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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Mantik Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara
Andi Candra, Yudas Tadius
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Influence of the whistleblowing system and internal control of fraud prevention (Studies empirical on Committee Sport National Indonesia a Province West Papua) Priliyanti, Andien Kirana; Andi Candra, Yudas Tadius
Jurnal Mantik Vol. 8 No. 3 (2024): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i3.5648

Abstract

The objective of this research is to ascertain how the Indonesian National Sports Committee (KONI) West Papua Province prevents fraud by means of internal control and the whistleblower system. The numerous instances of grant fund corruption in Indonesian sports organizations served as the impetus for this study. All employees of KONI West Papua received questionnaires as part of the quantitative research strategy. The findings of the research show that the whistleblower system and internal controls have a large and positive impact on fraud prevention. Furthermore, these factors together have a major impact on fraud prevention. These results show that building a strong internal control framework and implementing an efficient whistleblower mechanism can be a proactive step in stopping fraud in companies, especially in athletic organizations like KONI. It is essential to conduct training for all members of the organization on the importance of internal controls and how to report violations. Additionally, clear policies and support from top management are necessary to create a culture of transparency and accountability. This study provides a significant addition to Indonesia's efforts to create a more comprehensive fraud prevention system
Analysis Of The Financial Performance Of Pt Multistrada Arah Sarana Tbk Before And After Debt Restructuring Paba Folo, Yohana Elisa; Andi Candra, Yudas Tadius
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.566

Abstract

This study aims to determine the significant differences in the level of liquidity, profitability, and solvency of PT Multistrada Arah Sarana before and after debt restructuring. The results showed that debt restructuring managed to improve the company's liquidity and profitability significantly, but did not have a significant impact on solvency. Significantly, but did not have a significant impact on solvency. Overall, this study concludes that debt restructuring has a positive impact on the company's positive impact on the company's financial performance, especially in terms of its ability to meet short-term to fulfill short-term obligations and generate profits, although it was not followed by an increase in the ability to fulfill long-term obligations. with an increase in the ability to meet long-term obligations. The increase in liquidity and profitability indicate that debt restructuring efforts have succeeded in strengthening the financial position of the company and providing efforts have successfully strengthened the company's financial position and contributed positively to positive contribution to business continuity and future financial performance. The findings of This confirms the benefits of debt restructuring in improving the company's financial performance, especially in the aspects of liquidity and profitability. the company, especially in the aspects of liquidity and profitability
PENGENALAN APLIKASI KEUANGAN “SI APIK” PADA UMKM JASA DI MOJOKERTO Tyas Eka Putri, Ayu Kusumaning; Andi Candra, Yudas Tadius
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15148

Abstract

Di era revolusi industri saat ini yaitu zaman yang menyangkut aktivitas dan teknologi modern dan tidak hanya ruang dan waktu saja. Oleh karena itu, pemanfaatan teknologi itu penting. Penyusunan laporan keuangan oleh UMKM sering kali terhambat akibat ketiadaan sistem akuntansi berbasis teknologi. Hal ini berdampak pada ketidakmampuan mereka dalam memantau posisi keuangan serta kinerja usaha, sehingga mempengaruhi pengambilan kebijakan strategi pengembangan usaha. Sistem akuntansi digital disebutkan sebagai solusi yang efisien dan dapat diandalkan untuk mendukung operasional dan pengambilan keputusan oleh pelaku UMKM. Tujuan dilakukan pengabdian ini adalah mengedukasi pelaku UMKM untuk membuat pencatatan pelaporan keuangan menggunakan aplikasi SI APIK. Metode yang diterapkan meliputi: 1) Persiapan, 2) Pelaksanaan, dan 3) Evaluasi. Pengabdian ini, yang memfasilitasi pencatatan laporan keuangan serta pengambilan keputusan oleh pelaku UMKM, akan mempermudah proses tersebut di masa yang akan datang. Kata Kunci : akuntansi digital, laporan keuangan, UMKM, siapik Abstract In the contemporary phase of the industrial revolution, which prioritizes modern activities and technological advancements over mere spatial and temporal considerations, the significance of technology emerges prominently. Systems for accounting that are based on technology have been established as pivotal in facilitating the provision of dependable and efficient data for operational activities and decision-making, particularly for MSMEs. Moreover, MSMEs are often hindered by a scarcity of Financial Reports, which precludes effective monitoring of their business performance and financial stance. This deficiency impedes their capacity to formulate suitable strategies for business advancement. Consequently, the introduction of systems like SIAPIK and Digital Accounting is instrumental in addressing these challenges. The purpose of this initiative revolves around providing MSME operators with the education required to utilize the SIAPIK application for Financial Reports documentation. The approach encompasses three main phases: preparation, implementation, and evaluation. By implementing this service, the documentation of Financial Reports is simplified, facilitating future decision-making processes for MSMEs. Keywords: Financial Reports, MSMEs, SIAPIK, Digital Accounting
PENGENALAN APLIKASI KEUANGAN “SI APIK” PADA UMKM JASA DI MOJOKERTO Tyas Eka Putri, Ayu Kusumaning; Andi Candra, Yudas Tadius
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Di era revolusi industri saat ini yaitu zaman yang menyangkut aktivitas dan teknologi modern dan tidak hanya ruang dan waktu saja. Oleh karena itu, pemanfaatan teknologi itu penting. Penyusunan laporan keuangan oleh UMKM sering kali terhambat akibat ketiadaan sistem akuntansi berbasis teknologi. Hal ini berdampak pada ketidakmampuan mereka dalam memantau posisi keuangan serta kinerja usaha, sehingga mempengaruhi pengambilan kebijakan strategi pengembangan usaha. Sistem akuntansi digital disebutkan sebagai solusi yang efisien dan dapat diandalkan untuk mendukung operasional dan pengambilan keputusan oleh pelaku UMKM. Tujuan dilakukan pengabdian ini adalah mengedukasi pelaku UMKM untuk membuat pencatatan pelaporan keuangan menggunakan aplikasi SI APIK. Metode yang diterapkan meliputi: 1) Persiapan, 2) Pelaksanaan, dan 3) Evaluasi. Pengabdian ini, yang memfasilitasi pencatatan laporan keuangan serta pengambilan keputusan oleh pelaku UMKM, akan mempermudah proses tersebut di masa yang akan datang. Kata Kunci : akuntansi digital, laporan keuangan, UMKM, siapik Abstract In the contemporary phase of the industrial revolution, which prioritizes modern activities and technological advancements over mere spatial and temporal considerations, the significance of technology emerges prominently. Systems for accounting that are based on technology have been established as pivotal in facilitating the provision of dependable and efficient data for operational activities and decision-making, particularly for MSMEs. Moreover, MSMEs are often hindered by a scarcity of Financial Reports, which precludes effective monitoring of their business performance and financial stance. This deficiency impedes their capacity to formulate suitable strategies for business advancement. Consequently, the introduction of systems like SIAPIK and Digital Accounting is instrumental in addressing these challenges. The purpose of this initiative revolves around providing MSME operators with the education required to utilize the SIAPIK application for Financial Reports documentation. The approach encompasses three main phases: preparation, implementation, and evaluation. By implementing this service, the documentation of Financial Reports is simplified, facilitating future decision-making processes for MSMEs. Keywords: Financial Reports, MSMEs, SIAPIK, Digital Accounting
Membangun masyarakat tangguh finansial: edukasi financial literacy sebagai langkah pencegahan terhadap pinjaman dan judi online di Karang Taruna Sahaja Dusun Kuwangen Andi Candra, Yudas Tadius; Paramitalaksmi, Ratri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 2 (2025): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i2.29559

Abstract

AbstrakPerkembangan teknologi informasi yang sangat pesat sudah merambah ke sector keuangan. Dari serangkaian dampak positif teknologi informasi ini, terdapat beberapa hal yang harus diwaspadai, yaitu dampak negatif dari pinjaman online dan judi online yang bisa merusak stabilitas keuangan masyarakat di dusun Kuwangen. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan pemahaman masyarakat Dusun Kuwangen mengenai bahaya judi online dan pinjaman online (pinjol), serta memberikan edukasi tentang pengelolaan keuangan yang bijak. Kegiatan ini mencakup workshop literasi keuangan dan penyebaran konten edukatif melalui media sosial, yang disesuaikan dengan kebutuhan audiens muda. Metode yang digunakan meliputi penyuluhan langsung, tanya jawab, serta pemanfaatan platform digital untuk menyebarkan informasi. Hasil pengabdian menunjukkan adanya peningkatan pemahaman masyarakat tentang bahaya judi online dan pinjol, serta penggunaan aplikasi keuangan untuk pengelolaan keuangan yang lebih baik. Selain itu, masyarakat juga semakin aktif dalam menyebarkan informasi terkait pencegahan judi online dan pinjaman online kepada orang lain. Kegiatan ini berhasil memberikan dampak positif yang berkelanjutan, meningkatkan kesadaran akan bahaya tersebut, dan mendorong perubahan perilaku masyarakat menuju pengelolaan keuangan yang lebih bijak dan aman. Kata kunci: literasi keuangan; pinjaman online; judi online AbstractThe rapid advancement of information technology has extended into the financial sector. Amidst the numerous positive impacts of information technology, there are several aspects that must be closely monitored, particularly the negative effects of online loans and online gambling, which can undermine the financial stability of communities in Kuwangen  Hamlet. This community service program aims to raise awareness and understanding among the residents of Kuwangen Lor about the dangers of online gambling and online loans, while providing education on wise financial management. The activities include financial literacy workshops and the dissemination of educational content through social media tailored to the needs of the younger audience. The methods employed consist of direct counseling, interactive question-and-answer sessions, and the utilization of digital platforms to spread information. The outcomes of this program demonstrate an increase in community understanding of the dangers of online gambling and online loans, as well as the adoption of financial management applications for better financial practices. Furthermore, the community has become more proactive in sharing information related to the prevention of online gambling and loans with others. This initiative has successfully delivered sustainable positive impacts, raising awareness of these dangers and fostering behavioral changes towards safer and wiser financial management. Keywords: financial literacy; online loans; online gambling
Pelatihan Pembuatan Laporan Keuangan Sederhana Untuk Pokdarwis Jonge Raya Dengan Aplikasi SIAPIK Andi Candra, Yudas Tadius; Paramitalaksmi, Ratri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2656

Abstract

Pokdarwis Jonge Raya berperan vital dalam mengelola objek wisata Telaga Jonge sebagai upaya dalam menguatkan ekonomi masyarakat di dusun Kuwangen Lor, Kelurahan Pacarejo, Kecamatan Semanu. Meskipun Telaga Jonge memberikan dampak positif, Pokdarwis Jonge Raya menghadapi kendala manajemen keuangan. Kegiatan pengabdian masyarakat dilaksanakan untuk meningkatkan literasi keuangan dan pemanfaatan aplikasi keuangan digital, terutama SiApik, di kalangan anggota Pokdarwis Jonge Raya. Melalui serangkaian pelatihan, peserta diajarkan konsep akuntansi, laporan keuangan, dan pemanfaatan aplikasi SiAPIK, diikuti praktik penginputan transaksi dan pengelolaan keuangan bisnis. Evaluasi kegiatan mencerminkan peningkatan pemahaman literasi keuangan peserta, dengan hasil positif pada praktik penginputan transaksi dan pencetakan laporan keuangan. Hasil kegiatan menunjukkan keberhasilan dalam meningkatkan literasi keuangan dan pemanfaatan aplikasi keuangan di kalangan Pokdarwis Jonge Raya. Anggota Pokdarwis mulai menggunakan Aplikasi SiAPIK untuk melakukan pencatatan keuangannya dan membuat laporan rutin tiap bulan. Antusiasme peserta dan keberhasilan dalam praktik pengelolaan keuangan bisnis menjadi indikator positif kesuksesan kegiatan. Saran untuk tindak lanjut melibatkan pendampingan berkelanjutan, pelatihan tematik lanjutan, kerja sama dengan institusi keuangan lokal, pembentukan komunitas daring, dan penyelenggaraan forum tanya jawab berkelanjutan. Keseluruhan, kegiatan ini berhasil memberikan dampak positif dan peningkatan pemahaman serta keterampilan dalam pengelolaan keuangan kepada Pokdarwis Jonge Raya.
Analysis Of The Financial Performance Of Pt Multistrada Arah Sarana Tbk Before And After Debt Restructuring Paba Folo, Yohana Elisa; Andi Candra, Yudas Tadius
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.566

Abstract

This study aims to determine the significant differences in the level of liquidity, profitability, and solvency of PT Multistrada Arah Sarana before and after debt restructuring. The results showed that debt restructuring managed to improve the company's liquidity and profitability significantly, but did not have a significant impact on solvency. Significantly, but did not have a significant impact on solvency. Overall, this study concludes that debt restructuring has a positive impact on the company's positive impact on the company's financial performance, especially in terms of its ability to meet short-term to fulfill short-term obligations and generate profits, although it was not followed by an increase in the ability to fulfill long-term obligations. with an increase in the ability to meet long-term obligations. The increase in liquidity and profitability indicate that debt restructuring efforts have succeeded in strengthening the financial position of the company and providing efforts have successfully strengthened the company's financial position and contributed positively to positive contribution to business continuity and future financial performance. The findings of This confirms the benefits of debt restructuring in improving the company's financial performance, especially in the aspects of liquidity and profitability. the company, especially in the aspects of liquidity and profitability
Co-Authors Paba Folo, Yohana Elisa Paramitalaksmi, Ratri Priliyanti, Andien Kirana Tyas Eka Putri, Ayu Kusumaning