Garuda - Garba Rujukan Digital

Perbandingan Penerapan Sistem Akuntansi Konvensional dengan Sistem Akuntansi Berbasis Komputer pada Perusahaan Dagang Uding Sastrawan; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 2 No. 1 (2012): Jurnal Sains Terapan, Volume 2, Nomor 1, Tahun 2012
Publisher : IPB University

The implementation of conventional accounting system is based on the accounting records which are done manually (paper work). In contrast, the implementation of computer-based accounting system is an impact of the development of science and technology. Therefore, the manually accounting records can be replaced by computersin terms of data processing of daily transactions to financial reports. The purposes of this research are firstly to determine the implementation of conventional accounting system at UD. Mekarsari. Secondly is to determine the implementation of computer-based accounting system in PD. Cimanggu Jaya. Lastly is to compare those two accounting systems which have been applied to the two companies. The difference of those two models of accounting system can be seen from the output of the accounting records. All variables or sub systems that run on those two trading companies with different accounting recording system is the study of assessment of the implementation between conventional accounting system and computer accounting systems so that two accounting systems can be compared. Last stepistoprovidere commendations for improvement in the implementation ofthe accounting system for more efficiency and effectiveness when applied in the trading companies. Based on the results and discussion, it can be summarized as follows: 1). The application of conventional accounting systems at UD. Mekar Sari is still simple. 2). The application of computer-based accounting system at PD. Cimanggu Jaya has formed separate functions, all transactions are recorded in the printed serial numbered transaction receipt, and has done journal recording to generate financial reports using computer applications ie Microsoft Office Excel. 3). The comparison between the conventional accounting system and computer-based accounting system on timber commodity trading company shows that the conventional accounting system is more simple, their functions have no optimal performance, and the application of internal control is still lacking, so the company’s financial statements has not been realized.Keyword : Accounting System,Conventional Accounting System, Computer Based Accounting System

Optimalisasi Keuntungan pada Usaha Komoditi Bunga Krisan di Kecamatan Cipanas, Kabupaten Cianjur (Optimizing the Profits of Chrysanthemum Commodities in Cipanas, Cianjur) Wien Kuntari; Uding Sastrawan
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 3 No. 1 (2013): Jurnal Sains Terapan, Volume 3, Nomor 1, Tahun 2013
Publisher : IPB University

Many farmers are interested in planting chrysanthemums because of its beautiful colors. The allocation of land resources, raw materials, machinery, capital and labor which is now done by farmers, is relatively not able to meet the desired target. It demonstrates that the use of resources is not optimal and it will have an impact on the level of benefits received. The result of the data processing was: the Chrysanthemum production rate, based on the optimization results, illustrated that the recommended type of chrysanthemum to be produced was only the standard type, because it increased the revenue for companies. Company A produced 486.11 bunches of chrysanthemum for Rp 1,701,389 per growing season, company B produced 277.77 bunches for Rp 972,222 per growing season, company C produced 150 bunches for Rp 450,000 per growing season, and company D produced 250 bunches for Rp 750,000 per growing season. The resource or factor of production that was totally applied on the optimum condition was the green house land resources, which is a limiting resource; but other resources was excessive or not a limiting resource. The usage or availability of limiting resource could be improved to increase the profit of the company. The environmental changes can affect the company's revenue, to see how big the changes which didn’t change the optimal conditions were. It was generated by looking at the results of the sensitivity analysis. Sensitivity analysis of the objective coefficient value which was obtained for the standard type of chrysanthemum, the allowed increase in gross profit was infinity, while the allowed decrease in gross profit was when it approached the value of the gross profit.Keyword: chrysanthemum, primal analysis, dual analysis, sensitivity analysis

Kebijakan Office Channeling Dan Perkembangan Perbankan Syariah Serta Penyaluran Pembiayaan Usaha Kecil Menengah Di Indonesia (The Office Channeling Policy, the Development of Islamic Banking, and SMEs Financing in Indonesia) Uding Sastrawan; M. Syamsun; M. Najib
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 3 No. 1 (2013): Jurnal Sains Terapan, Volume 3, Nomor 1, Tahun 2013
Publisher : IPB University

This research presents Islamic banking which continuously experience growth in the banking system in Indonesia, especially after Bank Indonesia regulation (office channeling) is applied. The presence of Islamic banking is expected to strengthen the SMEs in accessing the business financing with the concept of profit and loss sharing. This research was done to find out whether the increasing development of Islamic banking give a positive response in the SMEs sector financing and other variables in line with the rising of Islamic banking portfolio. The study was based on secondary data and mostly collected from the Annual reports published by Bank Indonesia. Method of Vector Autoregression (VAR) and inferential statistics were used for data analysis. The result suggested that the development of Islamic banking was influenced by the variable of operational expenses ratio to operational revenue (BOPO), financing in SMEs sector (PYD), depositor funds (DPK), non performing financing (NPF), number of worker (PKJ), unless asset growth (GAST).Key words: Islamic banking, Small and medium enterprises (SMEs), Vector autoregression (VAR)

Strategi Pengembangan Bisnis Produk Hortikultura Pada Waaida Farm: Developing business strategic of horticultura product in Waaida Farm Uding Sastrawan; Rahmat Yanuar Ramadhaning; Maisya Nurrizky Az Zahra; Syarifah Annisaputri
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 6 No. 1 (2016): Jurnal Sains Terapan, Volume 6 Nomor 1, Tahun 2016
Publisher : IPB University

This study aims to determine alternative strategies in the business development of horticulture product in Waaidah Farm. Method used survey with SWOT analysis, Internal-External (IE) matrix and QSPM. The results show that the total value obtained from the IFAS table is 3.037 with a strength score of 2.556 and the weakness score of 0.481, it shows that the strength factor of the horticulture sector business is greather than the weakness factor,while the total value EFAS of 0.286, with a opportunity score of 2,500 and a threat of 0,286. This means that the opportunity factor is greather than the threat factor. The result of calculation of rating value and internal factor weight the business development strategy of horticulture product in Waaidah Farm with Internal-External (IE) matrix shows the position of Waaidah Farm in cell IV which means that this business must carry out a grow and build strategy. Based on SWOT analysis, there are 7 types of alternative strategies formed so that the priority strategy results using QSPM is establishment of ciplukan juice processing business unit with a TAS value of 6,364.

PENINGKATAN KOMPETENSI GURU MELALUI PELATIHAN KOMPUTER AKUNTANSI MYOB VERSI 22 PADA SMK TARUNA TERPADU 2 BOGOR Ratih Pratiwi; Uding Sastrawan; Lesia Fatma Ginoga
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3501

Sekolah Menengah Kejuruan (SMK) merupakan salah satu lembaga pendidikan formal yang menyelenggarakan pendidikan kejuruan pada jenjang pendidikan menengah guna mempersiapkan guru didik untuk bekerja dalam bidang keahlian tertentu. Sistem pembelajaran di SMK lebih difokuskan kepada praktikum dan terapan dibandingkan Sekolah Menengah Umum (SMU) dengan bobot teori lebih besar. Salah satu bidang kompetensi akuntansi bagi lulusan SMK adalah terampil menyusun laporan keuangan berbasis aplikasi komputer. Pada SMK Taruna Terpadu hanya terdapat satu guru yang memahami tentang akuntansi berbasis aplikasi komputer, sehingga diperlukannya pelatihan untuk para guru akuntansi yang lain agar dapat memahami dan menghubungkan antara pencatatan akuntansi manual dengan pencatatan akuntansi menggunakan aplikasi komputer. Untuk menciptakan link and match kurikulum Sekolah Menengah Kejuruan dan Pendidikan Vokasi, maka menyelenggarakan pelatihan pengoperasian software MYOB Accounting versi 22 perlu dilakukan. Tujuan kegiatan ini adalah meningkatkan pemahaman, kompetensi guru dalam penyajian laporan keuangan di SMK Taruna Terpadu 2 Bogor. Pelaksanaan kegiatan dilakukan dengan metode ceramah, simulasi dan praktik pencatatan setiap transaksi keuangan. Pelatihan dimulai dari persiapan data base perusahaan, pencatatan transaksi yang meliputi pembelian, penjualan, bank, jurnal penyesuaian dan tahapan akhir adalah penyajian laporan keuangan. Secara umum, peserta pelatihan dapat mengoperasikan MYOB Versi 22 dengan baik dan diimplementasikan dalam pembelajaran kepada siswa.

IMPLEMENTASI APLIKASI AKUNTANSI PADA UKM ADIRAKA DALAM PENGELOLAAN KEUANGAN Ratih Pratiwi; Uding Sastrawan
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 1 No 2 (2018): APTEKMAS Volume 1 Nomor 2 2018
Publisher : Politeknik Negeri Sriwijaya

UKM Adiraka Group merupakan usaha yang bergerak dalam bisnis furnitur. Masalah yang sering terjadi pada UKM Adiraka Group yaitu pencatatan transaksi secara manual membutuhkan waktu cukup lama dalam mendapatkan data atau informasi keuangan, bagian keuangan harus bekerja lagi untuk menyusun dan membuat laporan. Berdasarkan permasalahan yang ada, maka dibutuhkan aplikasi yang mampu mengatasi masalah waktu dan tenaga. Oleh karena itu perancangan aplikasi akuntansi berbasis web diperlukan sebagai media penunjang sistem keuangan. Data yang dirancang akan diproses menggunakan PHP Hypertext Preprocessor ke dalam tabel, kueri, dan laporan. Pemilik dan departemen keuangan dapat membuat keputusan lebih cepat dan lebih mudah menggunakan aplikasi ini.

PERAN KELEMBAGAAN PETANI DALAM MENURUNKAN INEFISIENSI PRODUKSI USAHATANI SAWI PAKCOY Rasidin Karo Karo Sitepu; Veralianta Br Sebayang; Uding Sastrawan
Journal of Integrated Agribusiness Vol 4 No 1 (2022): Journal of Integrated Agribusiness
Publisher : Jurusan Agribisnis, Fakultas Pertanian, Perikanan dan Biologi Universitas Bangka Belitung

The formation of farmer institutions generally aims to increase access to capital, production facilities, markets, adoption of innovations and agricultural information. The existence of farmer institutions also makes it easier for the government and stakeholders to facilitate farmers. Farmer institutions are important to increase farmers' access to agricultural capital and information. This study aims to determine the role of farmer institutions in reducing production technical inefficiency. The research location is in Cianjur Regency, West Java Province in 2020. The number of respondents is 100 farmers, who were selected using the purposive method. Production inefficiency analysis using stochastic frontier processed with SAS@9.4 software. The results showed that the dominant factors influencing farmers' production were land area, and the use of labor. Farmer institutions have a role in reducing technical inefficiency, but it is not significant. Assistance to farmer groups should continue to be carried out by the government, to increase the role of farmer groups in improving the welfare of farmers.

Improving Digital Booking Skills Accurately For Students Of Smk Negeri 1 Garut Ratih Pratiwi; Uding Sastrawan; Agus Cahyana; Aldi Adi Pratama
Community Development Journal Vol 6 No 3 (2022): Community Development Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v6i3.3383

Economic growth in various sectors including the sub-sector of industry, trade and the development of information technology, robotics, computerization and other automation has encouraged the transfiguration of information technology in the accounting world, making the education system in the world of education move quickly and efficiently. This chain then has an impact on vocational learning in Indonesia. Students in the era of society 5.0 must qualified friendly with technology related to accounting in the industrial revolution era 4.0 is like software or accounting robots and big data. Based on initial observations, it was found that 100% of class XI students at SMK Negeri 1 Garut had never operated Android-based digital bookkeeping. To promote the applied profession of society 5.0 , it is necessary to conduct training on android-based accounting applications. The purpose of this service is to increase understanding in recording, presenting, and reporting financial statements that are faster, more precise, and accurate in order to equip students to enter the world of work. The method of activity consists of the stages of preparation, initial observation, program implementation with lectures and practical simulations directly on students using accounting software Accurate Lite. Simulation of bookkeeping practices in trading businesses is carried out by creating a business database, recording purchase and sales transactions, accounts payable and receivables, recording expenses, inventory and bank history and presenting reports. The results obtained are 89% of students are able to operate the bookkeeping system using Accurate Lite and present financial reports according to the provisions.

EFISIENSI PRODUKSI USAHATANI SELEDRI DI KABUPATEN CIANJUR: STOCHASTIC FRONTIER ANALYSIS Veralianta Br Sebayang; Uding Sastrawan; Iman Firmansyah; Rasidin Karo Karo Sitepu
MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Vol 5, No 2 (2022): Mahatani : Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal)
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/mja.v5i2.1982

Tanaman Seledri merupakan sumber penghasilan bagi petani di Kabupaten Cianjur. Penelitian ini bertujuan menganalisis efisiensi teknis produksi usahatani Seledri di Kabupaten Cianjur Jawa Barat. Jumlah responden sebanyak 120 petani, yang dipilih mengunakan metode purposive. Analisis efisiensi menggunakan fungsi produksi stochastic frontier. Hasil analisis menunjukkan luas areal dan jumlah tenaga kerja signifikan mempengaruhi produksi Seledri. Petani memiliki peluang 15,40 persen untuk meningkatkan produksinya, jika penggunaan pupuk secara benar dan berimbang. Faktor inefesiensi teknis disebabkan umur petani. Semakin tua umur petani semakin meningkatkan inefisiensi teknis. Usahatani Seledri membutuhkan kekuatan fisik karena tugas multitasking sebagai manajer sekaligus penggarap lahan. Petani sebagai anggota kelompok tani, pendidikan, pengalaman dan jumlah anggota rumahtangga dapat menurunkan inefisiensi teknis usahatani Seledri tetapi tidak signifikan dan inelastis. Kelembagaan kelompok tani diharapkan dapat memberikan informasi melalui kegiatan pelatihan/penyuluhan tentang penggunaan pupuk berimbang.

EFISIENSI PRODUKSI USAHATANI SELEDRI DI KABUPATEN CIANJUR: STOCHASTIC FRONTIER ANALYSIS Veralianta Br Sebayang; Uding Sastrawan; Iman Firmansyah; Rasidin Karo Karo Sitepu
MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Vol 5, No 2 (2022): Mahatani : Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal)
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/mja.v5i2.1982

Tanaman Seledri merupakan sumber penghasilan bagi petani di Kabupaten Cianjur. Penelitian ini bertujuan menganalisis efisiensi teknis produksi usahatani Seledri di Kabupaten Cianjur Jawa Barat. Jumlah responden sebanyak 120 petani, yang dipilih mengunakan metode purposive. Analisis efisiensi menggunakan fungsi produksi stochastic frontier. Hasil analisis menunjukkan luas areal dan jumlah tenaga kerja signifikan mempengaruhi produksi Seledri. Petani memiliki peluang 15,40 persen untuk meningkatkan produksinya, jika penggunaan pupuk secara benar dan berimbang. Faktor inefesiensi teknis disebabkan umur petani. Semakin tua umur petani semakin meningkatkan inefisiensi teknis. Usahatani Seledri membutuhkan kekuatan fisik karena tugas multitasking sebagai manajer sekaligus penggarap lahan. Petani sebagai anggota kelompok tani, pendidikan, pengalaman dan jumlah anggota rumahtangga dapat menurunkan inefisiensi teknis usahatani Seledri tetapi tidak signifikan dan inelastis. Kelembagaan kelompok tani diharapkan dapat memberikan informasi melalui kegiatan pelatihan/penyuluhan tentang penggunaan pupuk berimbang.

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