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Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei
Article . 2025 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Pelatihan Penyusunan Laporan Keuangan Konsolidasi Biro Usaha GKPS

Authors: Djuli Sjafei Purba; Liharman Saragih; Wico J Tarigan; Elfina Okto Posmaida Damanik; Sri Martina; Tuahman Sipayung; Mahaitin H Sinaga; +3 Authors

Pelatihan Penyusunan Laporan Keuangan Konsolidasi Biro Usaha GKPS

Abstract

Pertanggungjawaban keuangan adalah hal yang sangat penting untuk mengetahui keberadaan usaha. Pertanggungjawaban keuangan tertuang dalam Laporan Posisi Keuangan, Laporan Laba Rugi, Laporan Arus Kas dan Catatan Atas Laporan Keuangan. Pengabdian ini bertujuan untuk meningkatkan kemampuan SDM Biro Usaha GKPS dalam menyusun laporan keuangan konsolidasi yang sesuai dengan ketentuan PSAK. Biro Usaha mengelola beberapa unit usaha dengan karakteristik berbeda sehingga terjadi ketidaksamaan penyajian laporan keuangan dan belum adanya laporan keuangan konsolidasi yang menggambarkan kondisi keuangan organisasi secara menyeluruh. Metode kegiatan meliputi observasi, penyampaian materi, dan pendampingan teknis dalam penyusunan laporan konsolidasi. Kegiatan ini diikuti oleh 30 peserta dari berbagai unit usaha. Hasil pengabdian menunjukkan peningkatan pemahaman peserta terkait perlakuan akuntansi sesuai karakter usaha dan kemampuan menyusun laporan keuangan konsolidasi berdasarkan format baku yang telah ditetapkan. Kegiatan ini berkontribusi dalam peningkatan transparansi, akuntabilitas, dan profesionalisme tata kelola keuangan gereja melalui penyusunan laporan keuangan konsolidasi secara berkala oleh pihak holding

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold