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All Journal Jurnal Akuntansi Kompetif JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Islamic Accounting and Finance Research Eksos Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi Kapuas Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Prasetyo, Henri
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak Prasetyo, Henri; Indriani, Ika Kurnia; Widodo, Agus
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6316

Abstract

Purpose - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.Method - The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  Result - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.Implication - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.Originality - This research is the first study that used four universities as the research objects.
Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province Riyadhi, Baidhillah; Prasetyo, Henri; Fiorintari, Fiorintari
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7422

Abstract

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.
Pendayagunaan Aplikasi Keuangan melalui Metode Prototipe dalam Meningkatkan Pengelolaan Keuangan Pondok Pesantren Berdasarkan Pedoman Akuntansi Pesantren Prasetyo, Henri
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.446

Abstract

Sindo.news reported that the financial reports of hundreds of Islamic boarding schools in South Sumatra were considered to be still poor and not up to standards by the Indonesian Accountants Association. This reflects the majority of Islamic boarding schools are still inadequate in financial management. Based on this, researchers are trying to take part in improving Islamic boarding school financial management by building financial applications that comply with Islamic Boarding School Accounting Guidelines and the wishes of application users. The design and implementation of financial applications will use the prototype method, due to the high level of change in terms of regulations and stakeholder desires from Islamic boarding schools. The wishes of application users are proxied through suggestions and criticism from Al I'tishom Kubu Raya Islamic Boarding School. The financial application built uses a web-based application using the HTML, CSS, Javascript, and PHP programming languages ​​processed by the XAMPP program. Then the database used is MySQL and the text editor used is Notepad++. This research produces criteria that need to be adjusted to produce database and program designs that comply with Islamic Boarding School Accounting Guidelines. These criteria are expressed through 3 aspects: recognition and measurement; presentation; and disclosure. The recognition and measurement aspect stipulates that Islamic boarding schools must record all financial transactions, both transactions and non-cash, that can be measured at the rupiah exchange rate. Then the presentation aspect is determined that Islamic boarding schools must be able to present the financial reports mentioned in the Islamic Boarding School Accounting Guidelines. Finally, the disclosure aspect stipulates that Islamic boarding schools must disclose detailed financial reports. The results of the application modification present four main menus that focus on adjusting the specified criteria. The four menus are receipt input, expenditure input, journal input, and print report. The income and expenditure input menu can sort the funds used into three, namely: unrestricted funds, restricted funds, and non-halal funds. Journal input is used to accommodate non-cash transactions carried out by Islamic boarding schools. The results of all input will be collected to produce a report in the print report menu. Adapting the application to the user's wishes makes the application usable even if there is no internet access. The final result of the research produced an IPR certificate called "Ai-Lemdik".
Whistleblowing, Love Of Money, Machiavellian In Accounting Mentallity Perspective Towards Fraud Tendencies Wikrama Tungga Dewi, V Ananta; Prasetyo, Henri; Perdhiansyah; Rahmaniar, Risti
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1919

Abstract

This study aims to determine the effect of whistleblowing, love of money, machiavellian for mental accounting perspective on the tendency accounting fraud. This type of research is quantitative. The data collection method used in this study refers to primary data sources in the form of questionnaires. The results showed that whistleblowing has significant effect on the tendency of fraud accounting at 0,001 < 0,05. The love of money and Machiavellian have no significant effect on the tendency of fraud accounting. The love of money has 0,537 > 0,5. The Machiavellian has 0,541 > 0,05.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan di Masjid Pondok Pesantren Al-I’tishom Kubu Raya Prasetyo, Henri
Kapuas Vol. 2 No. 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.530

Abstract

The news about the Kapal Munzalan Mosque Foundation, which was considered not transparent in the management of its funds by a community group, became hotter because representatives of the community group insisted that they be brought into the realm of law if financial reports were not provided. The implementation team imagined that this incident could happen to a large foundation in West Kalimantan with modern financial management, especially for mosque administrators whose reporting was still not good. Moving on from this, the implementation team is worried that they will be exposed to bad slander against the management of the Al I'tishom Islamic Boarding School Mosque which will only be established in 2021 with poor financial management. The implementation team identified the financial problems experienced by the Al I'tishom Islamic Boarding School Mosque using the fishbone method which resulted in 4 (problems), namely: low understanding of accounting from mosque administrators (Man Power), no standards used in compiling reports mosque finance (Materials), there is no financial management training for mosque administrators (Method), and there is no financial application used to compile mosque financial reports (Machine). The problem of Man Power, Method, and Material is given a solution by providing training and assistance in preparing financial reports according to financial accounting standards. For the problem (Machine), a solution is offered by presenting a financial application (Ai-Masjid). The output of the activities produced in this activity is the 2021 mosque financial reports and printed financial reports using the Ai-Masjid application. The positive response reached 100% from all mosque administrators at the Al-I'tishom Islamic Boarding School. With this activity, it is hoped that the negative views on the management of mosque funds can be overcome and regain public trust in mosques.
Workshop Big Data Analysis bagi Mahasiswa Akuntansi di Kota Pontianak: Upaya Peningkatan Aplikasi Teknik Rasio dan Indeks Keuangan Indriani, Ika Kurnia; Prasetyo, Henri; Cahyowati, Anik; Widodo, Agus; Nugroho, Yohanes Adi; Perdhiansyah, Perdhiansyah; Rukmi, Murti Puspita; Nur, Uray M.; Soraya, Soraya; Mahyus, Mahyus
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1680

Abstract

Big data has become a new phenomenon amidst the development of technology and easy access to information. This condition significantly affects research in the field of accounting. Accounting students are academics who have the opportunity to conduct quantitative research. Ratio and index techniques are one step in utilizing the ease of accessing financial reports. However, there are still many accounting students who have not utilized big data due to a lack of knowledge. The purpose of this workshop is to introduce how to use big data analysis techniques easily and quickly. This workshop was held to improve the analytical skills of accounting students with financial data. The evaluation method uses a rubric for assessing financial report analysis practicums. The results of this community service have succeeded in increasing students’ insight and statistical analytical skills using the Microsoft Excel program. A total of 10 participants have applied ratio and index techniques and have completed calculations for 558 municipal financial data in Indonesia.
Workshop Penggunaan Aplikasi SPSS Pada Penelitian Big Data Bidang Akuntansi di Kota Pontianak Indriani, Ika Kurnia; Prasetyo, Henri; Soraya; Mahyus; Cahyowati, Anik; Widodo, Agus; Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Cahyowati, Perdhiansyah; Nur, Uray M.
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 3 No. 3 (2025): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v3i3.564

Abstract

Improving the quality of accounting research in Pontianak City could be done by increasing students' ability to process big data and operate SPSS applications. The increasingly massive development of technology provides convenience in obtaining entity financial information. The quality of financial information will determine stakeholder policies in the future. The ability of accounting students to process financial data will be an added value in the world of work. This workshop was conducted using two methods; delivering materials and mentoring in practicums. Participants who attended this activity numbered 51 people from accounting students of DIII, DIV, S1, and S2 study programs from Pontianak State Polytechnic and Tanjungpura University. The results achieved from this workshop were increased knowledge and skills of participants in applying the SPSS program for big data processing. At the same time, it produces the ability to identify data types, input data, and process data to interpret SPSS output in the form of descriptions.
Dampak dari Ukuran Perusahan dengan Profitabilitas terhadap Nilai Perusahaan pada Industri Minyak, Gas, dan Batubara Manik, Triva Maria; Prasetyo, Henri; Adithya, Rizky; Rahmi, Audina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v4i2.8778

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan pada sektor minyak, gas, dan batubara yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Data penelitian menggunakan data sekunder berupa laporan tahunan, dengan jumlah sampel sebanyak 33 perusahaan yang dipilih melalui purposive sampling. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan SPSS 24. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa investor lebih mempertimbangkan kemampuan perusahaan dalam menghasilkan laba dibandingkan dengan besarnya total aset ketika menilai nilai perusahaan. Secara teoretis, hasil ini memperkuat teori sinyal yang menyatakan bahwa profitabilitas merupakan sinyal positif bagi investor. Dari sisi implikasi, perusahaan di sektor minyak, gas, dan batubara perlu memfokuskan strategi pada peningkatan profitabilitas agar dapat menjaga dan meningkatkan nilai perusahaan serta daya saing di pasar modal. Kebaruan penelitian ini terletak pada fokusnya pada sektor energi yang memiliki peran strategis dalam perekonomian nasional, serta periode pengamatan terbaru yang mencerminkan kondisi pascapandemi dan dinamika fluktuasi harga energi global.
PENERAPAN PEDOMAN AKUNTANSI PESANTREN DI PONDOK PESANTREN AL I’TISHOM KUBU RAYA Ruci, Dewa; Prasetyo, Henri
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1168

Abstract

Pondok pesantren merupakan salah satu lembaga pendidikan yang mengkhususkan untuk memperdalam pengetahuan di bidang keagamaan. Mayoritas Pondok pesantren dalam operasional pendidikanya mengharuskan santri menginap di lingkungan ponpes. Oleh sebab itu, diharapkan kepada pengelola untuk menyediakan fasilitas sarana dan prasana yang nyaman untuk mendukung kegiatan belajar mengajar. Dalam memfasilitasi sarana dan prasarana tersebut, ponpes membuka diri untuk menerima donasi dari kaum muslimin. Sebagai salah satu bentuk pertanggungjawaban pengelola kepada para donatur adalah dengan membuat laporan keuangan yang memuat seluruh transaksi keuangan ponpes. Pencatatan yang dibuat haruslah sesuai dengan Pedoman Akuntansi Pesantren (PAP) yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI) dan bekerjasama dengan Bank Indonesia. Penelitian ini bertujuan untuk meneliti bagaimana pencatatan keuangan di pondok pesantren Al I’tishom, apakah pelaporan keuangan ponpes sudah sesuai dengan PAP guna mengetahui perbaikan yang perlu dilakukan ponpes di bidang akuntansi. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan wawancara, observasi, dan dokumentasi. Penerapan PAP pada pelaporan keuangan pesantren dilihat dari tiga aspek: pengungkapan dan pengukuran, penyajian, dan pengungkapan. Temuan penelitian ini menunjukkan bahwa Pondok Pesantren Al I’tishom masih belum menerapkan pelaporan keuangan sesuai dengan PAP.
EKSPLORASI PENGGUNAAN APLIKASI KEUANGAN BERBASIS ANDROID DALAM PENGELOLAAN KEUANGAN RUMAH TANGGA Ruci, Dewa; Prasetyo, Henri
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2522

Abstract

This research explores the use of Android-based financial applications in household financial management in Pontianak, West Kalimantan. Employing a qualitative case study approach, the study aims to analyze the motivations, process of use, utilized features, and the impact of these applications on the family's financial behavior and decisions, including their adaptation to changing income conditions. Data were collected through in-depth interviews with Mrs. Masithah, who is responsible for managing the household's finances. The findings indicate that the digital financial application was adopted as a response to the difficulty of managing low income. The choice of application was based on its ease of use, the completeness of its reporting features, and its free availability. Disciplined usage, even for small transactions, enabled the maintenance of financial categories, goal-directed expenditure, and improved investment and health planning. Interestingly, these applications not only provided assistance during difficult times but also became a “lifestyle necessity” as the household's income increased. This finding suggests that digital financial applications play a significant role in enhancing financial literacy at the household level and fostering proactive financial behavior, while also facilitating family financial transparency and collaboration. This study contributes to the understanding of the dynamics of financial technology adoption at a micro-level and its implications for household well-being.
Co-Authors Adithya, Rizky Agus Widodo AGUS WIDODO B2092151009, PERDHIANSYAH Cahyowati, Anik Cahyowati, Perdhiansyah Damayanti, Elok Fiorintari, Fiorintari Indriani, Ika Kurnia Mahyus Mahyus, Mahyus Murti Puspita Rukmi Nur, Uray M. Rahmaniar, Risti Rahmi, Audina Ruci, Dewa Soraya Soraya Soraya Triva Maria Manik Wikrama Tungga Dewi, V Ananta Yohanes Adi Nugroho