Pelatihan praktek penyusunan statement of cash flow direct method bagi guru-guru SMK se Jakarta Timur di Kampus F FEb Usakti, Cempaka Putih, Jakarta Pusat
Info Katalog
File Repositori
Kata Kunci : statement of cash flows, direct method, teachers
Subyek : School - Accounting
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Halaman : 55 p.
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2019_PKM_FEB_Pelatihan-Praktek-Penyusunan-Statement_Halaman-Judul.pdf | 7 | |
| 2. | 2019_PKM_FEB_Pelatihan-Praktek-Penyusunan-Statement_Lembar-Pengesahan.pdf | 1 | |
| 3. | 2019_PKM_FEB_Pelatihan-Praktek-Penyusunan-Statement_Bab-1_Pendahuluan.pdf | 2 | |
| 4. | 2019_PKM_FEB_Pelatihan-Praktek-Penyusunan-Statement_Bab-2_Metode-dan-Materi.pdf |
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| 5. | 2019_PKM_FEB_Pelatihan-Praktek-Penyusunan-Statement_Bab-3_Evaluasi-Kegiatan.pdf |
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| 6. | 2019_PKM_FEB_Pelatihan-Praktek-Penyusunan-Statement_Lampiran.pdf |
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P Pelatihan ini bertujuan untuk meningkatkan pengetahuan dan pemahaman para guru-guru SMK tentangproses penyusunan Statement of Cash Flows dengan Direct Method. Laporan arus Kas atau Statement of Cash Flows dapat dilaporkan dengan Direct Method maupun Indirect method. Laporan Arus Kas dilaporkan yang dibagi dalam tiga aktivitas, yaitu aktivitas operasi, aktivitas investasi, dan aktivitas pendanaan. Perbedaan indirect method dengan direct method ada pada pelaporan aktivitas operasi, sedangkan pelaporan aktivitas investasi dan pendanaan adalah sama. Hasil pelatihan menunjukkan bahwa Guru-guru SMK mendapat banyak pengetahuan mengenai penyusunan laporan arus kas dengan direct method.
T This training aims to increase the knowledge and understanding of vocational teachers about the process of preparing a Statement of Cash Flows with the Direct Method. Statements of Cash flow or Statement of Cash Flows can be reported with the Direct Method or Indirect method. Cash Flow Reports are reported which are divided into three activities, namely operating activities, investment activities, and funding activities. The difference between the indirect method and the direct method is in reporting operating activities, while reporting investment and funding activities are the same. The results of the training show that SMK teachers gained a lot of knowledge about preparing cash flow statements using the direct method.
