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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia EKSPANSI Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Analisis Bisnis Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal ABDINUS : Jurnal Pengabdian Nusantara Reviu Akuntansi dan Bisnis Indonesia Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Multiperspectives on Accounting Literature Jurnal Analisis Bisnis Ekonomi
Barbara Gunawan
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Anjak Piutang: Sebuah Alternatif Memperoleh Dana Usaha Gunawan, Barbara
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (62.562 KB)

Abstract

As one alternative to business financing, factoring is not as popular as other types of funding, but this funding is a promising alternative, especially during the current economic crisis. This article aims to give some idea of factoring, therefore this paper contains the notion of factoring, factoring advantages and disadvantages, as well as accounting factoring. Regardless of the pros and cons, these alternatives at least provide "fresh air" for entrepreneurs who need short-term funds.
Analisis Efisiensi Pasar Modal “Semistrong Form Tests” dengan adanya pengumuman “Right Issue” di Bursa Efek Jakarta Gunawan, Barbara
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of this study is to find whether Indonesian stock market is a semistrong efficient market. This study use 10 listed public companies in  Jakarta Stock Exchange and performed right issue in 2003. The study found there was a significantly difference between stock price at stock exchange and theoretical price before and after ex right date. This study also reveal that abnormal return before and after ex right date does not have a significant different.
Balanced Scorecard: Perspektif Baru dalam Menilai Kinerja Organisasi Gunawan, Barbara
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Dengan semakin kompleksnya kondisi lingkungan organisasi, diperlukan ukuran-ukuran kinerja yang komprehensif sehingga akan terlihat kondisi berbagai sisi organisasi. Hal tersebut memberikan kejelasan arah dan sasaran bagi organisasi untuk bergerak maju baik dari sisi finansial maupun non finansial secara seimbang. Balanced Scorecard hadir untuk memfasilitasi pengukuran kinerja secara komprehensif baik dari sisi finansial dan sisi perspektif customer, internal business process, dan learning and growth dimana belum bias difasilitasi oleh pengukuran kinerja manajerial. Apabila semua sisi organisasi bias terukur maka organisasi akan dapat dikelola dengan baik seperti ungkapan “If We can count it, we can manage it”. Lebih dari itu Balanced Scorecard juga memberikan penawaran kepada organisasi akan pencapaian keunggulan kompetitif karena dengan terukurnya seluruh aspek organisasi secara komprehensif dan seimbang akan dapat memotivasi “breaktrough improvement” di berbagai bidang seperti: produk, proses, customer, dan pengembangan pasar.
Pengaruh Indikator Rasio Keuangan Perusahaan Price Earning Ratio (PER) dan Price to Book Value (PBV) terhadap Return Portfolio Saham di Bursa Efek Jakarta Gunawan, Barbara; Budileksmana, Antariksa
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This emerged during a kind of perception that the financial statements do not quite believable as the basis of capital market investment decisions. Using the results of the ratio of the financial statements as an object to be examined, the study will look at the extent of the influence indicator Price Earning Ratio and Price to Book Value of the Return Portfolio Shares on the Jakarta Stock Exchange. The results showed that of the portfolio is formed, it turns out the low indicators of Price Earning Ratio and Price to Book Value does not affect the portfolio return.
Meninjau Aspek Pencegahan Fraud: Studi Kasus di KPP Pratama Sukabumi Gunawan, Barbara; Hanjani, Andreani; Humairoh, Nur Aisyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030230

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor pencegahan fraud di KPP Pratama Kabupaten Sukabumi. Adapun faktor yang diteliti adalah moralitas individu, ketaatan aturan,  kompensasi, dan whistleblowing system. Populasi dalam penelitian ini adalah karyawan KPP Pratama Kabupaten Sukabumi Jawa Barat, dengan sampel sebanyak 30 karyawan yang dipilih dengan purposive sampling dan yang menerima delegasi seksi pemeriksaan, seksi penagihan, seksi ekstensifikasi, dan seksi pengawasan. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa moralitas individu dan ketaatan aturan berpengaruh terhadap pencegahan fraud. Sedangkan kompensasi dan whistleblowing system tidak berpengaruh terhadap pencegahan fraud.   Implikasi penelitian ini penting bagi Kantor Pelayanan Pajak untuk mengetahui faktor-faktor yang mempengaruhi pencegahan fraud agar tidak terjadi tindakan kecurangan yang dilakukan oleh pegawai Kantor Pelayanan Pajak yang rentan terjadinya tindakan fraud.
Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU: Application of PSAK 109 Financial Reporting Accounting for Zakat and Infaq/Shadaqah at LAZISMU Hanjani, Andreani; Azizah, Kholifah Nur; Gunawan, Barbara
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2644

Abstract

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
PEMBENTUKAN ADMINISTRASI DUSUN SERTA PEMASARAN INDUSTRI MAKANAN DI DUSUN MANGIRAN BANTUL YOGYAKARTA Gunawan, Barbara
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 6 No. 1 (2020): APRIL
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2048.534 KB) | DOI: 10.30997/qh.v6i1.1957

Abstract

Tujuan pengabdian ini adalah mengembangkan masyarakat yang mandiri secara ekonomi dan pembentukan administrasi dusun. Mitra dalam program ini adalah warga dan usaha kecil pembuatan dan penjualan minyak kelapa.  Permasalahan industri minyak kelapa adalah tentang pemasaran Kethak yang merupakan ampas pembuatan minyak kelapa. Metode yang akan dipakai untuk mencapai tujuan tersebut adalah 1) penyediaan plastik kemasan, 2) pembuatan merk, 3) pengadaan plang papan nama, dan 4) penyusunan data kependudukan.Hasil dari program ini adalah 1) adanya kemasan produk yang menarik, 2) adanya merk, 3) plang papan nama industri kethak, dan 4) data administrasi yang benar dan tertata, baik berupa soft file maupun bingkai.
Accountability And Internal Control Systems On The Quality Of Regional Equipment Organizational Reports With Organizational Commitment As Moderation Saputra, Bagaskara Aji; Gunawan, Barbara
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27923

Abstract

Purpose: This study aims to examine the effect of accountability and internal control systems on thequalityof financial reports of regional apparatus organizations with organizational commitment as moderation. Methodology/approach: Collecting data in this study using a questionnaire. Questionnaires were distributed as many as 120 questionnaires which were distributed to 20 OPD in Bantul Regency. A total of 95 questionnaires were filled out and returned to the authors for analysis. This research is included into quantitative research. The sample in this study used purposive sampling. The analytical tool used in this study is multiple linear regression with the IBM SPSS Statistics 22 application. Findings: The results of this study indicate that accountability has a positive and significant effect on the quality of financial statements of local government organizations, the internal control system has a positive effect on the quality of financial reports and the internal control system has a positive and significant effect on the quality of financial reports and is moderated by organizational commitment. Practical implications: Future will improve accountability performance of a government agency so that the government can provide information to the public in the form of quality financial reports. Originality/value: Accountability has a role to describe the success or failure of an organization's mission to achieve predetermined goals and indicators in the form of local government financial reports.
PENDAMPINGAN PENGELOLAAN OPERASIONAL BISNIS DAN PEMASARAN TOKO KELONTONG DI BANGUNJIWO KASIHAN YOGYAKARTA Gunawan, Barbara
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1795

Abstract

Tujuan dari program pengabdian ini adalah untuk membantu meningkatkan nilai ekonomi masyarakat dari Mitra yaitu Toko Bu Sri dan Kios Maheswari. Permasalahan Mitra (Warung Bu Sri dan Kios Maheswari) adalah semakin menjamurnya minimarket modern yang secara layout dan pelayanan tentu lebih baik daripada toko kelontong yang dikelola secara konvensional, seperti pemilik tidak membuat catatan persediaan barang, pemilik tidak membuat pembukuan, dan tidak melakukan promosi sebagaimana minimarket modern. Metode yang digunakan untuk memecahkan permasalahan tersebut adalah: 1) Focus Discussion Group dan pendampingan cara merapikan layout toko dan warung, 2) Pelatihan dan pendampingan tentang pelayanan kepada konsumen, luarannya berupa standar operasional prosedur pelayanan toko; 3) Pelatihan dan pendampingan pembuatan catatan persediaan barang 4) Pelatihan dan pendampingan pemasaran produk secara online, 5) Pengadaan mesin kasir, alat saji makanan, banner, dan lain-lain. Hasil dari kegiatan adalah: 1) Layout toko yang lebih rapi dan bersih, tersedia mesin kasir yang memudahkan toko dalam membuat faktur penjualan, 2) Pelayan memahami tentang pelayanan prima kepada pelanggan; 3) Tersedia katalog WhatsApp; 4) Warung Mie Ayam terdaftar di aplikasi Gofood, dan 5) Terselenggara pelatihan pencatatan. Setelah kegiatan pengabdian komentar pelanggan bahwa warung lebih bersih dan rapi sehingga omset warung mie ayam meningkat begitu juga dengan warung kelontong
Analisis Pendapatan dan Belanja Menggunakan Aspek Value for Money Gunawan, Barbara; Putriantoro, Alifia
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.5464

Abstract

This study aims to analyze the performance of the realization of the revenue and expenditure budget of the Tourism Office of Sleman Regency by taking into account the level of economy, efficiency, and effectiveness of the allocation of funds to assess the budget. The object of this research is the Tourism Office of Sleman Regency which is located at Jl. KRT. Pringgodiningrat, Tridadi, Sleman, Yogyakarta with the main data source being the 2019 Budget Realization Report. This study uses a quantitative descriptive method with primary and secondary data types. This type of primary data was obtained through an interview process with the Finance, Planning and Evaluation Section of the Tourism Office of Sleman Regency. While secondary data comes from information that has been uploaded on the official website of the Sleman Regency Tourism Office. Data analysis uses Value For Money indicators, namely to determine the level of economy, efficiency, and effectiveness. The results of the calculation analysis for each level indicate that the revenue budget is included in the effective criteria. Meanwhile, the expenditure budget shows that it is quite economical and overall the Budget Realization Report shows very efficient results. The implication of this research is that in the future the Tourism Office of Sleman Regency will pay more attention to market prices and strategic plans in preparing the budget so that the difference between spending and income is not too large and detailing the elements of the two categories.
Co-Authors Andreani Hanjani Andriyanti, Ariska Widya Antariksa Budileksmana, Antariksa Anugrah, Rinasa Agistya Atika Mirantiningsih, Atika Azizah, Kholifah Nur Desi Susilawati, Desi Eka Riana Hendrawati, Eka Riana Hapsari, Garin Yunia Humairoh, Nur Aisyah Kharisma Iman Sari Mawarni, Jihan Mazda Halim, Mazda Metha Arieska Nur Wulandari Putriantoro, Alifia Rahadien Pamungkas, Rahadien Rosydiana, Feraya Saputra, Bagaskara Aji Sulistyaningsih Sulistyaningsih Utami, Suharti Sri Yordan Gunawan Yuanita, Riska Yulia Nurul Zakiyah, Yulia Nurul