Garuda - Garba Rujukan Digital

ANALISIS PENENTUAN HARGA JUAL AIR MINERAL MASKUA DI KOTA SINGKAWANG Suandari, Yulita; Afif, Ali; Jaurino, Jaurino; Carolin, Angelina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.490

In this study, researchers conducted research on planning and controlling production costs by calculating the selling price of Maskua mineral water at PT. Pakunam Tirtajaya Perkasa Singkawang City precisely and accurately while maintaining the quality of the goods or products produced. Method full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed. In determining the calculation of the cost of production for the Maskua mineral water company, it has not calculated production costs in accordance with accounting principles which consist of raw material costs, labor costs, and fixed and variable factory overhead costs. The cost of production according to the company shows different results because the company charges raw materials as the basis for determine the cost of production per type of product. Whereas Calculations for determining the cost of production based on the full costing method obtain a higher value, because full costing calculates all cost elements, both fixed costs and variable costs, which are included in the product produced. Thus, it can be concluded from the explanation above that the profit obtained by the company is higher when compared to the profit obtained using metode cost plus pricing.

Optimization Of Financial Reporting: Development Of A Computer-Based Financial Reporting System In Accordance With Financial Accounting Standards For Private Entities Sartono, Sartono; Jaurino, Jaurino; Afif, Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4466

Private entities must adapt to the implementation of the Financial Accounting Standards for Private Entities (SAK EP), which will take effect in 2025. The transition from manual financial data processing and the use of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to SAK EP presents significant challenges. This study explores the needs and challenges of private entities in optimizing financial reporting. It aims to develop a computer-based financial reporting system aligned with SAK EP by identifying reporting requirements, designing, and implementing an efficient system. The research focuses on improving accuracy, speed, and compliance in financial reporting to enhance competitiveness. A computerized financial information system will help private entities manage data more effectively, reducing human errors and ensuring compliance with SAK EP. Using a qualitative descriptive approach, the study finds that cooperatives still struggle with financial reporting in line with SAK EP, although regulations from the Ministry of Cooperatives and SMEs (Permenkop UKM) already accommodate these standards. To address these challenges, a well-designed financial reporting system is essential to support cooperatives and other private entities in complying with SAK EP while improving reporting efficiency and accuracy.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Pendampingan Perhitungan Harga Pokok Produksi Pengerajin Kecamatan Sungai Kakap Kabupaten Kubu Raya Jaurino, Jaurino; Risal, Risal; Afif, Ali
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.920

Sungai Kakap District is one of nine districts in the Kubu Raya Regency Government. Sungai Kakap District has very potential natural resources. Seeing the natural potential of the Sungai Kakap District area, some of its residents develop their creativity in empowering natural resources such as Coconut Shells for crafts. Based on observations and the results of discussions with the Sub-district Head, the Calculation of Production Costs for craftsmen in Sungai Kakap District needs to be improved to be useful as a basis for determining selling prices. This Community Service activity aims to provide enlightenment and educate craftsmen in Sungai Kakap District so that they have the ability to determine the amount of production costs of their crafts. The service method is direct class. The results of this activity received a positive response and improved the craftsmen's production cost calculation skills. This activity is very important for the long-term development of craftsmen's businesses.

ANALISIS FAKTOR YANG MEMPENGARUHI KESIAPAAN MAHASISWA DALAM PENGGUNAAN APLIKASI AKUNTANSI Thia, Angelia; Jaurino, Jaurino; Febriati, Febriati; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.570

Penelitian ini bertujuan mengetahui faktor yang mempengaruhi kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner atau angket yang disebarkan melalui google form. Populasi yang menjadi objek adalah mahasiswa aktif akuntansi di Kota Pontianak Secara umum, kesiapan mahasiswa akuntansi di pengaruhi oleh beberapa faktor salah satunya adalah pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris. Pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris menjadi bagian yang sangat penting dalam penggunaan aplikasi akuntansi. Terdapat 66 jumlah responden yang dijadikan objek kemudian hasil pernyataan setiap responden diakumulasikan dan dilakukan analisis statistic dengan hasil penelitian. Hasil penelitian uji asumsi klasik dan linear berganda menunjukan bahwa ketiga variabel ini memiliki hubungan yang kuat dan menunjukan bahwa (1) pengetahuan akuntansi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (2) pengetahuan teknologi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (3) bahasa inggris berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaa aplikasi akuntansi.

Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn Jaurino, Jaurino; Kristiawati, Endang; Risal, Risal; Setiawan, Aris; Satono, Sartono; Sari, Wilda
International Journal of Finance Research Vol. 4 No. 4 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i4.1577

Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.

UPAYA PEMULIHAN PEROLEHAN LABA UMKM MELALUI MANAJEMEN BIAYA DAN STRATEGI PEMASARAN DIMASA COVID-19 Jaurino, Jaurino; Setiawan, Aris
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 2, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Pandemi virus corona (Covid – 19) membuat pelaku Usaha Mikro, Kecil dan Menengah (UMKM) sektor makanan olahan perlu menata ulang strategi bisnisnya. Hal ini dikarenakan UMKM sektor makanan olahan mengalami penurunan omzet lebih dari 60%. Kondisi ini dipengaruhi adanya beberapa kebijakan pemerintah dalam memerangi pandemi virus corona diantaranya aturan segala aktivitas dilakukan dirumah, penerapan Social Distancing serta adanya Pembatasan Sosial Bersekala Besar (PSBB). Resiko terhempasnya UMKM akibat virus corona membuat intervensi pemerintah dengan memberikan stimulus berupa bantuan kredit dalam skala besar kepada UMKM yang terdampak corona. Disisi lain diberikan insentif pajak dan pendampingan digital. Kebijakan perhatian yang besar terhadap UMKM oleh pemerintah sifatnya merupakan Eksternal Suport yang perlu pengendalian secara intensif. Disamping eksternal suport UMKM masih perlu edukasi secara internal akan kesadaran pengelolaan usaha secara professional, salah satunya adalah pentingnya pengelolaan biaya atau manajemen biaya serta strategi pemasaran yang tepat serta relevan dengan jenis dan karakter bisnisnya. Pengabdian kepada masyarakat ini ditujukan pada edukasi secara internal terhadap para pelaku UMKM yang terdampak covid-19 melalui pendampingan, mengenai pentingnya pengeloaan biaya yang ekonomis, effesien dan effektif serta pemasaran yang tepat sesuai dengan jenis dan karakter bisnisnya. Kata Kunci: Covid 19, Pengelolaan Biaya, Strategi Pemasaran

Moderation Of Patriotism Toward Tax Compliance Aspects Jaurino, Jaurino; Setiawan, Aris; Febriati, Febriati; Sari, Wilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 2 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i2.2079

This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data. The population of this study were taxpayers in Pontianak City and Kubu Raya Regency. The sampling technique used was random sampling. The Hair approach was used to measure the number of samples to obtain a sample of 240 taxpayers. The data collection technique used a questionnaire. The analysis technique used path analysis with a partial least squares structural equation modeling (PLS-SEM) approach based on variance. The study found that taxpayer awareness, e-filing, tax sanctions, and love of the homeland positively affect taxpayer compliance. If taxpayers do not fulfill their responsibilities, they will be punished. Love of the homeland can strengthen the influence of tax sanctions on taxpayer compliance. However, love of the homeland cannot moderate the influence of taxpayer awareness and e-filing on taxpayer compliance. This study can complement the results of previous studies on factors that influence taxpayer compliance. Then, it can help develop a more comprehensive theoretical model and broaden the understanding of taxpayer behavior. This research can help the government make more efficient tax policies and encourage taxpayer compliance.

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