test was administered, followed by a question and answer session to evaluate the students' understanding. Pre-tests and post-tests were employed to assess student comprehension, with pre-test scores averaging 99 and post-test scores at 99.5. Through this educational initiative, students gain a comprehensive understanding of the Critical Points of Halal Status in Food, Cosmetics, and Medications using a flowchart
{"title":"Edukasi Titik Kritis Kehalalan Produk Pangan, Kosmetik, dan Obat-Obatan Menggunakan Flowchart pada Siswa Sekolah Menengah Analis Kimia (SMAKPA) Padang","authors":"Dinisa Hanifa, Rustini Rustini, Purnawan Pontana Putra","doi":"10.25077/jwa.30.4.798-806.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.4.798-806.2023","url":null,"abstract":"Halal products are crucial for consumers. In Islam, halal and wholesome food consumption is vital for maintaining physical and spiritual well-being. The Indonesian government mandates halal product certification by Law No. 33 of 2014 on Halal Product Assurance. The critical points in determining the halal status of a product refer to processes or ingredients in its production that may potentially involve, contain, or mix with haram substances. Nevertheless, many students lack a clear understanding of halal and haram principles. This knowledge is essential to help students avoid using forbidden ingredients in Islamic teachings. Padang Chemical Analyst High School (SMAKPA) students are the targets of this service because vocational school students must have work-ready skills. Before the education session, a pre-test was conducted to assess the student's understanding of the material presentation. Education was delivered using a flowchart to enhance engagement and comprehension. The content encompasses the concepts of halal and haram in Islam, the responsible parties for halal certification, halal logos, and the analysis of critical points in the halal status of food, cosmetics, and medications. Following the material presentation, a post-test was administered, followed by a question and answer session to evaluate the students' understanding. Pre-tests and post-tests were employed to assess student comprehension, with pre-test scores averaging 99 and post-test scores at 99.5. Through this educational initiative, students gain a comprehensive understanding of the Critical Points of Halal Status in Food, Cosmetics, and Medications using a flowchart","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"34 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139189109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.25077/jwa.30.4.789-797.2023
D. Hidayat, Ullya Rahmi Aswin, Donar Games, Dessy Kurnia Sari, Laura Amelia Triani, Silmi Silmi, Hanalde Andre, Prima Fithri
This paper discusses the assistance of implementing long-distance video learning technology in entrepreneurship and its utilization as an educational tool for teenagers at SMAN 3 Batusangkar, West Sumatra. Entrepreneurship education is becoming increasingly crucial in globalization and information technology development. However, access to relevant and high-quality learning materials is often limited in remote areas. This activity aims to evaluate the effectiveness of using long-distance video learning technology as a supportive tool in entrepreneurship education in a high school setting. The activity started with data collection through interviews and observations of students and teachers involved in the learning process. The results indicated that long-distance video learning technology positively impacts students' understanding of entrepreneurship concepts. Students responded positively to the more interactive and engaging learning approach provided by video learning. In addition, teachers reported increased student motivation and participation in entrepreneurship education. In the context of SMAN 3 Batusangkar, long-distance video learning technology provides an opportunity to overcome resource limitations and access high-quality learning materials. The study also notes some challenges, such as varying internet connection quality and the need for further teacher training to integrate this technology into the curriculum. This community service highlights the importance of using technology as an innovative and effective learning tool to teach entrepreneurship concepts to the younger generation.
{"title":"Penerapan Teknologi Video Pembelajaran Jarak Jauh Mengenai Kewirausahaan dan Pemanfaatannya Sebagai Media Edukasi bagi Remaja SMAN 3 Batusangkar, Sumatera Barat","authors":"D. Hidayat, Ullya Rahmi Aswin, Donar Games, Dessy Kurnia Sari, Laura Amelia Triani, Silmi Silmi, Hanalde Andre, Prima Fithri","doi":"10.25077/jwa.30.4.789-797.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.4.789-797.2023","url":null,"abstract":"This paper discusses the assistance of implementing long-distance video learning technology in entrepreneurship and its utilization as an educational tool for teenagers at SMAN 3 Batusangkar, West Sumatra. Entrepreneurship education is becoming increasingly crucial in globalization and information technology development. However, access to relevant and high-quality learning materials is often limited in remote areas. This activity aims to evaluate the effectiveness of using long-distance video learning technology as a supportive tool in entrepreneurship education in a high school setting. The activity started with data collection through interviews and observations of students and teachers involved in the learning process. The results indicated that long-distance video learning technology positively impacts students' understanding of entrepreneurship concepts. Students responded positively to the more interactive and engaging learning approach provided by video learning. In addition, teachers reported increased student motivation and participation in entrepreneurship education. In the context of SMAN 3 Batusangkar, long-distance video learning technology provides an opportunity to overcome resource limitations and access high-quality learning materials. The study also notes some challenges, such as varying internet connection quality and the need for further teacher training to integrate this technology into the curriculum. This community service highlights the importance of using technology as an innovative and effective learning tool to teach entrepreneurship concepts to the younger generation.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"76 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139195904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-03DOI: 10.25077/jwa.30.3.504-511.2023
F. Oktavia, Sanda Patrisia Komala Sari, Berri Brilliant Albar, Ares Albirru Amsal
BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO (Committee of Sponsoring Organization of Treadway), internal control is a method or system used to achieve company goals effectively and efficiently. The Community service team from Universitas Andalas conducted training on internal control to increase BUMDes teams' understanding of the importance of internal control in business operations. BUMDes Mitra Mandiri owns business units engaged in buying and selling fuel and building materials, so the training focuses on the scope of the sales cycle. This activity aims to provide BUMDes managers with an understanding of the importance of internal control in operations and to assist and guide managers in implementing reasonable internal control in the sales cycle and keeping correct accounting records. This activity was carried out through practical training and coaching. The benefit of this activity was that BUMDes teams understand the importance of internal control in the sales cycle to increase operational effectiveness and efficiency, maintain assets and prevent and repair errors and damage that can collapse the BUMDes businesses.
BUMDes是一家以发展乡村经济为目标的村级企业。为了实现这些目标，需要一个系统来预防、减少和纠正可能阻碍BUMDes目标和可持续性的错误和欺诈行为。根据COSO (Committee of Sponsoring Organization of Treadway)的定义，内部控制是一种有效、高效地实现公司目标的方法或系统。来自Andalas大学的社区服务团队进行了内部控制方面的培训，提高了BUMDes团队对内部控制在企业运营中的重要性的认识。BUMDes Mitra Mandiri拥有从事燃料和建筑材料买卖的业务部门，因此培训的重点是销售周期的范围。该活动旨在使BUMDes的管理人员了解内部控制在经营中的重要性，并协助和指导管理人员在销售周期中实施合理的内部控制，并保持正确的会计记录。该活动通过实践培训和辅导进行。这项活动的好处是，BUMDes团队了解了内部控制在销售周期中的重要性，以提高运营效率和效率，维护资产，防止和修复可能导致BUMDes业务崩溃的错误和损害。
{"title":"Pelatihan Pengendalian Internal pada Siklus Penjualan dan Dasar Pencatatan Akuntansi pada BUMDes Mitra Mandiri","authors":"F. Oktavia, Sanda Patrisia Komala Sari, Berri Brilliant Albar, Ares Albirru Amsal","doi":"10.25077/jwa.30.3.504-511.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.3.504-511.2023","url":null,"abstract":"BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO (Committee of Sponsoring Organization of Treadway), internal control is a method or system used to achieve company goals effectively and efficiently. The Community service team from Universitas Andalas conducted training on internal control to increase BUMDes teams' understanding of the importance of internal control in business operations. BUMDes Mitra Mandiri owns business units engaged in buying and selling fuel and building materials, so the training focuses on the scope of the sales cycle. This activity aims to provide BUMDes managers with an understanding of the importance of internal control in operations and to assist and guide managers in implementing reasonable internal control in the sales cycle and keeping correct accounting records. This activity was carried out through practical training and coaching. The benefit of this activity was that BUMDes teams understand the importance of internal control in the sales cycle to increase operational effectiveness and efficiency, maintain assets and prevent and repair errors and damage that can collapse the BUMDes businesses.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122486358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.25077/jwa.30.3.446-450.2023
Kadran Fajrona, F. Ferawati, Linda Suhartati, E. Suharto
Ashar Farm is a goat farming business in Balai Cacang Village, North Payakumbuh District, Payakumbuh City, West Sumatra, Indonesia. It was established in 2020 with a starting population of 30 goats. An intensive maintenance system has been applied. The condition of the farm is currently experiencing a population decline; as many as 17 goats are kept. The population decline is due to a lack of appetite for livestock, resulting in death. So far, the farmer provides only forage without adding appetite-enhancing supplements such as vitamin B complex as animal feeding. It assumes that there needs to be more nutrition for the goats. On the other hand, a Vitamin B complex can increase livestock productivity—the community engagement activity aimed to provide knowledge and skills of breeders about administering Vitamin B complex. The method of this activity was carried out by socialization and demonstrations using the Vitamin B complex as an additive in feed. As a result of this activity, Ashar Farm farmers gain new knowledge to overcome the lack of appetite for livestock and how to inject vitamin B complex into the goats so that their livestock business can be more productive.
{"title":"Sosialisasi dan Demonstrasi Pemberian Vitamin B Kompleks untuk Kambing di Peternakan Ashar Farm Kota Payakumbuh","authors":"Kadran Fajrona, F. Ferawati, Linda Suhartati, E. Suharto","doi":"10.25077/jwa.30.3.446-450.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.3.446-450.2023","url":null,"abstract":"Ashar Farm is a goat farming business in Balai Cacang Village, North Payakumbuh District, Payakumbuh City, West Sumatra, Indonesia. It was established in 2020 with a starting population of 30 goats. An intensive maintenance system has been applied. The condition of the farm is currently experiencing a population decline; as many as 17 goats are kept. The population decline is due to a lack of appetite for livestock, resulting in death. So far, the farmer provides only forage without adding appetite-enhancing supplements such as vitamin B complex as animal feeding. It assumes that there needs to be more nutrition for the goats. On the other hand, a Vitamin B complex can increase livestock productivity—the community engagement activity aimed to provide knowledge and skills of breeders about administering Vitamin B complex. The method of this activity was carried out by socialization and demonstrations using the Vitamin B complex as an additive in feed. As a result of this activity, Ashar Farm farmers gain new knowledge to overcome the lack of appetite for livestock and how to inject vitamin B complex into the goats so that their livestock business can be more productive.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114067549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.25077/jwa.30.3.379-385.2023
Novri Nelly, Eka Candra Lina, A. Ardi, I. Dwipa, Prima Fithri, Berri Brilliant Albar, M. Makky, Astri Harnov Putri
Spices or seasonings are something that determines the taste of Rendang. Standardization of spices as seasoning ingredients is needed to get Rendang with standardized quality and taste. Rendang entrepreneurs who are members of UMKM (Small Entrepreneurs) need knowledge about spices and seasonings. The Cooperative in Padang City accommodates the rendang entrepreneur group. Community service activities have been carried out to increase the knowledge of Rendang entrepreneurs. The activity aims to socialize the importance of standardized spices and seasonings. Socialization has been carried out as a community service activity with the community development approach method. A presentation of the material by the speaker and a discussion was held with the participants. The speakers are food experts, plant cultivation, and rendang entrepreneurs whose businesses have developed. The socialization was held at the Truntum Padang Hotel. The results are that making a standardized rendang product requires quality spices and seasoning ingredients. The speaker's presentation informs Rendang entrepreneurs about quality ingredients for Rendang production. The essential ingredients of spices and suitable processing methods will produce quality seasoning products.
{"title":"Sosialisasi Rempah Bahan Bumbu Rendang yang Terstandarisasi untuk Pemenuhan Kebutuhan di Sentra Rendang Kota Padang","authors":"Novri Nelly, Eka Candra Lina, A. Ardi, I. Dwipa, Prima Fithri, Berri Brilliant Albar, M. Makky, Astri Harnov Putri","doi":"10.25077/jwa.30.3.379-385.2023","DOIUrl":"https://doi.org/10.25077/jwa.30.3.379-385.2023","url":null,"abstract":"Spices or seasonings are something that determines the taste of Rendang. Standardization of spices as seasoning ingredients is needed to get Rendang with standardized quality and taste. Rendang entrepreneurs who are members of UMKM (Small Entrepreneurs) need knowledge about spices and seasonings. The Cooperative in Padang City accommodates the rendang entrepreneur group. Community service activities have been carried out to increase the knowledge of Rendang entrepreneurs. The activity aims to socialize the importance of standardized spices and seasonings. Socialization has been carried out as a community service activity with the community development approach method. A presentation of the material by the speaker and a discussion was held with the participants. The speakers are food experts, plant cultivation, and rendang entrepreneurs whose businesses have developed. The socialization was held at the Truntum Padang Hotel. The results are that making a standardized rendang product requires quality spices and seasoning ingredients. The speaker's presentation informs Rendang entrepreneurs about quality ingredients for Rendang production. The essential ingredients of spices and suitable processing methods will produce quality seasoning products.","PeriodicalId":377004,"journal":{"name":"Warta Pengabdian Andalas","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132160188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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