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All Journal Jurnal ABDIKU Jurnal Pengabdian kepada Masyarakat Nusantara Journal of International Conference Proceedings Reviu Akuntansi, Keuangan, dan Sistem Informasi
Firmanto, Yuki
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENDAMPINGAN KONSULTANSI MANAJEMEN BADAN LAYANAN UMUM DAERAH (BLUD) DALAM RANGKA PENYUSUNAN LAPORAN KEUANGAN PUSKESMAS KOTA PROBOLINGGO Firmanto, Yuki; Trisnawati, Novi; Noor Rokhman, M.Taufiq; Ngesti Rahayu, Yayuk; Ratnawati
Abdiku : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2021): Jurnal Abdiku
Publisher : Penerbit LPPM- STKIP PGRI Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31597/ja.v4i1.642

Abstract

Badan Layanan Umum Daerah (BLUD) merupakan instansi di lingkungan Pemerintah Daerah yang dibentuk untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan/atau jasa yang dijual tanpa mengutamakan mencari keuntungan dan dalam melakukan kegiatannya didasarkan pada prinsip efisiensi dan produktivitas. Dalam kerangka penatausahaan keuangan BLU/BLUD harus berpedoman pada akuntansi dan pelaporan keuangan badan layanan umum, dalam PMK, pola penatausahaan keuangan khususnya terkait kebijakan akuntansinya akan diatur melalui kebijakan akuntansi khusus yang akan di tentukan oleh profesi akuntan di Indonesia. Sehingga proses pendampingan ini menghasilkan Laporan Keuangan Puskesmas Kota Probolinggo sebagai Kegiatan Konsultansi Manajemen BLUD.
Blockchain Tech System: Optimization of the Use and Audit of Village Funds Firmanto, Yuki; Widiarti, Nada Fajar Nurmani'ah
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2580

Abstract

The central government has moved to provide capital support in the form of village funds to every administrative area in Indonesia. According to ICW (2022), the entire budget allotted for village funding in 2022 will be IDR 68 trillion. According to Indonesia Corruption Watch (ICW) monitoring data from 2015 to 2022, there were 155 instances of village fund corruption, which caused state losses totaling IDR 381,947,508,605 (ICW, 2022). Village monies were deposited in regional accounts as a result of issues with village fund realization reports. By ensuring that village funds have a reporting system that adheres to the value for money standards, village funds will be spent as efficiently as possible. Qualitative descriptive writing is the style used. The blockchain that is being used has a transaction database as well as superior features like smart contracts and full information sharing between peers and outside, which can make it simpler for auditors to examine village money. In addition, this technology provides superior data distribution and security capabilities. Budget realization reports are made immediately by an accounting information system using data from a transaction database. The ideal usage and management of local funds are encouraged by this technology, it is hoped.
Analisis Penerapan Pengendalian Persediaan Barang Dagang Dalam Sistem Informasi Akuntansi Padatoko Aroma Citra Mandiri Malang Herdana, Windi Alifia; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.24

Abstract

This study aims to determine and analyze the implementation of merchandise inventory control in the accounting information system of Aroma Citra Mandiri Store of Malang through Internal Control Analysis based on COSO (Committee of Sponsoring Organization of Treadway Commission) and PIECES analysis (Performance, Information, Economy, Control, Efficiency, and Service). This study employs a qualitative descriptive approach involving data collection through interviews, observation, and documentation. The results of the research analysis indicated that, despite complying with COSO components, the implementation of merchandise inventory control in the accounting information system of the Aroma Store was not effective due to some weaknesses. The store’s accounting information system implementation revealed that it did not fulfill some of the PIECES aspects. Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan pengendalian persediaan barang dagang dalam sistem informasi akuntansi pada Toko Aroma Citra Mandiri Malang dengan AnalisisPengendalian Internal berdasarkan COSO (Committeeof Sponsoring Organization of TreadwayCommision) dan analisis PIECES (Performance, Information, Economy, Control, Efficiency, dan Service). Jenis penelitian ini adalah kualitatif deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dandokumentasi.Hasil analisis penelitian pada Toko Aroma Citra Mandiri Malang menunjukkan bahwa penerapan pengendalian persediaan barang dagang dalam sistem informasi akuntansi pada Toko Aroma masih belum efektif. Penerapan pengendalian persediaan barang dagang sudah memenuhi komponen COSO namun masih ditemukan adanya kelemahan. Dalam sistem informasi akuntansi yang diterapkan oleh Toko Aroma belum memenuhi sebagian aspek PIECES
Implementasi Qris Dalam Rangka Streamlining Bisnis (Studi Kasus Di Malang) Putra, Reza Dentya; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.76

Abstract

This research describes the implementation of QRIS (Quick Response Code Indonesia Standard) for streamlining MSME business in Malang City. The QRIS payment method enables business people especially MSME entrepreneurs to record and process customer transaction data. This research applies qualitative phenomenology with the data collected through interviews. The conclusion of this study revealed that the streamlined instrument can be implemented by QRIS as the system facilitates transparency of information space, presentation of real-time process-based sales reports, customer order processing, and customer transaction storing.   Abstrak Penelitian ini adalah tentang implementasi QRIS (Quick Response Code Indonesia Standard) dalam rangka streamline bisnis UMKM di kota Malang. Metode pembayaran QRIS adalah sistem yang berfungsi untuk membantu para pelaku bisnis terutama UMKM dalam melakukan pencatatan dan pengolahan data transaksi pelanggan. Jenis penelitian ini adalah penelitian kualitatif menggunakan pendekatan fenomenologi dengan teknik pengumpulan data menggunakan teknik wawancara. Kesimpulan dari penelitian ini instrumen streamline dapat di implementasikan oleh QRIS karena sistem tersebut memfasilitasi transparansi ruang informasi, penyajian laporan penjualan berbasis real-time, pengolahan pesanan pelanggan, dan penyimpanan transaksi pelanggan.
Implementasi Whistleblowing System Pada Pt. Cimb Niaga, Tbk Permatasari, Saskia Indah; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.77

Abstract

This study aims to empirically examine the implementation of the Whistleblowing System of PT. CIMB Niaga, Tbk, through the FAST method with PIECES analysis as the variable determining the problem. The Whistleblowing Policy is intended to provide opportunities for every employee of the bank and or other external parties to report any alleged violations of the principles of Good Corporate Governance, ethical values, and policies or procedures applicable to the Bank, based on evidence/data/information accountable for and with good intentions for the benefit of the Bank. The results of this study reveal an easily accessible and stable whistleblowing system. Despite costing a lot of money, the system can actually increase company efficiency and help companies in the decision-making process.   Abstrak Penelitian ini bertujuan untuk menguji secara empiris implementasi dari Whistleblowing System yang terdapat pada PT. CIMB Niaga, Tbk. Analisis implementasi ini menggunakan metode FAST dengan analisis PIECES sebagai variabel penentuan masalah nya. Kebijakan Pelaporan Pelanggaran (Whistleblowing Policy) ditujukan untuk memberikan kesempatan kepada setiap karyawan Bank dan atau pihak eksternal lainnya untuk dapat menyampaikan laporan mengenai dugaan pelanggaran terhadap prinsip-prinsip Tata Kelola Perusahaan, nilai-nilai etika, dan kebijakan atau prosedur yang berlaku bagi Bank, berdasarkan bukti/data/informasi yang dapat dipertanggungjawabkan serta dengan niat baik untuk kepentingan Bank. Tujuan dari penelitian ini adalah untuk menganalisis implementasi dari Whistleblowing System yang ada pada PT. CIMB Niaga, Tbk. Hasil penelitian ini menunjukkan bahwa sistem yang ada sudah cukup mudah untuk diakses serta stabil. Meskipun memakan biaya yang cukup besar, namun sejatinya dapat meningkatkan efisiensi perusahaan dan dapat membantu perusahaan dalam proses pengambilan keputusan.
Analisis Pengaruh Disparitas Model Bisnis E-Commerce Terhadap Siklus Pendapatan Calon Pengguna Rumawas, Robin; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.110

Abstract

This study aims to identify and analyze the business models of Tokopedia, Shopee, and Lazada e-commerce marketplaces, utilizing the business model canvas, that affect the revenue cycle of prospective marketplace partners. This study employs qualitative descriptive analysis involving data collection through documentation. The analysis results on Tokopedia, Shopee, and Lazada indicated that each company applied different business models offering values applicable to the respective companies. The differences affecting directly on the revenue of the prospective marketplace partners lies on the sales margin, paid advertisement, and logistics. Abstract Penelitian ini bertujuan untuk mengetahui dan menganalisis business model pada marketplace e-commerce Tokopedia, Shopee, dan Lazada yang dapat mempengaruhi siklus pendapatan calon pengguna marketplace dengan menggunakan business model canvas. Jenis penelitian ini adalah kualitatif deskriptif. Teknik pengumpulan data yang digunakan adalah dokumentasi. Hasil analisis penelitian pada Tokopedia, Shopee, dan Lazada menunjukkan bahwa setiap perusahaan memiliki business model yang berbeda-beda sehingga juga menawarkan nilai yang hanya dapat di tawarkan oleh perusahaan tersebut. Perbedaan yang mempengaruhi secara langsung kepada pendapatan calon pengguna marketplace terletak pada selisih margin penjualan, iklan berbayar, dan logistik.
Pengembangan Sistem Informasi Persediaan Non Farmasi Rsud X Dengan Metode Fast Wibowo, Novianti Mukti; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.173

Abstract

This study aims to describe the non-pharmaceutical inventory information system for Regional General Hospital X, and employs the method of Framework for the Application of System Thinking (FAST). This study applies qualitative descriptive and case study approaches utilizing primary and secondary data collected through observation, interview, and documentation. The data analysis model is conducted in four stages of development: scope definition, problem analysis, requirement analysis, and logic design. PIECES analyzes the scope definition, the problem analysis result is presented in a fishbone diagram, and the problem cause is analyzed by the problem breakdown method. The result of this study indicated that non-pharmaceutical inventory procedure design included order, purchase, order reception, request, request verification, order request, distribution, usage, destruction, deletion, payment, and finance synchronization, as well as non-pharmaceutical supply inventory taking as an evaluation of non-pharmaceutical supplies system information development of Regional General Hospital X with the output result of inventory mutation reports, inventory stock position reports, receiving reports, usage reports, and non-pharmaceutical inventory accounts payable reports. Abstrak Penelitian ini bertujuan untuk mendeskripsikan pengembangan sistem informasi persediaan non farmasi Rumah Sakit Umum Daerah X. Penelitian ini menggunakan metode Framework for the Application of System Thinking (FAST). Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Sumber data pada penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi.  Model analisis data dilakukan dalam empat tahapan pengembangan meliputi definisi lingkup, analisis permasalahan, analisis kebutuhan dan desain logis. Pada analisis definisi lingkup menggunakan metode PIECES dan hasil analisis masalah disajikan dalam bentuk diagram fishbone serta analisis penyebab masalah menggunakan metode problem breakdown. Hasil dari penelitian ini berupa desain prosedur persediaan non farmasi meliputi pemesanan, pembelian, penerimaan pemesanan, permintaan, verifikasi permintaan, permintaan pemesanan, pendistribusian, penggunaan, pemusnahan, penghapusan, pembayaran dan sinkronisasi keuangan, serta stok opname persediaan non farmasi sebagai evaluasi pengembangan sistem informasi persediaan non farmasi Rumah Sakit Umum Daerah X dengan output berbentuk laporan mutasi persediaan, laporan posisi stok persediaan, laporan penerimaan, laporan pemakaiaan, dan laporan utang persediaan non farmasi.
ANALISIS SISTEM PENGENDALIAN INTERNAL PENGGAJIAN KARYAWAN KANTOR AKUNTAN PUBLIK GRANT THORNTON INDONESIA Saragih, Poetry Nathasya; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.186

Abstract

This study aims to determine and analyze the implementation of the payroll internal control system of Grant Thornton Indonesia Public Accounting Firm based on COSO (Committee of Sponsoring Organizations of the Treadway Commission). This study employs a descriptive qualitative method, and the data are collected from interviews, observation, and documentation. The results of the research analysis exhibit that the internal control system for such components as risk assessment, control activities, and information and communication has been effectively implemented, yet this is not the case for such components as the control environment and monitoring activities
Blockchain Tech System: Optimization of the Use and Audit of Village Funds Firmanto, Yuki; Widiarti, Nada Fajar Nurmani'ah
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2580

Abstract

The central government has moved to provide capital support in the form of village funds to every administrative area in Indonesia. According to ICW (2022), the entire budget allotted for village funding in 2022 will be IDR 68 trillion. According to Indonesia Corruption Watch (ICW) monitoring data from 2015 to 2022, there were 155 instances of village fund corruption, which caused state losses totaling IDR 381,947,508,605 (ICW, 2022). Village monies were deposited in regional accounts as a result of issues with village fund realization reports. By ensuring that village funds have a reporting system that adheres to the value for money standards, village funds will be spent as efficiently as possible. Qualitative descriptive writing is the style used. The blockchain that is being used has a transaction database as well as superior features like smart contracts and full information sharing between peers and outside, which can make it simpler for auditors to examine village money. In addition, this technology provides superior data distribution and security capabilities. Budget realization reports are made immediately by an accounting information system using data from a transaction database. The ideal usage and management of local funds are encouraged by this technology, it is hoped.
Penerapan Machine Learning dalam Aplikasi Penjualan Produk Secara Online (Studi Pada Mitra Gobiz di Kota Malang) Ridho, Zamrudhi Akhlul; Firmanto, Yuki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.219

Abstract

This study aims to determine the application of machine learning on Gobiz merchant application, employing phenomenological qualitative approach. Data are collected from interviews and document studies, and analyzed by PIECES methodwith Information System Success Model (ISSM) analysis as an indicator of its assessment. The results of this study exhibit that the application of machine learning on Gobiz application is fairly good, including stable performance, availability of information and recommendations, supporting economic aspects, security, efficiency and adequate service, making Gobiz the priority application for businessowners in selling their products online.   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana penerapan machine learning pada salah satu aplikasi penjualan produk secara online, yakni Gobiz. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan fenomenologi. Teknik pengumpulan data yang digunakan adalah wawancara dan studi dokumen. Metode yang digunakan yaitu metode PIECES dengan analisis Information System Susscess Model (ISSM) sebagai indikator penilaiannya. Hasil penelitian ini menunjukkan bahwa penerapan machine learning pada aplikasi Gobiz sudah cukup baik, yakni mencakup kestabilan performa, ketersediaan informasi dan rekomendasi, pendukung aspek ekonomi, keamanan, efisiensi dan pelayanan yang memadai. Hal ini yang menjadikan Gobiz menjadi aplikasi prioritas bagi para pemilik usaha dalam menjual produknya secara online.
Co-Authors Arianti, Nabilah Iffat Herdana, Windi Alifia Kamila, Aurellia Nayla M. Taufiq Noor Rokhman Martanto, Bayu Prayoga Muhabbah, Zahran Adrial Novi Trisnawati Pardede, Yacinta Anggi Kinona Permatasari, Saskia Indah Putra, Reza Dentya Ratnawati Ridho, Zamrudhi Akhlul Rumawas, Robin Saragih, Poetry Nathasya Shaqila, Sarah Wibowo, Novianti Mukti Widiarti, Nada Fajar Nurmani'ah Yayuk Ngesti Rahayu