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All Journal Journal of Islamic Accounting and Finance Research Jurnal ABDINUS : Jurnal Pengabdian Nusantara Eksos Kapuas
Fiorintari, Fiorintari
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Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province Riyadhi, Baidhillah; Prasetyo, Henri; Fiorintari, Fiorintari
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7422

Abstract

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.
Persepsi Generasi-Z Dalam Penggunaan Fintech Payment Sari, Wida Arindya; Fiorintari, Fiorintari; Ardhi, Qisthi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.509

Abstract

This research is motivated by the rapidly increasing development of technology which certainly makes changes in the application of technology in the financial industry and forms the era of digitalization. The government supports the formation of a cashless society in Indonesia. Financial technology (Fintech) is recognized as one of the most important innovations in the financial industry and is growing rapidly, driven in part by economics, regulation and information technology. This study uses an explanatory survey method with a quantitative approach with the acceptance theory used, namely the modification and development of the Technology Acceptance Model (TAM) theory which focuses on three factors, namely perceived usefulness, perceived ease of use, and perceived risks. There were 392 Generation Z in the Pontianak State Polytechnic Accounting Department who participated in this study. The analysis was carried out using the SmartPLS application. This study found that perceived usefulness, perceived ease of use and perceived risk have a positive relationship and influence the intention to use fintech payments in Generation Z. Keywords: Perception, Fintech, Payments, Generation Z, TAM
Pengaruh Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI Fiorintari, Fiorintari; Widodo, Agus; Mahyus, Mahyus; Sari, Wida Arindya
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.647

Abstract

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.
The Pelatihan Pengelolaan Keuangan dan Pemasaran Produk Pada Destinasi Wisata Kampung Caping Kota Pontianak: KAMPUNG CAPING TOURISM DESTINATION PONTIANAK CITY'S PRODUCT MARKETING AND FINANCIAL MANAGEMENT TRAINING Fiorintari, Fiorintari; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Lestari, Melati Pramudita; Triani, Merry; Rukmi, Murti Puspita; Indriani, Ika Kurnia; Sari, Wida Arindya; Nugroho, Yohanes Adi
Kapuas Vol. 3 No. 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.546

Abstract

The implementation of community service aims to provide training and empower the community regarding the importance of financial management and awareness of the potential of tourist villages. This community service activity is carried out by providing material on simple financial management based on SAK EMKM, and providing an understanding that people can realize and make their living environment a tourist destination. The results of this activity the participants were able and able to compile simple financial reports based on SAK ETAP and were able to describe what potentials exist in the Caping Tourism Village, Pontianak City.
Pelatihan Kewirausahaan dan Strategi Pemasaran Produk Hasil Kerajinan Kelompok PKK pada Desa Wisata Sungai Kupah Kabupaten Kubu Raya Lestari, Melati Pramudita; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Fiorintari, Fiorintari; Triani, Merry; Rukmi, Murti Puspita; Andriana, Susan; Sari, Arindya; Nugroho, Yohanes Adi
Kapuas Vol. 3 No. 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.571

Abstract

The purpose of implementing this community service is to provide training and empower the community regarding the importance of entrepreneurial management and marketing strategies for the products of the PKK group's work in the Sungai Kupah tourist village. This community service activity is carried out by providing material on entrepreneurship and providing an understanding that the community can market handicraft products and make their living environment a tourist destination. The results of this activity the participants were able and able to market handicraft products by utilizing existing digital marketing and were able to describe what potentials existed in Sungai Kupah Tourism Village, Kubu Raya Regency.
Pelatihan Penyusunan Laporan Keuangan pada Pondok Pesantren Al I’tishom Berbasis Komputerisasi Riyadhi, Baidhillah; Fiorintari, Fiorintari; Arindya, Wida Sari; Khamim, Khamim; Kurniasih, Ninik; Farizi, Zulham Al; Prasetyo, Henri
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.16770

Abstract

Al I'tishom Islamic Boarding School Kubu Raya is a boarding school that was just established in 2020. The funds that go to Al I'tishom Islamic Boarding School for the construction of mosques, dormitories, and teachers' residences require the management to make thorough, neat, and transparent reports. . After the issuance of the Decree of the Ministry of Law and Human Rights on behalf of the Spreading Light of Science Foundation which oversees the Al I'tishom Islamic Boarding School, the Al I'tishom Islamic Boarding School Board has a new obligation, namely related to government regulations that require foundations to report financial statements. Based on these two problems, the proposed solution is to provide training in the preparation of computer-based financial reports. The purpose of this activity is to improve Islamic boarding school human resources in compiling computerized financial reports and according to accounting standards. The implementation of this activity uses a participatory approach with activity stages starting from observation/interviews for needs analysis, preparation, training, mentoring, and finalizing financial reports. The results of this activity enable Islamic boarding school HR to record financial transactions in an orderly manner, operate financial applications (Ai-Lemdik) properly, and understand the basics of accounting according to Islamic boarding school accounting standards. The conclusion of this activity shows that training must be accompanied by assistance to achieve maximum results. Islamic boarding school HR admitted that it was really helped in understanding the basics of Islamic boarding school accounting and the implementation of financial records through computerization with assistance, especially direct assistance (face to face). The use of Ai-Lemdik is very helpful for the Islamic boarding school financial team in carrying out financial bookkeeping. So that the output in the form of the financial statements of the Al I'tishom Islamic Boarding School in 2020 can be completed.
Co-Authors Agus Widodo Ardhi, Qisthi Arindya, Wida Sari Baidhillah Riyadhi Cahyowati, Anik Damayanti, Elok Farizi, Zulham Al Indriani, Ika Kurnia Khamim, Khamim Kurniasih, Ninik Lestari, Melati Pramudita Mahyus, Mahyus Merry Triani Murti Puspita Rukmi Prasetyo, Henri Sari, Arindya Sari, Wida Arindya Wana, Desty Yohanes Adi Nugroho