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All Journal Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Riset Akuntansi dan Keuangan
Anan, Edy
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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TINGKAT KESEHATAN BANK DENGAN PENDEKATAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DIY Anan, Edy; Albarqis, Roni
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.132.285

Abstract

ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY has good Capital factor, which is above Bank Indonesia provision that 8%. Conclution of the result showed that soundness level ofBank Pembangunan Daerah DIY in 2011 until 2015 overall was in the first place of composite ranked with a very healthy predicate and the total of composite score for each year is 93%, 93% , 97%, 97% and 97%.ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat kesehatan bank pada PT. Bank Pembangunan Daerah DIY selama tahun 2011 hingga 2015 berdasarkan metode RGEC yang terdiri dari risk profile, good corporate governance, earnings dan capital. Metode pengumpulan data yang digunakan adalah observasi nonpartisipan dengan cara dokumentasi. Teknik analisis deskriptif dengan berpedoman pada Surat Edaran Bank Indonesia No. 13/24/DPNP tentang Penilaian Tingkat Kesehatan Bank Umum. Hasil analisis menunjukkan bahwa tingkat kesehatan BPD DIY pada tahun 2011 sampai dengan 2015 secara keseluruhan dapat dikatakan bank yang sehat. Faktor Risk Profile yang dinilai melalui NPL dan LDR secara keseluruhan menggambarkan pengelolaan risiko yangtelah dilaksanakan dengan baik. Faktor Good Corporate Governance, BPD DIY sudah menerapkan tata kelola perusahaan dengan baik. Faktor Earnings atau rentabilitas yang penilaiannya terdiri dari ROA dan NIM mengalami kenaikan dan hal ini menandakan bertambahnya jumlah aset yang dimiliki BPD DIY diikuti dengan bertambahnya keuntungan yang didapat oleh BPD DIY. Dengan menggunakan indikator CAR, peneliti membuktikan bahwa BPD DIY memiliki faktor Capital yang baik, yaitu diatas ketentuan Bank Indonesia sebesar 8%. Kesimpulan hasil penelitian menunjukkan bahwa PT. Bank Pembangunan Daerah DIY pada tahun 2011 hingga 2015 secara keseluruhan berada pada peringkat komposit satu dengan predikat sangat sehat serta masing-masing total nilai komposit sebesar 93%, 93%, 97% , 97% dan 97%
Implementasi Aplikasi Kasir dan Barcode Scanner untuk Pencatatan Keuangan dan Persediaan Valenty, Yola Andesta; Anan, Edy
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.839

Abstract

This community service activity was motivated by the manual recording of transactions and inventory at the Koperasi Pemasaran Singosaren Maju Bersama, which lacked a cashier system and barcode scanner. The purpose of this activity is to improve the efficiency and accuracy of financial recording and inventory management through the implementation of a cashier application and barcode scanner, along with staff training. The method includes installing the cashier application, setting up the barcode scanner, and conducting technical training for the staff. The results show significant improvements in computerized recording and staff understanding. This simple yet appropriate technology proved effective in enhancing cooperative operations and can serve as replicable models for other cooperatives.
Literature Review: Perkembangan Keterampilan Profesi Akuntan Wallu, Fitriani; Jaya, I Made Laut Mertha; Andrianto, Wahyu; Anan, Edy
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3495

Abstract

This research was conducted to find out the development, description, and opportunities for accountant professional skills in Indonesia so far. This research uses a qualitative method, with a literature review design. The more advanced the business world, of course, will affect the increasingly complex transactions that occur both in terms of type and in terms of the number of transactions themselves. In the end, this will directly affect the progress of the accounting discipline itself. This research identifies several skills that are necessary and important for the accounting profession in Indonesia, namely technical skills, generic skills, and technology and IT skills. The skill development of the accounting profession in the future has changed a lot compared to the past. They can do digital record keeping, which reduces time, despite the different opportunities in the accountant and auditor careers. Since the implementation of robotic technology is quite large, they still cannot perform all important tasks. Future accountants may also find new jobs and more responsibilities. As a result, accountants need the ability to adjust to technological changes that will continue to occur. Future accountants must have information technology, critical thinking, and problem solving skills.
PELATIHAN PENGGUNAAN APLIKASI RESERVASI SEBAGAI DIGITALISASI PENGELOLAAN KUNJUNGAN DESA WISATA KREBET Dewi, Melany Mustika; Nurmasani, Atik; Anan, Edy
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3160

Abstract

Krebet tourist village, located in Bantul Regency, Yogyakarta Special Region, isone of the independent tourist villages. This tourist village offers wooden batikproducts, educational tour packages, and local products. The wooden batikproducts include wayang puppets, masks, and decorative statues, made fromnatural resources around the village. Educational tour packages and localproducts are also the village's mainstays. The main problem is the lack of acompetent tourism management system. Based on this, it is necessary todevelop a digital-based visit reservation application that can assist managers inorganizing visit schedules in a more structured manner. The purpose of theapplication usage training activity is to enable managers to understand thereservation application. The activity method consists of socialization, training,and evaluation. This community engagement program involved socializationand training on a digital reservation application for managing tourist visits inKrebet Tourism Village. A total of 27 participants, consisting of Pokdarwisadministrators and members, completed stages including pre-test, applicationintroduction, demo, simulation, and post-test. Evaluation results showed asignificant improvement in understanding: 95% could explain applicationfunctions, 75% understood its benefits, and 80% recognized the administrators’roles. The training effectively enhanced Pokdarwis’ digital literacy,strengthened technology-based tourism management, and promotedprofessional service standards in managing village tourism visits. Regularmentoring on the implementation of the reservation application can beconducted to enhance the technical skills of the administrators in operating thesystem effectively.
PENGARUH FINANCIAL KNOWLEDGE, SELF-EFFICACY, LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN PERAN MEDIASI DIGITAL ACCOUNTING Hendrawati, Berlian Abelita; Anan, Edy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w1k7xt91

Abstract

Penelitian ini menelaah pengaruh Financial Knowledge, Self-Efficacy, dan Locus of Control terhadap Financial Management Behavior, dengan Digital Accounting sebagai mediator pada mahasiswa di Kota Yogyakarta. Studi ini bertumpu pada metode kuantitatif sebagai landasan analisis. Data dihimpun dari 116 mahasiswa di Kota Yogyakarta melalui kuesioner digital. Metode Partial Least Square-Structural Equation Modeling (PLS-SEM) dimanfaatkan sebagai strategi utama dalam menganalisis data penelitian. Financial knowledge berpengaruh signifikan terhadap digital accounting. Self-efficacy dan locus of control tidak berpengaruh signifikan terhadap digital accounting. Riset ini mengungkap bahwa Financial Knowledge dan Locus of Control tidak menunjukkan pengaruh berarti terhadap Financial Management Behavior. Sebaliknya, Self-Efficacy terbukti memiliki dampak nyata dalam membentuk Financial Management Behavior. Temuan ini memberi pijakan bagi perguruan tinggi untuk mengidentifikasi faktor paling menentukan dalam membangun Financial Management Behavior mahasiswa.. Temuan menegaskan peran self-efficacy sebagai pendorong langsung, serta financial knowledge sebagai pendorong penggunaan digital accounting. Temuan ini dapat dijadikan pijakan strategis untuk merancang program literasi keuangan serta pelatihan Digitalisasi Akuntansi yang lebih terarah.
Enhancing Mosque Financial Transparency through a Mobile System under ISAK 35 Anan, Edy; Zoniarti, Zoniarti; Wijanarko, Agung
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5520

Abstract

Purpose: This study develops a mobile-based financial reporting system for mosques under ISAK 35 to improve the reporting quality and donor trust through real-time updates. Methodology/approach: Using the Rapid Application Development (RAD) method, this study covers system requirement analysis, design, implementation, and testing. Data were collected through observations, Focus Group Discussions (FGDs) with mosque administrators, and literature reviews. Usability was tested using black-box and task-based evaluations. Results: The system generates ISAK 35–compliant reports, including statements of financial position, comprehensive income, cash flow, and changes in net assets. This enables real-time recording and reporting, thereby improving transparency and efficiency. Usability testing showed that administrators found the system to be intuitive and useful, although some struggled with adjustment entries. The system also improves financial literacy and donor confidence. Conclusions: The ISAK 35–based mobile system strengthens mosque financial reporting and offers a practical and replicable model for nonprofit entities. Limitations: The system is limited by database capacity (200 MB, 500 rows), lacks integration with digital payment tools (e.g., QRIS), and does not fully support multi-user or multi-entity functions. Limited accounting knowledge among administrators also affects usage. Contributions: This study presents a digital financial management prototype that integrates ISAK 35 with mobile technology to build donor trust and improve responsible reporting. The model can be adapted for other nonprofits, such as churches, foundations, and NGOs.
Co-Authors Agung Wijanarko, Agung Albarqis, Roni Andrianto, Wahyu ATIK NURMASANI Hendrawati, Berlian Abelita I Made Laut Mertha Jaya Valenty, Yola Andesta Wallu, Fitriani Zoniarti, Zoniarti