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Analisis Kinerja Pelayanan Administrasi pada Sekretariat DPRD Kabupaten Deli Serdang dalam Mendukung Efektivitas Tugas dan Fungsi Legislatif Fadilaturrahmah; Apen Olita; Fanzi Akhmarozi; Nazwa Indah Lestari; Nurfadilah; Emelia Rahmadany Putri Gami
PADMA Vol 6 No 1 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v6i1.2981

Abstract

This research aims to analyze in depth how the performance of administrative services carried out by the Secretariat of the Deli Serdang Regency DPRD in supporting the effectiveness of the implementation of legislative tasks and functions, as well as identifying various obstacles faced in the service process. The research method used is a qualitative descriptive approach with data collection techniques through direct observation, in-depth interviews with employees, and documentation during the implementation of Internship Lectures (KKM) activities. The research results show that in general the administrative services have run quite well and are able to support the operational activities of the DPRD, but there are still some problems such as limited competent human resources, lack of optimal utilization of information technology in the administrative system, and lack of maximum coordination between work departments. Therefore, improvement efforts are needed through improving the quality of human resources, the development of a digital-based administrative system, and strengthening internal coordination to improve the quality of service sustainably.
Financial Accountability of Non-Profit Organizations under PSAK No. 45: A Case Study of Masjid Raya Taqwa Muhammadiyah, Medan Emelia Rahmadany Putri Gami; Nur’ain Harahap; Ade Putra Marpaung; Hot Berlian Siregar; Agus Susanto
Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study aims to analyze the financial management accountability of a non-profit organization, particularly Masjid Raya Taqwa Muhammadiyah in Medan, based on the standards outlined in PSAK No. 45. As a non-profit entity, a mosque is obligated to prepare financial statements that are transparent and accountable to maintain public trust, especially from donors. However, the financial reporting practices observed at the mosque remain relatively simple and do not yet comply with PSAK No. 45, which includes the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements. This research employs a qualitative method with a case study approach. Data were collected through direct observation, interviews with mosque administrators, and documentation of financial records. The study found that the mosque management has shown an effort toward transparency by publicly announcing financial updates to the congregation on a weekly basis. Despite this, financial management practices still fall short of fulfilling both vertical and horizontal accountability as prescribed by PSAK No. 45. The results indicate a need for improved understanding and implementation of non-profit financial reporting standards. Enhancing the capacity of mosque administrators in applying PSAK No. 45 is essential to ensure more systematic, informative, and accountable financial reporting.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Roe pada PT Bank Rakyat Indonesia PERSERO TBK Amini Amini; Emelia Rahmadany Putri Gami; Wilda Sri Munawaroh Harahap
All Fields of Science Journal Liaison Academia and Sosiety Vol. 2 No. 4: Desember 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i4.415

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh perputaran piutang dan perputaran persediaan terhadap ROE pada PT Bank Rakyat Indonesia Persero Tbk periode 2018 hingga 2022 Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan metode linear berganda teknik analisis regresi Data yang digunakan adalah data sekunder pengujian hipotesis menggunakan uji koefisien determinasi R2 Uji Simultan F dan uji parsial t dengan perhitungan menggunakan program SPSS Hasil penelitian menunjukkan bahwa secara parsial Perputaran Piutang berpengaruh signifikan terhadap ROE Sedangkan Inventory Turnover tidak berpengaruh signifikan terhadap ROE PT Bank Rakyat Indonesia Persero Tbk sedangkan secara simultan Receivable Turnover dan Inventory Turnover tidak berpengaruh signifikan terhadap ROE pada PT Bank Rakyat Indonesia Persero Tbk Kata kunci: Perputaran Piutang Perputaran Persediaan dan ROE