[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-237146-113":3,"doc-detail-237146-id":80,"detail-sidebar-cat-1-id-113":96},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},113,"id","training-on-preparing-the-adjusted-trial-balance-for-trading-companies","PEMBEKALAN PENYUSUNAN NERACA SALDO SETELAH PENYESUAIAN UNTUK PERUSAHAAN DAGANG","","Pemberian pembekalan ini berangkat dari hasil survei Februari 2022 yang menunjukkan siswa SMK Dhammasavana belum memperoleh materi akuntansi tentang penyusunan neraca saldo setelah penyesuaian untuk perusahaan dagang. Pembekalan bertujuan menambah pengetahuan siswa, terutama yang akan segera bekerja, agar perusahaan dapat menyusun laporan keuangan yang menggambarkan kinerja selama tahun berjalan. Kegiatan dilaksanakan secara daring pada 8 dan 10 Maret 2022 dengan teori serta contoh soal sederhana, dan menghasilkan luaran artikel ilmiah di SERINA serta PINTAR.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/id/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/id/template/umum/","Umum",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/id/template/training-on-preparing-the-adjusted-trial-balance-for-trading-companies/237146/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/training-on-preparing-the-adjusted-trial-balance-for-trading-companies/237146.png","ImageObject",442,249,{"name":42,"@type":43},"Xiajie","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-20","2026-09-11",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Apa masalah yang ditemukan di SMK Dhammasavana terkait materi akuntansi?","Question",{"text":62,"@type":63},"Survei menunjukkan siswa belum memperoleh materi akuntansi tentang penyusunan neraca saldo setelah penyesuaian bagi perusahaan dagang.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Mengapa neraca saldo setelah penyesuaian penting untuk perusahaan dagang?",{"text":67,"@type":63},"Dengan menyusun neraca saldo setelah penyesuaian, perusahaan dagang dapat menyiapkan laporan keuangan yang menggambarkan kinerja perusahaan selama tahun berjalan.",{"name":69,"@type":60,"acceptedAnswer":70},"Kapan dan bagaimana pembekalan dilaksanakan?",{"text":71,"@type":63},"Pembekalan dilakukan secara daring pada 8 dan 10 Maret 2022, menggunakan materi teori dan contoh soal sederhana.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},237146,1789110263,{"code":4,"msg":81,"data":82},"success",{"doc_id":78,"user_id":83,"nickname":42,"user_avatar":84,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":91,"language":92,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":93,"faqs":94,"seo_title":95,"seo_description":12,"update_tm":79,"read_time":30},8814010472675,"https://avatar.qwps.com/avatar/WGlhamll",183,"PEMBEKALAN PENYUSUNAN NERACA SALDO SETELAH  \nPENYESUAIAN UNTUK PERUSAHAAN DAGANG KEPADA SISWA/I  \nSMK DHAMMASAVANA  \nMerry Susanti1, Muhammad Arianto 2  \n1Jurusan Akuntansi, Universitas Tarumanagara Jakarta  \n[Email: merrys@fe.untar.ac.id](Email: merrys@fe.untar.ac.id)  \n2 Jurusan Akuntansi, Universitas Tarumanagara Jakarta  \n[Email: muhammadarianto116@gmail.com](Email: muhammadarianto116@gmail.com)  \nABSTRACT  \nIn February 2022, a team of lecturer and student from the Faculty of Economics and Business majoring in Accounting, Universitas Tarumanagara, conducted a survey at the SMK Dhammasavana. Our survey shows that the students had not received accounting material regarding the preparation of the trial balance after adjustment for trading companies. This material is very important forDhammasavana Vocational High School students, especially for those who will immediately work, because by compiling a trial balance after adjustment, then trading companies can prepare financial reports that will describe how the company's performance during the current year. To solve this problem, the team of lecturer and student offered to train the students on the preparation of a trial balance after adjustment for trading companies. The specific target of this training is to increase knowledge for students at SMK Dhammasavana related to the preparation of a trial balance after adjustmentfor trading companies. The output target of this activity is scientific articles published in SERINA and in PINTAR. We prepared material in the form of theory and simple cases that had been given to students and the briefing was carried out online, considering that the pandemic due to the covid 19 virus was still spreading, on March 8 and 10, 2022. This briefing is expected to give benefits to these students. when they later work or also if they continue their education to a higher level, especially infields related to accounting.  \nKeywords: SMK Dhammasavana, Trial balance after adjustment, Trading companies.  \nABSTRAK  \nPada bulan Februari 2022, tim dosen dan mahasiswa dari Fakultas Ekonomi dan Bisnis jurusan Akuntansi Universitas Tarumanagara melakukan survei ke SMK Dhammasavana. Hasilnya menunjukkan bahwa para siswa siswi belummemperoleh materi akuntansi mengenai penyusunan neraca saldo setelah penyesuaian bagi perusahaan dagang. Materi tersebut sangat penting bagi para siswa/i SMK Dhammasavana, terutama bagi mereka yang akan langsung bekerja, karena dengan menyusun neraca saldo setelah penyesuaian barulah perusahaan dagang dapat menyusun laporan keuangan yang akan menggambarkan bagaimana kinerja perusahaan selama tahun berjalan. Tim dosen dan mahasiswa menawarkan solusi dengan memberikan pembekalan mengenai penyusunan neraca saldo setelah penyesuaian bagi perusahaan dagang. Tujuan dan target khusus yang hendak dicapai dari pemberian pembekalan ini adalah agar dapat menambah pengetahuan bagi para siswa-siswi yang ada di SMK Dhammasavana terkait dengan penyusunan neraca saldo setelah penyesuaian bagi perusahaan dagang. Target luaran dari kegiatan ini adalah artikel ilmiah yang diterbitkan di SERINA dan di PINTAR. Kami menyiapkan materi berupa teori maupun contoh soal yang telah diberikan kepada para siswa-siswi dan pembekalan dilakukan secara daring, mengingat masih merebaknya pandemic akibat virus covid 19, pada tanggal 8 dan 10 Maret 2022. Pembekalan ini diharapkan dapat bermanfaat bagipara siswa siswi ini saat mereka bekerja di masa depan ataupun juga jika mereka melanjutkan pendidikan ke tingkat yang lebih tinggi, terutama di bidang yang berkaitan dengan akuntansi.  \nKata Kunci: SMK Dhammasavana, Neraca Saldo Setelah Penyesuaian, Perusahaan Dagang  \n1. PENDAHULUAN  \nSMK Dhammasavana terletak di daerah Angke, Tambora, Jakarta Barat. SMK Dhammasavana adalah sekolah yang didirikan agar dapat menolong keluarga dan masyarakat guna memenuhikebutuhan pendidikan. SMK bertujuan untuk memberikan pelayanan pendidikan yang bermutu, dengan demikian generasi penerus b","cbCaineRx1PEtdmJ","https://ap.wps.com/l/cbCaineRx1PEtdmJ","pdf",311276,8,"Indonesian","# PENDAHULUAN","[{\"question\":\"Apa masalah yang ditemukan di SMK Dhammasavana terkait materi akuntansi?\",\"answer\":\"Survei menunjukkan siswa belum memperoleh materi akuntansi tentang penyusunan neraca saldo setelah penyesuaian bagi perusahaan dagang.\"},{\"question\":\"Mengapa neraca saldo setelah penyesuaian penting untuk perusahaan dagang?\",\"answer\":\"Dengan menyusun neraca saldo setelah penyesuaian, perusahaan dagang dapat menyiapkan laporan keuangan yang menggambarkan kinerja perusahaan selama tahun berjalan.\"},{\"question\":\"Kapan dan bagaimana pembekalan dilaksanakan?\",\"answer\":\"Pembekalan dilakukan secara daring pada 8 dan 10 Maret 2022, menggunakan materi teori dan contoh soal sederhana.\"}]","PEMBEKALAN PENYUSUNAN NERACA SALDO SETELAH PENYESUAIAN UNTUK PERUSAHAAN DAGANG | PDF",{"code":4,"msg":81,"data":97},[98,102,106,110,114,118,122,126],{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":4,"slug":101},178,"Faktur","faktur",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":4,"slug":105},192,"Formulir","formulir-192",{"id":107,"doc_module":22,"doc_module_name":25,"category_name":108,"show_sort_weight":4,"slug":109},180,"Media Sosial","media-sosial",{"id":111,"doc_module":22,"doc_module_name":25,"category_name":112,"show_sort_weight":4,"slug":113},179,"Poster","poster",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":116,"show_sort_weight":4,"slug":117},176,"Presentasi","presentasi",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":4,"slug":121},177,"Resume","resume",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":127},"umum-07d1ff437201438088836b2b1ed3c90f"]