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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Slamet Soesanto
Institut Teknologi dan Bisnis Swadharma
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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ANALISIS PERTUMBUHAN TRANSAKSI SIMPAN PINJAM KKOPERASI SEBELUM DAN SELAMA PSBB STUDI KASUS PADA KOPERASI KARUNIKA Erman Sutandar; Slamet Soesanto
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The basis of cooperative activities is cooperation which is considered as a way to solve various problems faced by each member. Moreover, during this PSBB period, there were many people whose income was reduced. Therefore, it is appropriate for cooperatives to be important in the economic system of a country in addition to other economic sectors. In January 2020 the number of borrowers at the Karunika cooperative was 51 with a loan amount of Rp. 1,114,980,161, -. And in February 2020 the number of borrowers decreased to 41 people with a loan amount of Rp. 524,916,840, - decreased by 52.9% from January. However, at the end of the first quarter in March 2020 the number of borrowers had jumped dramatically to 97 people with a loan amount of Rp. 1,983,962,076, - increased by 277% from the previous month. Even though it does not have a significant financial contribution to increasing SHU, the Koperasi Karunika savings and loans business has fulfilled the purpose of establishing this cooperative, namely the welfare of its members. This can be seen from year to year there is an increase in the number of loans and the amount of funds lent
ANALISIS SISTEM AKUNTANSI PENGELOLAAN UANG PERJALANAN DINAS DI INSPEKTORAT IV ITJEN KEMENDIKBUDRISTEK RI Slamet Soesanto; Haryanto Haryanto
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.130

Abstract

Within the scope of government, the Accounting System is a systematic series of procedures, operators, equipment, and other elements to realize the accounting function from transaction analysis to financial reporting within government organizations. As the object and location of research, Inspectorate IV is one of the inspectorates within the Inspectorate General of the Ministry of Education and Culture, where official travel activities are carried out repeatedly by the Government Internal Supervisory Apparatus to support its functions and responsibilities. During the study, the researcher noted that the process of financial administration and management of official travel documents had not been supported by an integrated information system from the issuance of assignment letters to the issuance of official travel receipts. This results in a less effective and efficient process, both in terms of time and budget due to the open level of errors in entering the required data. Administrative Inspectorate IV needs to build an integrated information system for the process of managing official travel in terms of finances and documentation
IMPLEMENTASI SISTEM AKUNTANSI PENGHAPUSAN BARANG MILIK NEGARA MENGACU PADA PERATURAN PEMERINTAH Slamet Soesanto; Ni Made Artini; Aurelia Sybill Putri Ruhiyat
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.312

Abstract

State Property (SP) are all goods purchased or obtained at the expense of the State/Regional Revenue and Expenditure Budget or originating from other legitimate acquisitions. The Land Office as the proxy for goods users needs to manage SP so that every existing SP is under control, both physically and administratively. This paper discusses the SP Write-Off Accounting System at the Land Office. The research method is through observation at a District Land Office. Primary data and secondary data were obtained by means of interviews, literature and documentation. The data were then analyzed descriptively. The conclusion of this study found that the SP write-off process required quite a long time when submitting a proposal to the Property User, as well as the occurrence of failed auctions. The District Land Office studied has been able to overcome these problems by referring to the applicable provisions.Barang Milik Negara (BMN) adalah semua barang yang dibeli atau diperoleh atas beban Anggaran Pendapatan dan Belanja Negara / Daerah atau berasal dari perolehan lain yang sah. Kantor Pertanahan selaku kuasa pengguna barang perlu melakukan pengelolaan BMN supaya setiap BMN yang ada terkendali, baik secara fisik maupun administrasi. Paper ini membahas Sistem Akuntansi Penghapusan BMN di Kantor Pertanahan. Metode penelitian melalui observasi di salah satu Kantor Pertanahan Kabupaten. Dari wawancara, studi pustaka, dan dokumentasi diperoleh data primer dan data sekunder, kemudian dianalisis secara diskriptif. Kesimpulan dari penelitian ini mendapati bahwa proses Penghapusan BMN membutuhkan waktu yang cukup lama ketika mengajukan proposal ke Pengguna Barang, serta terjadinya gagal lelang. Kantor Pertanahan Kabupaten yang diteliti sudah mampu mengatasi permasalahan tersebut dengan mengacu kepada ketentuan yang berlaku
PELATIHAN MANAJEMEN PERJALANAN DINAS BAGI SISWA SMK LINK & MATCH KOTA TANGERANG SELATAN Slamet Soesanto; Alida Wahyuni; Erman Sutandar; Dhenok Darwanti; Siti Maryam
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 1, No 02 (2023): SWADIMAS EDISI JULI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol1no02.373

Abstract

Good business travel management will have a positive effect on the smooth running of a company's business. Business travel is one of the tasks given by superiors to their subordinates to perform in activities such as work visits, education, and training activities which are funded directly by the company. In arranging and preparing for business trips, it must include the documents needed for the travel, confirmation of tickets and hotels, making travel schedules, besides everything that can support the success and comfort of employees on official trips. The Objective is for Link and Match Vocational High School students to understand how to manage a good business trip. The activity performed using the training method on campus 2 of the ITB Swadharma which was attended by 65 SMK Link and Match students. The result of the activity is the increased knowledge and skills of the attendents regarding the management of official travel with the help of information technology.Manajemen perjalanan dinas yang baik akan memberikan pengaruh positif terhadap kelancaran bisnis suatu perusahaan. Perjalanan dinas merupakan salah satu tugas yang diberikan oleh atasan kepada bawahannya untuk mengikuti kegiatan seperti kunjungan kerja, kegiatan pendidikan dan latihan (diklat) yang dibiayai langsung oleh perusahaan. Dalam mengatur dan menyiapkan perjalanan dinas harus dilakukan meliputi dokumen yang dibutuhkan dalam perjalanan, konfirmasi tiket dan hotel, pembuatan jadwal perjalanan, serta segala sesuatu yang dapat menunjang keberhasilan dan kenyamanan pegawai dalam perjalanan dinas. Tujuan dari kegiatan PKM ini adalah agar Siswa SMK Link and Match bisa memahami bagaimana mengelola perjalanan dinas yang baik. Kegiatan dilakukan dengan metode pelatihan di kampus 2 Institut Teknologi dan Bisnis Swadharma yang diikuti oleh 65 siswa SMK Link and Match. Hasil kegiatan yaitu meningkatnya pengetahuan dan keterampilan dari peserta terhadap pengelolaan perjalanan dinas dengan bantuan teknologi informasi.
PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN SUB SEKTOR PERHOTELAN YANG TERDAFTAR DI BEI PERIODE 2020-2023) Novia Mulaningsih; Tatyana Tatyana; Slamet Soesanto; Indri Damayanti
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.775

Abstract

This study aims to analyze the effect of profitability, asset growth, and liquidity on capital structure in hospitality sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The method used in this study is a quantitative, multiple linear regression approach. The data used is secondary data obtained from the annual financial reports of companies listed on the IDX. The independent variables in this study include profitability, measured by Return on Assets (ROA), asset growth, measured by the percentage increase in total assets, and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is capital structure as measured by the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). The results show that profitability negatively affects capital structure, suggesting that higher profitability is associated with greater reliance on internal funding. Asset growth has a positive effect on capital structure, suggesting that companies with high asset growth use more debt. Meanwhile, liquidity harms capital structure, suggesting that companies with high liquidity tend to reduce their debt use. These findings provide implications for company management in designing optimal financing strategies and serve as considerations for investors in assessing investment risks in the hospitality sector.Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, pertumbuhan aset, dan likuiditas terhadap struktur modal pada perusahaan sub-sektor perhotelan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di BEI. Variabel independen dalam penelitian ini meliputi profitabilitas yang diukur dengan Return on Assets (ROA), pertumbuhan aset yang diukur dengan persentase kenaikan total aset, serta likuiditas yang diukur dengan Current Ratio (CR). Sementara itu, variabel dependen adalah struktur modal yang diukur dengan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh negatif terhadap struktur modal, yang berarti perusahaan dengan profitabilitas tinggi cenderung menggunakan sumber pendanaan internal. Pertumbuhan aset berpengaruh positif terhadap struktur modal, menunjukkan bahwa perusahaan yang mengalami pertumbuhan aset yang tinggi lebih banyak menggunakan utang sebagai sumber pembiayaan. Sementara itu, likuiditas berpengaruh negatif terhadap struktur modal, yang mengindikasikan bahwa perusahaan dengan likuiditas tinggi cenderung mengurangi penggunaan utang. Temuan ini memberikan implikasi bagi manajemen perusahaan dalam merancang strategi pembiayaan yang optimal serta menjadi pertimbangan bagi investor dalam menilai risiko investasi di sektor perhotelan
Co-Authors Alida Wahyuni Aurelia Sybill Putri Ruhiyat Dhenok Darwanti Erman Sutandar Haryanto Haryanto Indri Damayanti Ni Made Artini Novia Mulaningsih Siti Maryam Tatyana Tatyana