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All Journal Jurnal Pengabdian Masyarakat Asia Journal of Golden Generation Economic
APRILIA, HANNY
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Other

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Improving Accounting Competencies Based on SAK ETAP for Inkopad Cooperative Employees through Training Dewi, R. Rosiyana; Arif, Abubakar; Dewi, Risa Nurmala; Aprilia, Hanny; Putri, Amelia Lestari
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.1957

Abstract

Purpose: The purpose of this community service program (PKM) is to enhance the accounting competency of employees at the Inkopad cooperative. This is achieved by addressing the gap in their understanding and application of financial accounting standards, specifically the Entity Without Public Accountability (ETAP). Method: This PKM activity employs a training approach to improve the accounting competency of Inkopad cooperative employees. The training spans over three days and utilizes counseling and case resolution methods to provide a comprehensive understanding of ETAP-based accounting. Practical Applications: This PKM serves a dual purpose. Firstly, it assists cooperative employees in preparing financial reports in accordance with ETAP financial accounting standards. This enables stakeholders to make strategic decisions based on accurate financial information. Secondly, it serves as a practical application of Tridharma PT, an academic activity that allows lecturers and students to apply and share their theoretical knowledge with the community. The outcomes of this PKM will also be utilized in campus learning, thereby bridging the gap between theory and practice. Conclusion: The results of this PKM indicate that through the three-day training using counseling and case resolution methods, participants were able to significantly improve their accounting competency based on SAK ETAP. This suggests that such training programs can be effective tools for enhancing accounting competency in cooperative employees.
Analisis Internal Audit Studi Kasus Laporan Audit Internal Utang Usaha Pada PT. VDC Aprilia, Hanny; Y. Agus Bagus Budi N
Journal of Golden Generation Economic Vol. 2 No. 1 (2026): April 2026 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v2i1.304

Abstract

Tujuan penelitian ini untuk menganalisis dan mengimplementasikan internal audit dalam utang usaha dan pembayaran pada PT. VDC, studi kasus terkait dengan utang usaha Perusahaan terkait secara spesifik. Data diperoleh melalui pemeriksaan dokumen, wawancara dengan pihak terkait, dan peninjauan kebijakan dan prosedur perusahaan yang berkaitan dengan manajemen akun hutang usaha. Proses audit difokuskan pada penilaian kepatuhan terhadap prosedur internal, efektivitas pengendalian internal, dan kesesuaian pelaksanaan pembayaran dengan kebijakan syarat pembayaran yang telah ditetapkan. Hasil penelitian menunjukkan bahwa PT VDC masih mengalami beberapa kasus ketidakpatuhan terhadap prosedur yang berlaku untuk manajemen akun hutang usaha. Ketidakpatuhan ini disebabkan, antara lain, oleh kurangnya integrasi sistem PR, PO, dan akuntansi, yang mengakibatkan inefisiensi, keterlambatan pembayaran, dan peningkatan risiko kesalahan dan potensi kecurangan. Lebih lanjut, pengawasan yang lemah terhadap kepatuhan syarat pembayaran dan frekuensi pembayaran mendesak yang tinggi mencerminkan kelemahan dalam perencanaan anggaran dan alokasi sumber daya. Kondisi ini mengakibatkan kesalahan dalam pelaporan keuangan dan jejak audit yang tidak akurat. Oleh karena itu, penelitian ini menekankan pentingnya memperkuat fungsi audit internal dan integrasi sistem untuk meningkatkan efektivitas pengendalian internal atas hutang usaha di PT VDC.
Co-Authors Abubakar Arif Dewi, R. Rosiyana Putri, Amelia Lestari Risa Nurmala Dewi Y. Agus Bagus Budi N