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MSME’S Perception to Accounting Conceptual: Case Study in Batam Alfonsa Dian Sumarna; Doni Putra Utama
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.10430

Abstract

To fulfil the needs of Micro, Small, and Medium Enterprises (MSMEs) is an important major. The SAK EMKM 2018 is made simpler than the previous issued SAK ETAP. The SAK EMKM was issued to encourage and provide the facilities for MSMEs in preparing the financial statement. The financial statement is one of the requirements for applying for credit to the relevant agencies. This study used the quota sampling method with the minimum sample which is calculated by using Slovin formula for as many as 115 respondents. The questionnaires use the semantic differential scale. The result of this research is that 80% of the respondents have never attended the SAK EMKM training and socialization. And only 34,78% of the respondents have done simple bookkeeping to record their business transactions, even though they have not applied the SAK EMKM. The factors that cause MSME do not do the bookkeeping are the lack of knowledge about the correct accounting based on the right standard and the consideration of being wasting time. Overall, the perception of MSMEs towards the understanding about the SAK EMKM is still in the “Don’t Understand” category. And most respondents as 58.49% expect regular accounting training according to applicable standards (which are simple ones) for business owners.
FINANCIAL INFORMATION WITH THE MODERATION OF FIRM SIZE ON THE STOCK PRICE OF LQ45 ISSUERS Alfonsa Dian Sumarna; Putri Nadya Agustini
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3433

Abstract

The stock price is an important factor and must be considered by investors because stock price shows the performance of the company. The stock price also shows the value of a company and is an appropriate index for the effectiveness of the company. Companies that included on category LQ45 (Liquid 45) are the fourty-five dominate listed companies in the Indonesia Stock Exchange. LQ45’s stock price is relatively stable compared to the other companies, even during the current pandemic. This study aims to find empirical evidence regarding the factors that influence and moderate the stock price of LQ45. The independent variables were Price Book Value (PBV), Price Earnings Ratio (PER), profitability proxied by Net Profit Margin (NPM), Debt Equity Ratio (DER) and firm size as moderating variable. This quantitative research uses purposive sampling technique and EViews 9 for data processing. This study examines the partial influence (t-test), simultaneous influence (F-test), and moderating interaction (Moderated Regression Analysis/ MRA). The results of the partial test found that PBV, PER, NPM had some significant influence and DER had an insignificant influence to stock price. For simultaneous result, all independent variables have a significant influence on the stock price. Meanwhile, the results of the MRA found that firm size did not moderate (not a moderating variable) for the influence of the independent variables to the stock price.
Pendampingan Penyusunan Laporan Keuangan Berbasis PSAK EMKM Bagi Koperasi dan UMKM di Kota Batam di Tengah Pandemi Covid-19 Dedi Kurniawan; Nanik Lestari; Hendra Gunawan; Sinarti Sinarti; Arif Darmawan; Wika Arsanti Putri; Adi Irawan Setiyanto; Danar Irianto; Muhammad Ramadhan Slamet; Muhammad Irsyad Halim; Alfonsa Dian Sumarna
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 2 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v4i2.2878

Abstract

Purpose: This community service activity has two objectives, namely, to carry out one of the tri dharma of higher education, namely community service through the implementation of knowledge held to the community and providing training and assistance in preparing financial reports to MSMEs in Batam City based on a standard. With this training and mentoring, it is expected that there will be an increase in the ability and transfer of knowledge in MSMEs. Benefits: Having been able to prepare financial reports according to standards can be one of the requirements for MSMEs to develop their business by submitting additional capital to third parties such as investors, banks, creditors and others. Then, this activity is expected to increase the activity of the community's economy and have implications for increasing family income in Batam City. Problems: The low ability of MSMEs in making financial reports based on accounting standards such as making reports of cash flow, profit and loss, and financial position. This problem becomes one of the obstacles for business to be sustainable. Methods: The service is carried out in three stages, namely, preparation, implementation, including information gathering, material preparation, material delivery, practice, monitoring, and evaluation, and reporting. In the midst of the current Covid-19 pandemic, it is not possible to conduct direct or face-to-face training and guidance, therefore these training and mentoring activities will be carried out online. The media used by WhatsApp and Zoom.
The Impacts of Project Based Learning Method on the Basic Accounting Competencies Alfonsa Dian Sumarna; Diah Amalia
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4354

Abstract

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.
THE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE IN THE MICRO-SMALL ENTERPRISES Alfonsa Dian Sumarna
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.17489

Abstract

This study aims to analyze demographic factors: understanding of SAK EMKM and motivation on Computerized Accounting System (CAS) usage in Indonesian MSEs. This study used online survey. Hypothesis testing through the t-test, ANOVA test, and Moderated Regression Analysis test. From the 87 respondents who did bookkeeping, there were 47,12% (41 respondents) using CAS and the remaining 52,88% (46 respondents) still using manual bookkeeping. From the 41 respondents who have using CAS consists of 87,8% (36 respondents) still using Microsoft Excel and the remaining of 12,2% use accounting software. The finding from this study show that only level education had a direct significant effect on CAS usage, while motivation did not moderate the relationship of the independent variables to CAS usage. Low level of education influence on the low CAS usage. But result for the simultaneous test without moderation and with moderation that the independent variables have a significant effect on the CAS usage
PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM Widda Royanisa Manalu; Alfonsa Dian Sumarna
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5282

Abstract

The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.
COSO FRAMEWORK SEBAGAI BASIS PENILAIAN EFEKTIFITAS PENGENDALIAN INTERNAL PENERIMAAN KAS (STUDI KASUS PT LEP) Alfonsa Dian Sumarna; Nadya Fortuna Novitasari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

The important activity within a company that should be controlled in order to help companies obtain the goal are financial activity. To maximize this activity need proper internal controls, ranging from the function of cash receipts, account receiveble, sales and etc. Cash is the most liquid of assets and is susceptible to loss if not properly controlled. Therefore, it is extremely important to all department which is handling cash to implement and adhere to strong internal controls. All staff who collecting cash should ensure proper controls are in place to safeguard collections until deposit. This descriptive qualitative research use case study with the object is PT LEP. This research uses primary and secondary data which is collected by literature study, observation, interview, and questionaire. For ensure validity and reliability data, we run triangular test (source and technique). This research use COSO framework as basis to evaluate effectiveness of internal control in cash receipts. This research found that there are several weaknesses in each component of internal control that need to be concerned to make the implementation internal control better in the future. In the control environtment component, indicators which are need to be improved are philosophy and style management and also authority and responsibility. In the risk assesment component is risk estimation. In the information and communication component are the detailed and timely information. In the control activities component are related to management performance, information and segregation of duties. And for the monitoring component is management’s periodicity and continous monitoring.
DEGREE OF LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SEKTOR INDUSTRI JASA KEUANGAN Alfonsa Dian Sumarna
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.8131

Abstract

Krisis pandemi mengakibatkan sektor jasa keuangan. Penelitian ini menjadi menarik dari segi kerangka teoritis dalam penilaian pengaruh antara variabel bebas kinerja perusahaan yang diproksikan ke dalam variabel Return on Asset (ROA), Return on Equity(ROE) dan Eearning Per Share (EPS), serta variabel terikat degree of leverage (DL) yang diproksikan ke dalam variabel Degree of Financial Leverage (DFL), Degree of Operating Leverage (DOL), dan Degree of Combine Leverage (DCL). Penelitian ini menggunakan 156 data panel triwulanan untuk pengujian pengaruh (parsial dan simultan) serta Moderated Regression Analysis. Temuannya adalah untuk semua variabel bebas berpengaruh tidak signifikan terhadap kinerja keuangan, dan variabel ukuran perusahaan bukan merupakan variabel moderasi bagi pengaruh variabel degree of leverage terhadap kinerja keuangan. Pengaruh variabel independen bervariasi arah positif dan negatif terhadap variabel dependen. Walaupun hasil penelitian tidak memberikan hasil empiris pengaruh yang signifikan, tetapi perusahaan tetap dapat memberikan perhatian tanpa mengesampingkan variabel dikarenakan agar tidak terjadi kemungkinan potensial financial distress dan kegagalan bisnis.
Sistem Akuntansi Pengeluaran Petty Cash Pada Sebuah Usaha Production House Khairi, Salam; Sumarna, Alfonsa Dian
Jurnal Bisnis Mahasiswa Vol 4 No 1 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i1.art3

Abstract

Tujuan dari penelitian ini adalah membuat sebuah sistem akuntansi proses bisnis pengeluaran kas kecil secara narasi dan flowchart untuk menjelaskan terkait alur dari pengeluaran kas kecil pada sebuah production house yang mengimplementasikan pengendalian internal didalamnya. Penelitian ini merupakan penelitian terapan kualitatif dengan analisis deskriptif. Adapun pengumpulan data yang dilakukan menggunakan metode observasi, dokumentasi, dan wawancara. Hasil penelitian ini menghasilkan sebuah prosedur pengeluaran kas kecil secara tertulis serta dalam bentuk flowchart berdasarkan sistem pengendalian internal yang dapat diterapkan pada usaha yang baru awal berdiri dengan keterbatasan sumber daya.
Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting Fransiska, Cindy; Sumarna, Alfonsa Dian
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art4

Abstract

Small and medium enterprises (SMEs) need practical guidance that can be applied to a limited scale of resources. In this case, tax deposit errors result in companies having to do tax transfers. The tax book-entry procedure is minor but can be significant if associated with delays in the overall tax compliance process. Therefore, a simple procedure will help SME businesses solve this problem smoothly. This descriptive research uses observation, documentation, interviews, and literature study. The purpose of this research is to develop a guideline in the form of a simple standard procedure for the process of transferring taxes, which can be easily applied to SMEs. The result of this study is a standard tax book-entry procedure in a step-by-step format and a flowchart format that can be chosen to be understood. So that employees in SME companies have a handle on the process so that there is no need for delays in transferring taxes due to employee ignorance.
Co-Authors Adi Irawan Setiyanto Adisty, Tri Julian Ananda, Silvia Arif Darmawan Azira, Azira Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Fransiska, Cindy Halizah, Zalfa Nur Hernisa, Hernisa Irsutami, Irsutami Jayawarsa, A.A. Ketut Khairi, Salam Malatada, Mesi Marta Elviani Mayasari, Mega Muhammad Irsyad Halim Muhammad Ramadhan Slamet Nababan, Maria Del Cielo Nadya Fortuna Novitasari Nanda Atika Sari Nanik Lestari Purwatiningsih, Esty Putra Utama, Doni Putri Nadya Agustini Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Rismawanti Sihite, Emy Angely Christina Prawasta Br Sinarti Sinarti Vina Kholisa Dinuka Widda Royanisa Manalu Widiyanti, Retno Widya Putri Muzakir Wika Arsanti Putri Wika Arsanti Putri Yosef, Maria Christa Yuliani, Nur Fitria Zega, Mentari Ruth Caroline