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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Abdimas Dewantara Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Masyarakat Nusantara International Journal of Contemporary Accounting Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE) Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN)
Arda, Devid Putra
STIE Ganesha
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Development Of Quality Measurement Of Cooperative Governance Implementation Devid Putra Arda; Etty Murwaningsari; Juniati Gunawan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.291

Abstract

According to the Constitution of the Republic of Indonesia, Article 33 of the 1945 Constitution, the basis for the establishment of cooperatives in Indonesia, is intended to be one of the solid pillars of the nation's economy. Cooperatives have not played much role in reducing people's poverty and realizing food independence (Tjakrawerdjaja, 2019). The purpose of this study is to develop a measurement of the quality of the implementation of cooperative governance. Cooperative governance that is not based on the principle of good cooperative governance has the potential to have a negative impact on the health of cooperatives and the survival of cooperatives (Budiyono & Susilowati, 2017). The research method used in this study is qualitative research, which emphasizes analyzing and interpreting a problem (Afrizal, 2014). Participants in this study are those who have knowledge and experience about cooperatives. The population will spread across the scope of the cooperative, especially at the level of administrators, supervisors, and management. The process of analyzing research data is carried out inductively, namely data analysis is carried out simultaneously with data collection in a cyclical process (Nugrahani, 2014). The data analysis model that the author uses is the interactive analysis of Miles & Huberman. In order to collect data from information sources or informants, researchers need assistance instruments that are used semi-structured interview guidelines. The next stage of this research is to conduct content analysis. The main purpose of content analysis is to support answers to research questions, namely the extent to which cooperative governance is implemented. Content analysis is carried out on the Accountability Report of the Cooperative Management and Supervisory Board. The results of this study indicate that the Development of Quality Measurement of Cooperative Governance Implementation, produces 15 (fifteen) dimensions and 97 (ninety-seven) indicators. The level of implementation of the development of measurement of the quality of the implementation of cooperative governance in the two samples of cooperatives obtained the findings: (a) BPK RI Cooperatives received the predicate "not good"; (b) KSP SMS implementation level gets the predicate “Good”.
MANAGEMENT TECHNIQUE, GOVERNANCE, AND MANAGEMENTSTRATEGY FOR PERFORMANCE AND BUSINESS ETHICS OF PUBLIC SERVICE HOSPITALS Devid Putra Arda
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.093 KB) | DOI: 10.25105/ijca.v2i1.7200

Abstract

Abstract The purpose of this paper is to test management technique, governance, and strategy choices affect the performance of government hospitals assigned as public service agencies.Indonesian’s well aware of opting for medical treatments in hospital are basically underlined by higher level education, prolonged life expectancy, and more information disclosure. This awareness leads to significant increases in number of inpatients and outpatients treated in public health services.This research belongs to quantitative research which implements validity test, reliability test, normality test, multicollinearity test, and heteroskedasticity test. Quantitative research is required to examine whether the instruments used in this study are valid, consistent, and normally distributed. This study consist of one dependend variabel namely performance, three independent variables, namely management technique, GCG, and management strategies. Supplemented by one moderation variable, business ethics. This research employs an explanatory design, comprising an elucidation of events in present conditions (explanation) and events that will occur (prediction). The sampling technique used was purposive sampling with sampling criteria that are at the level of administrative staff up to the directors and have worked for at least one year. Based on predetermined criteria, there were 260 research respondents. Data was collected using a questionnaire and measured on a Likert scale of 1-5 with a value of 1 for answers that strongly disagree and a value of 5 for answers strongly agree. The data analysis technique used is multiple regression analysis with the help of SPSS 22. Based on the above findings and discussions, the limitations for future research are elaborated as follows: the level of understandings possessed by respondents regarding the concept of hospitals as public service agencies varies and cannot be controlled or specified. Stakeholders from different occupational positions may have different experiences and educational backgrounds which may affect their understanding of public service agency, particularly the hospital. For this reason, mapping specific respondents might be required for future research. Categorized and specified respondents could optimize the research process by providing more focused answer from and more thorough discussion with stakeholders with the same understanding level. This research can be developed by extending the coverage of hospitals granted with the BLU authorization throughout Indonesia. Besides, alternative research object can also developed by examining non-BLU hospitals. This research concludes Corporate Governance is positive influencer for and significant to Performance; in contrast, Management Strategy is insignificant to Performance. Besides, Ethics itself indirectly influences performance. This study is useful for regulators as policy makers to improve professionalism and improve hospital services. It is also hoped that the results of this study will benefit other stakeholders, change business-oriented mindset without neglecting services and human values. Keywords:       Management Technique, Governance, Management Strategy, Performance, Business Ethics, Public Service Hospitals. 
MENGUNGKAP PERAN AKUNTAN PUBLIK DI PERGURUAN TINGGI SWASTA: STUDI FENOMENOLOGI Devid Putra Arda; Tri Yulaeli; Aep Saefullah; Ahmad Fadli
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1221

Abstract

Penelitian  ini  bertujuan  untuk  menggali,  memahami,  dan  mengungkap  kepedulian dan kesadaran  akan  peran akuntan  publik   untuk turut serta memotivasi mahasiswa agar memilih karir sebagai akuntan publik  menggunakan  pendekatan fenomenologis.  Penelitian  dilakukan  di  tiga  perguruan  tinggi  swasta  di  Jakarta dan di Tangerang Selatan,  dengan melibatkan lima orang dosen yang sekaligus berpraktik sebagai akuntan publik. Dosen yang berprofesi sebagai Akuntan publik hendaknya mampu memotivasi  mahasiswa untuk memilih profesi akuntan publik setelah menamatkan perkuliahan. Penelitian ini diharapkan dapat memberikan manfaat  berupa  wacana  atau  preposisi  yang  dapat  dijadikan  referensi  bagi  penelitian selanjutnya.
Sosialisasi dan penyusunan Raperda Pendidikan Dasar di Kabupaten Pesisir Selatan Aep Saefullah; Fahri Fahri; Devid Putra Arda; Ahmad Fadli; Joned C Saksana; Moeljono Moeljono
ABDIMAS DEWANTARA Vol 6 No 1 (2023)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i1.14658

Abstract

Pengabdian masyarakat ini bertujuan untuk mewujudkan regulasi dan peraturan tentang penye-lenggaraan dan pengelolaan Pendidikan dasar di Kabupaten Pesisir Selatan serta memberikan wawasan pemahaman kepada 240 tenaga pendidiik di lingkup Dinas Pendidikan Kabupaten Pesisir Selatan. Hasil dari kegiatan pengabdian masyarakat antara lain terwujudnya Rancangan perda tentang pengelolaan dan penyelenggaraan pendidikan dasar di Kabupaten Pesisir Selatan, masyarakat setuju dengan Perda Penye-lenggaraan dan Pendidikan Dasar, Perlu segera disahkan agar menjadi payung hukum dalam tata kelola pendidikan dasar serta dapat meningkatkan mutu pendidikan.   Socialisation and drafting of a draft Regulation on Basic Education in Pesisir Selatan District   Abstract: This community service aims to realize regulations and regulations regarding the implementation and management of basic education in Pesisir Selatan districts and provide insight into understanding 240 education personnel within the scope of the South Coast District Education Office. The results of community service activities include the realization of a draft bylaw on the management and implementation of basic education in Pantai Selatan District. The community agrees with the Regional Regulation on the Implementation and Basic Education. It needs to be passed immediately so that it becomes a legal umbrella in basic education governance and can improve the quality of education.
Increasing the competitiveness of herbal beverage products garuda women farmer group, Cipayung Village, South Tangerang City through understanding of accounting and taxation digital based Devid Putra Arda; Aep Saefullah; Ahmad Fadli; Fisy Amalia
Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Vol. 3 No. 1 (2023)
Publisher : Peneliti Teknologi Teknik Indonesia

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

Abstract

This Community Service activity captures the increase in the competitiveness of home industry herbal drink products. This activity is motivated by a strong desire to encourage women farmers who join the Garuda Women Farmers Group (KWT) in Cipayung Village, South Tangerang City to increase awareness and understanding of the importance of knowledge of accounting and taxation. as a pillar of business success . In the end , KWT is also one of the manufacturers of herbal drinks for health and fitness with a brand "samilakor" is able to understand and compile simple financial reports, as well as understand the intricacies of taxation for MSME actors . Including understanding tax calculations as a basis for determining the amount of tax payable. Understanding of accounting and taxation is expected to be mastered after participating in this activity. The facts show that MSME business actors in the City of South Tangerang encounter many obstacles in applying standard accounting practices, as a basis for presenting fair financial reports. Another problem, MSME players experience problems understanding and complying with tax obligations. The main causes of the inability to understand and comply with accounting principles and tax regulations are due to the low level of education of MSME actors, and disciplinary backgrounds that are irrelevant to the preparation of financial and tax reports. This condition is exacerbated by the lack of training for MSME actors regarding the business development they run and the skills to record business transactions. The training method applied is face-to-face, including lectures, discussions, case studies, and questions and answers. The training materials are in the form of modules containing accounting and tax materials for MSMEs. The accounting report material contains an understanding of the accounting cycle, which is ultimately able to compile financial reports. Furthermore, material for the preparation of practical financial reports based on the Excel application is given. After the participants understand preparing standard financial reports, they are then introduced to the Standards for Financial Accounting for Micro, Small and Medium Entities ( SAK EMKM ). This accounting standard was introduced to participants, intended to provide an understanding that in preparing financial reports it must be guided by financial accounting standards determined by professional organizations, in this case the Indonesian Institute of Accountants (IAI). For taxation material , Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) which regulates the latest MSME tax regulations is explained. The training in the PkM activity was attended by participants from MSME actors in the South Tangerang City area and its surroundings, with the number of participants total 40 people. In order to assess the success of the training, participants were asked to give a score by completing the pre-test and post-test . Then the score is analyzed to determine the effectiveness of the activity. The results of the activity show that this training has been running quite effectively. Participants can understand the preparation of cash flows and understand the accounting and taxation of MSMEs and their calculations quite adequately
Pemantapan Sumber Daya Manusia (SDM) dalam Peningkatan Kesejahteraan Masyarakat Pengelola Sampah di Pasar Ciputat Sutariyono Sutariyono; Adhy Firdaus; Devid Putra Arda; Muhammad Arief Noor; Fuad Siregar; M. Tafsiruddin; Cinta Rahmi; Haria Saputri; Moh Tahang; Aep Saefullah; Delima Indah Permatasari; Ibah Misbah
Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 2 (2020): Juni: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v2i2.519

Abstract

The human resource (HR) consolidation program in improving the welfare of the waste management community in Ciputat Market aims to improve the quality of life of waste managers through relevant training and education. Held during May 2021, this activity includes intensive training and counseling. Training includes waste management management, recycling techniques, and entrepreneurship, while counseling provides knowledge about the importance of environmental health and hygiene. Group discussions and field visits were also conducted to see best practices in waste management. The results of this activity show a significant increase in the skills and knowledge of waste managers, who are now able to apply recycling techniques more efficiently and utilize waste into products with selling value. Their awareness of the importance of maintaining environmental health and hygiene is also increasing, creating a cleaner and healthier market environment and increasing their income through the sale of recycled products. The implication of this activity is to improve the welfare of the waste management community in Ciputat Market. With the new skills they acquire, waste managers not only improve their own economic conditions but also contribute to the cleanliness and health of the market environment. This program shows that with the right training and education, waste managers can be effective agents of change in society.
THE IMPORTANCE OF PRESENTING COOPERATIVE FINANCIAL REPORTS TO CREATE GOOD COOPERATIVE GOVERNANCE: INDONESIA CASE Arda, Devid Putra
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1258

Abstract

The presence of cooperatives in the Indonesian economic system is a valuable place. Article 33 of the Constitution of the Republic of Indonesia states that cooperatives are used as a foundation to support the country's economy. This is reinforced by Law Number 25 of 1992 concerning Cooperatives of the Republic of Indonesia which states that cooperatives are national economic business entities based on the principle of kinship. Indonesian cooperatives are built based on basic principles: membership is voluntary, democratically managed, independent, and services are provided in accordance with the capital contribution paid by members. The effectiveness of cooperatives is measured by the ability to carry out good cooperative management. One dimension of good cooperative governance is transparency, which is characterized by the cooperative's ability to present its financial reports fairly. The purpose of this research is to assess the ability of cooperatives to present financial reports fairly in accordance with the Indonesian Public Entity Accounting Standards (SAK ETAP). The research method used in this research is qualitative research. The number of cooperatives used as the unit of analysis in this research consists of two multi-purpose cooperatives, two savings and loan cooperatives (credit cooperatives) and one service cooperative. A total of five cooperatives are used as units of analysis. Location of all cooperatives in the DKI Jakarta area. The data collection technique used by researchers is in-depth interviews. The data analysis model used by the author is Miles and Huberman's interactive analysis. Based on the results of this research, most cooperatives prepare year-end annual reports. Only two cooperatives provide complete financial reports. Of the five cooperatives, only two cooperatives are fully implemented by SAK ETAP. The reason cooperatives are not guided by SAK ETAP is because of the limited scientific abilities of employees and carelessness of management in preparing financial reports based on SAK ETAP. The government is expected to be more active in training and developing cooperatives so that they are able to prepare economic reports fairly and completely based on SAK ETAP.
PERAN AKUNTAN PUBLIK DALAM PENERAPAN GOOD GOVERNANCE DI PASAR MODAL (TINJAUAN STANDAR AUDIT) Arda, Devid Putra
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4087

Abstract

Capital markets are an important component in the global financial system that facilitates long-term fundraising through the issuance of shares and bonds. Capital market management must prioritize good governance (GC). A number of fraud cases in the capital market indicate weak implementation of GC. Public accountants play a major role in the capital market in assessing the fairness of issuers' financial statements. For this reason, it is necessary to analyze how much guidance applies professional skepticism to public accountants. This research emphasizes research on audit standards (SA) published by the Indonesian Institute of Public Accountants (IAPI) regarding professional skepticism as a guide for public accountants. There are two important SAs that emphasize professional skepticism, namely (SA) 200 (revised 2021), concerning "Overall Objectives of Independent Auditors and Implementation of Audits Based on Audit Standards". And SA 240- revised 2021: "Auditor's Responsibilities Related to Fraud in Audits Financial statements".
ANALISIS PERENCANAAN PEMBANGUNAN PEMERINTAH DAERAH PROVINSI KALIMANTAN BARAT TAHUN 2023 Dianto, Tris; Firdaus, Adhy; Arda, Devid Putra
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 3 No. 2 (2025): May 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/9jq80938

Abstract

Analisis Perencanaan Pembangunan Pemerintah Daerah Provinsi Kalimantan Barat Tahun 2023. Metode Penelitian yang digunakan adalah metode penelitian kualitatif dengan data sekunder dan primer seperti dokumen, observasi, wawancara mendalam, FGD, kajian dan eksprimen, dengan informan yang terlibat langsung dalam perencanaan sebanyak 3 orang yang bekerja dikantor Bappeda Provinsi Kalimantan Barat. Hasil Penelitian adalah responden cukup memahami dengan baik tentang istilah perencanaan, definisi pembangunan, dan hubungan antara pembangunan dan perencanaan di Kalimantan Barat yang sangat erat dan saling terkait. Namun tidak mengetahui tentang IPPN Provinsi Kalimantan Barat tahun 2023 yang mendapatkan nilai keselarasan 73,81 (cukup baik) sehingga terlihat rendahnya kualitas dokumen perencanaan dan aspek sinergi, Terjadinya inkosistensi antara dokumen RPJPD, RPJMD dan RKPD oleh pemerintah provinsi dengan pemerintah pusat dapat disebabkan perbedaan prioritas dan kebijakan, keterbatasan kapasitas dan sumber daya, koordinasi yang kurang efektif, perubahan kebijakan dan kondisi dinamika politikdan perbedaan metodologi dan alat perencanaan. Belum ditindaklanjutinya proses perencanaan masuk dalam indeks kinerja utama lembaga sehingga berpegaruh pada tunjangan kinerja perencana tahun 2023 Provinsi Kalimantan Barat
ANALISIS PROSEDUR KEBIJAKAN PEMBERIAN KREDIT PERUMAHAN (GRIYA) PADA PT BNI (PERSERO) TBK KANTOR CABANG FATMAWATI JAKARTA Meyling, Meyling; Putra Arda, Devid; Saputri, Haria
Jurnal Ekualisasi Vol. 4 No. 1 (2023): January 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/j0rp4g28

Abstract

Tujuan penelitian untuk mengetahui: 1) Prosedur pengajuan kredit perumahan (BNI Griya), 2) Penyelesaian kredit macet terhadap kredit perumahan (BNI Griya), 3) Faktor penghambat penyelesaian kredit macet terhadap kredit perumahan (BNI Griya) pada Bank BNI (Persero) Tbk. Kantor Cabang Fatmawati Jakarta. Hasil penelitian menunjukan bahwa: 1) Prosedur pengajuan dan pemberian kredit perumahan (BNI Griya) dilakukan dengan beberapa tahapan yaitu calon peminjam mengisi formulir, pengumpulan dokumen, analisa kredit, verifikasi kelayakan kredit, keputusan hasil analisa kredit, persetujuan kredit dan pencairan kredit. 2) Kredit macet terhadap kredit perumahan (BNI Griya) yang bermasalah diselesaikan secara administrasi melalui penyelesaian secara damai, pembinaan, dan rescheduling (penjadwalan kembali), reconditioning (persyaratan kembali) dan restructuring (penataan kembali), yang semuanya masing-masing dilakukan dalam jangka waktu 12 (dua belas) bulan. Jika tidak menemui jalan keluar maka diambil langkah eksekusi obyek jaminan kredit, 3) Faktor penghambat penyelesaian kredit macet perumahan (BNI Griya) yang dihadapi oleh pihak Bank dan nasabah yaitu debitur tidak beritikad baik dan debitur mengalami masalah ekonomi, dimana debitur tidak bisa mengelola usahanya sehingga mengalami kegagalan yang menyebabkan pihak debitur sulit memenuhi kewajibannya walaupun telah dilakukan upaya penyelesaian kredit macet oleh Bank BNI Kantor Cabang Fatmawati Jakarta untuk menyelesaikan permasalahan kreditnya kepada Bank
Co-Authors Abdul Kohar Adhy Firdaus Adi Wicaksono Aep Saefullah Ahmad Fadli Ahmad Fadli Cinta Rahmi Delima Indah Permatasari Dianto, Tris Elvira Sitna Hajar Etty Murwaningsari Fahri Fahri Fisy Amalia Fuad Gagarin Siregar Fuad Siregar Fuad Siregar Halim Tjiwijdjaja Haria Saputri Hasbibi Paokuma Hendra Candra Hendra Chandra, Hendra Ibah Misbah Jayaun Joned C. Saksana Joned Ceilendra Saksana Juniati Gunawan, Juniati M. Tafsiruddin Meyling, Meyling Moeljono Moeljono Moh. Tahang Muhammad Arief Noor Putri Noor Ramayanti Ramadani Pardian Sahrul Rombouw Sutariyono Sutariyono Ujang Kusnaedi Yulaeli, Tri Yusuf Yusuf Yusuf Yusuf Zulkarnain, Nizar