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Penyusunan Laporan Keuangan BUMDesa di Kecamatan Ukui Kabupaten Pelalawan Neneng - Salmiah; Satria Tri Nanda; Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 4 No 1 (2022): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Berdasarkan analisis situasi pada BUM Desa di Kecamatan Ukui, diperoleh informasi bahwa hanya unit usaha simpan pinjam yang sudah membuat laporan keuangan sedangkan laporan keuangan unit usaha perdagangan dan lainnya hanya mengikuti laporan keuangan simpan pinjam yang tentunya tidak sesuai dengan jenis/karakteristik usaha tersebut. Untuk itu perlu dilakukan pengabdian kepada masyakarat (PKM) yang bertujuan meningkatkan pengetahuan Pelaksana Operasional BUM Desa dalam penyusunan laporan keuangan sesuai jenis dan karakteristik usaha serta sesuai standar akuntansi keuangan. Kegiatan ini dilakukan dalam bentuk pelatihan dan simulasi. Disamping itu, sebelum dan sesudah pelatihan, peserta diberikan test untuk menilai keberhasilan kegiatan. Target luaran adalah peningkatan pengetahuan penyusunan laporan keuangan BUM Desa. Jumlah peserta yang mengikuti kegiatan ini adalah 21 orang pelaksana operasional BUM Desa dari 11 BUM Desa yang terdapat di Kecamatan Ukui dan tergabung dalama Assosiasi BUMDesa Kecamatan Ukui (ABKU). Pelaksanaan kegiatan PKM dilaksanakan di Aula Kantor BUM Desa Amanah Desa Bukit Gajah Kecamatan Ukui. Hasil yang dicapai dari kegiatan ini diperoleh dengan membandingkan jawaban sebelum dan sesudah test yang berkaitan dengan materi tentang penyusunan laporan keuangan BUM Desa sesuai standar akuntansi keuangan yang berlaku dimana secara keseluruhan ada peningkatan pengetahuan penyusunan laporan keuangan bagi pelaksana operasional BUM Desa di Kecamatan Ukui. Namun peningkatan pengetahuan mengenai harga pokok penjualan dalam penyusunan laporan laba/rugi unit usaha dagang belum optimal.

Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit Rizqa Anita; Satria Tri Nanda; Raisya Zenita; Muhammad Rasyid Abdillah
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.

Match or Mismatch of Expectation-Realization Behind the Motives in Supporting Social Entrepreneurship Programs Widayat, Prama; Suci, Afred; Maryanti, Sri; Van FC, Lucky Lhaura; Fauzi, Abu Amar; Nanda, Satria Tri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.4110

Abundant studies regarding motives in social enterprise have been conducted but have barely explored the gaps between motivational expectations and realizations. Particularly in waste bank studies, such a study has yet to be scholarly discussed. Using expectancy theory and mismatch hypotheses, this study explored the motives in waste bank participation towards owners/managers and customers and measured the gaps between the motive expectations and realizations. Quantitative comparison tests were employed on 45 Indonesian waste bank owners/managers and 162 customers whose data were collected directly and through online surveys. The findings reveal that the most expected motive was the environmental, while the least was the economic; this went for both waste bank owners/managers and customers. The results also show that severe mismatches occurred between expectations and realizations, in which the most significant gap for waste bank owners/managers was educational, while the environmental motive was the biggest for customers. This study's findings enrich the social entrepreneurship literature by showing that the motives per se are insufficient to reveal individuals' actual situations in supporting the social programs, as disparities are very likely to occur between expectations and realities. The gap analysis in this study provides a different alternative to conducting studies related to the underlying motives for supporting social entrepreneurship programs.

OPTIMALISASI TATA KELOLA KEUANGAN PADA KELOMPOK USAHA KULINER MERPATI SAKTI Farwitawati, Reni; Masirun; Fithrie, Souvya; Nanda, Satria Tri
Jurnal Pengabdian Kompetitif Vol. 4 No. 1 (2025): Pemberdayaan Masyarakat dan UMKM melalui Inovasi, Pendidikan, dan Keuangan Digi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i1.2002

Usaha Mikro Kecil Menengah (UMKM) memainkan peran penting dalam perekonomian, terutama di Indonesia, di mana mereka berkontribusi signifikan terhadap penciptaan lapangan kerja dan pertumbuhan ekonomi. Salah satu UMKM yang menjadi fokus Tim PKM adalah kelompok usaha kuliner MerpatiSakti di Kelurahan Binawidya, Kecamatan Tampan. Meskipun mengalami pertumbuhan, pengelolaan keuangan mereka masih belum optimal. Oleh karena itu, pelatihan tata kelola keuangan diperlukan untuk meningkatkan kapasitassumber daya manusia dan memperbaiki tata kelola usaha. Dengan meningkatnya digitalisasi, UMKM dituntut untuk beradaptasi dan memanfaatkan teknologi dalam pemasaran dan manajemen keuangan. Namun, banyak pelaku usaha kuliner menghadapi tantangan dalam manajemen biaya, pengelolaan kas, manajemen risiko, dan optimalisasi pendapatan. Pelatihan tata kelola keuangan akan membantu mereka memahami akuntansi, analisis finansial, dan strategi pengelolaan yang efektif. Permasalahan utama yang dihadapi mitra adalah kurangnya kemampuan dalam melakukan tata kelola keuangan yang benar. Oleh karena itu, solusi yang ditawarkan adalah memberikan pelatihan agar pelaku UMKM dapat memahami dan menyusun tata kelola keuangan yang baik. Target dari program ini adalah peningkatan pengetahuan mitra mengenai pengelolaan keuangan yang efektif. Metode pelaksanaan kegiatan ini adalah dengan cara sosialisasi dan pelatihan penyusunan laporan keuangan sederhana menggunakan akuntansi. Target jumlah peserta adalah semua anggota kelompok Usaha Kuliner Merpati Sakti. Kegiatan PKM ini berjalan dengan lancar. Semua peserta antusia mengikuti acara hingga selesai dan merasakan manfaatnya bagi usaha mereka. Hasil dari kegiatan ini adalah meningkatnya pemahaman dan keterampilan peserta dalam pengelolaan keuangan usaha.

Match or Mismatch of Expectation-Realization Behind the Motives in Supporting Social Entrepreneurship Programs Widayat, Prama; Suci, Afred; Maryanti, Sri; Van FC, Lucky Lhaura; Fauzi, Abu Amar; Nanda, Satria Tri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.4110

Abundant studies regarding motives in social enterprise have been conducted but have barely explored the gaps between motivational expectations and realizations. Particularly in waste bank studies, such a study has yet to be scholarly discussed. Using expectancy theory and mismatch hypotheses, this study explored the motives in waste bank participation towards owners/managers and customers and measured the gaps between the motive expectations and realizations. Quantitative comparison tests were employed on 45 Indonesian waste bank owners/managers and 162 customers whose data were collected directly and through online surveys. The findings reveal that the most expected motive was the environmental, while the least was the economic; this went for both waste bank owners/managers and customers. The results also show that severe mismatches occurred between expectations and realizations, in which the most significant gap for waste bank owners/managers was educational, while the environmental motive was the biggest for customers. This study's findings enrich the social entrepreneurship literature by showing that the motives per se are insufficient to reveal individuals' actual situations in supporting the social programs, as disparities are very likely to occur between expectations and realities. The gap analysis in this study provides a different alternative to conducting studies related to the underlying motives for supporting social entrepreneurship programs.

Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit Anita, Rizqa; Nanda, Satria Tri; Zenita, Raisya; Abdillah, Muhammad Rasyid
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8623

This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.

Analisis Perbandingan Resiko dan Kinerja Biaya Pada Proyek Konstruksi antara Pemerintah dan Swasta nanda, satria tri
Jurnal Daya Saing Vol. 2 No. 1 (2016): Akuntabilitas, Kinerja Organisasi, dan Perilaku Konsumen
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v2i1.47

Abstract: of construction contract risk in construction contract risks toward cost performance in either state-owned or private-owned projects. The population included the key person-level employees of Operation Division I PT. PP (Persero) Tbk. The sample consisted of 100 informants who were selected by using cluster sampling method. The variables are construction contract risks, consists of: work scope, project execution time, lumpsum price, payment method, additional/reduction work, and contract ending as independent variable, while cost performance used as dependent variable. The data were analyzed with compare means analysis using SPSS 17 for windows. The results show that the project cost control in state-owned project is already effective, while in private-owned project is still not effective. In the perspective of construction contract risk, either in state-owned or private-owned projects, both are facing the same high risk of discrepancies. Keywords: Construction Contract Risk, Risk Management, Effectivity, Project Cost

ANALISIS PENGGUNAAN TEKNOLOGI INFORMASI DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PEKANBARU NANDA, SATRIA TRI; SALMIAH, NENENG
Jurnal Daya Saing Vol. 3 No. 3 (2017): Dinamika Pengembangan Organisasi, Keuangan, Pendidikan, dan Kewirausahaan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v3i3.109

Penelitian ini bertujuan untuk menganalisis penggunaan teknologi informasi dalam proses pelaporan keuangan pada UMKM di Kota Pekanbaru. Untuk menganalisis penggunaan teknologi informasi pada UMKM Kota Pekanbaru dengan mengajukan kuesioner kepada pengusaha UMKM sehingga diperoleh penjelasan tentang penggunaan tekologi informasi yang selama ini digunakan. Pengukuran penggunaan teknologi informasi yang terdiri dari : Durasi Penggunan Komputer, Frekuensi Penggunan Komputer, Keragaman Aplikasi Yang Digunakan, dan Jenis Laporan Keuangan. Pengolahan data dilakukan dengan metode analisis deskriptif menggunakan aplikasi SPSS versi 20 melalaui distribusi frekuensi, grafik, dan analisa modus. Dari hasil penelitian di temukan bahwa UMKM di Kota Pekanbaru belum maksimal dalam penggunaan teknologi informasi. Kata kunci : Penggunaan Teknologi Informasi, Laporan Keuangan.

PERILAKU INFORMASI DAN PREFERENSI UNIVERSITAS PADA GENERASI MILENIAL Suci, Afred; Nanda, Satria Tri
Jurnal Daya Saing Vol. 4 No. 3 (2018): Perilaku Konsumen, Kinerja Organisasi, dan Penguatan Ekonomi Kreatif di Era Mil
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v4i3.276

Digital era has shifted the role and information search behavior of selecting university. This study aims to map the role of influencer and decision maker and so as to analyze millennial student’s information search behavior for private universities. Respondent consists of 200 new students in seven private universities located in Riau Province, Indonesia. Data analyzed by using descriptive and chi-square for non-parametric statistic. Study reveals that millennial students autonomously become either prime influencer or decision maker in selecting campus destination. The main information source for millennial students are digital platforms and their peer community. There is no significant relationship between student's background and role of influencer. Meanwhile, student’s area of origin and their working status have a significant relationship with the role of final decision making. On the contrary, parents’ domicile, previous high school, and choice of study department have no significant relationship with the role of final decision making. The most important information for private university applicants are the availability and completeness of campus facilities, detail of tuition fee, and information of scholarship opportunities.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM : SURVEY PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PEKANBARU Salmiah, Neneng; Nanda, Satria Tri; Adino, Intan
Jurnal Akuntansi Kompetif Vol. 3 No. 1 (2020): Dinamika Akuntansi Modern: Tantangan Audit, Perpajakan, dan Literasi Keuangan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v3i1.455

Penelitian ini dilakukan di Dinas Koperasi dan UKM Kota Pekanbaru, bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penyusunan laporan keuangan menurut SAK EMKM. Faktor-faktor tersebut terdiri dari: sosialisasi SAK EMKM, latar belakang pendidikan, persepsi dan pemahaman tentang Pengusaha UKM. Populasi dalam penelitian ini adalah semua UMKM yang memiliki IUMK di Departemen Koperasi dan UKM Kota Pekanbaru yang berjumlah 1,102 unit, dan jumlah sampel yang diperoleh adalah 92 unit menggunakan Slovin Formula dan metode pemilihan sampel adalah purposive sampling. Penelitian ini menggunakan data primer dengan kuesioner dan menggunakan analisis regresi berganda. Hasil analisis menemukan bahwa sosialisasi dan pemahaman SAK EMKM tentang Pengusaha UKM memiliki dampak positif dan signifikan terhadap penyusunan laporan keuangan menurut SAK EMKM, tetapi latar belakang pendidikan dan persepsi jika Pengusaha UKM tidak berdampak pada penyusunan laporan keuangan menurut SAK EMKM.Kata kunci: sosialisasi SAK EMKM, latar belakang pendidikan, persepsi, pemahaman, SAK EMKM

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