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Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Gunungwungkal Kabupaten Pati Heni Risnawati; Sukma Wijayanti; , Sri Retnoningsih
Jurnal E-Bis Vol 6 No 1 (2022): Vol. 6 No 1 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i1.838

Tujuan penelitian adalah dapat memahami pengaruh sistem pengendalian internal, kompetensi aparatur desa, penggunaan teknologi informasi akuntansi, ketaatan pelaporan keuangan terhadap akuntabilitas pengelolaan dana desa di kecamatan Gunungwungkal, Kabupaten Pati. Metode penelitian memakai kuantitatif dengan data primer dengan menyebarkan kuesioner kepada kepala desa dan aparatur desa di kecamatan Gunungwungkal Kabupaten Pati berjumlah 15 Desa atau Kelurahan. Pengambilan Sampel menggunakan teknik Purposive Sampling. Alat analisis menggunakan regresi linier berganda. Hasil menunjukkan kompetensi aparatur desa dan ketaatan pelaporan keuangan berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. Sistem pengendalian internal dan penggunaan teknologi informasi akuntansi tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa. Hasil penelitian secara simultan seluruh variabel penelitian secara bersama- sama berpengaruh terhadap akuntabilitas pengelolaan dana desa.

STRATEGY FOR ACCELERATING DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK. Heni Risnawati; Sukma Wijayanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2318

The purpose of this research is to see the financial performance of PT. Telekomunikasi Indonesia (Persero) Tbk for the period 2016-2020. Ratio analysis used liquidity ratios, solvency ratios, activity ratios and profitability ratios. This study uses secondary data by analyzing the company's annual report. The data analysis method in this research is descriptive statistical analysis which is used to explain the company's financial ratios. The results of the liquidity ratio analysis with the Current Ratio indicator have an average value of 90.76% below the industry standard average of 200%. Quick ratios and cash ratios have values below the industry average standard. This shows that the company is not performing well. The solvency ratio with the Debt Ratio indicator on average is 44.9% above the industry average standard of 35%. The company's performance is still in the quite good category, although it is slightly above the industry average standard. The Debt to Equity Ratio indicator on average is 83.2% above the industry average standard of 90%. This shows the performance of Pt. Telekomunikas Indonesia Tbk has a good performance. The activity ratio is measured with the working capital ratio indicator on average 20.9% above the industry average standard, meaning the company has a good performance. The Total Assets Turn Over indicator is on average 0.59 miles below the industry average 2 times. This shows that the company's performance is not good. The profitability ratio through the Net Profit Margin indicator is an average of 22.9% above the industry average standard of 20%. The Return On Investment indicator is on average 13.5% below the industry average of 30%company's performance is in poor condition. Keywords: Financial performance, liquidity, solvency, activities, profitability, digital transformation

Penggunaan Aplikasi Web “Si-Apik” dalam Menyusun Laporan Keuangan Ghani Laundry Jilma Dewi Ayu Ningtyas; Heni Risnawati
Jurnal Abdi Masyarakat Indonesia Vol 3 No 2 (2023): JAMSI - Maret 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.635

Pelaksanaan pengabdian di Ghani Laundry Pekalongan yang beralamatkan di Kradenan Gang 1 No. 38, Kecamatan Buaran Pekalongan Selatan, kota Pekalongan. Data yang dipergunakan adalah data langsung yang didapat dari narasumber dan data pendukung seperti transaksi penjualan jasa, metode pengambilan data dengan meninjau secara langsung/observasi, mewawancara narasumber dan mendokumentasikan transaksi yang terjadi selama satu periode. Penyusunan laporan keuangan UMKM dengan menggunakan aplikasi “ Si-Apik” menggunakan 3 tahapan pengerjaan yaitu a) tahap input, b) tahap proses dan c) tahap output. Input transaksi berupa data penerimaan, pengeluran, modal dan beban,. 2) tahap proses penggunaan aplikasi “Si-Apik” dan 3) tahap Ouput yaitu neraca/laporan posisi keuangan, laporan arus kas dan laporan Rugi-laba.

Pengaruh Pemberian Insentif, Pelatihan Kerja dan Pengendalian Intern terhadap Efektivitas Kinerja Karyawan Heni Risnawati; Sri Retnoningsih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.99

The purpose of this study to determine the effect of providing incentives, job training and internal control on the employee performance of RSUD RAA Soewondo Pati Hospital. The population in this study is employees of the RSUD RAA Soewondo Pati Hospital. The number of samples used in this study is 235 medical and non medical employees. The analytical tool used by authors is multiple linear regression analysis to analyze the research data. The partial results of the first hypothesis of incentives do not significantly influence employee performance. That is because there are still some employees who are not satisfied with the system of providing incentives. The second hypothesis shows that job training does not significantly influence employee performance. This means that job training at the hospital is still less effective in improving performance. The third hypothesis shows that internal control has a significant positive effect on employee performance. Existing internal control at the hospital is going well in improving employee performance. The simultan research provides empirical evidence that the provision of incentives, job training and internal control together a significant effect on the employee performance of RSUD RAA Soewondo Pati Hospital.

PEMANFAATAN MOCAF UNTUK PENATALAKSANAAN DIET YANG RAMAH HIPERTENSI DAN DIABETES MELLITUS Diana Tri Lestari; Noor Cholifah; Jeki Purnomo; Heni Risnawati; Syahrial Aman; Widya Cholid
Jurnal ABDIMAS Indonesia Vol 4, No 2 (2022): JURNAL ABDIMAS INDONESIA
Publisher : STIKES Muhammadiyah Kudus

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

PEMANFAATAN MOCAF UNTUK PENATALAKSANAAN DIET YANG RAMAH HIPERTENSI DAN DIABETES MELLITUS Diana Tri Lestaria*, Noor Cholifahb, Jeki Purnomoc, Heni Risnawatid, Syahrial Aman, Widya Cholide a,b,c,d,eUniversitas Muhammadiyah Kudus, Kudus, Indonesia. Email : dianatri@umkudus.ac.id Abstrak Penyakit hipertensi dan diabetes mellitus masih menempati proporsi tertinggi dari seluruh penyakit tidak menular yang dilaporkan. Hipertensi dan DM tidak menunjukkan tanda dan gejala secara khusus sehingga perlu kewaspadaan dari masyarakat untuk melakukan skrining, pencegahan serta upaya untuk memperbaiki pola hidup terutama adalah pengaturan diet. Untuk itu perlu adanya bahan pangan pengganti yang ramah untuk penderita DM dan hipertensi, salah satunya adalah Modified Cassava Flour (MOCAF). Mocaf memiliki kadar kalori, lemak dan gula yang rendah sehingga baik untuk penderita DM dan Hipertensi. Pengabdian masyarakat ini adalah dilakukan dengan cara Pendidikan pada masyarakat, mencakup kegiatan pemberian penyuluhan dan demonstrasi pembuatan produk pangan dari tepung mocaf. Hasil dari pengabdian masyarakat ini pengetahuan masyarakat tentang bahan pangan substitusi untuk hipertensi dan DM meningkat. Dari aspek afektif, peserta menerima berbagai upaya kesehatan serta perkembangan untuk mengatasi masalah kesehatan seperti DM dan Hipertensi dan dari aspek psikomotor, peserta mampu untuk membuat makanan berbahan dasar tepung mocaf. Kata kunci : Hipertensi, Diabetes Mellitus, Mocaf. Abstract Hypertension and diabetes mellitus still occupy the highest proportion of all reported non-communicable diseases. Hypertension and DM do not show any signs and symptoms specifically so it is necessary to be vigilant from the public to carry out screening, prevention and efforts to improve lifestyle, especially dietary arrangements. For this reason, it is necessary to have friendly substitute foodstuffs for people with DM and hypertension, one of which is Modified Cassava Flour (MOCAF). Mocaf has low calorie, fat and sugar levels so it is good for people with DM and Hypertension. This community service is carried out by means of education in the community, including counseling activities and demonstrations of making food products from mocaf flour. As a result of this community service, public knowledge about substitution foodstuffs for hypertension and DM increased. From the affective aspect, participants received various health efforts and developments to overcome health problems such as DM and Hypertension and from the psychomotor aspect, participants were able to make foods based on mocaf flour. Keywords : Hypertension, Diabetes Mellitus, Mocaf.

ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT KERETA API INDONESIA (Persero) Heni Risnawati; Hasna Mudiarti; Tuti Nadhifah
Journal of Accounting and Finance Vol 2, No 2 (2023): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v2i2.9431

The purpose of this studi to analyze the financial performance of PT Kereta Api Indonesia (Persero) in 2019- 2021 using a cash flow measurement tool. The ratios used in this study are five ratios including the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to interest, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income. The research method uses secondary data, namely the financial statements of PT KAI (Persero) for 2019-2021. The sampling technique uses a purposive sampling method where samples are taken with a specific purpose. The sample in this study is the financial statements that have been audited for three years. The results show that the ratio of operating cash flow to interest, the ratio of operating cash flow to capital expenditure has a fairly good performance. As for the ratio of operating cash flow to current liabilities, operating cash flow to total debt and the ratio of operating cash flow to net income, the performance was not good.Keywords : cash and cash equivalents, cash flows, financial reports, financial performance

STRATEGY FOR ACCELERATING DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK. Heni Risnawati; Sukma Wijayanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2318

The purpose of this research is to see the financial performance of PT. Telekomunikasi Indonesia (Persero) Tbk for the period 2016-2020. Ratio analysis used liquidity ratios, solvency ratios, activity ratios and profitability ratios. This study uses secondary data by analyzing the company's annual report. The data analysis method in this research is descriptive statistical analysis which is used to explain the company's financial ratios. The results of the liquidity ratio analysis with the Current Ratio indicator have an average value of 90.76% below the industry standard average of 200%. Quick ratios and cash ratios have values below the industry average standard. This shows that the company is not performing well. The solvency ratio with the Debt Ratio indicator on average is 44.9% above the industry average standard of 35%. The company's performance is still in the quite good category, although it is slightly above the industry average standard. The Debt to Equity Ratio indicator on average is 83.2% above the industry average standard of 90%. This shows the performance of Pt. Telekomunikas Indonesia Tbk has a good performance. The activity ratio is measured with the working capital ratio indicator on average 20.9% above the industry average standard, meaning the company has a good performance. The Total Assets Turn Over indicator is on average 0.59 miles below the industry average 2 times. This shows that the company's performance is not good. The profitability ratio through the Net Profit Margin indicator is an average of 22.9% above the industry average standard of 20%. The Return On Investment indicator is on average 13.5% below the industry average of 30%company's performance is in poor condition. Keywords: Financial performance, liquidity, solvency, activities, profitability, digital transformation

Implementasi Corporate Social Responsibility Pada PT Pura Barutama Kudus Sebagai Strategi Usaha Keberlanjutan Hasna Mudiarti; Heni Risnawati; Ulva Rizky Mulyani
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.920

Corporate Social Responsibility (CSR) merupakan isu penting karena mempunyai dampak luas terhadap perusahaan serta pemangku kepentingan lain yang terlibat termasuk lingkungan hidup. Tanggung jawab perusahaan terhadap lingkungan, sosial, dan ekonomi harus dilakukan secara sukarela. Perusahaan sebagai agent of develoment mempunyai bentuk tanggugjawab yang disesuaikan dengan kondisi masyarakat disekitar perusahaan. Penerapan program corporate social responsibility adalah suatu komitmen perusahaan dalam mendukung adanya pembangunan berkelanjutan. PT Pura Barutama Kudus menerapkan program-program tanggung jawab sosial perusahaan sebagai startegi keberlanjutan usaha. Adapaun program CSR yang dilakukan meliputi bidang lingkungan, sosial, ketenagakerjaan, kesehatan, keselamatan, serta kepuasan pelanggan yang divisualisasi dengan Ecovadis yang saling bergerak dan bersinergi sehingga menghasilkan sebuah daya atau kekuatan baru

Faktor-Faktor Yang Mempengaruhi Sustainable Report Pada Perusahaan Pertambangan Retnoningsih, Sri; Wijayanti, Sukma; Risnawati, Heni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10882

The Sustainable Development Goals (TPBs/SDGs) are sustainable development agreements based on human rights and equality. TPB/SDGs have Universal, Integration and Inclusive principles, to ensure that no one is left behind or is called No One Left Behind. Disclosure of financial reports is support from economic entities in achieving SDGs goals. Sustainability reports are one of the media as a means of communicating an entity's responsibility towards economic, social and environmental aspects. This research aims to analyze what factors influence the quality of disclosure in sustainability reports in order to support the SDGs agenda. The data used are annual financial reports and sustainability reports which have been published through the Indonesia Stock Exchange for the 2021-2022 period in Mining and Energy Companies. The research results show that Leverage has no effect on the sustainable report, female directors have no effect on the sustainable report and company size has an effect on the sustainable report. From the model test results, an R Square value of 0.628% was obtained. This research model is quite good because it is able to test more than 50%, while 37.25 is a variable outside this research

Analisis Sistem Jaminan Dalam Bagi Hasil Pada Perbankan Syariah Nadhifah, Tuti; Risnawati, Heni; Mustaqim, Yunus; Roni, Abdul
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10887

This study aims to analyze the obligation to provide collateral in the profit sharing agreement in Islamic banks. In this study using a descriptive qualitative research approach that is through the study of literature and combined with theories relating to the obligation to provide collateral in the profit sharing agreement at Islamic banks. The results of this study are that the basis for the profit sharing agreement rests only on the principle of trustworthiness, but that does not mean that there should not be any collateral charged to customers in banking operations. This is because in the context of the guarantee agreement is done voluntarily between the parties, and contains a halal clause so that it can be concluded that the guarantee agreement in banking is a legal and lawful agreement.

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