PELATIHAN MANAJEMEN ASET TETAP DAN PENYUSUTAN ASET TETAP UNTUK KEBERLANGSUNGAN USAHA PADA KOMUNITAS PETAMBAK PERINTIS DESA LONGOS SUMENEP

  • Ahmad Ghufrony Universitas Wiraraja
  • Moh. Baqir Ainun Universitas Wiraraja
  • Diah Anggraeni Pitaloka Universitas Wiraraja
  • Stevan Ariputra Harmanto Universitas Wiraraja

Abstract

Fixed assets are assets that a company definitely needs to run its business. Recording the acquisition of fixed assets and calculating depreciation of fixed assets is important to do correctly. This is because recording fixed assets and depreciation charges on fixed assets will affect the company's profit and loss. If the company makes a mistake in recording and calculating depreciation of fixed assets, the resulting profit and loss calculation will also be wrong. Business owners will think that their business is making a profit, even though if the depreciation of fixed assets is recorded and calculated correctly, it is likely that the business will actually experience a loss. If this type of misinformation is left unchecked, it will have an impact on the development and sustainability of the business. Such problems occurred in the "Pioneer Farmer Community" in Longos Village, Sumenep as a service partner. Partners do not have knowledge and understanding about recording and depreciating fixed assets in accordance with accounting principles, so the profit and loss calculations carried out by partners are definitely wrong. Therefore, this service aims to increase partners' knowledge and understanding of the procedures for recording fixed assets and calculating depreciation of fixed assets through outreach and training. Service is carried out through socialization and training. In the pre-test, the score obtained was 10.72 (for partner knowledge in recording fixed assets) and 5.76 (for partner knowledge in calculating fixed asset depreciation costs). After the socialization was carried out, partner knowledge increased to 56.56 (for partner knowledge in recording fixed assets) and 51.20 (for partner knowledge in calculating fixed asset depreciation costs) during the post-test.

Downloads

References

Abdullah, J., Hasan, W., & Djarangkala, A. (2021). Penyusutan Aset Tetap Kenderaan Bermotor. Gorontalo Accounting Journal, 4(2), 197–206.
Abdullayevich, G. A. (2019). Depreciation in the aspect of modeling strategy of investment and analysis of reproduction processes of fixed capital of railway transport. Religación: Revista de Ciencias Sociales y Humanidades, 4(1), 319–330.
Ainun, M. B., & Abrar, U. (2023). Penentuan Harga Pokok Produksi pada Tambak Udang UD. Berhasil Jaya Sumenep. MANDAR: Management Development and Applied Research Journal, 6(1), 9-19.
Ainun, M. B., Liyanto, L., & Wijaya, N. Q. (2023). Inovasi Alat Produksi dan Pelatihan Penghitungan Harga Pokok Produksi untuk Meningkatkan Pertumbuhan Usaha Pada Usaha Rumahan Kalemben Ibu Raidah di Desa Grujugan. INTEGRITAS: Jurnal Pengabdian, 7(2), 438-449.
Dianto, A. Y., & Winarko, P. (2022). Analisis Perhitungan Penyusutan Aktiva Tetap Menurut Standar Akuntansi Keuangan. Jurnal Dinamika Ekonomi Syariah, 9(1), 41–49.
Harefa, I., & Hulu, T. H. S. (2022). Analisis penyusutan aktiva tetap dan pengaruhnya terhadap laporan keuangan. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(1), 146–151.
Isnaini, F., Aisyah, F., Widiarti, D., & Pasha, D. (2017). Perancangan Sistem Informasi Akuntansi Penyusutan Aktiva Tetap Menggunakan Metode Garis Lurus pada Kopkar Bina Khatulistiwa. Jurnal Tekno Kompak, 11(2), 50–54.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2014). Intermediate Accounting IFRS 2nd Edition.
Maruta, H. (2017). Akuntansi Aktiva Tetap Berwujud. Jurnal Akuntansi Syariah, 1(1), 63–97.
Nechaev, A. S., Barykina, Y. N., & Puchkova, N. V. (2017). Analysis of articles of fixed assets renewal of Russian business enterprises. International Conference on Trends of Technologies and Innovations in Economic and Social Studies 2017.
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh intensitas aset tetap, pertumbuhan penjualan dan koneksi politik terhadap tax avoidance (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012–2016). Jurnal Riset Akuntansi Dan Keuangan, 5(3), 1625–1642.
Rusliyawati, Putri, T. M., & Darwis, D. (2021). Penerapan Metode Garis Lurus dalam Sistem Informasi Akuntansi Perhitungan Penyusutan Aktiva Tetap pada PO Puspa Jaya. Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA), 1(1), 1–13.
Shulhan, S. (2021). Dampak Sosial Ekonomi Pengembangan Budidaya Tambak Udang. Karaton: Jurnal Pembangunan Sumenep, 1(1), 147–158.
Sitepu, H. B., & Silalahi, E. R. (2019). Pengaruh Intensitas Aset Tetap, Leverage, Likuiditas, Pertumbuhan Perusahaan dan Ukuran Perusahaan terhadap Revaluasi Aset Tetap pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 165–190.
Suryanovi, S. (2023). Urgensi Penerapan Nilai Residu Dalam Penyusutan Aset Tetap Pemerintah. Jurnal Pendidikan Akuntansi Indonesia, 21(1), 81–97.
Yusuf, A. M., Hasmizal, H., & Ini, N. (2021). Sistem Informasi Perhitungan Penyusutan Aktiva Tetap Menggunakan Metode Garis Lurus Berbasis Vb. Net Pada CV Ginanjar Sejahtera Mandiri Karawang. Jurnal Interkom: Jurnal Publikasi Ilmiah Bidang Teknologi Informasi Dan Komunikasi, 16(1), 38–45. https://doi.org/https://doi.org/10.35969/interkom.v16i1
Setiawati, F. A., Izzaty, R. E., & Hidayat, V. (2018). Analisis Respons Butir Pada Tes Bakat Skolastik. Jurnal Psikologi, 17(1), 1. https://doi.org/10.14710/jp.17.1.1-17
Simamora, Y., Matondang, K., Bella, R. M., & Siswadi, S. (2022). Pelatihan Trik Cara Cepat Menjawab Soal Sbmptn. JALIYE: Jurnal Abdimas, Loyalitas, Dan Edukasi, 1(1), 27–31. https://doi.org/10.47662/jaliye.v1i1.252
Sarwa. (2019). Pengembangan Teknopreneurship untuk Mata Pelajaran Produk Kreatif dan Kewirausahaan dalam Implementasi Kurikulum SMK Revisi 2016. In Seminar Nasional Asosiasi Pendidikan Teknologi dan Kejuruan Indonesia (p. 2018).
Published
2024-12-31
How to Cite
GHUFRONY, Ahmad et al. PELATIHAN MANAJEMEN ASET TETAP DAN PENYUSUTAN ASET TETAP UNTUK KEBERLANGSUNGAN USAHA PADA KOMUNITAS PETAMBAK PERINTIS DESA LONGOS SUMENEP. INTEGRITAS : Jurnal Pengabdian, [S.l.], v. 8, n. 2, p. 560-570, dec. 2024. ISSN 2615-0794. Available at: <https://www.unars.ac.id/ojs/index.php/integritas/article/view/5215>. Date accessed: 16 june 2025. doi: https://doi.org/10.36841/integritas.v8i2.5215.