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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ar Ro'is Mandalika (Armada) Mandalika Journal of Community Services
Turot, Margaretha
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Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Bertumbuh Dengan Aplikasi Akuntansi Dalam Pengembangan Program Kreativitas Mahasiswa Kepada Masyarakat Solissa, Ferdinando; Astuty, Putu Anggreyani Widya; Turot, Margaretha; Suripatty, Roberthair; Ghondohi, La Ode; Kelelufna, Vantri Pieter
Mandalika Journal of Community Services Vol. 1 No. 2 (2024): Mandalika Journal of Community Services
Publisher : Penerbit Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjcs.v1i2.203

Abstract

Kegiatan ini di lakukan pada sekolah yaitu SMK Negeri 1 Kabupaten Sorong. Beberapa siswa mungkin mengalami kesulitan dalam memahami perangkat lunak akuntansi, terutama jika pengajaran di kelas tidak cukup mendalam atau tidak ada praktik langsung. Oleh karena itu, penting untuk menyediakan pelatihan yang memadai dan sumber daya yang mendukung. Seringkali juga dapat mempraktekkan hanya satu aplikasi dalam proses pembelajaran saja. Tujuan pelaksanaan kegiatan pengabdian kepada masyarakat khususnya pada mitra yang dituju untuk ini mempelajari Microsoft Excel, MYOBright 2024 versi 8.0, dan Accurate Enterprise Versi 5.0, tiga aplikasi sangat penting bagi siswa akuntansi karena memberikan mereka keterampilan praktis yang diperlukan untuk sukses di dunia kerja. Pelaksanaan PKM berlangsung dibulan Januari 2025 Kegiatan pengabdian masyarakat ini dilakukan dengan pendekatan praktikum dan pendampingan langsung kepada siswa-siswi SMK Negeri 1 Kabupaten Sorong. Pembagian kelompok ini bertujuan untuk meningkatkan efisiensi pelaksanaan kegiatan serta memastikan setiap aspek program berjalan dengan optimal. Kelompok 1 merupakan tanggung jawab pengenalan dan pendampingan aplikasi Microsoft Excel dimana keterlibatan mahasiswa semester 3 akuntansi bersama dosen pendamping menfasilitasi dan mentoring siswa – siswa untuk praktek bagaimana mengisi data validation dan rumus excel. Praktek excel ditujukan untuk tariff efektif bulanan yang sudah disediakan kelompok dalam pengisian dan pembuatan excel perhitungan PPh Pasal 21 Tarif Efektif Bulanan sesuai aturan PMK 168 Tahun 2023 berdasarkan pembagian tarif A, B dan C sesuai Status subjek pajak dan besaran penghasilan bruto. Selanjutnya untuk pembagian kelompok 2 merupakan tanggung jawab aplikasi MYOBright versi 2024.8.0 gratisan dimana pendampingan praktek dalam penginputan untuk membuat database dan modul pengisian transaksi sesuai kasus untuk pembelian dan penjualan bagi siswa/siswi SMK menggunakan aplikasi MYOBright versi 2024.8. Kemudian aplikasi Accurate Enterprise versi 5.0 merupakan bagian dari kelompok 3 mekansime pendampingan yaitu memberikan pengenalan, demonstrasi aplikasi dan pendampingan untuk menginput data perusahaan, membuat data akun sampai pada tahap prefrensi. Keterlibatan siswa/siswi SMK Negeri 1 Kabupaten Sorong dalam menyimak dan mempraktekkan sangan aktif dan antusias.
Analisis Perspektif Mahasiswa Akuntansi dalam Penerapan Kertas Kerja ATLAS di Era Digital Solissa, Ferdinando; Astuty, Putu Anggreyani Widya; Turot, Margaretha; Tagi, Marthen
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 6 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss6pp1517-1521

Abstract

This research was conducted on students in the Accounting Study Program, Faculty of Economics and Business, Victory University, Sorong. The aim of this research is to analyze Accounting Students' Perspectives on the Application of ATLAS Working Papers in the Digital Era in the Accounting Study Program, Faculty of Economics and Business, Victory University, Sorong. This research can be used as a reference for those who will carry out research, namely knowledge related to Accounting Student Perspectives regarding Audit Tool and Linked Archive System (ATLAS) working papers. This research method is the approach used in this analysis is Critical Discourse Analysis (CDA) and Structural Discourse Analysis. Data was collected from in-depth interviews with students who have used ATLAS in their research, as well as from academic discussion forums. Based on the research results, respondents answered that ATLAS features in the application can be understood because they are assisted by lecturers and get references from YouTube regarding webinars and training. ATLAS app. Apart from that, the results of the research also show that respondents support that audits in implementing the ATLAS application must have the ability and learn the choice of words and language styles in the application features if they are in accordance with the case exercises that have been completed and given examples for input. Social interaction with applications plays an important role in enhancing students' learning experience and skill development. By utilizing technology to interact, students can create a more inclusive, collaborative and supportive learning environment.
PENGARUH KEBIJAKAN DIVIDEN, CORPORATE GOVERNANCE, FREE CASH FLOW, DAN PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA Turot, Margaretha
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 4 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to analyze the effect of dividend policy, corporate governance, This study aims to analyze the effects of dividend policy, corporate governance, free cash flow, and sales growth on earnings management. The method used is quantitative method. The sample determination method uses a purposive sampling method with samples used in manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively in 2010-2015 to view the published financial statements. The results showed that the effect of dividend policy, management ownership, ownership of domestic institutions, ownership of foreign institutions, public ownership partially had no effect on earnings management while free cash flow, and sales growth partially affected earnings management.
An Integrative Analysis of Green Accounting Practices in Multinational Companies in Developing Countries Tindage, Jalmijn; Solissa, Ferdinando; Astuty, Putu Anggreyani Widya; Turot, Margaretha
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5228

Abstract

Green accounting has become a strategic approach to supporting sustainable business practices, particularly amidst increasing global pressure on corporate environmental responsibility. This study aims to integratively analyze green accounting practices implemented by multinational corporations (MNCs) in developing countries. Using a qualitative method with a library research approach, this study collected and analyzed various academic sources, company reports, and international policy documents relevant to environmental accounting. The results show that the implementation of green accounting by MNCs in developing countries remains highly variable, depending on local regulations, stakeholder pressure, and corporate commitment to sustainability. The most common practices include recording environmental costs, reporting carbon emissions, and disclosing investments in environmentally friendly technologies. However, significant challenges remain, such as limited binding legal frameworks, low environmental accounting literacy, and a lack of integration between financial and sustainability reporting. This integrative analysis demonstrates that the adoption of green accounting is not merely a technical issue but also a reflection of broader corporate governance, transparency, and social responsibility. This study recommends the need for harmonization of environmental reporting standards, capacity building of local human resources, and cross-sector collaboration to promote greener and more accountable accounting practices in developing countries.
Co-Authors Astuty, Putu Anggreyani Widya Ghondohi, La Ode Kelelufna, Vantri Pieter Solissa, Ferdinando Suripatty, Roberthair Tagi, Marthen Tindage, Jalmijn