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All Journal BALANCE Jurnal Akuntansi dan Bisnis Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat
Al Farizi, Zulham
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Other

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FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD Al Farizi, Zulham; Tarmizi, Tashadi; Andriana, Susan
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2460

Abstract

This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the  financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study
Survey dan Checklist Kesiapan Pasar Ber-SNI untuk Pasar Rakyat di Kota Pontianak (Bersama Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak) Kurniasih, Ninik; Siwi, Theresia; Sawitri, Sari; Yuliana, Elsa Sari; Arianto, Arianto; Soraya, Soraya; Kurnia, Ika; Wahyudi, Wahyudi; Al Farizi, Zulham
Kapuas Vol 4 No 2 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.805

Abstract

To create the modern concept, the Indonesian government of Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak, issue that the market conditions is most worthy SNI certified. Stipulated in the binding by SNI 8152 : 2015 that public market must have competitiveness to improve economic conditions. In SNI 8152 : 2015 mentioned that some markets can reach SNI label for 3 on fulfillment of requirements, namely: general terms, technical requirements and requirements management.The general requirements in terms of hygiene, health, security, and comfort. While zoning in the form of technical requirements, the trade, corridor, re post tera measure and the courts. And management requirements in the management of markets in professional. There was only the market in the city pontianak is Flamboyan market which is SNI just the one by the year 2020, while other markets are not qualified. The government of pontianak concentration and focus on market management with a target next year will increase in the Pontianak market with a SNI label. These PKM group followed by 25 participants inculude an academics, students, and representatives of DKUMP, traders and association. Survey results are clustered certified market will next SNI value, representative as Kemuning Market Pontianak because its mostly cleaning market than other, stable inflation and existing fresh market. While the checklist shown as answered 44 items SNI questions which includes the general requirements, technical and management. The results is Kemuning market in IV type of SNI. Discuss and sharing find out that traders blocka are not yet based on SNI measure. There is no disinfectant rooms and water supplies well done yet.
PELATIHAN AKUNTANSI BERBASIS KOMPUTER MENGGUNAKAN PROGRAM ACURATE DALAM UPAYA MENINGKATKAN KOMPETENSI SISWA SMK JURUSAN AKUNTANSI DI KOTA PONTIANAK DALAM MEMASUKI PASAR TENAGA KERJA DI ERA REVOLUSI INDUSTRI 4.0. kartikawati, Theresia siwi; Kurniasih, Ninik; Yuliana, Elsa Sari; Zawitri, Sari; Al Farizi, Zulham; Soraya; Ariyanto; Wahyudi; Rahmaniar, Risti
Sehati Abdimas Vol 6 No 1 (2023): Prosiding Sehati Abdimas 2023
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v6i1.655

Abstract

The rapid development of science and technology is currently bringing big leaps in almost all aspects of life, which has resulted in many activities becoming digitally based. The industrial sector is the sector that is quickest to adopt this technological development, conventional industrial activities are developing towards industrial digitalization. Likewise, in bookkeeping and preparing financial reports, most industries have implemented technological advances in data processing, so that it is no longer done manually. Several software have been developed to support digitization in bookkeeping and preparation of company financial reports, including the Accurate accounting computer program. This development must be immediately responded to by educational institutions such as Vocational High Schools (SMK) which produce graduates in the field of accounting, to equip their students with practical mastery. computerized accounting. So that the graduates produced are competitive in the labor market and have high competence to be able to work together with technological developments that have been implemented in industry. However, not all educational institutions have computer laboratories that are equipped with accounting software, so students cannot carry out computerized accounting practices. Keywords: Accounting Practices, Competence, Accurate Application.
Co-Authors Arianto Arianto Ariyanto Kurnia, Ika Kurniasih, Ninik Rahmaniar, Risti Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sawitri, Sari Siwi, Theresia Soraya Soraya Soraya Tarmizi, Tashadi Wahyudi Wahyudi Yuliana, Elsa Sari Zawitri, Sari