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PELATIHAN PENYUSUNAN ANGGARAN DAN PELAPORAN KEUANGAN SEDERHANA USAHA ONLINE BAGI RINTISAN BISNIS MAHASISWA UNIVERSITAS KATOLIK WIDYA KARYA MALANG Lis Lestari Sukartiningsih; Galuh Budi Astuti; Silvia Indrarini
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 7 No 2 (2022): Jurnal Asawika Vol 7-2
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v7i2.105

Program Pengabdian Kepada Masyarakat diselenggarakan di Universitas Katolik Widya Karya Malang dengan masyarakat sasaran mahasiswa yang merintis usaha kecil secara online untuk peningkatan wawasan keterampilan dan produktivitas ini menggunakan metode pertama memberi motivasi membangun kesadaran dan membuat anggaran operasional dengan materi a).Pembuatan anggaran sederhana menggunakan program MS Excel; b). Menganalisis rencana anggaran dan realisasi anggaran. Tahapan kedua memberi pemahaman mengenai pencatatan keuangan secara sederhana bagi mahasiswa yang merintis usaha dengan materi a).Pencatatan bukti transaksi; b)Alur menyusun laporan keuangan sederhana. Pembelrian pelatihan penyusunan anggaran dan pelaporan keuangan sederhana usaha online dapat meningkatkan pendapatan usaha yang dirintis oleh mahasiswa. Kata Kunci: anggaran, pelaporan keuangan, usaha online ABSTRACT The Community Service Program was held at Widya Karya Catholic University in Malang with the target community being students who started small businesses online to increase their knowledge of skills and productivity using the first method to provide motivation to build awareness and create an operational budget with material a). Simple budgeting using the MS program Excel; b). Analyze budget plans and budget realization. The second stage provides an understanding of simple financial records for students who start a business with material a). Recording of transaction evidence; b) The flow of preparing simple financial reports. Buying training on budgeting and simple financial reporting for online businesses can increase the income of businesses initiated by students.

DESAIN SISTEM INFORMASI AKUNTANSI BERDASARKAN SAK 45 UNTUK PENGELOLAAN KEUANGAN PADA YAYASAN KARMEL MALANG Galuh Budi Astuti; Lis Lestari Sukartiningsih; F.X. Agung Jampur Prakoso
Akubis : Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2020): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This research is intended to prepare accounting informationsystem in Yayasan Karmel to comply with SAK 45 standard sothat the information presented is appropriate and can be usedin decision making. This research is case study which gives adetailed description of the application of SAK 45 in thefinancial report of Karmel Foundation for further analysis sothat it can be found conclusions and handling problems with.The output of this research is the design of systems anddatabases, research reports and publications of researchresults in unaccredited national journals. The scope ofresearch in the field of designing accounting information inaccordance with SAK 45 so that the information presented inthe financial statements of the Karmel Foundation is moreaccurate for decision making. From the analysis of theorganizational structure for the preparation of functions, flowand related procedures in the Karmel Foundation financialstatements, system analysis, documents and recordingprocedures to understand internal controls in KarmalFoundation and analysis of periodic financial statements thathave been made then Karmel Foundation requires systemDesign the appropriate database. Design SIA with contextdiagram level 0, level I-4 and level I-5 with the user that is thecash, accounting and head of finance.

PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI DAN KELUARGA TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Christian Timotius Peilouw; Galuh Budi Astuti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This research is an explanatory research, intendingto find the effect of share ownership by management,institutions, and families, on debt policy which use agencytheory, with variables of profitability intervening. The studypopulation is the IDX companies other than banks andfinance, which were registered in the 2015-2016 period. Thesampling technique used purposive sampling so as many as330 companies were obtained. Data analysis technique usedis Partial Least Squares (PLS) by testing the hypothesisstatistically.The result is there is no effect of management ownership onprofitability, there is an influence of management ownershipon debt policy, there is an influence of institutionalownership on profitability, there is no effect of institutionalownership on debt policy, there is no influence of familyownership on profitability, there is no influence of ownershipof family ownership on debt policy , there is an effect ofprofitability on debt policy, there is no effect of managementownership on debt policy through profitability, there is aninfluence of institutional ownership on debt policy throughprofitability, there is no influence of family ownership ondebt policy through profitability.

Evaluasi Sistem Informasi Akuntansi Pengadaan Obat-Obatan Sebagai Upaya Meningkatkan Pengendalian Internal: (Studi Kasus Pada RSUD Bangil Kabupaten Pasuruan) Galuh Budi Astuti; Juwi Yanto
Akubis : Jurnal Akuntansi dan Bisnis Vol. 8 No. 2 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.64

This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal.

Analisis Sistem Informasi Akuntansi Penjualan Tunai sebagai Alat Pengendalian Internal pada PT Kim Putra Malang Galuh Budi Astuti; Prodica Sarica
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 2 (2024): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.72

The study aims to analyze the cash sales accounting information system as an internal control tool at PT Kim Putra Malang. This type of research is a case study using primary and secondary data. Data collection methods consist of field studies and literature studies using observation, interview, and documentation data collection techniques. The data analysis technique used is qualitative descriptive analysis. The problem faced by the company is the weakness of the cash sales accounting information system. This is proven by the occurrence of duplication in the administration and accounting sections as well as incomplete accounting documents and records in the company. The cause of this incident is the lack of human resources and the lack of understanding of the cash sales accounting information systems importance. As a result, errors occur when recording cash sales accounting and the company could experience losses. The results of the qualitative descriptive analysis are as follows. The company is advised to separate functions in the administration and accounting sections, improve the organizational structure, add warehouse cards, compile sales reports, and improve the cash sales system and procedures. The purpose of the suggestion above is internal control can be effectively executed.

Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Sebagai Alat Pengendalian Intern (Studi Kasus Pada Pt Merapi Agung Lestari Malang) Galuh Budi Astuti; Agustinus Kristian Wicaksono
Akubis : Jurnal Akuntansi dan Bisnis Vol. 6 No. 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study was to analyze payroll and wage accounting information systems as a means of internal control at PT. Merapi Agung Lestari. Type of case study research. Data collection techniques through observation, interviews, and documentation. The data analysis technique used is descriptive qualitative analysis. The problem is that the payroll and wage accounting information system is still weak. This is evidenced by the absence of employee salary slips, one copy of the proof of payment document, only two copies of the ticket transfer document, only one copy of the proof of payment document. The cause of the problem is because the company does not understand the importance of these documents. As a result, fraud can occur and company activities cannot run properly. The results of the analysis indicate the need for additional documents in the form of payslips used to record details of employee salaries, the need for additional duplication of several documents such as proof of payment documents and transfer tickets and improving payroll and wage systems and procedures so that internal control can run effectively.

Analisis Pengaruh Jumlah Pinjaman, Jumlah Simpanan Dan Jumlah Anggota Koperasi Terhadap Sisa Hasil Usaha (Studi Kasus Pada Koperasi Abdi Kasih Tumpang Periode 2016-2020) Galuh Budi Astuti; Nia Purwati
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 2 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study was to analyze the effect simultaneously, partially, and look for the variable that has the most dominant influence between the number of loans, the number of deposits and the number of members on the remaining results of operations at the Abdi Kasih Tumpang Cooperative for the 2016-2020 period. The type of research used is explanatory research. The type of data used is quantitative data. Source in this study using primary data sources. This data collection method is observation and interviews. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear analysis test and dominant test. Simultaneously the number of loans, the number of savings and the number of members affect the remaining operating results. Partially the number of loans, the number of savings and the number of members does not affect the remaining operating results. There is no variable that has the most dominant influence in this study, because partially, the independent variables have no effect on the dependent variable.

Analisis Tingkat Kesehatan Perbankan Dengan Metode Rgec (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Fedencia Lovica Serlli Avelani; Galuh Budi Astuti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

It is necessary to assess the level of banking soundness to provide information and maintain public trust. Assessment of banking soundness level has been regulated in OJK regulation No 4/POJK.03/2016. OJK Regulation No. 4/POJK.03/2016 states that commercial banks in Indonesia are required to evaluate the health of each bank using the RGEC method, namely the Risk Profile to assess the risks faced by banks that are quantitative or qualitative, Good Corporate Governance (GCG). to evaluate bank governance according to predetermined principles, Earning to evaluate the ability of banks to earn company profits and Capital to measure the quality of the bank's capital. This study aims to assess the soundness of foreign exchange national private commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period using the RGEC method. This type of research is a case study. The population in this study amounted to 22 banks. The sampling method used purposive sampling and 8 banks were selected according to the established criteria. The data source used is secondary data from annual reports published on the IDX during the period studied using the data collection method, namely documentation. The data analysis technique in this study is descriptive quantitative.

Evaluasi Sistem Informasi Akuntansi Penerimaan Pembayaran SPP Sebagai Alat Pengendalian Internal Penerimaan Kas Pada SMA Katolik St. Albertus Malang Trivena Tabita; Galuh Budi Astuti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 2 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i1.49

This study aims to evaluate the accounting information system for receiving tuition fees as an internal control tool for cash receipts at St. Catholic High School. Albertus Malang. This research is a case study research. The data used are qualitative and quantitative data. Primary data sources and secondary data are obtained from research reports, documents, and other supporting data sources. The problem that occurs is that the internal control of cash receipts from payment of tuition fees is still weak. This is due to the absence of an application document for the relief of SPP fines for depositors who are late in making SPP payments and are unable to pay the nominal SPP fines collected. The results of a qualitative descriptive analysis are by adding documents in the form of an application letter for the relief of SPP fines and improving the systems and procedures for cash receipts for SPP fines. This can optimize internal control to run effectively.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Yang Listing Pada Bursa Efek Indonesia Periode 2014-2018 (Studi Pada Bank BRI, Tbk dan Bank Mandiri, Tbk yang Listing Pada Bursa Efek Indonesia Periode 2014 – 2018) Galuh Budi Astuti; Melita Neri Widya Prastiwi
Akubis : Jurnal Akuntansi dan Bisnis Vol. 8 No. 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.53

This study aims to determine the comparison of the financial performance of Islamic Banks and Conventional Banks represented by Bank Rakyat Indonesia and Bank Mandiri for the period 2014 – 2018. The type of research used is descriptive with a quantitative approach. The population in this study amounted to 4 banking companies. Source of data used in this study is secondary data, and data collection techniques using documentation. Testing was carried out using the Independent Sample T-Test with a significance level of 5%. The results of the analysis show that the financial performance between Islamic Banks and Conventional Banks is seen from the liquidity aspect which is represented by the Loan to Deposit Ratio, the profitability aspect which is represented by Return On Assets, the capital aspect which is represented by the Capital Adequacy Ratio, the credit quality aspect which is represented by Non Performing Loans, and the aspect of efficiency represented by Operating Expenses Operating Income, has a significant difference and shows that Conventional Banks have better financial performance than Islamic Banks.

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