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Analisis Pengelolaan Keuangan Dan Penerapan PSAP No. 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum Pada Puskesmas Ciracap Andre Ardyan; Tina Kartini; Andri Indrawan
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): 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.v3i3.3377

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Analisis Pengelolaan Keuangan dan Penerapan PSAP No.13 tentang penyajian laporan keuangan Badan Layanan Umum Puskesmas Ciracap. Untuk memperoleh hasil mendalam dan akurat penelitian ini difokuskan pada Puskesmas Ciracap yang berada di Kabupaten Sukabumi. Penelitian ini menggunakan metode deskritf dengan pendekatan kualitatif. Penulis melakukan pengumpulan data melalui wawancara, dokumentasi dan observasi. Pengelolaan data dengan cara deskritif analisis yaitu suatu teknis penulisan dengan memaparkan semua data yang diperoleh dengan melalui wawancara, dokumentasi dan bahan Pustaka dan menganalisisnya dengan pedoman sumber tertulis. Dari hasil penelitian penulis menganalisis kurangnya tenaga akuntansi dan upaya penerapan PSAP No.13 di BLUD Puskesmas Ciracap belum sepenuhnya optimal, dikarenakan BLUD Puskesmas masih di dalam pengawasan Pemerintah Daerah sehingga penerapan PSAP No.13 belum sepenuhnya diterapkan.
ANALISIS PROSEDUR DAN KEBIJAKAN KREDIT UNTUK MEMPERKECIL RESIKO KERUGIAN PIUTANG TAK TERTAGIH (Studi kasus pada PT. Federal International Finance Cabang Sukabumi) Rahita Rosdiana Putri; Gatot Wahyu Nugroho; Tina Kartini
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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

Abstract

The purpose of this study was to determine the credit procedures and policies carried out by PT. Federal International Finance (FIF) Sukabumi Branch. The methodology used in this research is descriptive analysis with a qualitative approach. The data used in this study are primary and secondary data and data collected through observation, interviews and documentation, and literature study data analysis methodology used is analysis before the field and analysis during and after the field by means of data reduction, data display (data presentation ) as well as drawing conclusions and verification.
Analisis Restrukturisasi Piutang Kredit Pemilikan Rumah Pada Bank BTN Kc Sukabumi Averilliana, Carissa; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8481

Abstract

The purpose of this study is to find out how the credit/receivable restructuring process at Bank BTN Kc Sukabumi is. The method used in this study is a qualitative descriptive method using both methods of data collection. Observations of the problem in the form of interviews were examined both as primary and secondary sources. Based on the research results obtained, the process of restructuring mortgage credit/receivables at Bank BTN KC Sukabum was carried out by dividing it into several patterns, namely there were 3 patterns, arrears to increase current installments, addition of time period, new installment period. After all that has been done, along with the submission process, there is a form that must be filled in, the conditions are such as KTP, NPWP, after that if the files are ready the bank will process the Pia Ilon tool/system at the bank to see what the results are displayed, later there is an addendum (additional letter of agreement) regarding the restructuring, whether approved or not, and if approved, which of the three drafts is approved.
Analisis Kinerja Keuangan Dalam Menilai Kesehatan Koperasi Di Koperasi Al-Ikhlas Martiani S, Desri; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9629

Abstract

The purpose of this research is to determine the financial performance and soundness of cooperatives from the aspects of capital, aspects of productive asset quality, aspects of liquidity and aspects of independence and growth. This research was conducted using a qualitative method with a descriptive approach. The data collection method used by the author is the method of observation, interviews, documentation, and triangulation related to the performance and health of cooperatives in the Al-Ikhlas Cooperative. Based on the research results obtained, the performance and health of cooperatives in the Al-Ikhlas Cooperative fluctuates every year.
Analysis Of The Subsidized Home Ownership Loan (Kpr) Granting Process In Preventing Non-Performing Loans (Case Study At PT. Bank Tabungan Negara Sukabumi Branch Office) Siti Ambar Alya Hanifah; Kartini, Tina; Nurmilah, Risma
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3206

Abstract

This study analyzes the Subsidized Home Ownership Credit (KPR) Provision Process at PT. Bank Tabungan Negara Sukabumi Branch Office, as a housing solution for Low-Income Communities (MBR). With Indonesia's population reaching 278.7 million, and the minimum wage income in Sukabumi below Rp. 3,500,000, while house prices in Sukabumi range from 166-300 million, the need for affordable housing is increasingly urgent. Bank BTN, as a pioneer in mortgage lending since 1974, provides Housing Financing Liquidity Facility (FLPP) to support MBR. The research background shows an increase in Subsidized KPR distribution in Sukabumi, but also faces challenges such as obstacles in the credit application process and potential non-performing loans. This study aims to explain the Subsidized KPR provision process, the application of 7P principles in credit analysis, and the effectiveness of the Subsidized KPR provision process in preventing non-performing loans. Using qualitative research methods with data collection techniques through observation, interviews, and documentation. The results show that the implementation of the Subsidized KPR provision process complies with established regulations, but there are challenges in educating new potential debtors. The 7P credit analysis principle is applied comprehensively to assess credit application eligibility. The Subsidized KPR provision process demonstrates effectiveness in preventing non-performing loans, although this credit risk cannot be completely eliminated, and the increase in NPL that occurred after the Covid-19 restructuring policy creates new challenges for the bank's financial health.
Pelatihan Manajemen Rantai Pasok Bagi Umkm Kartini, Tina
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 1 (2023): (Mei)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v1i1.21

Abstract

Supply chain management training for MSMEs aims to provide understanding and skills in managing supply chains effectively. This training covers inventory management, production processes, distribution, shipping, and logistics management. By understanding how to manage supply chains effectively, MSMEs can improve their operational efficiency, increase customer satisfaction, reduce costs, and increase profitability. This training also helps MSMEs build better relationships with their business partners, suppliers, distributors, and customers. MSMEs that have good relationships with their business partners will be more likely to get better prices, reduce supply risk, and improve their reputation in the market. The results of this training add to the knowledge and skills needed to manage supply chains effectively, help MSMEs increase profits, and build good relationships with their business partners. Supply chain management training is essential for MSMEs looking to improve the success and sustainability of their business in an increasingly competitive market.
ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI Mutiara, Tia; Kartini, Tina; Nugroho, Gatot Wahyu
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4794

Abstract

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade).  The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent  funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.
Business Model Innovation Through MSME Sister Business Alhidayatullah, Alhidayatullah; Amal, Muhammad Khairul; Kartini, Tina; Sudarma, Ade
International Journal of Law, Policy, and Governance Vol. 1 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v1i2.422

Abstract

This study aims to determine the effectiveness of the MSME sister business model related to production, marketing, and quality control. This MSME sister business model begins with conducting field observations first, to get Pioneer MSMEs and Assisted MSMEs. Business model innovation is a very important foundation for MSME players. This type of research is descriptive with a qualitative approach with interview methods and field observations of 4 Pioneer MSMEs and 50 Assisted MSMEs. From the results of field observation, 4 Pioneer MSMEs were obtained, namely food, mushroom cultivation, bamboo handcraft, wooden handcraft, and 50 Assisted MSMEs. After that, the equalization of perceptions regarding the MSME sister business model was carried out, training, workshops, and then business cooperation (matching business) was carried out. The contribution of this research is the resolution of the problems faced by MSMEs so far, especially the pros. The plan is to form Pioneer MSMEs and other Assisted MSMEs, to produce better economic growth in Sukabumi Regency in particular and Indonesia in general.
Analysis of the Application of Emkm SAK in the Preparation of Financial Statements in the Sakti.Online Application Hijjah, Warnida; Kartini, Tina; Indrawan, Andri
International Journal of Law, Policy, and Governance Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v2i1.603

Abstract

The purpose of this study is to analyze the application of SAK EMKM in the preparation of financial statements produced by the cooperative application system, namely SAKTI. Online. The research was conducted at the Nurul Iman Cooperative. This research uses qualitative methods with a type of comparative descriptive approach that will later describe, describe and compare theory and actual practice so that conclusions can be drawn. Data were obtained using observation, interview, and documentation techniques. The results of the study concluded that the financial statements of the Nurul Iman Cooperative were presented using the SAKTI.Online Applications were not by SAK EMKM completely because they had not presented the three components of financial statements according to SAK EMKM. The preparation of the Nurul Iman Cooperative financial statements was presented using the SAKTI.Online application only presents the balance sheet (statement of financial position), and the calculation report of operating results (income statement) but has not presented notes to the financial statements.
Analisis Penerapan PSAK 109 Dan PSAK 101 Penyajian Pelaporan Keuangan Akuntansi Zakat Dan Infaq/Sedekah Pada Lazismu Kl Ummi Dan Lazismu Kl Aisyiyah Al Fianty, Amelia; Kartini, Tina; Noor, Iqbal
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4748

Abstract

This research was made to find out how the application of the Sharia Financial Accounting Standards Statement (PSAK) No. 109 and 101 regarding the presentation of the financial reports of LazisMu KL UMMI and LazisMu KL Aisyiyah, as well as knowing the obstacles in compiling the financial reports that have been made. This study used a qualitative research method with a descriptive approach. The variable used in this study is where the social situation in this study consists of three elements, namely places, people and activities. The technique used in data collection is the triangulation technique, which includes observation, interviews and documentation. With data analysis techniques performed include data reduction, data presentation, and drawing conclusions.The results of this study indicate that LazisMu KL UMMI and LazisMu KL Aisyiyah have implemented Zakat, Infak/Shadaqah Accounting in accordance with the Statement of Financial Accounting Standards (PSAK) 109. However, the disclosures are not appropriate, because notes to financial statements have not been made. In addition, the financial reports prepared by LazisMu KL UMMI are in accordance with Statement of Financial Accounting Standards (PSAK) 101, while LazisMu KL Aisyiyah is not yet in accordance with PSAK 101 concerning the presentation of financial reporting.