Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.

Bookkeeping financial transactions are significant for a business. Micro enterprises are overgrowing in society but have weaknesses in developing business processes, recording, and financial accounting transactions. This activity aims to provide training and assistance for business development and simple bookkeeping to micro-business managers, mainly traditional herbal medicine entrepreneurs, as activity partners. Through community service activities, the Diploma 4 Program of Accounting Department of Politeknik Negeri Jakarta seeks to improve the micro-business manager's ability and expecting to have an impact on improving the economic quality of the community in the activity partner areas. This activity expects to provide benefits for activity partners and study programs related to curriculum development to develop student's teaching materials. Implementing activities is in the form of training and assistance to activity partners to provide optimal results for improving the community's economy. -Sample of twenty micro-businesses selected as participants in the activity. The training is in the form of lectures and practicum, accompanied by consultation and assistance. The results of this activity are in the way of a simple business guide and bookkeeping that can be understood by activity partners.   Keywords --small/micro enterprises, jamu/herbal, develop, bookkeeping   Abstrak Pembukuan transaksi keuangan merupakan hal yang sangat penting bagi suatu usaha.  Usaha mikro sangat berkembang pesat di masyarakat tetapi memiliki kelemahan dalam pengembangan proses usaha, pencatatan dan pembukuan transaksi keuangan. Tujuan kegiatan ini adalah untuk memberikan pelatihan dan pendampingan atas pengembangan usaha dan pembukuan sederhana kepada pengelola usaha mikro terutama para pengusaha jamu tradisional sebagai mitra kegiatan.  Kegiatan ini diharapkan dapat memberikan manfaat bagi mitra kegiatan dan bagi program studi terkait pengembangan kurikulum dalam bentuk pengembangan materi ajar kepada mahasiswa. Metode pelaksanaan kegiatan dalam bentuk pelatihan dan pendampingan kepada mitra kegiatan sehingga dapat memberikan hasil optimal untuk peningkatan ekonomi masyarakat.  Pada pelaksanaan kegiatan dihadiri sejumlah dua puluh orang peserta kegiatan yang terdiri dari anggota masyarakat dan pengusaha mikro jamu tradisional. Pelaksanaan kegiatan dalam bentuk ceramah dan praktikum disertai dengan konsultasi dan pendampingan. Hasil dari kegiatan ini berupa panduan usaha dan pembukuan yang sederhana yang dapat dipahami oleh mitra kegiatan.   Kata Kunci –usaha kecil/mikro, jamu, pengembangan, pembukuan

DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X Hana Rolanda Rizal hanarolandarizal@gmail.com Titi Suhartati b_titis@yahoo.comYenny Nuraeninuraeni.yenny@gmail.comProgram Studi Akuntansi Keuangan Politeknik Negeri Jakarta  ABSTRACTThis study aims to determine the impact of revenue recognition after applying PSAK 72 in thefinancial statements of PT. X for the periods 2018 and 2019. This research uses qualitative methods with case study approach, which is analyzing the recognition and recording of revenue from contractswith customers at PT. X and compare it with PSAK 72 then compare PT. X financial statements before and after the application of PSAK 72. The type of data used is primary data and secondary data. The results show that PT.X's revenue recognition was overstated because revenue was recognized not in the right period so that it would result in the company's income statement. To overcome this problem, PT. X should recognize the revenue when the service is provided and present its revenue in accordance with the agreed period with the customer as described in PSAK 72. Keywords: Services, PSAK 72, Revenue ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dampak pengakuan pendapatan sesudah diterapkan PSAK 72 dalam laporan keuangan PT. X periode 2018 dan 2019. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, yaitu dengan menganalisis pengakuan dan pencatatan pendapatan dari kontrak dengan pelanggan pada PT. X dan membandingkannyadengan PSAK 72 kemudian membandingkan laporan keuangan PT.X sebelum dan sesudah diterapkan PSAK 72. Jenis data yang digunakan yaitu data primer dan data sekunder. Hasil dari penelitian menunjukkan bahwa pengakuan pendapatan  PT.X dicatat terlalu tinggi dikarenakan pendapatan diakui tidak pada periode yang tepat sehingga akan berakibat pada laporan laba rugi perusahaan. Untuk mengatasi permasalahan tersebut, PT.X sebaiknya mengakui pendapatan pada saat jasa diberikan dan menyajikan pendapatannya sesuai dengan periode yang telah disepakati dengan pelanggan seperti yang dijelaskan pada PSAK 72. Kata kunci: Jasa, PSAK 72, Pendapatan.

School are non-profit entities according to UU No.20 of 2003. The school also managed funds independently and performed accounting records that produce financial reports. The purpose of this study was to determine the application of cash-based accounting recording methods in a non-profit entity namely the SKN school and used the method to be accrual-based according to PSAK No. 45. This research used qualitative with a case study approach at SKN school. The conclusion of this study is there are still barriers about the preparation of financial statements on a cash-based accounting at the "SKN" school which not in accordance with PSAK No. 45 and schools can change the recording method to an accrual basis by making changes to the recognition of income and expenses. ABSTRAKMenurut UU No.20 Tahun 2003, sekolah merupakan entitas nirlaba. Sekolah juga mengelola dana secara mandiri dan melakukan pencatatan akuntansi yang menghasilkan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui penerapan metode pencatatan akuntansi berbasis kas di suatu entitas nirlaba yaitu sekolah SKN dan menyesuaikan metode pencatatan tersebut menjadi berbasis akrual sesuai PSAK No. 45. Jenis penelitian ini adalah kualitatif dengan pendekatan studi kasus pada sekolah SKN. Kesimpulan dari penelitian ini adalah masih terdapat kendala terkait penyusunan laporan keuangan berbasis kas pada sekolah SKN yang tidak sesuai dengan PSAK No. 45 dan sekolah dapat mengubah metode pencatatan menjadi basis akrual dengan membuat perubahan pada pengakuan jasa pelayanan dan beban. Kata kunci: entitas nirlaba, laporan keuangan, basis akuntansi

Many literatures stated that the implementation of Industrial Revolution (IR) 4.0 have a significant impact on the development of accounting and challenging for the accountant's task in the future. This study aims to explore of knowledge, perceptions and behavior of accounting students on the implementation of IR 4.0. The students as a prospective accountants should have competencies on the implementation of IR 4.0. This study uses a qualitative descriptive approach with data collection method by using questionnaires which are categorized into knowledge, perception and behavior statements. We have distributed 105 questionnaires to the students who are currently pursuing the last semester of Diploma (D3) and Bachelor (D4) of accounting program of Politeknik Negeri Jakarta. There are 87 accounting students had participated in the study. Our findings show that 93% of respondents have knowledge of the latest developments regarding IR 4.0 with their implications for the development of accounting science. It is proven statistically and significantly that accounting students (D3 and D4) have different perceptions regarding IR 4.0 while it is not proven of behavior. The result have a consistent number of mean (by SPSS) for variables perception and behavior. Show that students have adequate perception and behavior related to the development of IR 4.0.