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OPTIMALISASI PENGGUNAAN TEKNOLOGI INFORMASI DALAM PENATAUSAHAAN ASSET/ BARANG MILIK DAERAH Rachmawati, Rima; Arwati, Dini; Herawati, Shinta Dewi; Arnan, Sendi Gusnandar
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.15159

Abstract

The purpose of this study is to find out the effect of the use of information technology in the administration of Assets. Asset management is not just administrative but more than an asset manager's effort to improve efficiency, effectiveness and increase asset added value assets itself. Government regulations regulate asset management through the use of information technology in the administration of assets, including bookkeeping, inventory and reporting activities. This research was conducted in the regional government work unit of Garut Regency which has implemented the Regional Goods Cycle Information Technology Application (ATISISBADA). The results of the study concluded that the optimal use of information technology in the ATISISBADA application was able to increase the effectiveness of assets administration activities. The implications of the results of this study are efforts to solve the problems that occur, namely optimizing the use of ATISISBADA in asset management activities in regional government.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN TRANSPORTASI Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, R. Roosaleh; Prayitno, Yogo Heru
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 1 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i1.44506

Abstract

Financial performance or profitability is very critical for a company. The financial performance can support management in making decisions. The better the financial performance, the higher the company value. This research aimed to determine the influence of corporate social responsibility and leverage on company performance. The method used in this research was a descriptive method using a quantitative approach. The sample selection applied in this research was a non-probability sampling technique using a purposive sampling method. The data analysis technique adopted the Multiple Linear Regression equation. Based on the research results, Corporate Social Responsibility has no effect on company performance. Transportation companies are encouraged to put more effort into implementing Corporate Social Responsibility in order to increase company value. Meanwhile, leverage for transportation companies is an important factor in improving company performance.
PENGEMBANGAN KAPASITAS SUMBER DAYA MANUSIA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Ikram, Syafrizal; Suryana, Suryana; Arnan, Sendi Gusnandar
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 1 (2025): Periode April 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i1.5520

Abstract

Mosque-based sharia cooperatives are increasing in number in Bandung City. The problem faced by mosque-based sharia cooperatives is the limited capacity of human resources to prepare integrated and up-to-date sharia cooperative financial reporting. Many managers of sharia cooperatives do not have the skills to prepare financial reports based on sharia accounting standards needed to meet job demands. In addition, the lack of training programs is an obstacle to the ability of cooperative managers because training programs require costs for human resource development so that managers can meet the expected standards. Managers also have difficulty adapting to the development of accounting application technology, which can reduce the competitiveness of cooperatives in the business environment. This community service aims to provide management with knowledge about preparing financial reports that comply with standards and how to implement financial accounting for sharia cooperatives in the city of Bandung. The software used is Accurate. Accurate was developed with the aim of continuing to provide ease of financial recording with PSAK standards for various types of businesses from MSMEs to large companies. This activity was carried out by a group of lecturers from the Bachelor of Accounting study program at Widyatama University in collaboration with the economics sector of the Bandung City MUI and the mosque cooperative center. The implementation method is carried out in four stages, namely preparation, training, evaluation and reporting, and mentoring. The administrators of sharia cooperatives feel they have gained direct knowledge of the subject matter so they are able to prepare sharia cooperative financial reports based on sharia accounting standards.
Pelatihan Akuntansi Dasar dan Pelaporan Keuangan Desa se-Kecamatan Balubur Limbangan Kabupaten Garut Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Dewa Brata, Ignatius Oki; Laksono, T.Y., R. Roosaleh; Prayitno, Yogo Heru
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4962

Abstract

Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan untuk aparatur Desa dan BUMNDes di wilayah kecamatan Balubur Limbangan Kabupaten Garut. Kegiatan abdimas ini bertujuan untuk meningkatkan kemampuan dan pemahaman tentang Akuntansi, pengelolaan, pelaporan dan pertanggungjawaban keuangan Desa. Masih adanya desa yang belum efektif dalam pengelolaan keuangan desa, juga terkait dengan pertanggung jawaban pengelolaan keuangan, pengelolaan asset dan regulasi merupakan masalah yang sedang dihadapi desa. Selain itu, masih kurangnya pengetahuan dan pemahaman akuntansi khususnya mengenai penatausahaan dan pelaporan keuangan di Desa. Oleh sebab itu kami sebagai tim pengabdian kepada masyarakat berupaya dengan bimbingan teknis, pelatihan dan workshop Akuntansi ini akan mampu meningkatkan pengetahuan dan pemahaman serta keterampilan aparatur desa dalam menyusun laporan keuangan yang sesuai standar akuntansi, dan peraturan pemerintah.