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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis EkBis: Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Hananto, Santoso Tri
Sekolah Vokasi Universitas Sebelas Maret
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA Sri Suranta; Sulardi Sulardi; Santoso Tri Hananto; Halim Dedy Perdana
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1263

Abstract

The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Linda Meganita; Halim Dedy Perdana; Santoso Tri Hananto; Hanung Triatmoko
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.2.1012

Abstract

The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.
PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN KEWIRAUSAHAAN DAN PEMASARAN DIGITAL PADA BUMDes BLULUKAN GEMILANG Putri Nugrahaningsih; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Andi Asrihapsari; M. Syafiqurrahman; Renata Zoraifi; Sri Hantoro
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v4i1.29574

Abstract

Salah satu BUMDes di Kabupaten Karanganyar adalah BUMDes Blulukan Gemilang yang merupakan lembaga ekonomi desa, tujuan pendirian BUMDes untuk menanggulangi kemiskinan yang mana unit usahanya mengembangkan jiwa kewirausahaan melalui unit usaha konfeksi dan unit pengelolaan sampah. Tujuan dari kegiatan pengabdian masyarakat ini adalah (1) meningkatkan pengetahuan wirausaha pengelola BUMDes; (2) memberikan pemahaman dan pendampingan tentang cara mempromosikan dan memasarkan produk secara digital. Oleh karena itu, perlu pengembangan kompetensi dan kewirausahaan sebagai fase lanjutan dari fase awal pendirian BUMDes. Metode kegiatan pengabdian masyarakat yang digunakan adalah partisipatif, yaitu pendekatan yang berorientasi kepada upaya peningkatan peran serta masyarakat  secara langsung  dalam berbagai proses dan pelaksanaan, dengan cara pendampingan dengan cara memberikan  penyuluhan  kepada  staf pengelola BUMDes  dan  masyarakat  (ibu  ibu  rumah tangga) tentang kewirausahaan dan manajemen pemasaran serta memberikan pendampingan dalam pemasaran dengan mempromosikan produk hasil unit konfeksi yang dikelola.Hasil pengabdian menunjukkan bahwa pelaksanaan pemberdayaan masyarakat yang dilaksanakan mengalami beberapa kendala dalam hal produksi dikarenakan adanya keterbatasan modal mesin produksi dan saluran pemasaran produk yang belum menggunakan media digital. Oleh karena itu, tim pengabdi memberikan bantuan modal aset tetap berupa mesin potong kain untuk memperbanyak produksi masker. Langkah selanjutnya, tim pengabdi melakukan pendampingan berupa kegiatan literasi tentang informasi digital melalui pelatihan digital marketing dengan media sosial dan desain produk masker di masa pandemi sebagai langkah memupuk jiwa kewirausahaan. Diharapkan setelah pelatihan, peserta siap beraksi menerapkan jiwa wirausaha. Hasil kegiatan pengabdian yang dilakukan pada BUMDes Blulukan Gemilang telah memberikan dampak pada peningkatan pendapatan masyarakat dan bertambahnya lapangan pekerjaan bagi masyarakat Desa.
PENDAMPINGAN PENYUSUNAN SOP PADA UNIT USAHA SIMPAN PINJAM KOPERASI KELOMPOK TANI SARI REJEKI KARANGANYAR Vidia Ayu Satyanovi; Sri Hanggana; Santoso Tri Hananto; Sri Murni; Muhammad Syafiqurrahman; Andi Asri Hapsari; Renata Zoraifi
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v5i1.36092

Abstract

Koperasi Kelompok Tani (KKT) Sari Rejeki merupakan salah satu badan usaha yang melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat khususnya para petani dan kelompok tani di Desa Pulosari, Kebakkaramat, Karanganyar berdasarkan asas kekeluargaan. Salah satu unit usaha yang potensial di KKT Sari Rejeki adalah unit usaha simpan pinjam. Selama hampir 23 tahun berdiri, Unit Usaha Simpan Pinjam KKT Sari Rejeki belum memiliki panduan dalam pelaksanaan kinerja sehingga masih ditemukan berbagai kendala dalam melaksanakan usaha yang berdampak pada penyusunan laporan pertanggungjawaban menjadi tidak tepat waktu. Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk memberikan pendampingan penyusunan standar operasional prosedur penghimpunan dana simpanan dan penyaluran pinjaman sebagai usaha utama Unit Simpan Pinjam KKT Sari Rejeki sebagai upaya penyusunan laporan pertanggungjawaban secara akuntabel dan tepat waktu. Metode pengabdian kepada masyarakat yang digunakan adalah pendekatan partisipatif melalui kegiatan yang terdiri dari tiga tahapan yaitu 1) kegiatan pra pendampingan, 2) kegiatan pendampingan dan 3) kegiatan pasca pendampingan. Adapun hasil kegiatan pengabdian kepada masyarakat ini adalah mitra pengurus Unit Simpan Pinjam KKT Sari Rejeki dapat menyusun dan menerapkan standar operasional prosedur penghimpunan dana simpanan dan penyaluran pinjaman sebagai dokumen kebijakan yang dapat memberikan panduan dalam pelaksanaan usaha.
Perancangan Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri sebagai Badan Hukum Milik Negara (BHMN) Santoso Tri Hananto
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i1.19

Abstract

This research purposes are: (1) to find a suitable accounting information system design for state universities (PTN) as state enterprises (BHMN) and (2) to analyze differentiation accounting information system before and after state university as BHMN. The research uses case study method approach based on government regulation (PP) No.60 and 61 on the year of 1999, and the statement of financial and accounting standard (PSAK) No.45. The research takes place on Economic Faculty, Sebelas Maret University in Surakarta. The result of the research are: (1) the status of state university as state enterprise affected on information needed for decision making, especially on economic decision; and (2) characteristic of state university as state enterprise are combining budget system with accounting system, using accrual method, following the financial accounting process and management accounting, being shaped on accounting entities, using responsibility accounting, and serving financial report in the end of the year.
Kualitas Audit dan Manajemen Laba Berbasis Operasional Muhammad Agung Prabowo; Santoso Tri Hananto; Christiyaningsih Budiwati; Hanung Triatmoko; Anis Widjajanto
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.051 KB) | DOI: 10.20961/jab.v20i2.570

Abstract

This paper investigates the effect of audit quality on real earnings management. Audit quality refers to the size of the audit office. Conceptual framework borrows from agency theory positing that earnings management reflects managerial opportunistic behavior to influence the contractual outcome imposed by stakeholders. The size of the auditors’ office represents available resources within the firm that eventually enables the auditor to maintain independence and to invests in auditing techno logy that results in higher technical competence. The hypothesis predicts that auditor size negatively affects real earnings management. The sample consists of firms engaging in manufacturing operations listed in Bursa Efek Indonesia, which meetspecific requirements. In contrast with a hypothesis, the analysis reveals that auditor size is positively related to real earnings management. the results hold after controlling for self-selection bias. The paper conjectures that deep-pocket insurance might dominate audit quality in that relationship. Several caveats are in place that require due care in interpreting the results. Penelitian ini menguji pengaruh kualitas audit, dengan menggunakan ukuran auditor sebagai surogasi, terhadap manajemen laba berbasis operasi riil. Rerangka konseptual mengacu pada teori keagenan yang mengklaim bahwa manajemen laba merupakan tindakan opportunistik manajemen untuk mempengaruhi keputusan pemangku kepentingan. Ukuran auditor berasosiasi dengan ketersediaan sumber daya yang memungkinkan auditor mempertahankan independensi dan meningkatkan kompetensi teknis pengauditan. Hipotesa memprediksi bahwa ukuran kantor auditor berpengaruh secara negatif terhadap manajemen laba. Sampel terdiri dari perusahaan manufaktur di Indonesia yang terdaftar pada Bursa Efek Indonesia dengan kriteria tertentu. Sumber data adalah laporan tahunan perusahaan. berlawanan dengan prediksi awal, hasil pengujian menunjukkan bahwa ukuran auditor berpengaruh secara postif terhadap manajemen laba. Hasil tersebut robust terhadap isu self-selection bias. Penjelasan yang mungkin dari hasil tersebut adalah deep-pocket insurance lebih mendominasi daripada isu kualitas audit. Penelitian ini mengandung beberapa kelemahan dan oleh karean tiu diperlukan kecermatan dalam mengintepretasikan hasil penelitian
The Integration of SAP Software in Learning Accounting Information Systems to Face Industrial Revolution 4.0 Asri Diah Susanti; Santoso Tri Hananto; Sri Murni
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.616 KB) | DOI: 10.25273/jap.v9i1.5100

Abstract

ABSTRACTThis study aims to improve student competence by integrating SAP in the SIA course in the industrial revolution 4.0. This research is a classroom action research. Data analysis methods used are quantitative and qualitative. Qualitative analysis is done by identifying the weaknesses and strengths of the application of actions and analyzing critical points. Quantitative analysis was performed by paired sample t-test to strengthen the results of the study. The results showed that there was an increase in student competence from moderate to high in cycle 1. This result was also supported by the results of paired sample t-tests which showed that there was a difference in student competence before and after the integration of SAP in SIA courses.ABSTRAKPenelitian ini bertujuan untuk meningkatkan kompetensi mahasiswa dengan mengintegrasikan SAP dalam MK SIA dalam menghadapi revolusi industri 4.0. Penelitian ini merupakan penelitian tindakan kelas. Metode analisis data yang digunakan adalah kuantitatif dan kualitatif. Analisis kualitatif dilakukan dengan mengidentifikasi kelemahan dan kelebihan penerapan tindakan serta menganalisis titik kritis. Analisis kuantitatif dilakukan dengan paired sample t-test untuk memperkuat hasil penelitian. Hasil penelitian menjukkan bahwa terdapat peningkatan kompetensi mahasiswa dari sedang ke tinggi pada siklus 1. Hasil ini juga didukung oleh hasil paired sample t-test  yang menunjukan terdapat perbedaan kompetensi mahasiswa sebelum dan sesudah tindakan yaitu diintegrasikannya SAP dalam mata kuliah SIA.
Peningkatan Kualitas dan Kuantitas Kerajinan Rotan Menuju Trangsan Desa Wisata dalam rangka Meningkatkan Ekspor Sri Suranta; Santoso Tri Hananto; Christiyaningsih Budiwati; M. Syafiqurrahman
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v3i1.1066

Abstract

The purpose of implementing community service is the Export Product Development Program (EPDP) to increase the quantity and quality of rattan production, and increase the sale of rattan products. Small and Medium Enterprises (SMEs) involved as many as 2 (two) SMEs in Trangsan village, namely the Three Colors Rattan UKM, and the Wayan Rotan UKM with the problem of scarcity of raw materials and purchasing methods not optimal, equipment that is not feasible to use, layout not optimal, designs that change frequently. The solutions offered are training, including training in raw material purchasing methods, tool management training, and product design training, as well as upgrading equipment. The output of community service activities is that rattan production increased by more than 10% for three-color UKM, Rattan and 29% increase in UMKM production, Wayan Rotan.
Karakteristik Kepala Daerah Dan Audit Delay Laporan Keuangan Pemerintah Daerah Di Indonesia Hesy Erlisa Frasti; Elvanya Purba Dita; Euodia Pracinthea; Ade Syahputra; Arini Widyawati; Santoso Tri Hananto
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.131

Abstract

This study aimed to examinethe effectsof regent/ mayor characteristics onfinancial statement of local government’s audit delay in Indonesia. Regional head arecharacterized by age, educational background, executive work experience, andeducational level. The populationof this study were all of districts/municipalitie inIndonesia. This study uses 142 districts/municipalities as sample usingpurposivesampling method. The secondary data was obtained from Audit Board of the Republicof Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia(Kemendagri). Datawas analyzed using regression model. The analysisshowed thatthe economics or accounting educational background has negatively affected onfinancial statement of local government’s audit delay in Indonesia. However, age,executive work experience, and education level do not affect financial statement oflocal government’s audit delay in Indonesia.
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
Co-Authors Ade Syahputra Andi Asrihapsari, Andi Anis Widjajanto Arini Widyawati Asri Diah Susanti Budiwati, Christiyaningsih Christiyaningsih Budiwati Elvanya Purba Dita Euodia Pracinthea Halim Dedy Perdana Halim Dedy Perdana Hanung Triatmoko Hesy Erlisa Frasti Lina Nur Ardilla Linda Meganita M. Syafiqurrahman M. Syafiqurrahman Muhammad Agung Prabowo Nugrahaningsih, Putri Renata Zoraifi Renata Zoraifi Sri Hanggana Sri Hantoro Sri Murni Sri Murni SRI MURNI Sri Suranta Sri Suranta Sulardi Sulardi Syafiqurrahman, Muhammad Vidia Ayu Satyanovi