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All Journal Jurnal Bisnis Terapan Smart Dedication: Jurnal Pengabdian Masyarakat
Agung Sriwardhani
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Nursing Public Health Social Sciences

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PENERAPAN PSAK NO. 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA UNIVERSITAS SURABAYA Agung Sri Wardhani; Bambang Herwanto
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.355 KB) | DOI: 10.24123/jbt.v1i01.329

Abstract

Pension scheme is the employees’ income management program that can be set aside during the employment period and it is invested so when the employees are retired, they receive the pension money regularly during their lifetime. The managers of pension fund in presenting the financial statements must refer to the prevailing rules. Guidelines of organizing financial statements for pension fund has been set in Undang Undang No. 11. Tahun 1992. Besides that, it has to be consistent with PSAK (Pernyataan Standar Akuntansi Keuangan – Standard Statement of Financial Accountancy ) No. 18. The purpose of this research is to find out and analyze the application of PSAK no. 18 on the management of pension fund in Universitas Surabaya (UBAYA). The research method used is qualitative descriptive. The result of the research showed that overall UBAYA’s management of pension fund is already matched with PSAK no. 18.
EVALUASI PENERAPAN PSAK NO. 45 DAN PENGENDALIAN INTERNAL GEREJA DI WILAYAH SURABAYA, SIDOARJO DAN GRESIK Agung Sriwardhani
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4453

Abstract

Abstract This study aimed to evaluate the application of PSAK 45 accounting and internal control in 32 churches in the Surabaya, Sidaorjo and Gresik areas. The method used in this research was descriptive research by comparing the results of the study with existing theories. These are the results of this study. First, There is no strict separation of functional responsibilities, where the 26 churches have not separated the functions, while another 12 churches have clearly separated the responsibilities. Second, only 5 churches have implemented complete accounting records starting from the use of journals, general ledgers and financial reports produced by the church in accordance with PSAK 45.Third, the implementation of healthy practices in carrying out their duties and functions has not been implemented properly due to the small number of church administrator. Fourth, Employees do not have the appropriate quality and responsibility yet, because it is difficult to find people who are committed to doing services in the church. Keywords: church accounting, psak 45, church finances, internal control.
WHAT DO SHARIAH BOARDS THINK ABOUT AI? Nurfarahin Mohd Haridan; Hamizi Nurfarahin; Agung Sriwardhani; Nur Hani Binti Ithanin; Mohamad Azmi Nias Ahmad
Jurnal Bisnis Terapan Vol. 7 No. 2 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i2.6061

Abstract

This paper provides a critical discussion on the functions and capabilities of Shariah boards, considering their ultimate authority in delivering Shariah assurance to stakeholders of Islamic banks. The primary objective of this initiative is to enhance the proficiency of Islamic banking in the realm of digital finance advancement while ensuring rigorous adherence to Shariah principles. This paper discusses the significance of robo advisory in facilitating real-time Shariah counsel by Shariah boards. Additionally, it highlights the potential of blockchain management systems (BMS) in augmenting the monitoring function of Shariah boards, namely in conducting reviews and audit assessments to ensure Shariah compliance in Islamic banks.
Scale Up Eduwisata COD Tegal Klopo Desa Pacet Mojokerto Berbasis Digitalisasi Levi Martantina; Diah Anugrah Sharasanti; Agung Sriwardhani; Edith Primadiana Tedjokusumo
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i1.12

Abstract

Program Matching Fund (MF) berperan penting untuk kemajuan COD Tegal klopo dengan cara memberikan pelatihan administrasi keuangan, pelayanan pelanggan dan juga promosi. Pelatihan dilaksanakan selama 8 bulan secara bertahap, kegiatan ini bertujuan untuk mengatasi persoalan sosial ekonomi. Pengabdian tersebut berlokasi di wilayah Kecamatan Mojokerto desa Pacet Mojokerto, Jawa Timur. Beberapa permasalahan yang dihadapi, antara lain: (1) dalam bidang pembukuan selama ini pihak pengelola tidak pernah melakukan pencatatan dan pengelolaan keuangan secara profesional (2) pelayanan pelanggan (3) dalam bidang manajemen yaitu kurangnya pemahaman mitra mengenai pengelolaan bisnis dan belum adanya jiwa entrepreneur. Dari pelaksanaan Program Matching Fund Vokasi 2023 Politeknik Ubaya banyak sekali kemajuan yang dirasakan baik oleh Mitra yaitu COD Tegal Klopo maupun dari Tim Politeknik Ubaya. Terkait dengan Pembenahan Tata Kelola Manajemen Pariwisata. Terkait dengan  Pengelolaan Wisata Alam Berbasis Teknologi (Atrantion) telah ditambahakan beberapa Media Sosial yang didalamnya terdapat foto-foto dan video konten yang bisa digunakan untuk memperkenalkan destinasi wisata COD Tegal Klopo serta untuk pengembangan wisata Camping COD Tegal Klopo telah dibentuk Manajemen Event berupa Paket Wisata Camping, yaitu Paket Wisata Family Camp, Family Camp Plus, Paket Adventure Camp, serta Paket Outbound. Terkait Pembenahan dan Pengelolaan Administrasi Wisata COD Tegal Klopo, COD Tegal Klopo telah merapikan laporan keuangannya menggunakan Aplikasi Si Apik. Adapun hasil yang didapatkan dari pengabdian ini  adalah peningkatan motivasi mitra dalam berwirausaha, promosi melalui media sosial, dan kesadaran untuk membuat pembukuan
Co-Authors Bambang Herwanto Diah Anugrah Sharasanti Edith Primadiana Tedjokusumo Hamizi Nurfarahin Levi Martantina Mohamad Azmi Nias Ahmad Nur Hani Binti Ithanin Nurfarahin Mohd Haridan