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<![CDATA[METODE LIKUIDASI BANK PADA BANK PERKREDITAN RAKYAT ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v6i3.8903
<![CDATA[This study aims to explain the application of liquidation and accounting methods based on liquidation by LPS in the implementation of liquidation compared with current standards. The methodology in this research is qualitative and the nature of this research is descriptive analysis. Based on the results of this study it is concluded that in the implementation of liquidation there are critical issues that require the attention of LPS such as the fraud rate that occurred before the bank was liquidated, flow of documentation and information of failed bank, personnel readiness, supervision, handling of liquidation assets and limitations of liquidation guidelines. The critical issues encountered above will ultimately affect the recovery rate and the remaining liquidation assets. In relation to the implementation of liquidation-based accounting standards in liquidation implementation, LPS has implemented liquidation-based accounting that partially meets ASU 2013-07, which is related to the measurement of assets and liabilities. However, there are still limitations regarding the reporting of net assets and changes in net assets in the liquidation process periodically]]>
<![CDATA[Analisis Kesiapan Bank Perkreditan Rakyat (BPR) Menghadapi Era Industri 4.0 ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Prasetyo Nugrahanti, Trinandari]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i2.22209
<![CDATA[This paper aims to find out which BPRs have readiness in facing the industrial era 4.0, especially among them is readiness to deal with the changing business environment. In facing the industrial era 4.0, the banking and financial sector needs to adapt to the challenges posed by Fintech in this matter including BPR as one of the players in the financial sector. This research is a quantitative study using descriptive methods. The main data source in this study was obtained through a questionnaire. The population in this study was 1596 rural banks and 167 Islamic rural banks throughout Indonesia with a sample of 97 rural banks consisting of 85 rural banks and 12 Islamic rural banks. Based on this research it can be concluded that there are no BPRs that have readiness that meets “good†category, the maximum achieved is “enoughâ€. BPRs that have sufficient readiness to face the industrial era 4.0 are BPR Book 3 domiciled in urban Java, and BPR Book 3 domiciled in districts on the island of Java. The BPR with the lowest readiness to face the industrial era 4.0 is BPR Book 1 which is domiciled in regencies both outside of Java and in Java.Abstrak. Tulisan ini bertujuan untuk mengetahui BPR mana yang memiliki kesiapan dalam menghadapi era industri 4.0 terutama di antaranya adalah kesiapan untuk menghadapi lingkungan bisnis yang berubah. Dalam menghadapi era industri 4.0, sektor perbankan dan keuangan perlu beradaptasi dengan adanya tantangan yang ditimbulkan oleh Fintech dalam hal ini termasuk BPR sebagai salah satu pemain di sektor keuangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode deskriptif. Sumber data utama dalam penelitian ini diperoleh melalui kuesioner. Populasi dalam penelitian ini adalah 1596 BPR dan 167 BPRS di seluruh Indonesia dengan jumlah sampel 97 BPR yang terdiri dari 85 BPR dan 12 BPRS. Berdasarkan penelitian ini dapat disimpulkan bahwa tidak ada BPR yang memiliki kesiapan yang memenuhi kategori “baikâ€, maksimal yang dicapai adalah “cukupâ€. BPR yang memiliki kesiapan yang cukup menghadapi era industri 4.0 adalah BPR Buku 3 yang berdomisili di perkotaan pulau Jawa, dan BPR Buku 3 yang berdomisili di kabupaten di pulau Jawa. BPR yang paling rendah kesiapannya menghadapi era industri 4.0 adalah BPR Buku 1 yang berdomisili di kabupaten baik di luar Jawa maupun di Jawa.]]>
<![CDATA[FRAUD, ETIKA DAN KEGAGALAN BANK DARI SUDUT PANDANG PEGAWAI ]]>
<![CDATA[Ashari, Hasan]]>;
<![CDATA[Nugrahanti, Trinandari Prasetyo]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v9i2.30651
<![CDATA[This study's purpose to explain the application of ethics and its influence on fraud and bank failures that occur in rural banks (RB) in indonesia from the perspective of employees. This study took a sample of 100 banking practitioners who have the competence and capability to provide information on the facts that occur in rb's operations. The methodology in this study is quantitative, and the nature of this research is descriptive analysis. Based on the study concluded that: (1) RB has understood the importance of applying ethical principles, although not all had implemented them. The ethical principles applied by all RB are committed to customers and maintaining a good reputation. The most ignored ethical principles are the principles of environmentally friendly and employee welfare. So that not all RB have applied ethical provisions under pojk number 4/pojk 03/2015, concerning the implementation of governance for RB, (2) RB understanding and bank supervisors regarding fraud are the same. The ranking order between the understanding of RB and the bank supervisor's' attention in the audit is no different significantly and 3) the caused of ethical violations on RB failure is stronger at 65% compared to ethical violations on fraud at 57%.Keywords: Ethics, Fraud, Bank Failures Abstrak Penelitian ini bertujuan menjelaskan sejauh mana penerapan etika menjadi penyebab terjadinya fraud dan kegagalan bank pada bank perkreditan rakyat (BPR) di indonesia menurut perspektif pegawai BPR. Penelitian ini mengambil sampel 100 praktisi perbankan yang memiliki kompetensi dan kapabilitas untuk memberikan informasi atas fakta-fakta yang terjadi dalam operasional BPR. Metodologi dalam penelitian ini adalah kuantitatif dan sifat penelitian ini deskriptif analisis (analysis descriptive). Sesuai hasil penelitian disimpulkan bahwa 1) BPR telah memahami pentingnya penerapan prinsip etika, walaupun belum seluruhnya dilaksanakan. Prinsip etika yang diterapkan oleh seluruh BPR ialah komitmen kepada nasabah dan “menjaga reputasi baikâ€, sementara prinsip etika yang paling banyak diabaikan adalah prinsip ramah lingkungan dan kesejahteraan pegawai. Sehingga belum seluruh BPR menerapkan ketentuan etika sesuai POJK nomor 4/POJK03/2015 tentang penerapan tata kelola bagi BPR, 2) pemahaman BPR dan pengawas bank tentang fraud sudah sama, urutan peringkat antara pemahaman BPR dan perhatian pengawas bank dalam audit tidak berbeda secara signifikan dan 3) pelanggaran etika menjadi penyebab terjadinya kegagalan BPR lebih kuat yaitu 65% dibandingkan dengan pelanggaran etika menjadi penyebab terjadinya fraud yaitu 57%. Kata Kunci: Etika, Fraud, Kegagalan Bank]]>
<![CDATA[Anatomi Laporan Keuangan Bank Bermasalah Sebelum Pencabutan Ijin Usaha ]]>
<![CDATA[Hasan Ashari]]>;
<![CDATA[Trinandari P Nugrahanti]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17148
<![CDATA[This research based on the many problematic rural banks (BPR) in Indonesia and had declared as failing banks those their business licenses had revoked by the bank supervisory authority. This paper aims to explain the conditions that occurred in the last years of a BPR before experiencing failure and to analyze the causes of this condition based on interviews with practitioners who had taken handle failed bank resolutions and references and financial indicators in the BPR. The bank condition is seen based on the financial reports for the last two years submitted by the BPR to the bank supervisory authority. This research was conducted by conducting interviews, studying literature, and analyzing the main financial ratios of banks by taking a sample of 31 rural banks whose business licenses had been revoked by the bank supervisory authority. The concluding of this study is mismanagement is the main factor that has impacted increasing of Non-Performing Loan (NPL), Operating Expense to Operating Income (OEOI), and Loan to Deposit Ratio (LDR), it Also has consistently decreasing Capital Adequacy Ratio (CAR) and Return on Asset (ROA).]]>
<![CDATA[Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil Ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19? ]]>
<![CDATA[Hasan Ashari]]>;
<![CDATA[Trinandari Prasetyo Nugrahanti]]>
<![CDATA[ Akuntabilitas Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i2.20623
<![CDATA[This paper aims to explain whether flight to quality or the transfer of deposit funds from small banks to large banks actually occurred during the Covid-19 pandemic crisis as suspected by banking analysts. This research is descriptive research with a quantitative approach. The secondary data source in this study was obtained from the website of the Indonesia Deposit Insurance Corporation which lists the value of Commercial Bank Deposits from July 2013 to d. July 2020. Analysis of the data using panel data regression analysis. The results of this study conclude that 1) the Covid-19 pandemic does not significantly affect the performance of small banks in collecting deposits, 2) the Covid-19 pandemic causes flight to quality small bank deposits, namely Book 1 banks, Islamic banks, and regional banks to category banks. others who have large assets and 3) Economic growth does not affect the performance of small banks in collecting deposits during the Covid-19 Pandemic.How to Cite:Ashari, H., & Nugrahanti, T. P. (2021). Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19? Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 215-230.]]>
<![CDATA[PENCATATAN PROVISI PADA OTORITAS PENJAMIN SIMPANAN: (STUDI PADA LEMBAGA PENJAMIN SIMPANAN DI INDONESIA) ]]>
<![CDATA[Hasan Ashari]]>;
<![CDATA[Trinandari Prasetyo Nugrahanti]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v2i1.33
<![CDATA[Penelitian ini bertujuan menjelaskan pencatatan provisi yang dilakukan oleh otoritas penjamin simpanan sesuai standar akuntansi keuangan guna mengakui adanya kewajiban seperti klaim penjaminan simpanan nasabah penyimpan dan/atau gugatan hukum oleh nasabah/pihak terkait dalam rangka pelaksanaan tugas dan fungsi otoritas tersebut sebagai penjamin simpanan nasabah dan resolusi bank. Penelitian ini mengambil Lembaga Penjamin Simpanan sebagai otoritas penjamin simpanan di Indonesia menjadi objek studi melalui wawancara kepada dua orang praktisi akuntansi yang membantu LPS dalam menyusun kebijakan akuntansi LPS dan satu orang pegawai LPS yang menangani fungsi akuntansi. Metodologi dalam penelitian ini adalah kualitatif dan sifat penelitian ini deskriptif analisis (analysis descriptive). Berdasarkan penelitian ini disimpulkan bahwa pencatatan akuntansi LPS dalam pembayaran klaim nasabah mengacu kepada PSAK dan memenuhi syarat untuk mencatat provisi sepanjang seluruh kondisi yang disyaratkan oleh PSAK telah terpenuhi. Provisi yang dicatat LPS tidak menggunakan PSAK 62: Kontrak Asuransi namun berdasarkan pada PSAK 57: Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi. Provisi diakui LPS untuk mencatat: (1) Pembayaran klaim Penjaminan nasabah bank yang dilikuidasi dan (2) gugatan hukum kepada LPS yang berpotensi besar (probable) menimbulkan provisi karena kemungkinan besar terjadi sumber daya keuangan yang keluar pada masa mendatang (dalam waktu 12 bulan kedepan)]]>
<![CDATA[MENURUNNYA PRESTASI AKADEMIS MAHASISWA AKUNTANSI PADA PEMBELAJARAN DARING DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Hasan Ashari]]>;
<![CDATA[Trinandari Prasetya Nugrahanti]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v2i2.66
<![CDATA[This study aims to try to find out what factors influenced student achievement in e-learning during the Covid-19 Pandemic along with Government policies requiring daring learning in tertiary institutions. Daring learning carried out through daring has many limitations, both in terms of faculty and student factors. This research is a descriptive study with a quantitative approach. The primary data source in this study was obtained through a questionnaire. The population in this study were accounting students throughout Indonesia with a sample size of 1087 students randomly in the cities of Java, Sumatra and Madura. This study found that there was a reduced application of learning methods, increased student difficulty, daring learning facilities and infrastructure were not optimal, and daring learning did not benefit students, which in turn led to decreased academic achievement. In this study it was concluded that the factors that influence student academic achievement are the learning design, technical tools in daring learning and the ability of students to carry out individual learning]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Berbasis Aplikasi Digital Untuk UMKM di Wilayah Jakarta Timur ]]>
<![CDATA[Mercurius Broto Legowo]]>;
<![CDATA[Harya Damar Widiiputra]]>;
<![CDATA[Trinandari Prasetya Nugrahanti]]>
<![CDATA[ Jurnal Abdimas Perbanas Vol. 2 No. 2 (2021): Jurnal Abdimas Perbanas ]]>
Publisher : <![CDATA[Perbanas Institute ]]>
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DOI: 10.56174/jap.v2i2.432
<![CDATA[Pengabdian kepada masyarakat merupakan salah satu pilar dari Tri Dharma Perguruan Tinggi. Kegiatan ini dimaksudkan untuk memberikan solusi terhadap permasalahan-permasalahan yang ada di masyarakat tanpa mengharapkan imbalan dalam bentuk apapun. Kegiatan ini dilakukan sebagai bentuk kepedulian dan kerja sama antara kampus Perbanas dengan pelaku Usaha Kecil dan Menengah (UMKM) di daerah Jatinegara. Kegiatan ini dimaksudkan untuk memberikan tambahan pengetahuan dan wawasan bagi pelaku UMKM yang sebagian besar masih melakukan pencatatan secara manual untuk kegiatan usahanya. Dengan adanya pelatihan tersebut maka diharapkan pelaku UMKM dapat memanfaatkan aplikasi “BUKU WARUNG” yang dapat mempermudah pencatatan keuangan dari kegiatan usaha mereka. Kata kunci : Aplikasi Digital, Laporan Keuangan, Pelatihan, UMKM.]]>
<![CDATA[Small and Medium Sized Businesses Strategy Improving in Sustainability Transformation in Agrobussines Sector Industry in DKI Jakarta Area, Indonesia ]]>
<![CDATA[IGP Ratih Andaningsih]]>;
<![CDATA[Trinandari Prasetya Nugrahanti]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Ilomata International Journal of Management Vol 4 No 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijjm.v4i2.692
<![CDATA[The purpose of research is to give contribution of SMEs in strategies and development in agrobusiness sector industry and environmental sustainability of agrobusiness sector.This research analyses small and medium sized businesses strategy improving in sustainability transformation in agrobussines sector industry in DKI Jakarta . The business agriculture needs solution environment and sustainability and transformation development business sector of of agriculute industry certain characteristics.Transformation practically development sector business industry one of the efforts to improve competence and skill and full support from government..This research uses with qualitative description and content analysis methode agrobusiness industry sustainability with in busines agriculture industry with 25 respondens. This agriculture environmentally sustainability business for SMEs focus to improving SMEs agrobusiness industry We summarize the SMEs Agrobusiness sector for development for SMEs Business especially agrobusiseness industry. The limitation of this research is that it is limited to the SMEs business transformation strategy for the sustainability of the agribusiness sector in DKI Jakarta Indonesia.. Thismaterial of sustainability agrobusiness industry and give added value to improving and development longterm progame sustainability agrobusiness..This research provides benefits and opportunities in agrobussines especially in development and implication to the realities of agrobusiness industry sector.]]>
<![CDATA[Small and Medium Sized Businesses Strategy Improving in Sustainability Transformation in Agrobussines Sector Industry in DKI Jakarta Area, Indonesia ]]>
<![CDATA[IGP Ratih Andaningsih]]>;
<![CDATA[Trinandari Prasetya Nugrahanti]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Ilomata International Journal of Management Vol 4 No 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijjm.v4i2.692
<![CDATA[The purpose of research is to give contribution of SMEs in strategies and development in agrobusiness sector industry and environmental sustainability of agrobusiness sector.This research analyses small and medium sized businesses strategy improving in sustainability transformation in agrobussines sector industry in DKI Jakarta . The business agriculture needs solution environment and sustainability and transformation development business sector of of agriculute industry certain characteristics.Transformation practically development sector business industry one of the efforts to improve competence and skill and full support from government..This research uses with qualitative description and content analysis methode agrobusiness industry sustainability with in busines agriculture industry with 25 respondens. This agriculture environmentally sustainability business for SMEs focus to improving SMEs agrobusiness industry We summarize the SMEs Agrobusiness sector for development for SMEs Business especially agrobusiseness industry. The limitation of this research is that it is limited to the SMEs business transformation strategy for the sustainability of the agribusiness sector in DKI Jakarta Indonesia.. Thismaterial of sustainability agrobusiness industry and give added value to improving and development longterm progame sustainability agrobusiness..This research provides benefits and opportunities in agrobussines especially in development and implication to the realities of agrobusiness industry sector.]]>
