Article Per Year (5 Year)
p-Index From 2021 - 2026
3.011
P-Index
This Author published in this journals
All Journal JAM JURNAL RELASI STIE MANDALA JEMBER Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Inovasi Bisnis (Inovbiz) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) JEKPEND Jurnal Ekonomi dan Pendidikan Majalah Ilmiah Gema Maritim El-kahfi : Journal of Islamic economics Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Jurnal Sylva Lestari Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding International Applied Business and Engineering Conference Socius: Social Sciences Research Journal Relasi : Jurnal Ekonomi
Suharyono, Suharyono
Politeknik Negeri Bengkalis
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
Dampak Krisis Global terhadap Non Performing Loan Bank Devisa Nasional Suharyono Suharyono; Nazrantika Sunarto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.87

Abstract

The global crisis has resulted non performing loan (NPL) increased. The measurement of the banks non performing loan ratio is applicable to assess the composite rating of a bank, as the impact of the global crisis toward non performing loan of foreign exchange banks. This study aimed to determine whether there was significant difference between foreign exchange banks non-performing loan before and after the global crisis. The Bank’s non performing loans was measured by comparing the Non-Performing Loan to the total credit. The population of this study was 35 foreign exchange banks. The Hypothesis was tested by using Mann Whitney different test and Independent Sample T Test. The research of this study showed that non performing loan of foreign exchange banks before, during, and after global crisis did not have significant difference.
Technoprener di Politeknik Negeri Bengkalis: Technoprener di Politeknik Negeri Bengkalis Suharyono Suharyono
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2021): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v5i1.4651

Abstract

The Entrepreneurship Development Program aims to implement entrepreneurial practices and civilize entrepreneurship for Bengkalis State Polytechnic students and graduates that are in line with the field of academic science in order to realize technopreneur. The target of this activity every year is to produce five or more technopreneurs who have the mental and entrepreneurial character that is intelligent, strong determination, discipline, hard-working, confident, risk taker, never give up, honest, creative, innovative, and sincere. To realize this target, the team has conducted an information dissemination on the Entrepreneurship Development Program to students and graduates. Then proceed with the selective recruitment of tenant participants. Tenant participants who pass the selection will get entrepreneurship training. In addition, participants will also take part in internships in businesses that are in accordance with their business ideas or conduct benchmarking visits. During the Entrepreneurship Development Program activities, the team will provide guidance, assistance and or consultancy to tenants to be able to produce prospective, innovative and economical academic-based businesses.
PENERAPAN SOFTWARE AKUNTANSI PADA UMKM FEROLAS SUHARYONO SUHARYONO
JURNAL AKUNTANSI DAN KEUANGAN Vol 10 No 1 (2021): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v10i1.1640

Abstract

Penyusunan laporan keuangan merupakan proses yang sebaiknya dilakukan oleh setiap usaha, termasuk Usaha Mikro, Kecil dan Menengah (UMKM). Informasi dalam laporan keuangan akan berguna bagi pemilik dan pemangku kepentingan sehingga dapat memantau dan mengevaluasi kinerja bisnis mereka dan membuat keputusan lebih tepat untuk meningkatkan keunggulan kompetitif dan keberlanjutan usaha. Menghadapi era digitalisasi di era revolution industrial 4.0 dan menggunakan internet of things (IOT), dalam menjalankan semua kegiatan termasuk bisnis dan pelaporan keuangan, dalam praktiknya, sebagian besar UMKM masih memerlukan beberapa tahapan untuk sampai pada tahap kesiapan untuk mengadopsi kemajuan teknologi informasi dalam membantu proses bisnis mereka. Tujuan dari penelitian ini adalah untuk mengkaji sejauh mana pemahaman pelaku UMKM pelaporan keuangan dan sejauh mana kesiapan dalam menggunakan teknologi informasi dalam pelaporan keuangan. Metodologi penelitian adalah studi kasus pada UMKM Ferolas berlokasi di Jalan Bathin Alam Desa Sungai Alam Bengkalis Riau. Data dikumpulkan selama bulan April hingga Desember 2020 melalui wawancara dan observasi terhadap praktik pelaporan keuangan. Hasil penelitian menunjukkan bahwa Ferolas telah menyusun laporan keuangan mulai dari pencatatan, mengklasifikasi, meringkas, menjurnal dengan sistem double entry dan menggunakan Ms Excel. Namun, laporan keuangan Ferolas belum sesuai dengan standar akuntansi keuangan untuk Usaha Mikro, Kecil dan Menengah (UMKM) atau Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan laporan keuangan belum disajikan secara akurat sehingga laporan keuangan pernyataan belum memberikan kegunaan yang optimal dalam membantu menilai kinerja dan pengambilan keputusan. Hal ini terutama disebabkan oleh pemilik tidak memiliki pengetahuan yang cukup tentang pelaporan keuangan sehingga banyak terjadi kesalahan dalam mengelola bukti transaksi, klasifikasi, penerapan metode akuntansi, dan penyajian dari akun-akun dalam laporan keuangan. Selain itu, laporan keuangan Ferolas tidak diverifikasi dan tidak diaudit oleh auditor independen
Implementasi Program Pengembangan Kewirausahaan di Politeknik Negeri Bengkalis Suharyono Suharyono; Dwi Astuti; Marhadi Sastra; Lidya Wati
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i3.8603

Abstract

The Entrepreneurship Development Program (PPK) is a community service program that aims to create new, independent entrepreneurs. PPK provides opportunities and opportunities for students and alumni of the Bengkalis State Polytechnic to utilize their expertise into business opportunities. The PPK has a positive impact in inspiring people to support the improvement of the campus entrepreneurial ecosystem. Students and alumni with skills that have economic value, are nurtured and prepared to become new entrepreneurs. Through the PPK, new entrepreneurs have been born in the fields of IT, animal husbandry, culinary, animation, creative economy, photogrammetry and geospatial information, MC services, printing, and drone services. The PPK is like a midwife for the birth of new and independent entrepreneurs in Bengkalis Regency.
Implementasi Penyajian Laporan Keuangan BMT Abdurrab Suharyono Suharyono; Naya Jesika Ananda
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 6, No 1 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v6i1.8510

Abstract

Tujuan dilakukannya riset ini ialah untuk mengetahui sejauh mana implementasi PSAK 101 dalam penyajian laporan keuangan syariah Baitul Maal Wat Tamwil (BMT).  Penelitian ini dilakukan pada BMT Islam Abdurrab di Pekanbaru. Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara dan data sekunder yang berupa laporan keuangan. Pengumpulan data dilakukan melalui wawancara, dokumentasi dan studi pustaka. Metode  analisis  data  yang  digunakan  adalah  metode  analisis deskriptif.  Hasil penelitian menunjukkan bahwa BMT Islam Abdurrab Pekanbaru sudah menerapkan PSAK 101 pada beberapa  laporan, yaitu: laporan posisi keuangan BMT, laporan laba rugi dan penghasilan komprehensif lain BMT, laporan perubahan ekuitas BMT, serta laporan arus kas BMT. Namun penyusunan laporan yang berkaitan keuangan juga ditemukan beberapa catatan, yaitu: nama-nama laporan dan nama-nama akun yang tidak diperbaharui atau belum disesuaikan dengan nama laporan dan akun setelah terbitnya PSAK 101. Selain itu, BMT belum melaporkan transaksi yang berkaitan sumber dan penggunaan dan kebajikan serta komposisi perubahan ekuitas BMT.
IMPLEMENTATION THE LAW OF REPETITION IN ACCOUNTING Suharyono Suharyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5417

Abstract

To prove that polytechnic graduates have qualified expertise in the field of accounting, then every student is required to follow the certification as a requirement of graduation. One of the competency units in the field of accounting that is regulated in the Indonesian National Competency Standards is to operate computer accounting applications. The purpose of this study was to find out the comparison of computer-based accounting certification passing grade level between before and after implementation of law of repetition. Participants who joined law of repetition activities amounted to 52 people. The results showed that the number of students who passed computer-based accounting certification after Participants who joined law of repetition activities amounted to 52 people was 24 people. These results increased 100% when compared before the implementation law of repetition. The independent sample t test showed a significance of 0%. The significance is smaller than p value of 5%, hence this means computer-based accounting certification pass rate after law of repetition has a significant difference when compared to computer-based accounting student certification graduation rate before law of repetition. The results of this study prove that law of repetition has an important role in helping prepare students in facing computer-based accounting certification test.
Pengaruh Kualitas Pengajaran, Faktor Internal dan Faktor Eskternal Secara Simultan Terhadap Prestasi Belajar Mahasiswa pada Mata Kuliah Pengantar Akuntansi Rosmida Rosmida; Suharyono Suharyono
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.641 KB)

Abstract

Tujuan dari penelitian ini adalah untuk membutkikan pengaruh variabel kualitas pengajaran, faktor internal dan faktor eksternal secara simultan terhadap variabel prestasi belajar mahasiswa.  Jumlah populasi dalam penelitian ini sebanyak 138 responden. Analisis data dilakukan dengan regresi berganda menggunakan SPSS  versi 22.  Hasil penelitian menunjukkan bahwa diketahui F hitung sebesar 20,571 lebih besar dibandingkan F tabel yaitu 2,672.  Dengan demikian, kualitas pengajaran, faktor internal dan faktor eksternal secara simultan berpengaruh terhadap prestasi belajar mahasiswa
Proses Penyusunan APB Desa Pemerintah Desa Tanjung Datuk Kecamatan Siak Kecil Aras Perma; Suharyono Suharyono
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.402 KB) | DOI: 10.35314/.v1i2.1491

Abstract

The purpose of this study was drafting APBDes Of procesing, the role of community and officials village and constraints in the process of making APBDes. The type date research using case study in qualitative method. This research is find (1) Preparation of the APBDes in Tanjung Datuk Village has been applied accordance with Permendagri No.20 year 2018 matter than Village Financial Management and Permendagri No.114 year 2014 matter than village financial management (2) The contribution of village government official and the society was still lacked in the view of the lacked of participant from Tanjung Datuk village society in various field of activities in the village. Especially, in the development sector. (3) abstacles in the process of darfting in APBDes namely, the delay in transfer of village fund allocation (ADD).
The Impact of Accounting Clinics on Student Competence in Processing Journal Entry Suharyono
International ABEC Vol. 2 (2022): Proceeding International Applied Business and Engineering Conference 2022
Publisher : International ABEC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.991 KB)

Abstract

This study compares the test results before and after the accounting clinic was carried out. This study will prove whether the accounting clinic that has been attended by students can improve student competence in facing the certification exam. The population in this study were all first semester students of the D4 Public Finance Accounting Study Program Bengkalis State Polytechnic. The number of first semester students is 62 people. The entire population will be the object of this study. Based on the results of the clinical evaluation of accounting for group A, the average score showed a significant increase from the previous 85 to 92 or an increase of 7%. However, despite the increase in average scores, the pass rate has shown encouraging results. Of the 31 students in group A who attended the accounting clinic, only 4 failed. Whereas before attending the accounting clinic there were 8 students who failed. For the evaluation of the implementation of accounting clinics in group B, the average score increased from 83 to 91 or an increase of 8.7%. Meanwhile, the graduation rate achieved shows encouraging results. Of the 31 students who took the test, 24 people passed or were competent. While the number of students who failed as many as 7 people, decreased from the previous 12 students.
Pengaruh Perencanaan Serta Pelaksanaan dan Penatausahaan Terhadap Pertanggungjawaban Keuangan BUMDes Teguh Widodo; Suharyono Suharyono
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.414

Abstract

This study aims to determine the effect of planning (X1), implementation and administration (X2) variables on accountability (Y). The object of this research is BUMDes in Bengkalis Regency, Riau. The method of determining the sample in this study using purposive sampling with a total sample of 32 BUMDes. The results of the study prove that the planning (X1), implementation and administration (X2) variables for accountability (Y) are partially or simultaneously. This proves that in BUMDes management, planning and implementation as well as administration in accordance with regulations and standard operating procedures will have an impact on optimal BUMDes management accountability. Keywords: Planning, Implementation, Administration, Accountability, BUMDes.
Co-Authors Aras Perma DEWI SARTIKA DWI ASTUTI Eko Darmawan Kurniawan, Septian Lidya Wati Marhadi Sastra Mujiono Mujiono Mule, Yurika Ariati Nana, Devita Mardalena Naya Jesika Ananda Nazrantika Sunarto Ningrum Astriawati Purwantono Rosmida, Rosmida Sri Hidayati Tanto Pratondo Utomo Teguh Widodo Widia Rini Hartari Yurika Mule