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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA BUMDES BANYUANYAR BERKARYA DESA BANYUANYAR KECAMATAN AMPEL KABUPATEN BOYOLALI Denty Arista; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Andi Asri Hapsari
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 3 (2021): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v4i3.35657

BUMDes Banyuanyar Berkarya di desa Banyuanyar Kecamatan Ampel Kabupaten Boyolali memiliki beberapa unit kelompok usaha seperti unit peternakan, pertanian, unit usaha dalam bidang bisnis sosial, serta unit pengolahan kopi, yang mampu menghasilkan berbagai produk unggulan seperti susu, yogurt, es krim, konsentrat pangan ternak serta pupuk kompos, dan kopi nangka yang menjadi produk ciri khas dari BUMDes Banyuanyar Berkarya. Namun dengan banyaknya unit bisnis dan produk yang dihasilkan, BUMDes Banyuanyar Berkarya memiliki permasalahan keuangan dalam mendukung tata kelola (good governance) BUMDes. Permasalahan keuangan tersebut terkait proses penyusunan laporan keuangan sehingga belum mampu menyajikan laporan keuangan yang transparan, akuntabel, yang terintegrasi sehingga dapat memengaruhi kinerja keuangan BUMDes. Tujuan Pengabdian Kepada Masyarakat adalah untuk mengoptimalkan program penerapan IPTEK dan pemberdayaan pengurus serta anggota BUMDes, sehingga dapat mewujudkan good governance dalam pengelolaan keuangan BUMDes melalui penyajian dan penyusunan laporan keuangan yang akuntabel, transparan, berkelanjutan dan terpercaya. Metode pengabdian yang digunakan adalah melakukan pelatihan (pra pendampingan) bagi pengurus BUMDes terkait penyusunan laporan keuangan sesuai standar akuntansi yang berlaku, dilanjut dengan proses pendampingan dan simulasi sistem informasi akuntansi serta penyusunan laporan keuangan sesuai dengan kaidah akuntansi, dan melakukan peninjauan serta monitoring evaluasi (kegiatan Pasca Pendampingan) terhadap pelaksanaan pendampingan sistem informasi akuntansi dan penyusunan laporan keuangan berdasarkan kaidah akuntansi. Hasil dari kegiatan ini adalah pengetahuan serta kemampuan pengurus beserta anggota BUMDes dalam menyusun laporan keuangan sesuai dengan kaidah akuntansi melalui penggunaan aplikasi Ms. Excel. Sehingga dapat disimpulkan bahwa BUMDes Banyuanyar Berkarya mampu meningkatkan kompetensi akuntansi dalam menyusun dan menyajikan laporan keuangan dengan sistem informasi akuntansi yang terintegrasi.

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

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.

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

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

Exploring Human Resource Competence and Management Performance of a Village-Owned Enterprise Putri Nugrahaningsih; Andi Asrihapsari; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aims at investigating the competence of human resources of BUMDes Blulukan in managing the business that leads to green entrepreneurship. This study uses a qualitative descriptive method using interviews and questionnaires as a data collection technique The conclusion of the study shows that the human resources in the BUMDes have adequate competence and level of understanding on green entrepreneurship, as seen from the effort in managing waste by creating products with higher selling points to improve the village communities' welfare in yielding innovative products from waste and generating income for village community products with high-selling values. AbstrakTujuan penelitian ini adalah melihat kemampuan Sumber Daya Manusia studi kasus pada BUMDES Blulukan dalam mengelola bisnis yang mengarah kepada green entrepreneurship. Penelitian ini menggunakan metode deskriptif kualitatif dengan cara wawancara dan penyebaran kuesioner sebagai teknik pengumpulan datanya. Kesimpulan penelitian menunjukkan bahwa kemampuan dan tingkat pemahaman SDM BUMDES terkait green entrepreneurship sudah cukup baik dengan melakukan pemanfaatan pengelolaan sampah menjadi nilai jual yang dapat meningkatkan kesejahteraan desa pada produk inovasi berupa pemanfaatan limbah sampah yang sebelumnya menjadi keresahan desa diolah menjadi produk yang menghasilkan nilai jual.

Evaluation of Account Receivables Management to Prevent Possible Company Losses as a Result of Uncollectible Accounts Receivables at PT Askrindo (Persero) of the Surakarta Branch Office Azzahra Syafiya Syaebani; Vidia Ayu Satyanovi; Lina Nur Ardila; Andy Supriyadi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.374

This research was conducted at PT Askrindo (Persero) of the Surakarta Branch Office. This study aimed to investigate the management of accounts receivable and the implementation of the management of accounts receivable running within the company whether they are in accordance with the policies in force in the company. This study uses descriptive data analysis method. The results of this study indicate that the implementation of accounts receivable management at PT Askrindo (Persero) of the Surakarta Branch Office, which includes the recognition, recording, classification, and accounts receivable management policies, has not followed the guidelines for accounts receivable management business issued by the company. First, the implementation of the recognition of trade receivables is in accordance with the guidelines for managing accounts receivables, which are recognized after the issuance of an insurance certificate/policy. Second, the implementation of recording accounts receivable complies with the guidelines for managing accounts receivables, which are recorded using the Askrindo Financial Management System (FMS). Third, the implementation of the classification of accounts receivable is consistent with the guidelines for managing accounts receivable, namely by classifying current, non-current, and loss accounts receivables. Fourth, the implementation of the accounts receivable management policy does not follow the guidelines for managing accounts receivable. The company has not implemented several policies according to the guidelines in the company.

A Comparative Case Study of Profitability and Firm Value by Firm Characteristics Dany Adi Saputra; Lina Nur Ardila; Vidia Ayu Satyanovi; Zulfita Fidi Astuti; Rihan Mustafa Zahri
International Journal of Economics, Business and Innovation Research Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

The purpose of this case study is to describe the firm characteristics that include industry competition, debt levels, and controlling shareholder and their relation to profitability and firm value of three companies, SMGR, INTP, and SMCB, in the cement subsector listed on the Indonesia Stock Exchange in 2019. Qualitative analysis was performed by comparing profitability (return on assets, ROA), firm value (Tobin's Q), and firm value-to-profitability ratio (Q_ROA) for the three sample firms that differ in their characteristics. This case study provides the following empirical evidence. SMCB had the lowest ROA, Tobin's Q, and Q-ROA, followed by SMGR and INTP with relatively higher ROA, Tobin's Q, and Q-ROA. The level of competition in the SMCB industry is the highest, followed by INTP and SMGR. SMCB and SMGR have relatively higher DAR (greater than 45 percent) while INTP has relatively lower DAR (lower than 45 percent). The controlling shareholders of SMCB, SMGR, and INTP are national corporations, the Indonesian government, and foreign corporations, respectively. These results suggest that debt level and controlling shareholder play an important role in explaining profitability, firm value, and firm value to profitability ratio, while industrial competition has a marginal role in explaining these variables.

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

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

The Implementation of Worksheet Application in Review of Regional Government Financial Report (Case Study at Karangnyar Regency Inspectorate) Vidia Ayu Satyanovi; Nurul Lujain; Rihan Mustafa ZAHRI
International Journal of Business and Quality Research Vol. 1 No. 01 (2023): January - March, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i01.280

The purpose of this study was to find out and evaluate the application of Worksheet Application in the Review of Regional Government Financial Report at the Inspectorate of Karanganyar Regency. This type of research is descriptive qualitative. The data collection techniques in this study were through observation, documentation and interviews. The Result shows that the implementation of the Regional Government Financial Report review with Worksheet Application has been carried out in accordance with applicable regulations. However, the reviewers are challenged in the review stages. The conclusion of this study is that the Worksheet Application to the Regional Government Financial Report review has been going well. Based on the research results, the authors provide advice to the Inspectorate of Karanganyar Regency, the Karanganyar Regency Inspectorate create a Regional Government Financial Report’s review team with members competent in accounting, conduct in-house training and consultation services, prepare standard operational procedure and coordinate with regional finance agency at Karanganyar Regency

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