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SISTEM PEMUNGUTAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA PROVINSI KALIMANTAN BARAT Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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The problem in this research is about how the transfer of motorized vehicle ownership fee collection system in West Kalimantan Province, how the effectiveness of collecting Transfer of Motor Vehicle Title Fee in West Kalimantan Province and the factors that influence the collection system of Transfer of Motor Vehicle Title Fee in West Kalimantan Province. The purpose of this study was to determine the system for collecting Transfer of Motor Vehicle Title Fee in West Kalimantan Province, to determine the effectiveness of collecting Transfer of Motor Vehicle Title Fee in West Kalimantan Province and to determine the factors that mediate the collection of Transfer of Motor Vehicle Title Fee in West Kalimantan Province. The method used in this research is descriptive method, which is to identify the collection system for transferring motor vehicle ownership fees in West Kalimantan Province. The analytical tools used in this research are flowchart analysis, regional tax effectiveness test and questionnaire results. The results of the analysis that have been carried out show that it can be seen that in implementing the system for collecting transfer fees for motor vehicles in West Kalimantan Province, the system is adequate, the Regional Financial and Revenue Management Agency of West Kalimantan Province has implemented the principles of internal control effectively, and the average percentage of the effectiveness of the Transfer of Motor Vehicle Title Fee from 2014 to 2016 is 95%, which means that the collection of Transfer of Motor Vehicle Title Fee carried out by tax collectors in the Regional Government of West Kalimantan Province from 2014 to 2016 has been effective. and from the results of filling in the questionnaire, it appears that there are factors that influence the collection system for transfer of motor vehicle ownership fees in West Kalimantan Province. Keywords: Collection system, Effectiveness, Transfer of Vehicle Name Fees, BPKPD

ANALISIS PENGARUH LABA AKUNTANSI DAN LABA TUNAI TERHADAP DEVIDEN KAS PERUSAHAAN YANG TERDAFTAR PADA INDEKS LIQUID 45 Nurhakim, M. Asmal; Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This study aims to determine the effect of accounting earnings and cash earnings on cash dividendsof companies listed on the Liquid 45 Index. The population in this study were all companies listedon the Liquid 45 Index and the sample of this study was 72 samples for three years of observation.The sampling technique used is purposive non-random sampling. Data collection in this study is touse the company's annual financial statements. There are several research methods used in thisstudy including the classical assumption test consisting of normality test, multicollinearity test,heteroscedasticity test, autocorrelation test and hypothesis testing consisting of multiple linearregression analysis, t test (partial test), f test (test simultaneous), and the coefficient of determination(Adjusted-R2). The results of this study indicate that accounting profit and cash profit have asignificant positive effect on cash dividends of companies listed on the Liquid 45 Index.

ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA PONDOK PESANTREN DI KABUPATEN KUBU RAYA Regina Iswan, Firdha; Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Tujuan dari penelitian ini adalah untuk mengetahui penyusunan laporan keuangan pada Pondok Pesantren diKabupaten Kubu Raya, dan menggambarkan penyusunan laporan keuangan pada Pondok Pesantren dikabupaten Kubu Raya berdasarkan SAK Syariah. Penelitian ini merupakan penelitian dengan pendekatandeskriptif kualitatif. Deskriptif kualitatif merupakan penelitian dengan teknik pengumpulan data melaluiwawancara, dokumentasi dan observasi. Berdasarkan hasil penelitian adalah (1) Dalam penyusunan laporankeuangan Pondok Pesantren Al- Itikaf Al- Islamiyah, Pondok Pesantren Hidayatul Muhsinin dan PondokPesantren Darul Fikri hanya mencatat keuangan berupa jumlah pengeluaran dan pemasukan kas setiap bulannyaberdasarkan pemahaman pengelola (2) Penyusunan laporan keuangan pada Pondok Pesantren di KabupatenKubu Raya belum sesuai berdasarkan SAK Syariah..

Membentuk Unit Bisnis Dalam Komunitas Wirausaha Muda Bidang Pertanian di Kota Pontianak Reni Dwi Widyastuti; Wilda Sari; Sartono; Rizki Fakhrul Yahya; Febriati; Rina Mayasafitri
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.6105

Usaha bidang pertanian mulai diminati oleh generasi muda sesuai dengan karakternya masing-masing. Perubahan gaya hidup yang dipengaruhi oleh kehadiran dunia digital, keterbatasan lahan dan aksesibilitas telah mengubah tren pertanian. Urban farming dengan sistem hidroponik saat ini banyak ditekuni oleh petani muda, tetapi masih dilakukan sebatas skala hobi bukan dalam skala komunitas. Untuk itu, perlu dilakukan pembinaan terhadap pelaku usaha bidang pertanian guna meningkatkan manajemen bisnis, meningkatkan kompetensi bisnis SDM, memaksimalkan penggunaan aset dan mendorong proses bisnis yang akuntabel. Metode pengabdian ini melalui pendampingan kepada komunitas petani hidroponik dalam bentuk edukasi dan sosialisasi pengembangan usaha, baik secara internal maupun secara eksternal. Hasil kegiatan pengabdian yaitu pengetahuan pendirian badan usaha, pembukuan keuangan dan pemetaan kompetensi SDM Komunitas Akcaya Agrotani. Saran bagi pengabdian berikutnya dapat memberikan pendampingan dalam mendirikan badan usaha dan perizinan Pangan Segar Asal Tumbuhan (PSAT) guna mencapai target pertumbuhan, peningkatan produk dan produktivitas dalam rangka mensukseskan pembangunan dibidang pertanian dengan membangun komunitas wirausaha muda yang memiliki aspek legalitas hukum

Membentuk Unit Bisnis Dalam Komunitas Wirausaha Muda Bidang Pertanian di Kota Pontianak Reni Dwi Widyastuti; Wilda Sari; Sartono; Rizki Fakhrul Yahya; Febriati; Rina Mayasafitri
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.6105

Usaha bidang pertanian mulai diminati oleh generasi muda sesuai dengan karakternya masing-masing. Perubahan gaya hidup yang dipengaruhi oleh kehadiran dunia digital, keterbatasan lahan dan aksesibilitas telah mengubah tren pertanian. Urban farming dengan sistem hidroponik saat ini banyak ditekuni oleh petani muda, tetapi masih dilakukan sebatas skala hobi bukan dalam skala komunitas. Untuk itu, perlu dilakukan pembinaan terhadap pelaku usaha bidang pertanian guna meningkatkan manajemen bisnis, meningkatkan kompetensi bisnis SDM, memaksimalkan penggunaan aset dan mendorong proses bisnis yang akuntabel. Metode pengabdian ini melalui pendampingan kepada komunitas petani hidroponik dalam bentuk edukasi dan sosialisasi pengembangan usaha, baik secara internal maupun secara eksternal. Hasil kegiatan pengabdian yaitu pengetahuan pendirian badan usaha, pembukuan keuangan dan pemetaan kompetensi SDM Komunitas Akcaya Agrotani. Saran bagi pengabdian berikutnya dapat memberikan pendampingan dalam mendirikan badan usaha dan perizinan Pangan Segar Asal Tumbuhan (PSAT) guna mencapai target pertumbuhan, peningkatan produk dan produktivitas dalam rangka mensukseskan pembangunan dibidang pertanian dengan membangun komunitas wirausaha muda yang memiliki aspek legalitas hukum

ANALISIS SISTEM PENGENDALIAN KREDIT PADA KOPERASI REDJEKI MANDIRI JAYA RESORT SANGGAU Kartika; Sartono; Afif, Ali; Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.460

The Redjeki Mandiri Jaya Resort Sanggau Cooperative is a cooperative engaged in the savings and loan business which functions to store funds from the public and channel them through credit. The risk of credit default always occurs in credit-providing financial institutions, so that if cooperatives are not careful in extending credit, it can cause bad credit. Adequate internal control is closely related to the credit granting system, because if internal control is not implemented adequately it will affect the credit granting system, and the risk of bad credit may occur. The author conducted this study with the aim of analyzing the credit granting system, handling bad loans, and internal control in granting credit at the Redjeki Mandiri Jaya Resort Sanggau Cooperative. This study uses qualitative research methods using data collection techniques through interviews, observation, documentation and questionnaires. Questionnaires were distributed to 8 respondents who were involved in granting credit to the Redjeki Mandiri Jaya Resort Sanggau Cooperative to find out the internal control system in the cooperative using elements according to COSO which included control environment, risk assessment, control activities, information and communication, and monitoring. The results of this study indicate that there are two factors that cause bad loans to the Redjeki Mandiri Jaya Cooperative, namely internal factors and external factors, and the impact caused by bad loans on the Redjeki Mandiri Jaya Resort Sanggau Cooperative includes reduced income, cash flow becomes stagnant, a decrease in loan balances, and a decrease in the soundness of the Cooperative. Efforts to save bad loans by the Redjeki Mandiri Jaya Resort SanggaCooperative are carried out by rescheduling, reconditioning, restructuring and liquidation

ANALISIS PENENTUAN HARGA POKOK PRODUKSI IKAN ARWANA (Studi Kasus Pada Peternak Di Kabupaten Kapuas Hulu) Febriati; Jarop, Victorius; Fakhrul Yahya, Rizki; Sartono
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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This study focuses on the discussion of the calculation of the cost of production of arowana fish by arowana fish farmers in Putussibau Selatan District, Kapuas Hulu Regency and uses the Full Costing method. This study uses a qualitative descriptive method, namely describing, explaining, or summarizing various phenomena or various research variables according to events as they are. Data collection techniques in this study using interview techniques, direct observation to the field and using the literature that supports the object under study. Based on the data analysis of the calculation of the cost of production carried out by arowana fish cultivators, in the calculation of the cost of production carried out there are several elements of production costs that are not calculated and are not in accordance with accounting science, arowana fish cultivators as a whole calculate the costs incurred without any grouping or the allocation of production costs from raw material costs, direct labor costs and factory overhead costs. cost calculations carried out by arowana fish cultivators without taking into account maintenance costs, depreciation costs and post-harvest costs. The calculation uses the Full Costing method, which takes into account all elements of production costs and can fairly describe the costs incurred by arowana fish farmers in their production activities.

ANALISIS SISTEM PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA PD. ASIA AGUNG PONTIANAK Debora, Memes; Febriati; Kristiawati, Endang
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Inventory of trade goods is trade goods owned by the company for sale or reprocessing Inventory of trade goodsplays an important role in the process of running a company. This study aims to determine the control of tradegoods inventory at PD. Asia Agung Pontianak. By using the type of research descriptive qualitative method anddata analysis techniques used are conducting surveys, interviews, Flowchart system analysis analyzing anddrawing conclusions from the results of the answers to the Internal Control Questionnaire. Based on the resultsof this study, it shows that, in controlling the inventory of trade goods, there are still several weaknesses, namelywhere there are still duplicate tasks in the warehouse section with planning the procurement of goods and it isalso known that there is an untimely delivery of goods to retailers which is an obstacle in controlling the inventoryof trade goods and no sanctions are given to employees who commit a negligence. So that improvements andimprovements need to be made in every control of trade goods inventory to obtain more optimal results.

Determinan Financial Distress Pada Perusahaan Bumn Di Bursa Efek Indonesia Wahyuni, Titi Putri Nuji; Risal; Febriati; Renny Wulandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2238

This study is a quantitative research that aims to determine the influence of liquidity, profitability, leverage, and sales growth on financial disclosure in state-owned companies on the Indonesia Stock Exchange for the period 2018-2022. Financial distress is a condition of a company where its finances are experiencing an unhealthy state or crisis, the measurement of financial distress uses the Altman Z-Score model, the population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX), with a sample of 10 State-Owned Enterprises (SOE) obtained by the purposive sampling method. The processing and testing technique uses multiple linear regression tests. The results of the study show that sales growth has no effect on financial distress. Meanwhile, liquidity has a significant negative effect, profitability has a significant positive effect and leverage has a significant negative effect on financial distress.

Strategi Pengelolaan dan Pengembangan Badan Usaha Milik Desa Kecamatan Batang Lupar Kabupaten Kapuas Hulu Endang Kristiawati; M. Zalviwan; Febriati; Risal; Afif; Wildasari
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Badan Usaha Milik Desa dibentuk oleh Pemerintah Desa untuk mendayagunakan segala potensi ekonomi, kelembagaan perekonomian, serta potensi sumber daya alam dan sumber daya manusia dalam rangka meningkatkan kesejahteraan masyarakat Desa. Badan Usaha Milik Desa secara spesifik tidak dapat disamakan dengan badan hukum seperti perseroan terbatas, atau koperasi. Oleh karena itu, Badan Usaha Milik Desa merupakan suatu badan usaha bercirikan Desa yang dalam pelaksanaan kegiatannya di samping untuk membantu penyelenggaraan Pemerintahan Desa, juga untuk memenuhi kebutuhan masyarakat Desa. Strategi penguatan ekonomi desa melalui Badan Usaha Milik Desa, merupakan salah satu solusi untuk melepaskan ketergantungan masyarakat desa terhadap bantuan Pemerintah dan untuk dapat menggali potensi daerah. Badan Usaha Milik Desa, merupakan Lembaga usaha yang dikelola oleh masyarakat dan pemerintah desa serta tidak lagi didirikan atas instruksi pemerintah, tidak dikuasai kelompok tertentu serta dalam menjalankan usahanya untuk kepentingan hajat hidup orang banyak yang strategi di desa.

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