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All Journal SEIKO : Journal of Management & Business Aksara: Jurnal Ilmu Pendidikan Nonformal Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Pengabdian kepada Masyarakat International Journal of Social Science juremi: jurnal riset ekonomi Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Media Bina Ilmiah Basic and Applied Accounting Research Journal Jurnal Manajerial dan Bisnis Tanjungpinang Economic, Accounting Scientific Journal (CASH)
Sitepu, Andres Putranta
Prodi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Aksara: Jurnal Ilmu Pendidikan Nonformal

 1 
Analisis Akuntabilitas Laporan Pertanggungjawaban Dalam Pengelolaan Dana Bop Paud Pada Pemerintah Kota Tanjungpinang Nurfitri Zulaika; Mayang Lestari; Budi Zulfachri; Andres Putranta Sitepu; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1325-1334.2022

Abstract

The purpose of this study is to find out how the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds and to determine whether the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds is accountable in accordance with applicable regulations. This research belongs to the type of qualitative research, namely research conducted by analyzing all the data used to determine the accountability of accountability reports in managing PAUD BOP funds at the Tanjungpinang City Government. The data used in this study are primary and secondary data. Data collection techniques used in this research are literature study, observation, interviews, and documentation. The data analysis used is qualitative analysis. The results showed that (1) the provision of PAUD BOP funds was in accordance with the BOP PAUD technical guidelines, (2) there were still some schools that did not follow the requirements in the PAUD BOP technical instructions to upload the number of students at the Dapo of PAUD Dikmas, (3) the allocation and the distribution of BOP PAUD funds is in accordance with the BOP PAUD technical instructions, (4) the use of PAUD BOP funds is in accordance with the BOP PAUD technical guidelines, (5) the reporting of PAUD BOP funds is not in accordance with the technical instructions because there are still PAUD institutions that are late in reporting accountability reports.
Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini Muhammad Isa Alamsyahbana; Budi Zulfachri; Nurfitri Zulaika; Andres Putranta Sitepu; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1343-1356.2022

Abstract

Kecurangan dapat terjadi dimana saja baik dilakukan dalam sektor pemerintahan maupun swasta untuk memperoleh keuntungan secara pribadi maupun kelompok. Salah satu kasus kecurangan juga pernah terjadi pada perusahaan PT Asuransi Central Asia Cabang Batam, dimana terdapat beberapa oknum yang terindikasi telah melakukan kecurangan dan ditindak lebih jauh oleh auditor eksternal. Adapun tujuan penelitian ini yaitu mengetahui pemahaman perusahaan tentang konsep fraud dan pencegahannya, 2) mengetahui penerapan sistem pengendalian internal pada perusahaan dalam mendeteksi fraud secara dini dan 3) mengetahui tentang konsep akuntansi forensik yang diterapkan oleh perusahaan dalam pendeteksian fraud secara dini. Penelitian merupakan penelitian deskriptif kualitatif dengan menggunakan tiga metode pengumpulan data, yaitu partisipasi, observasi dan wawancara. Hasilnya menunjukkan bahwa perusahaan telah mengetahui konsep kecurangan dan pencegahannya dengan baik. Penerapan sistem pengendalian internal perusahaan pada dasarnya telah dijalankan dengan baik, dengan terpenuhinya berbagai komponen yang membentuk pengendalian internal yang kuat dan konsepsi akuntansi forensik telah dilaksanakan dengan baik di dalam perusahaan.
Co-Authors Agnes Edelia Safha Putri Anugerah Ridho As Sahara, Masyitah Aulia Dewi Gizta Boyke Aldi Satria Budi Zulfachri Chandra Saputra, Novi Charly Marlinda Chartady, Rachmad Erieska Putri Evyana Putri Sulfat Finalesvita Br. Nasution Fiona Fiona Firman Ardiansyah Friassantano, Risgar Galuh Maulida Rini Hardiansyah, Ricky Hasnarika, Hasnarika Irvan Maulana Josephine Adrianata Juhli Edi Suranta Simanjuntak Lora Fegy Harahap Maryati Maryati Masyitah As Sahara Mayang Lestari Muhammad Fachri Riauan Muhammad Isa Alamsyahbana Muhammad Rizki Nasution, Finalesvita Br. Natasya Sarasafika Novi Chandra Saputra Nur Afni Wahyuni Nurfitri Zulaika Nurlela Sari Okky Ariandy Oktavianka, Fanny Pardede, Ranat Mulia Ramadhona, Herpandi, Salihi Salihi Salihi, Salihi Sambodo, Bambang Satria, Hendy Sri Kurnia Sri Kurnia Sry Yuliany Sudirman Sudirman Tertia Theola Tommy Munaf Utami, Ranti Waode Irnovadila Wijaya, Wirna Wira, Novento Yanto, Meidi Yulia Wilujeng