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All Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Comprehensive Science Justika : Jurnal Sistem Informasi Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Calista, Calista
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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PRAKTIK ISAK 35 ATAS PENGELOLAAN PEWARTAAN FINANSIAL ORGANISASI NON-LABA DI GEREJA KATEDRAL ST. THERESIA LISIEUX SIBOLGA Purba, Sahala; Calista, Calista
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 3 No 2 (2023): JUSTIKA : Jurnal Sistem Informasi Akuntansi
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v3i2.2961

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at St. Paul's Cathedral Paul Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports.
Tantangan dan Peluang Blockchain di Era Digital dalam Bidang Keamanan Data dan Transaksi Digital Felicia, Felicia; Elvilie, Elvilie; Calista, Calista; Chic, Sebastian Areen; Bilqisthi, Muhammad Fardian; Joosten, Joosten
Journal of Comprehensive Science Vol. 3 No. 11 (2024): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v3i11.2887

Abstract

The digital era has changed the way we interact, conduct transactions, and store data. However, the security challenges related to data and transactions are now becoming more pressing. Cybercrime becoming increasingly sophisticated threatens the integrity and trust in digital systems. Blockchain technology, which is decentralized and records transactions permanently and transparently, has emerged as a promising solution. This article will discuss the potential of blockchain in enhancing data and transaction security in the future. We will review how blockchain builds a secure system with distributed and encrypted data, making it difficult to alter or hack. This technology supports verified and tamper-proof transactions, which in turn reduces the risk of fraud and increases trust in the financial system. Blockchain is considered an important step in protecting digital infrastructure and sensitive information. With features of decentralization, transparency, and strong cryptography, blockchain offers a high level of security that is difficult to manipulate. This article reviews the potential of blockchain in enhancing data and transaction security, as well as the challenges that need to be addressed. It was found that blockchain provides high-level security through decentralization, transparency, and strong cryptography. In addition, blockchain offers efficiency, automation through smart contracts, and the potential for widespread application across various sectors. Although there are limitations and challenges, collaborative efforts and continuous innovation can strengthen the role of blockchain in securing data and transactions in the future. It is hoped that this article provides a deeper understanding of the role of blockchain in addressing current and future digital security challenges, as well as how this technology can help create a safer and more trustworthy digital environment.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pergantian Auditor Terhadap Audit Report Lag Calista, Calista; Iskandar, Deni; Frederica, Diana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.394

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari profitabilitas, ukuran perusahaan, dan pergantian auditor terhadap audit report lag. Penelitian dilakukan terhadap 147 sampel yang diperoleh dari laporan keuangan 49 perusahaan dalam periode 2017-2019. Melalui penelitian ini , kami menemukan hasil bahwa: (1) Profitabilitas berpengaruh negatif terhadap audit report lag, (2) Ukuran perusahaan tidak berpengaruh terhadap audit report lag, dan (3) Pergantian auditor tidak berpengaruh terhadap audit report lag.
PRAKTIK ISAK 35 ATAS PENGELOLAAN PEWARTAAN FINANSIAL ORGANISASI NON-LABA DI GEREJA KATEDRAL ST. THERESIA LISIEUX SIBOLGA Purba, Sahala; Calista, Calista; Calista
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 3 No 2 (2023): JUSTIKA : Jurnal Sistem Informasi Akuntansi
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v3i2.2961

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at St. Paul's Cathedral Paul Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports.
Sosialisasi ISAK 35 dalam Organisasi Non Laba di Panti Asuhan Penuh Pengharapan Purba, Sahala; Sitohang, Santy Aji; Calista, Calista; Siahaan, Lassio; Mekarius, Mekarius; Sianturi, Vemi
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13701

Abstract

Banyak Panti Asuhan yang ada di Sumatera Utara, namun tidak ada satupun yang berkembang karena donatur yang tergerak untuk berdonasi tidak ada yang tetap maupun konsisten. Alasannya adalah karena donatur tidak percaya pada tata kelola panti asuhan. Hal ini disebabkan karena pihak panti asuhan belum menciptakan laporan keuangan yang layak dan memadai. Tujuan sosialisasi adalah untuk meningkatkan kemampuan panti asuhan sebagai fasilitas perawatan dalam hal mempertanggungjawabkan donasi yang diberikan donatur yakni dengan membuat laporan keuangan yang memenuhi kete ISAK 35. Objek penelitian dalam sosialisasi ini adalah Panti Asuhan Penuh Pengharapan yang berlokasi di Jalan Pembangunan Nomor 86 Beringin, Kecamatan Medan Selayang, Kota Medan, Provinsi Sumatera Utara. Metode penelitian yang diterapkan meliputi wawancara terhadap pihak pengasuh panti asuhan terkait pembukuan keuangan di panti itu dan bagaimana bentuk pertanggungjawaban atas donasi dari donatur, kemudian kami memaparkan kepada pengelola panti bagaimana pembukuan dan pengolahannya sesuai dengan standar yang berlaku (ISAK 35). Pengkomunikasian dan kunjungan ini dilaksanakan pada tanggal 8 Desember 2023 dengan narasumber yakni pengasuh sekaligus istri pemilik panti asuhan serta media berupa handphone sebagai alat perekam, handout ISAK 35, kertas dan pulpen. Adapun hasil penelitian yang didapatkan adalah pengelolaan panti asuhan belum mengetahui bagaimana bentuk pelaporan yang sesuai standar dan antusias untuk mengetahui dan membuat pertanggungjawaban yang sesuai standar ISAK 35, sehingga untuk jangka panjang di masa depan panti asuhan ini mampu tumbuh dan menjadi lebih baik lagi seperti sektor sosial lain.
Co-Authors Bilqisthi, Muhammad Fardian Calista Chic, Sebastian Areen Deni Iskandar Diana Frederica Elvilie, Elvilie Felicia Felicia Joosten Joosten Mekarius, Mekarius Sahala Purba Siahaan, Lassio Sianturi, Vemi Sitohang, Santy Aji