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All Journal Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Economics, Management, Business, and Social Science Empowerment Society Najwa
Ismanu, Sidik
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Computer Assistant Substantive Test Model In Audit Of Government Institution Financial Statements Putri, Diana Rino; Ismanu, Sidik; Haris, Zainal Abdul
Journal of Industrial Engineering & Management Research Vol. 2 No. 4 (2021): August 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.864 KB) | DOI: 10.7777/jiemar.v2i4.173

Abstract

This study aims to determine how big of a substantive test role in improving the quality of audit financial report of government agency (state university). Substantive testing can improve the perceived quality of the audit. The research method used in the preparation of this thesis is applied research. The type of research is R&D/Research and Development. This study uses secondary data that has research data sources from financial databases at State University which contains activity expenditure components. The data collection method used in this study is the documentation method. Results of this study indicate that substantive testing can improve the quality of audit based on procedures that have been done in the field from processing the SAS and BMN databases then run through the ACL application.
Pelatihan dan Pendampingan Inovasi Produk Unggulan dan Pemasaran On-Line Djajanto, Ludfi; Kusmintarti, Anik; Wakhidah, Rokhimatul; Amerieska, Siti; Ismanu, Sidik
IMPOWERMENT SOCIETY Vol 4 No 2 (2021): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.4 KB)

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a very important role in supporting the improvement of the economy of Wringinsongo village, Malang Regency. MSME production of papaya chips and MSME of production of jemblem are currently the leading products in Wringinsongo village and have very good prospects. The main problems that are faced by the business development of MSME papaya chips production and MSME jemblem production are the production process is very simple, there is no product development or diversification, the number of product turnover is limited and the quality is not guaranteed, and the condition of the equipment is very simple and not feasible. In addition, only one type of product is produced and made according to their own tastes and there is no good packaging so that they are less attractive to consumers. The solutions to the problem solving carried out in this community service are by providing training and assistance on how to innovate products and diversify products, provide assistance with machines and equipment that support the production process, train how to design several packaging models, labeling, and brands for the product to be produced to make it more attractive, and train the development of effective sales and promotions through online marketing through several social media such as Instagram and Facebook. The results after training and mentoring show that there is an additional variety of product types and packaging that can directly increase sales turnover.
Pendampingan Mekanisme Sistem Simpan Pinjam Koperasi Setiati, Fita; Isrowiyah, Anna; Sulistiono, Sugeng; Kusmintart, Anik; Ismanu, Sidik
NAJWA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 1 (2023): Mei
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/najwa.v1i1.140

Abstract

Kegiatan pengabdian kepada masyarakat ini ditujukan dalam rangka memberikan informasi dan pendampingan tentang mekanisme sistem simpan pinjam Koperasi pada ibu-ibu PKK RW 19 Kelurahan Mojolangu Kecamatan Lowokwaru Kotamadya Malang. Mekanisme yang disampaikan tentang perannya sebagai anggota koperasi  dalam pengoperasionalan kegiatan koperasi di bidang simpan pinjam.  Secara umum kegiatan PKM ini merupakan upaya menumbuh kembangkan kesadaran emansipatoris dalam ikut berperan mensejahterakan seluruh anggota koperasi. Meskipun masa pandemi, kegiatan ini bisa tutorial secara langsung di Balai RW. Metode pengabdian yang digunakan ialah memberikan pre test terkait pemahaman sistem simpan pinjam koperasi sebelum dilakukan pendampingan. Setelah kegiatan pendampingan selesai dilakukan post test untuk mengetahui keberhasilan sejauhmana kegiatan pendampingan tersebut berhasil.  Hasil evaluasi setelah pelatihan menunjukkan bahwa peserta memiliki tingkat kepuasan yang tinggi, manfaat yang besar dan kemampuan peserta untuk melanjutkan hasil pelatihan untuk di implementasikan dalam operasional koperasi ibu PKK RW 19.
Accounting Information Systems Design of Budget Realization Audit through ACL from SAIBA application: Case Study on Public University Ismanu, Sidik; Putri, Diana Rino; Haris, Zainal Abdul
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 3 (2021): September 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i3.36

Abstract

The purpose of this research is to provide an overview of the systems and procedures for audit process flow of Budget Realization Report through ACL (Case Study on Public University). This research was a qualitative study to describe the business flow by accounting information system design using Business Process Model and Notation (BPMN). Applied research is the method that used in this research. The type of research is R&D/Research and Development. This study uses secondary data sources from financial databases. Documentation is the method of data collection used in this research. The results of this study is to propose systems and procedures for audit process flow of Budget Realization Report through Audit Command Language (ACL). Previously, auditing financial statements was still applied manually. Therefore, the result of the business process model of budget realization audit in this research is already computer based. With the benefits of applying computer-assisted audit techniques, auditors are helped because the work can be done more effectively and efficiently.
Co-Authors Djajanto, Ludfi Haris, Zainal Abdul Isrowiyah, Anna Kusmintart, Anik Kusmintarti, Anik Putri, Diana Rino Rokhimatul Wakhidah Setiati, Fita Siti Amerieska Sulistiono, Sugeng