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All Journal RJABM (Research Journal of Accounting and Business Management) Jurnal ABDINUS : Jurnal Pengabdian Nusantara KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Aktiva: Journal Of Accountancy and Management
Nirwana, Ros
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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STRATEGI PENGELOLAAN PIUTANG: ANALISIS PROSEDUR DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN UMUM DAERAH Rahmi Nadiar; Alfikri, Rahmatullah; Nirwana, Ros
KINDAI Vol 20 No 3 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i3.1741

Abstract

Penelitian ini mengkaji strategi pengelolaan piutang di Perumda XYZ dengan fokus pada prosedur akuntansi dan dampaknya terhadap kinerja keuangan. Tujuan utama penelitian adalah untuk menganalisis pengelolaan piutang dan penghapusan piutang tak tertagih. Metode yang digunakan adalah analisis deskriptif dengan data kualitatif. Piutang Perumda XYZ merupakan populasi, sedangkan sampelnya yaitu piutang selama 7 tahun dari tahun 2012-2017. Hasil penelitian menunjukkan adanya kendala dalam penagihan piutang yang menyebabkan peningkatan jumlah piutang tak tertagih, yang berdampak negatif terhadap laba operasional perusahaan. Kebijakan penghapusan piutang yang tidak terstandardisasi juga berkontribusi pada tingginya nilai piutang di neraca. Penelitian ini memberikan rekomendasi untuk penerapan prosedur pengelolaan piutang yang lebih baik dan perbaikan dalam kebijakan akuntansi guna meningkatkan kinerja keuangan Perumda XYZ. Kata kunci: pengelolaan piutang, prosedur akuntansi, kinerja keuangan, piutang tak tertagih
Digitalisasi dalam UMKM Anak Muda: Pelaporan Keuangan dengan Aplikasi Nirwana, Ros; Marliadi, Reny; Rukman, Rukman
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.23493

Abstract

Digital technology is currently widely used to improve the accuracy, effectiveness, and efficiency of operations in a business/enterprise, both large and small, micro, or medium scale. Financial reporting in MSMEs often only uses simple recording methods and is carried out conventionally. The use of technology in this case is limited to calculating addition, subtraction, multiplication, or division using a calculator while the recording system is carried out traditionally. This community service (PkM) activity is focused on direct assistance and guidance with simulation and participatory methods for MSME Eatspot.id to create accountable financial reporting based on technology. The results of PkM concluded that MSME Eatspot.id has been able to manage and report finances by utilizing technology independently. MSME Eatspot.id partners have been able to implement the transfer of knowledge received regarding the use of the Akuntansiku application
Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability Nirwana, Ros; Anizar, Sriyunia; Jakiroh, Jakiroh; Bintari, Endah Sri
AKTIVA: Journal of Accountancy and Management Vol. 3 No. 1 (2025): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v3i1.4313

Abstract

Purpose: This research aims to test and analyze the influence of the Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distributing questionnaires to managers and employees at the Islamic Boarding School in Martapura city. The number of respondents collected was 32, with a data analysis technique, namely, simple linear regression analysis. Research Findings: The results of the research show that knowledge of the Islamic Boarding School Accounting Guidelines has a positive effect on financial management accountability in Islamic Boarding Schools. Contribution: This research contributed to the understanding of the importance of Islamic Boarding School Accounting Guidelines in improving financial management accountability. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan Pedoman Akuntansi Pondok Pesantren terhadap akuntabilitas pengelolaan keuangan pada Pondok Pesantren di Kota Martapura.Metodologi: Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dengan menyebarkan kuesioner kepada pimpinan dan karyawan Pondok Pesantren di Kota Martapura. Jumlah responden yang terkumpul sebanyak 32 responden, dengan teknik analisis data yaitu analisis regresi linier sederhana.Temuan Penelitian: Hasil penelitian menunjukkan bahwa pengetahuan tentang Pedoman Akuntansi Pondok Pesantren berpengaruh positif terhadap akuntabilitas pengelolaan keuangan di Pondok Pesantren.Kontribusi: Penelitian ini memberikan kontribusi pada pemahaman tentang signifikansi Pedoman Akuntansi Pondok Pesantren dalam meningkatkan akuntabilitas pengelolaan keuangan di Pondok Pesantren.
ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Nirwana, Ros; Lau, Elfreda Aplonia; Kulsum, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
Co-Authors Alfikri, Rahmatullah Anizar, Sriyunia Bintari, Endah Sri Jakiroh Lau, Elfreda Aplonia Rahmi Nadiar Reny Marliadi Rukman Rukman Umi Kulsum