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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat International Journal of Environmental, Sustainability, and Social Science JURNAL LENTERA AKUNTANSI Jurnal Akuntansi Syariah (JAkSya)
Guspendri, Nasfizar
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pendampingan penyusunan laporan keuangan UMKM Laura Pulau Harapan berdasarkan SAK EMKM dengan bantuan Microsoft Excel Heryani, Novelia; Fitri, Sri Adella; Guspendri, Nasfizar; Rahmi, Mega; Fitria, Nita
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 6, No 3 (2023): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v6i3.1646

Abstract

Laporan termasuk keuangan salah satu aspek penting bagi kelansungan suatu entitas termasuk Usaha Mikro, Kecil, dan Menengah (UMKM). Dengan adanya laporan keuangan dapat membantu pemilik usaha dalam mengetahui keadaan dan kinerja usaha serta membantu dalam pengambilan keputusan. Tujuan penelitian ini yakni dapat menyusunnya laporan keuangan untuk UMKM Laura Pulau Harapan yang telah disampaikan kepada SAK EMKM dengan bantuan aplikasi Microsoft Excel . Metodologi yang digunakan untuk penelitan ini adalah metode deskriptif kualitatif dengan melalui beberapa tahapan.Berdasarkan hasil penelitian yang telah dilaksanakan menunjukkan bahwa UMKM Laura Pulau Harapan melakukan pencatatan keuangannya secara sederhana, terbatas pada kemampuan pemilik saja yaitu dengan mencatat pendapatan kas dari hasil penjualan produk dan pengeluaran kas dari pembelian bahan baku dan biaya-biaya saja. Akibatnya informasi yang menunjukkan kondisi keuangan usaha tidak lengkap.
Analysis of Presentation and Reporting of Financial Transactions in the Pulau Harapan Cooperative, Agam District GUSPENDRI, Nasfizar; FITRIA, Nita
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1107

Abstract

This research aims to analyze the presentation and reporting of financial transactions at the Pulau Harapan Cooperative, Agam Regency. As well as analyzing the extent to which the presentation is in accordance with sharia principles and applicable accounting standards. The research method used is qualitative with a case study approach. Data was obtained through in-depth interviews, observation and analysis of cooperative financial documents. This research uses data originating from daily financial transactions at the Pulau Harapan Cooperative, Agam Regency. Data is analyzed and processed to produce financial reports based on the Sharia Financial Accounting Standards (PSAK). The results of the research concluded that cooperative financial transactions, which only take the form of daily transactions, can already prepare financial reports based on the Sharia Financial Accounting Standards (PSAK) and produce financial reports for each business unit as well as consolidated financial reports
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTEREN TERHADAP PENERIMAAN OPINI WTP PADA PEMERINTAH DAERAH KABUPATEN TANAH DATAR Amran, Elsa Fitri; Saputri, Ramadhani; Guspendri, Nasfizar; Fitri, Sri Adella; Nofrivul, Nofrivul
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.948

Abstract

This study aims to determine the effect of accounting information systems and internal control systems on the acceptance of WTP opinions in the Regional Government of Tanah Datar Regency. This type of research is a type of field research (Field Research) with a quantitative approach. The technique used in sampling is Quota Sampling. Data analysis techniques used were validity, reliability, descriptive statistical analysis, and classical assumption tests, multiple linear analysis tests, and hypothesis testing, with the help of the SPSS version 26 program. The results showed that the application of accounting information systems had a significant effect on acceptance of WTP Opinion Tanah Datar District Government. The internal control system has no significant effect on the acceptance of WTP opinion at the Regional Government of Tanah Datar Regency. The accounting information system and internal control system have a significant effect on the acceptance of WTP opinions in the Regional Government of Tanah Datar Regency. The accounting information system and internal control system have a significant effect on the acceptance of WTP opinion at the Tanah Datar District Government together. Keywords: Accounting Information System; Internal Control System; and Opinion of WTP
Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Alokasi Dana Desa di Nagari Lansek Kadok Kecamatan Rao Selatan Kabupaten Pasaman Aryanti, Lara; Guspendri, Nasfizar
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i1.5595

Abstract

Pokok permasalahan dalam penelitian ini adalah pemanfaatan akuntabilitas keuangan yang belum maksimal dan dapat menjamin konsistensi pengelolaan dana desa dalam menilai tingkat efektivitas keuangan desa di Nagari Lansek Kadok. Tujuan penelitian ini untuk menguji pengaruh akuntabilitas keuangan dan transparansi keuangan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok. Jenis penelitian yang digunakan adalah jenis penelitian lapangan dengan metode kuantitatif, dimana sampel yang digunakan ialah keseluruhan dari populasi (Total Sampling). Teknik pengumpulan data dilakukan dengan penyebaran kuisoner secara manual. Metode analisis yang digunakan adalah regresi linear berganda, dengan pengujian hipotesis uji statistic t dan f. Hasil penelitian ini menunjukkan bahwa akuntabilitas keuangan tidak berpengaruh signifikan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok, transparansi keuangan berpengaruh signifikan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok, dan secara simultan akuntabilitas dan transparansi keuangan berpengaruh signifikan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok.
CALCULATION OF COST OF COST OF PRODUCTION USING THE FULL COSTING METHOD FOR CANTING AMEH UMKM IN NAGARI KUMANIS Guspendri, Nasfizar; Putri, Fanny Rizma; Rahmadani, Amelia
Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i1.14922

Abstract

This study aims to determine how to calculate the cost of goods produced using the full costing method. The method used is qualitative with a descriptive approach. The data collection technique used is the documentation technique by collecting information in the form of production costs at UMKM Canting Ameh Nagari Kumanis. The results showed that there were differences in the calculation of the cost of goods produced by UMKM Canting Ameh Nagari Kumanis with the calculation of the cost of goods produced using the full costing method. This is because the calculation of the cost of goods produced by UMKM Canting Ameh does not take into account all costs incurred. The cost of goods produced using the full costing method is higher because the calculation of production costs is more detailed about the costs incurred. By using the full costing method, UMKM actors no longer need to pay for and take the profit earned for depreciation costs.
IMPLEMENTATION OF CORETAX IN IMPROVING COMPLIANCE AND EFFICIENCY OF TAX ADMINISTRATION AT KP2KP BATUSANGKAR Helma Shintia; Guspendri, Nasfizar
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the challenges of CoreTax implementation at KP2KP Batusangkar, including limited technological infrastructure, low understanding of taxpayers toward digital tax systems, and the lack of optimal adaptation among tax officers. This study aims to analyze the implementation of CoreTax in improving taxpayer compliance and administrative efficiency at KP2KP Batusangkar. This study uses a qualitative descriptive method with field research design. The data sources consist of primary data obtained from interviews with tax officers and corporate taxpayers, and secondary data derived from official regulations, documentation, and related literature. The results show that the implementation of CoreTax has generally run well and contributes positively to improving taxpayer compliance and administrative efficiency. CoreTax simplifies the reporting process, minimizes administrative errors, and enhances service transparency through an integrated digital system. However, technical disturbances, limited infrastructure, and the low digital literacy of taxpayers still hinder optimal performance. Continuous socialization, system maintenance, and training for users are required to ensure effective implementation.
Co-Authors Amran, Elsa Fitri Aryanti, Lara Helma Shintia Heryani, Novelia Mega Rahmi Nita Fitria Nofrivul, Nofrivul Putri, Fanny Rizma Rahmadani, Amelia Saputri, Ramadhani