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Riskiyanti, Kadek Irma
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Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS PEROLEHAN DAN PENGELOLAAN KEUANGAN PADA ORGANISASI NIRLABA PANTI SOSIAL ASUHAN ANAK (PSAA) UDYANA WIGUNA SINGARAJA Riskiyanti, Kadek Irma; Prihantini, Ni Putu Ayunda; Aldi, Ketut Trio; Pratana, Ni Komang Mita Audita
Jurnal Ilmiah Akuntansi dan Humanika Vol 7, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v7i2.19949

Abstract

Penelitian ini bertujuan untuk mengetahui proses perolehan dana, manajemen pengelolaan dana, pelaksanaan pembukuan dan hambatan yang dihadapi berkaitan dengan pelaksanaan yang terjadi di Panti Sosial Asuhan Anak Udyana Wiguna Singaraja. Metode analisis data yang digunakan menggunakan metode kualitatif. Dalam penelitian ini, data diperoleh melalui data primer yaitu sumber data yang diperoleh langsung dari dari sumber asli (tidak melalui media perantara). Data dalam penelitian ini dilakukan dengan metode observasi yang dilakukan di Panti Sosial Asuhan Anak Udyana Wiguna. Dari hasil penelitian ini, maka dapat pengelolaan keuangan di Panti Sosial Asuhan Anak Udyana Wiguna Singaraja dilaksanakan dengan staf yang mengurus DPA mengalokasikan dana yang telah diberikan untuk kebutuhan-kebutuhan yang ada dalam panti selama 1 tahun. Dalam melaksanakan pembukuan keuangan lembaga, Panti Sosial Asuhan Anak Udyana Wiguna Singaraja menggunakanPSAK 45 tentang yayasan nirlaba.
Evaluasi Audit Internal atas Prosedur Pemberian Kredit dengan Ajaran Karma Phala sebagai Pedoman Penyelesaian Kredit Bermasalah Riskiyanti, Kadek Irma; Sujana, Edy
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36156

Abstract

The aim of this study was to determine the application of credit procedures in Koperasi Pegawai Negeri (KPN) Susila Bhakti according to the established standard operating procedures, the effectiveness of internal audits especially the compliance of internal control over credit lending procedures based on the COSO component that has been implemented in KPN Susila Bhakti, and the role of the law of karma phala in solving credit problems in KPN Susila Bhakti. The method used in this research was descriptive qualitative with an empirical study approach. Data were collected through the process of interviews, documentation, and observations. The results of this study revealed that 1) compliance with credit lending procedures has not been fully implemented and resulted in non-performing loans at KPN Susila Bhakti, 2) internal audit especially internal control based on COSO that is implemented in KPN Susila Bhakti has not been fully effective as it can be seen from the results of the interview that most of the components have not been maximally carried out by KPN Susila Bhakti internally, there are still weaknesses in each component, 3) The role of the law of karma phala in resolving non-performing loans in KPN Susila Bhakti gives trust to the management and members of the cooperative to fulfill their respective obligations.
Co-Authors Aldi, Ketut Trio Edy Sujana Pratana, Ni Komang Mita Audita Prihantini, Ni Putu Ayunda