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Evaluasi Penerapan ISAK 35 Terhadap Laporan Keuangan Di Pendidikan Tinggi: Studi Kasus STIE Ganesha Siregar, Fuad Gagarin; Saefullah, Aep; Candra, Hendra; Fadli, Ahmad; Pardian, Ramadani
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9787

Abstract

Standar akuntansi keuangan memainkan peran penting dalam memastikan transparansi, akurasi, dan konsistensi dalam pelaporan keuangan. Tujuan penelitian ini untuk mengevaluasi efektivitas ISAK 32/2019 dalam memenuhi kebutuhan dan tantangan khusus yang dihadapi oleh STIE Ganesha, mengidentifikasi kesenjangan atau area perbaikan dalam standar tersebut. Penelitian dilakukan selama enam bulan, mulai dari Juli hingga Desember 2023. Metode dilakukan dengan pendekatan kualitatif deskriptif. Data dikumpulkan melalui studi literatur, wawancara dengan pemangku kepentingan utama seperti manajer keuangan, auditor, dan staf akademik, serta pengamatan transaksi keuangan dan proses pelaporan di STIE Ganesha. Analisis data akan dilakukan dengan menggunakan perangkat lunak NVivo 12 untuk mengidentifikasi tema dan pola umum dalam data. Berdasarkan Catatan atas laporan Keuangan (CaLK) diatas dapat dipastikan semua informasi nominal yang disajikan pada Laporan Posisi Keuangan (Neraca), Laporan Arus Kas, Laporan Perubahan Aset Neto dan Laporan Penghasilan Komprehensif telah sesuai PSAK 1 dan ISAK 35 sehingga ketika pengguna laporan keuangan ingin menulusuri asal-asul angka yang tertera maka dapat langsung merujuk ke Catatan atas Laporan Keuangan ini. Temuan penelitian memberikan wawasan yang berharga tentang penerapan dan efektivitas ISAK 32/2019 dalam konteks organisasi pendidikan tinggi, khususnya Stie Ganesha. Implikasi dari penelitian dapat memberikan masukan konstruktif untuk perbaikan sistem akuntansi pendidikan tinggi dan pengembangan institusi.
Analisis Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Return Saham (Studi Pada Perusahaan Perbankan Yang Terdaftar Bursa Efek Indonesia Periode 2017-2021) Ginting, Rudimanta; Martin, Martin; Fadli, Ahmad; Pasaribu, Dompak; Manik, Dio Edward Pahala
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14657

Abstract

Analisis ini bertujuan untuk memahami bagaimana kinerja keuangan suatu perusahaan dan cara perusahaan membiayai asetnya atau struktur modalnya dapat mempengaruhi tingkat pengembalian yang diperoleh investor dari saham perusahaan tersebut. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang beroperasi di Indonesia yang terdaftar pada Bursa Efek Indonesia. Teknik pengambilan sampel dilakukan secara purposive sampling. Hasil penelitian menunjukkan variable variabel debt to equity ratio (DER) memiliki pengaruh positif yang tidak signifikan terhadap return saham perusahaan perbankan di BEI periode 2017-2021. Hasil yang tidak signifikan tersebut menggambarkan bahwa terdapat penilaian yang berbeda dari investor mengenai arti penting hutang terhadap perusahaan. Hasil ini menunjukkan bahwa variabel DER bukan merupakan faktor yang mempengaruhi return saham.
Pembuatan Hand sanitizer Alami Dengan Memanfaatkan Tumbuhan Daun Sirih (Piper betle Linn) dan Jeruk Nipis (Citrus aurantifolia s.) pada Ibu-ibu PKK di Desa Tanjung Berulak Sunarno; Yenti, Silvia Reni; Fadli, Ahmad; Wisrayetti, Wisrayetti; Amri, Amun
Journal of Community Engagement Research for Sustainability Vol. 3 No. 2 (2023): Maret
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.3.2.87-94

Abstract

Excessive use of hand sanitizers can cause negative side effects on the skin such as irritation. This is because hand sanitizers on the market are made from alcohol. Therefore, the effort that can be done is by making innovative hand sanitizer products that utilize natural ingredients. Community service activities carried out in Tanjung Berulak Village located in Kampar District, Kampar Regency, Riau Province aimed to provide knowledge about training in making natural hand sanitizers from betel leaves and lime. This activity aims to educate the people of Tanjung Berulak Village, especially PKK women so that they can make their own hand sanitizers at home by utilizing materials available in the surrounding environment such as betel leaves and lime with mixing method. The stages of activities carried out in this service program include the socialization stage, the demonstration stage for making hand sanitizers, and the discussion stage. The implementation of the activity of making natural hand sanitizers was demonstrated directly to PKK women in Tanjung Berulak Village. The number of participants who took part in the socialization was 20 PKK women from Tanjung Berulak Village. The results of the service show that the people of Tanjung Berulak Village are very enthusiastic about participating in the socialization of making hand sanitizers from betel leaf and lime and can practice it in their respective homes.
The Pembuatan Pupuk Organik Padat dari Limbah Pertanian dan Peternakan di Desa Batu Belah Kabuputen Kampar Sunarno, Sunarno; Yenti, Silvia Reni; Fadli, Ahmad; Wisrayetti, Wisrayetti; Amri, Amun; Zultiniar, Zultiniar; Alfarizi, Cory Dian; Azis, Yelmida
Journal of Community Engagement Research for Sustainability Vol. 3 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.3.1.63-69

Abstract

Batu Belah Village is one of the villages located in the Air Tiris sub-district, Kampar Regency, with residents who mostly have a livelihood in agriculture. To increase the fertility of agricultural soil, fertilizer is needed. So far, the fertilizer commonly used is chemical fertilizer, but the price is relatively expensive, especially during the growing season, so it is necessary to find a solution to replace this chemical fertilizer. Organic solid fertilizer is a fertilizer that is friendly to the environment. This fertilizer can be made from agricultural and livestock waste, so it is very suitable to be developed in Batu Belah Village. The purpose of this activity is to provide knowledge and skills of the community in the technology of making organic solid fertilizer from agricultural and livestock waste. This service activity consists of two stages, namely a presentation on fertilizer manufacturing technology and the practice of making solid organic fertilizer with the farming community of Batu Belah village. The benefit of this activity is that the farming community can make their own organic solid fertilizer from agricultural and livestock waste, so that the cost of fertilizing on agricultural land can be reduced. Thus the income of the farming community can increase.
The Effect of Implementation of Government Accounting Standards and Internal Control System on The Quality of Financial Statements of Disdukcatpil District Langkat Fadli, Ahmad; Nasution, Juliana
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8991

Abstract

In the context of accountability, it is necessary to implement an appropriate, clear and measurable financial reporting system in accordance with the principles of transparency and accountability. With the financial reports, both central and regional finances are expected to be managed properly in order to manage public funds in a transparent, economical, efficient, effective and accountable manner. The existence of these financial statements needs to be considered further, the usefulness of the report as a mere obligation without using the financial statements as a source of information to determine and take policies in developing and growing the region. This study uses a method, namely a quantitative approach. This research begins with observations as preparation for the final stage, namely reporting the results of the study. The research time starts from January 17, 2022 until it is finished. This research was conducted directly on the company. The type of data used is Primary data. Primary data is taken from direct observation and then conducting interviews with related parties. The data used are data from interviews. The selected population are employees of DISDUKCATPIL. The results of this study are the effect that occurs between the Government Accounting System and the Financial Statement Quality variable is not statistically significant at the 5% significance level. The effect that occurs between the Government Internal Control System and the Financial Statement Quality variable is statistically significant at the 5% significance level. The Government Accounting System and the Government Internal Control System simultaneously or simultaneously affect the Financial Report Quality variable at a significance level of 5%.
Pendampingan Mewujudkan Global Good Agriculture Practice (GAP) Melalui Penguatan Sertifikasi Halal Bagi Perusahaan Internasional Masruroh, Nikmatul; Qardhawi, Muhammad Ali Yusuf Al; Anwar, Jufan Afnani; Fadli, Ahmad
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Welfare : June 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i2.1112

Abstract

Industrialization today does not only occur in big cities but also in small cities such as Jember Regency. Present in this city is PT. Gading Mas Indonesia Teguh (GMIT), which concentrates on cultivating edamame and carrying out international buying and selling. Based on the experience carried out, the aim of this service is to: first, collaborate in creating an environmentally friendly company; second, carry out a process of strengthening the importance of halal certification for international companies; and third, provide assistance in the Global Good Agriculture Practice (GAP) process for international companies. The method used is the method of direct participation with company employees. Apart from that, it also strengthens halal certification to support the successful fulfillment of GAP for PT. GMIT Jember. Based on the results of this service, PT. GMIT Jember improves product quality by implementing GAP and processing halal certification. Because, based on this assistance, the existence of GAP through halal certification means that PT. GMIT Jember can penetrate the market, following PT. Mitratani Dua Tujuh Jember, both of which are international companies in edamame products.
Determinants of Business Risk in Pandemi Era Suharti, Eni; Fadli, Ahmad; Zatira, Dhea; Hakim, Zulman
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1502

Abstract

To determine the effect of investment decisions, funding decisions and company size on business risk in hotel, restaurant and inn division companies recorded on the Indonesia Stock Trade, the period utilized in this think about is 5 (five) a long time, beginning from 2017 -2021. This think about employments a quantitative approach. The populace in this think about is 35 companies in the hotel, restaurant and hotel sector which are still recorded on the Indonesia Stock Trade for the period 2017 - 2021. The sampling technique used was purposive sampling and a sample of 12 companies was obtained. The information examination method utilized is board information relapse examination with the assistance of the Eviews 9 and SPSS programs. The results of the study show that investment decisions have no effect on business risk and are not significant. Funding decisions have a positive and significant effect on business risk and company size has no effect on business risk and is not significant on business risk. Simultaneously investment decisions, funding decisions and company size have a positive and significant effect on business risk in the 2017-2021 period.
PENYUSUNAN RENCANA STRATEGIS DALAM RANGKA TRANSFORMASI STIE GANESHA MENUJU UNIVERSITAS GRAHA GANESHA Pardian, Ramadani; Fadli, Ahmad; Fahri, Fahri; Saefullah, Aep; Tahang, Moh.; Candra, Hendra; Ramayanti, Putri Noor; Arda, Devid Putra; Siregar, Fuad Gagarin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25685

Abstract

Kegiatan ini untuk mengetahui efektivitas pendampingan tim perubahan bentuk dalam proses penyusunan rencana strategis (resntra) transformasi STIE Ganesha menjadi Universitas Graha Ganesha. Kegiatan dilakukan sembilan dosen STIE Ganesha sebagai Tim Kelompok Kerja (Pokja) transformasi bentuk Universitas. Program dilakukan selama 11 bulan dari Februari hingga Desember 2023 di kampus STIE Ganesha dan kantor LLDIKTI III Wilayah Jakarta. Metode yang digunakan dengan rapat kerja, penyusunan renstra, pengisian format Borang, presentasi dan visitasi lapangan di kampus B Cakung Jakarta Timur. Kegiatan menunjukkan bahwa kekompakan tim efektif dalam penyusunan rencana strategis transformasi Universitas Graha Ganesha yang ditandai lolos dan diterimanya empat usulan program studi sarjana baru yaitu Ilmu Komputer, Sistem dan Teknologi Informasi, Bisnis Digital dan Teknik Sipil oleh Kementrian Pendidikan dan Kebudayaan Riset Teknologi RI. Urgensi transformasi kelembagaan ialah : (a) kejenuhan dan penyesuaian adaptasi di lingkungan sekitar. (b) Meningkatkan kualitas dan daya saing, (c) mempertahankan diri dari kepunahan. (d) mampu bersaing kompetitif di dunia pendidikan. (e) mendukung dunia usaha dan indusri. (f) Meningkatkan status dari Sekolah Tinggi menjadi Universitas. Kegiatan ini berdampak signifikan terhadap kemajuan institusi dan masyarakat luas. Kolaborasi.
Pelatihan Kepemimpinan Bagi Pengurus OSIS dan ROHIS SMP, SMA dan SMK Nusantara Ciputat Hajar, Elvira Sitna; Saefullah, Aep; Fadli, Ahmad; Fahri, Fahri; Kohar, Abdul; Siregar, Fuad; Jayaun, Jayaun; Wicaksono, Adi; Tafsiruddin, M.; Saksana, Joned Ceilendra; Arda, Devid Putra; Tjiwijdjaja, Halim; Kusnaedi, Ujang; Candra, Hendra; Zulkarnain, Nizar; Rombouw, Sahrul; Paokuma, Hasbibi
Journal of Community Research & Engagement Vol. 1 No. 1 (2024): July 2024
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/zes1f750

Abstract

This community service activity aims to enhance leadership skills among students of SMP, SMA, and SMK Nusantara. The objectives of this activity include equipping participants with basic leadership skills applicable to school organizations, encouraging the development of responsible, integrity-based, and inspirational leadership characters, facilitating the exchange of ideas on leadership, and increasing participants' motivation to actively engage in organizational and community activities The activity was held on Saturday, June 29, 2024, from 08:00 to 12:30 WIB, in Auditorium R. 86-87 of SMA Nusantara, Jl Tarumanegara Dalam No 2, Kelurahan Pisangan, Kecamatan Ciputat Timur, Kota Tangerang Selatan. Participants included OSIS and Rohis board members from four schools, namely SMP Nusantara Plus, SMA Nusantara Plus, SMK Nusantara 1, and SMK Nusantara II Kesehatan, with a total of 80 students. The implementation methods included seminars for material presentation, interactive discussions, and leadership practice simulations. The results showed high levels of active participation and enthusiasm from the participants, indicating that the activity successfully enhanced their leadership capacities. This positive impact is expected to continue encouraging students' self-development and active roles in advancing their school and community environments
Optimizing Coconut Shell Liquid Smoke as A Natural Preservative in Advancing Meatball Production: Optimalisasi Asap Cair Tempurung Kelapa sebagai Pengawet Alami dalam Pengembangan Produksi Bakso Mutamima, Anisa; Sunarno, Sunarno; Purnama, Indra; Alfarisi, Cory Dian; Fadli, Ahmad; Yenti, Silvia Reni; Barus, Surya Danta Alberto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i2.18223

Abstract

The Al-Anshar Foundation is an institution currently undertaking various projects and initiatives in the fields of education, social welfare, health, economics, culture, and public health. One of the business units managed by the foundation is the Ikhwan Meatball business, which is currently facing challenges such as limited production and market reach due to the short shelf life of the meatballs produced at room temperature. In this community engagement activity, a team consist of lecturers in the fields of chemical engineering and agriculture, was making efforts to assist the partner in addressing these challenges by equipping them with knowledge and skills to use liquid smoke from coconut shell as a natural preservative in meatball production. The activities included coordination with relevant parties, assistance in liquid smoke production, training on liquid smoke usage, product’s packaging improvement, and monitoring and evaluation. This initiative has yielded positive impacts, including an increase in the partner's skills in producing liquid smoke, a better understanding of the partner regarding the utilization of liquid smoke in meatball production, and an extension of the product's shelf life.
Co-Authors A. Amin, Siti Fuadillah Abas, Farhat Abda Abda Abdul Kohar Abdul Muhaimin, Abdul Abid, Hussein Rasool Abidin, Saenal Ade Susanto Pasaribu Aep Saefullah Agung Edi Rustanto Agung Prabowo Alfarisi, Cory Dian Alfarizi, Cory Dian Alfi Sapitri Ali Syahbana Alltop Amri Ya Habib Al’farisi, Cory Dian Amal, Citra Amalia Ambtenarie Jessica Sihombing, Ambtenarie Jessica Amin Hou Amri, Idral Amun Amri Andi Rosdianti Razak, Andi Rosdianti Anita Anita Anwar, Jufan Afnani Aprilia, Rahmi Arda, Devid Putra Ari Sandhyavitri Artha, Ulfa Dwi Aswat, Hijrawatil Aulia Suhesty Azhar, Muhammad Rizwan Badriyah Bahruddin Bahruddin Balqis, Mutiara Sri Barus, Surya Danta Alberto Barus, Yohana Dwi Nita Basri, Muhammad Ridhwan Bhastary, Manda Cahyani, Dyah Ayu Chatarina Umbul Wahyuni Cinta Rahmi Damayanti, Elok Debora Tambunan Deni Noviana Denny Satria Deny Setiawan Desi Heltina Dewita, Putri Aurora Drastinawati Drastinawati, Drastinawati Eka Alel, Ariya Eka Mustika, Suryani Eky Prasetya Pertiwi Elvira Sitna Hajar Encep Sopandi, Encep Evevndi, Zulfan Fachry Abda El Rahman Fahri Fahri Fajar Restuhadi Fajril Akbar Faradila, Harfiah Farida, Kania Fawaid, Yazidul Fazly, Erwin Ferdy Ashari Syawal Fifiyana, Rahma Fuad Gagarin Siregar Ginting, Rahelina Ginting, Rudimanta Hakim, Zulman Handrianus Pranatawijaya , Viktor Hara Novarisa Nanda Haris, Al Hariz, Abdul Hasan Basri Hastuti, Ririn Puji Hazzamy, Muhammad Asyaf Hendra Candra Hendra Saputra Ianatuz Zahro Ida Zahrina Idrus, Irnawaty Irdoni Irdoni Irmayanti Irmayanti, Irmayanti Ismawati, Heni Jayaun, Jayaun Joned C. Saksana Juliana Nasution Juliansyah, Roni Komalasari Komalasari Lesmana, Sata limbong, Theodorus Lubis, Apriadi Mahdi, Zamratul Maihendra, Maihendra Manda Dwipayani Bhastary Manik, Dio Edward Pahala Marliyah, Marliyah Martin Martin Masria Masria Masruroh, Nikmatul Maya C.P, Helda Mega Milda Milda, Milda Moh. Tahang Muchtar, Rizki Sari Utami Muhammad Syarif, Muhammad Muhammad Tahir Muhara, Ikhbal Muharni, Sri Mutamima, Anisa Nasril, Nasril Nasution, Juliana Neila Aisha Nisa, Aidina Fahrun Novirsari, Emma Nur Fadhilah Ahmad Hasibuan Nurbaeti, Kharisma Nurdin Nurfatihayati Nurwijayanti Paokuma, Hasbibi pertiwi, Megawati Dwi Prabowo, Agung Pranata, Jefri Pratama, Teddy Prawiranegara, Barata Aditya Prayuga, Rahman Saleh Prihartini Widiyanti Priskila, Ressa Purnama, Indra Puspasari, Febriyati Putra, Alfian Cahya Putra, Devid Putri Husni Hidayah, Putri Husni Qardhawi, Muhammad Ali Yusuf Al Qonitannisa, Shofi Rahmadona, Tania Ramadani Pardian Ramadhan, Muhammad Reza Ramadhani, Kurniawan Ramayanti, Putri Noor Rifaldi, Muhammad Rina Puspitasari Rivai, Ah Rombouw, Sahrul Safitrih, Dina Ayu Sandy, Yogie Kurnia Saputra, Fakhri Saragih, Andreas Sari, Ekha Rosmitha Sari, Esty Octiana Sasmitra, Dani Septiana Veronika s, Septiana Veronika Setiawan Setiawan Shahrin, Attori Alfi Silalahi, Yunita Magdalena Silvia Reni Yenti Siregar, Fuad Siti Chotijah, Siti Siti Nurhaliza Sitti Aliyah Azzahra Sitti Husaebah Pattah Solly Aryza Solpa, Wulan Putri Maheka Sri Helianty Subagiyo Subagiyo Sugesti, Heni Sugina, Sugina Suharti, Eni Suhendri Suhendri Suhendri Sukraini, Sukraini SUNARNO Sunarno Sunarno Surya Kencana, Dadang Suryani, Ade Erfina Syahrani, Abdul SYAIFUL BAHRI Syaifullah, Aef Syarif Hidayatullah Syukur Berkat Waruwu Tafsiruddin, M. Taufiq, Raihan Tetty Nur Intan Rifia Tjiwijdjaja, Halim Tony Tony Honkley Touku Umar Tuti Herawati Upe , Rachman Utama, Panca Setia Vivi Asfianti Wan Elsa Novtari Adiani, Wan Elsa Novtari Wandika Putra, Bima WICAKSONO, ADI Widayatsari, Any Wijaya, Ridho Wisrayetti, Wisrayetti Yelmida Azis Yolanda, Yogi Yuanda, Dedi Yusnimar Sahan Yusri, Andi Zarkasi, Shoumi Zatira, Dhea Zubair Arza Zuchra Helwani, Zuchra Zulkarnain, Nizar Zultiniar, Zultiniar