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All Journal JURNAL LENTERA BISNIS Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Eksos COMMUNITY : Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA AKUNTANSI JURNAL ABDIMAS PLJ Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Hendreo, Chornolius
POLITEKNIK NEGERI PONTIANAK
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Pandemi Virus Corona dan Informasi Akuntansi terhadap Kelangsungan Usaha Mikro, Kecil, dan Menengah Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.367

Abstract

The purpose of this study was to see the effect of the coronavirus pandemic and accounting information on business continuity. The method of this research is the level of clarity (explanatory) and this type of research is quantitative by conducting surveys and distributing questionnaires to MSME actors in Kapuas District. After the respondent fills out the questionnaire, the data will be processed and presented in the form of a Likert scale. Respondents in this study were SMEs in Kapuas District in Sanggau District. The results of this study show that the independent variables jointly affect business continuity (MSMEs), while partially the product selling price and cost of production have a significant effect on the business continuity variable (MSMEs). For the variables of the corona pandemic, financial reports, and effective planning do not affect business continuity. This study also shows that the influence of independent variables on business continuity (MSMEs) has a figure of 27.7%, for the rest it has a figure of 72.3% caused by other factors.
FIRM SIZE MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Rahman Sastrawan; Ariefanda Iqbal Perdhana; Chornolius Hendreo
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.718

Abstract

The establishment of a company can advance the economy and improve people's welfare. However, companies are also required to be able to increase the welfare of shareholders by increasing the value of the company. There are several factors that influence company value, namely corporate social responsibility (CSR) and good corporate governance (GCG). This study aims to see how much influence CSR and GCG have on company value, while firm size is a moderating variable for companies registered at CGPI for the 2017-2021 implementation period. This study uses the method of clarity (explanation) with secondary data (financial reports and CGPI data). Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results of the study show that CSR carried out by companies does not have a significant impact on firm value even though it is reinforced by firm size, while GCG influences firm value by strengthening firm size. This research is useful as a research reference in the field of accounting, as well as providing information in making investment decisions in a company.Key words: Corporate Social Responsibility, Good Corporate Governance, Company Size, Company
ANALISIS MODEL PEMBELAJARAN THINK PAIR SHARE (TPS) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA JURUSAN AKUNTANSI PSDKU POLNEP DI KABUPATEN SANGGAU Nia Pratiwi; Chornolius Hendreo; Ermina Toliang
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 1 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i1.2237

Abstract

The Think Pair Share (TPS) learning model is one of the learning models that need to be used in the implementation of teaching and learning activities, because the Think Pair Share (TPS) model is designed to invite students to think about finding answers to a question from a concept through a group (in pairs). One of the problems faced in accounting learning is the low student accounting learning outcomes because lecturers always use the lecture method so there is less interaction. This study aims (1) to find out how to analyze the Think Pair Share (TPS) learning model to improve student learning outcomes in joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district (2) to find out how student learning outcomes are accounting in the joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district after analyzing the Think Pair Share (TPS) learning model. This type of research is Classroom Action Research. This research was conducted in 2 cycles, using pre-test and post-test cycles, second cycle using post-test. Sources of data obtained from lecturers and students. The data collection techniques by means of interviews, observation, and documentation.
ANALISIS FUNDAMENTAL CRYPTOCURRENCY TERHADAP FLUKTUASI HARGA (STUDI KASUS CRYPTOCURRENCY KOIN CARDANO PERIODE 2022-2023) Chornolius Hendreo; Nia Pratiwi; Syarif Muhammad Ilham
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.920

Abstract

This research aims to analyze Cryptocurrency Fundamentals Against Price Fluctuations (Case Study of Cardano Coin Cryptocurrency for the period 2022 to 2023). This research will analyze the relationship between fundamental factors which include variables such as market capitalization and trading volume with Cardano Coin price fluctuations. This research was conducted at the explanatory level, which aims to explain the causal relationship between the variables involved through hypothesis testing. The method used in this research involves data processing using the SPSS version 26 program. The research results show that the two independent variables, namely Average Trading Volume (X1) and Average Market Capitulation (X2), have a significant influence on Average Price -average (Y) on Cardano cryptocurrency. The high calculated t coefficient values for Average Trading Volume (X1) and Average Market Capulation (X2) indicate that they have a strong influence on Cardano price fluctuations. Average Trading Volume (X1) has a significant positive relationship with Average Price (Y). Average Market Capulation (X2) has a significant negative relationship with Average Price (Y). Keywords : Cryptocurrency, Market Capitalization, Trading Volume, Price Fluctuation, Cardano Coin.
PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS FRAMEWORK CODEIGNITER PADA MASJID AN NUR KABUPATEN SANGGAU Rahman Sastrawan; Chornolius Hendreo; Arief Rio Maulana
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1228

Abstract

The mosque is a non-profit organization, whose income is based on voluntary donations from the community. The An Nur Mosque's financial management still uses conventional or manual methods. To improve accountable and transparent financial reporting, an accounting information system design was created that uses a website with the codeigniter framework method at the An Nur Mosque in Sanggau Regency, West Kalimantan. This research aims to develop an accounting information system that uses the codeigniter framework, with a focus on making it easier to prepare financial reports for the An Nur Mosque. The research method applied is descriptive qualitative with a waterfall method approach which includes various steps such as needs analysis, design, implementation and testing. The results of this research show that the design of an accounting information system can help non-profit organizations, especially the An Nur Mosque, in preparing more accurate and transparent financial reports.
ANALISIS POTENSI INVESTASI BITCOIN, EMAS, IHSG, DAN OBLIGASI FR TERHADAP RATA-RATA INFLASI DI INDONESIA TAHUN 2023 DENGAN COMPOUND ANNUAL GROWTH RATE Hendreo , Chornolius; Pratiwi, Nia; Ilham, 3Syarif Muhammad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1278

Abstract

Penelitian ini bertujuan untuk menganalisis potensi investasi berbagai instrumen keuangan, yaitu Bitcoin, emas, Indeks Harga Saham Gabungan (IHSG), dan Obligasi Fixed Rate (FR), terhadap rata-rata inflasi di Indonesia pada tahun 2023. Metode yang digunakan dalam penelitian ini adalah Compound Annual Growth Rate (CAGR), yang memungkinkan peneliti untuk menghitung pertumbuhan tahunan rata-rata setiap instrumen investasi selama periode tertentu. Data yang digunakan dalam penelitian ini meliputi nilai historis dari Bitcoin, emas, IHSG, dan Obligasi FR, serta tingkat inflasi tahunan di Indonesia. Analisis dilakukan dengan membandingkan CAGR masing-masing instrumen investasi dengan CAGR inflasi, untuk menentukan instrumen mana yang menawarkan perlindungan terbaik terhadap inflasi. Hasil penelitian menunjukkan bahwa setiap instrumen investasi memiliki performa yang berbeda dalam menghadapi inflasi. Bitcoin dan IHSG menunjukkan potensi pertumbuhan yang signifikan, sementara emas dan Obligasi FR menawarkan stabilitas yang lebih besar. Penelitian ini memberikan wawasan penting bagi investor dalam mengambil keputusan investasi yang lebih informatif, terutama dalam kondisi ekonomi yang bergejolak. This research aims to analyze the investment potential of various financial instruments, namely Bitcoin, gold, Composite Stock Price Index (IHSG), and Fixed Rate Bonds (FR), on average inflation in Indonesia in 2023. The method used in this research is Compound Annual Growth Rate (CAGR), which allows researchers to calculate the average annual growth of each investment instrument during a certain period. The data used in this research includes the historical value of Bitcoin, gold, IHSG, and FR Bonds, as well as the annual inflation rate in Indonesia. The analysis is carried out by comparing the CAGR of each investment instrument with the CAGR of inflation, to determine which instrument offers the best protection against inflation. The research results show that each investment instrument has different performance in dealing with inflation. Bitcoin and JCI show significant growth potential, while gold and FR Bonds offer greater stability. This research provides important insights for investors in making more informed investment decisions, especially in volatile economic conditions. Keywords: investment, Bitcoin, gold, IHSG, and FR bonds average inflation and CAGR.
AMPLIFIKASI KINERJA USAHA MIKRO, KECIL DAN MENENGAH DENGAN PELATIHAN MANAJEMEN PERSEDIAAN BERBASIS DIGITAL PADA USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN SANGGAU Maulana, Arief Rio; Sastrawan, Rahman; Hendreo, Chornolius; Pratiwi, Nia; Patria, Andika; Lestari, Siti
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7342

Abstract

ABSTRACT Sanggau Regency has experienced rapid economic growth, as indicated by the increasing number of micro, small, and medium enterprises (MSMEs). Its strategic location as a cross-district and cross-border trade route creates a high turnover of goods and services, providing significant opportunities for MSMEs, particularly in the handicraft and local food sectors. However, inventory management is still conducted manually, which is prone to errors, data loss, and lacks real-time stock information. This community service activity aimed to enhance MSME actors’ digital capabilities through training in digital-based inventory management. The training was carried out using lectures, hands-on practice with Google Spreadsheets, Focus Group Discussions (FGD), and evaluation through pre-test and post-test involving 20 MSME participants under Rumah BUMN Sanggau. The results showed an increase in participants’ understanding of digital inventory management, with 80% of participants able to independently apply stock recording digitally. The activity received positive responses and opened opportunities for further collaboration with Rumah BUMN to ensure the sustainability of MSME digitalization training in Sanggau Regency. ABSTRAK Kabupaten Sanggau menunjukkan pertumbuhan ekonomi yang pesat, ditandai dengan meningkatnya jumlah usaha mikro, kecil, dan menengah (UMKM). Letaknya yang strategis sebagai jalur penghubung antar kabupaten dan lintas negara menyebabkan perputaran barang dan jasa tinggi, sehingga menciptakan peluang besar bagi UMKM, khususnya di sektor kerajinan dan kuliner khas daerah. Namun, pengelolaan persediaan masih dilakukan secara manual sehingga rawan kesalahan, kehilangan data, dan tidak mampu menyajikan informasi stok secara real-time. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan digital pelaku UMKM melalui pelatihan manajemen persediaan berbasis digital. Metode pelaksanaan meliputi ceramah, praktik langsung menggunakan Google Spreadsheet, Focus Group Discussion (FGD), serta evaluasi melalui pre-test dan post-test terhadap 20 peserta UMKM binaan Rumah BUMN Sanggau. Hasil pelatihan menunjukkan adanya peningkatan pemahaman peserta terhadap pengelolaan persediaan digital, dengan 80% peserta menyatakan mampu mempraktikkan pencatatan stok secara mandiri. Kegiatan mendapat respon positif dari peserta dan membuka peluang kerja sama lanjutan dengan Rumah BUMN untuk keberlanjutan pelatihan digitalisasi UMKM di Kabupaten Sanggau.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KELOMPOK PKK KECAMATAN KAPUAS KABUPATEN SANGGAU Pratiwi, Nia; Nugroho, Yohanes Adi; Saputra, Edi; Sastrawan, Rahman; Hendreo, Chornolius; Toliang, Ermina; Ilham, Syarif Muhammad; Maulana, Arief Rio
JURNAL ABDIMAS PLJ Vol. 3 No. 2 (2023): JURNAL ABDIMAS PLJ, Desember 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v3i2.954

Abstract

The community service activity was initiated by the Accounting Department's PPM team after coordinating with the head of the PKK (Family Welfare Empowerment Program) team in the Kapuas sub-district of Sanggau Regency in August 2023. The coordination and survey results with the head of the PKK team revealed that there had been no previous involvement of the Community Service (PPM) team from the Accounting D-3 Study Program at the PSDKU POLNEP Campus in Sanggau Regency, providing financial report training to the PKK group in the Kapuas sub-district of Sanggau Regency. The PKK group also demonstrated a lack of understanding in the field of accounting and financial reporting. Their level of understanding regarding accounting and financial reports was low, making it difficult for village and neighborhood leaders to compile and explain these financial reports. The solution proposed by the Accounting Department's PPM team to address the issues faced by their partners was to conduct financial report training for the PKK group in the Kapuas sub-district of Sanggau Regency. Through this training, the PKK group would be equipped with knowledge and skills in accounting and financial reporting, particularly in the preparation of financial reports. After identifying the partner's problems, the Accounting Department's PPM team prepared a module for financial report preparation, conducted the training, provided assistance, evaluated the process, and prepared activity implementation reports in the form of a proposal, progress report, and final PPM report. This training took place on Monday, September 11, 2023, at the Kapuas sub-district office hall in Sanggau Regency, with 62 participants from the PKK groups. The training activity went smoothly and was executed as intended, starting at 8:00 AM until completion. Consequently, this training could assist the PKK groups in enhancing their understanding of accounting record-keeping and the accounting processes in preparing financial reports. This activity resulted in mandatory outputs published in an article in the Pontianak Post newspaper on Wednesday, September 13, 2023. Keywords: Accounting, Financial Reporting, PKK Group
EMOTIONAL QUOTIENT PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI Ilham, Syarif Muhammad; Sastrawan, Rahman; Hendreo, Chornolius
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.1834

Abstract

This study aims to analyze the influence of emotional quotient (EQ) on the level of accounting understanding among students of the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus. EQ is measured through five dimensions, namely self-awareness, self-management, motivation, empathy, and social skills. The research method used a quantitative approach by distributing questionnaires to 70 respondents, but only 54 data were suitable for processing. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique through SmartPLS 3.0 software. The results showed that self-awareness, motivation, and social skills had a significant positive effect on accounting understanding, while self-management and empathy had no significant effect. The coefficient of determination (R²) value of 0.508 indicates that the EQ variable is able to explain 50.8% of the variation in students' accounting understanding. This finding emphasizes the importance of developing emotional aspects, especially motivation and social skills, in improving the academic competence of accounting students.
Pelatihan Digital Marketing dalam Upaya Meningkatkan Pemasaran Produk Umkm Masyarakat Di Kabupaten : Pengabdian Toliang, Ermina; Edi Saputra; Syarif Muhammad Ilham; Arief Rio Maulana; Yohanes Adi Nugroho; Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo; Yani Riyani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3566

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) binaan Rumah BUMN Sanggau dalam memanfaatkan digital marketing sebagai strategi pemasaran produk. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman dan kemampuan dalam menggunakan media sosial serta marketplace sebagai sarana promosi usaha. Metode pelaksanaan kegiatan meliputi ceramah, praktik langsung pembuatan akun media sosial usaha (Facebook, Instagram, dan TikTok), serta Focus Group Discussion (FGD) untuk berbagi pengalaman dan merumuskan strategi pemasaran digital yang efektif. Evaluasi dilakukan melalui pre-test dan post-test guna mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pengetahuan dan keterampilan peserta sebesar 91% setelah mengikuti pelatihan. Peserta mampu membuat akun bisnis, menyusun konten promosi yang menarik, dan mengelola pemasaran digital secara mandiri. Dengan demikian, pelatihan ini berhasil meningkatkan kapasitas dan daya saing UMKM di era digital serta memperluas jangkauan pasar produk lokal.
Co-Authors ARIEF RIO MAULANA Ariefanda Iqbal Perdhana Edi Saputra EDI SAPUTRA Ilham, 3Syarif Muhammad Ilham, Syarif Muhammad Nia Pratiwi Nia Pratiwi Nia Pratiwi PATRIA, ANDIKA Rahman Sastrawan B51109060 Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Siti Lestari Syarif Muhammad Ilham Syarif Muhammad Ilham Toliang, Ermina Yani Riyani Yohanes Adi Nugroho Zulfikar Zulfikar