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All Journal Jurnal Akuntansi Indonesia JAM : Jurnal Aplikasi Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Inovasi Penelitian Eksos Jurnal Cakrawala Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Kapuas
Bob Mustafa
Jurusan Akuntansi Politeknik Negeri Pontianak
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Determinan Kelemahan Sistem Pengendalian Intern pada Laporan Keuangan Pemerintah Kabupaten dan Kota Se-Kalimantan Barat Bob Mustafa; Mahyus Mahyus
Eksos Vol 13 No 2 (2017): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v13i2.71

Abstract

This study aims to investigate the influence of variables of regional complexity, capital expenditure, local revenue, and economic growth on the weakness of internal control of district and city government financial reporting for West Kalimantan for the period 2010-2014. The study used a saturated sample consisting of 14 district and city governments in West Kalimantan. Significant test of multiple linear regression analysis of panel data is done through software Eviews 9. The results show that partially complexity of area and PAD have significant influence to SPI weakness variable, while capital expenditure and economic growth partially have no significant influence to SPI weakness. The result of F test shows that together variables of regional complexity, capital expenditure, PAD, and economic growth have significant influence to SPI weakness.
Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Bob Mustafa; Elsa Sari Yuliana
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.102

Abstract

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK Yani Riyani; Bob Mustafa; Linda Suherma
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.2.157-166

Abstract

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.
PERSEPSI PEGAWAI TERHADAP FAKTOR PENYEBAB TERJADINYA FRAUD DI PERGURUAN TINGGI NEGERI (STUDI PADA POLITEKNIK NEGERI DI KALIMANTAN BARAT) Elsa Sari Yuliana; Sari Zawitri; Bob Mustafa
Jurnal Inovasi Penelitian Vol 1 No 11: April 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i11.488

Abstract

Indonesia Corruption Watch (ICW) menemukan bahwa dari tahun 2006 hingga Agustus 2016, tercatat sedikitnya 37 kasus korupsi yang terkait dengan perguruan tinggi dengan 12 pola korupsi di perguruan tinggi, diantaranya: korupsi dalam pengadaan barang dan jasa menjadi modus yang paling banyak digunakan, korupsi dana penelitian dan dana beasiswa mahasiswa, praktik korupsi dengan menggunakan pola suap juga umum ditemukan, korupsi dana hibah atau CSR, korupsi anggaran internal perguruan tinggi, korupsi penjualan aset milik perguruan tinggi, dan korupsi dana Sumbangan Pembinaan Pendidikan (SPP) mahasiswa (ICW: 2016). Penelitian ini bertujuan untuk mengetahui pengaruh penegakan peraturan, keefektifan pengendalian internal, asimetri informasi, kesesuaian kompensasi, keadilan procedural, budaya etis manajemen dan mengetahui pengaruh komitmen organisasi terhadap fraud di perguruan tinggi negeri. Penelitian dilakukan dengan mengambil sampel pegawai di Politeknik Negeri Pontianak, Politeknik Negeri Ketapang dan Politeknik Negeri Sambas dengan metode penyebaran kuesioner purposive sampling. Pegawai terdiri dari tenaga pendidik dan tenaga kependidikan. Hasil penelitian menunjukkan bahwa hanya variabel kesesuaian kompensasi yang berpengaruh terhadap kecenderungan kecurangan (fraud) pada pegawai PTN di Kalbar. Sedangkan variabel-variabel lainnya tidak berpengaruh.
PENINGKATAN KUALITAS PELAYANAN PERPUSTAKAAN JURUSAN AKUNTANSI POLITEKNIK NEGERI PONTIANAK MELALUI PENGEMBANGAN PERPUSTAKAAN DIGITAL Theresia Siwi Kartikawati; Tashadi Tarmizi; Elsa Sari Yuliana; Bob Mustafa; Endang Kusmana; Khamim Khamim
Jurnal Inovasi Penelitian Vol 1 No 12: Mei 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i12.528

Abstract

Keberadaan perpustakaan di perguruan tinggi merupakan hal yang sangat penting. Sebagai perpustakaan akademik, perpustakaan perguruan tinggi berperan dalam menunjang pelaksanaan program perguruan tinggi sesuai dengan Tri Dharma Perguruan Tinggi, yaitu pendidikan dan pengajaran, penelitian serta pengabdian kepada masyarakat. Untuk itu tugas perpustakaan di perguruan tinggi adalah menyusun kebijakan dan melakukan kegiatan mengadakan, mengolah, menyimpan, menyajikan dan menyebarluaskan informasi yang menunjang pendidikan dan pengajaran, penelitian, pengabdian kepada masyarakat bagi keperluan civitas akademika. Penelitian ini mengembangkan sistim digitalisasi pelayanan Perpustakaan dengan menggunakan Senayan Library Management System (SLiMS) yang mengintegrasikan perkembangan tehnologi informasi ke dalam sistim pelayanan Perpustakaan Jurusan Akuntansi Politeknik Negeri Pontianak. Tujuan dari penelitian adalah sistim digitalisasi perpustakaan dapat meningkatkan kualitas pelayanan bagi para pengguna perpustakaan. SLiMS (Senayan Library Management System) yaitu sistem automasi perpustakaan sumber terbuka (open source) berbasis web yang pertama kali dikembangkan dan digunakan oleh Perpustakan Kemendikbud. Aplikasi ini digunakan untuk pengelolaan koleksi tercetak dan terekam yang ada di perpustakaan.Dengan diintegrasikannya teknologi informasi dalam administrasi perpustakaan, pustakawan akan dapat memberikan pelayanan yang lebih baik lagi bagi para pengguna perpustakaan. Penelitian ini menghasilkan modifikasi sistim digitalisasi perpustakaan jurusan Akuntansi Politeknik Negeri Pontianak menggunakan Senayan Library Management System (SLiMS) yang siap digunakan dan sudah dilakukan uji coba yang berjalan dengan baik. Target luaran yang dapat dicapai pada pelaksanaan Penelitian Institusi ini ini adalah : 1. Penerapan sistim pelayanan perpustakaan Jurusan Akuntansi Politeknik Negeri Pontianak yang terkomputerisasi. 2. Hasil penelitian akan diikutsertakan dalam Simposium Akuntansi Nasional Vokasi (SNAV) tahun 2021. 3. Hasil penelitian akan dimuat di jurnal terakreditasi nasional, yaitu Jurnal Manajemen Pelayanan Publik.
Transparansi Pengelolaan Keuangan Daerah Pemerintah Kabupaten/Kota di Kalimantan Barat Endang Kusmana; Bob Mustafa; Uray Muhammad Noor
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3288

Abstract

This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance
Pelatihan Penggunaan Aplikasi Lamikro Bagi Pelaku Usaha Mikro Di Kecamatan Kapuas Kabupaten Sanggau bob Mustafa; Ariefanda Iqbal Perdana; Rahman Sastrawan; Nia Pratiwi; C. Hendreo; Ermina Ermina
Kapuas Vol 1 No 1 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i1.225

Abstract

Micro and Small Enterprises (MSMEs) have proven resilient to the economic crisis that has hit Indonesia. MSMEs contribute significantly to the national economy by reducing the unemployment rate in Indonesia, whose presence is able to absorb labor. This Community Service Activity aims to provide an understanding of the importance of separating the owner's personal finances from his business finances. In addition, this training activity is also to provide knowledge and skills to micro-entrepreneurs in Kapuas District, Sanggau Regency in recording their business financial transactions through an Android-based application, namely LAMIKRO. The target audience in this service activity is micro-entrepreneurs in Kapuas District, Sanggau Regency. The implementation of PPM activities is carried out by coordinating with partners to identify problems with the target audience, compiling training materials, implementing training using the lecture method, tutorials, discussions, and simulations of using the Lamikro application, and evaluation in the form of pre-test and post-test. The results of this community service activity are according to the expected target, namely an increase in the knowledge and skills of micro-entrepreneurs using the LAMIKRO application in preparing their business financial reports in accordance with SAK EMKM. Keywords: UMKM, LAMIKRO
Pelatihan Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah bagi Guru Akuntansi SMK Se-Kota Pontianak Bob Mustafa; Tashadi Tarmizi; Elsa Sari Yuliana; Wahyudi Wahyudi; Endang Kusmana; Desty Wana; Uray M. Noor
Kapuas Vol 1 No 2 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i2.343

Abstract

Kegiatan Pengabdian Pada Masyarakat ini diinisiasi oleh Tim PPM Jurusan Akuntansi setelah berkoordinasi dengan Ketua MGMP Akuntansi SMK Kota Pontianak pada bulan April 2020. Hasil koordinasi dengan Ketua MGMP dan hasil survei terhadap guru-guru akuntansi SMK Kota Pontianak menunjukkan kurangnya pemahaman guru akuntansi SMK pada kompetensi dasar mata pelajaran akuntansi instansi instansi/lembaga pemerintah yang menitikberatkan pada proses penyusunan laporan keuangan satuan kerja pemerintah daerah. Tingkat pemahaman guru-guru akuntansi SMK yang mengajar mata pelajaran Praktikum Akuntansi Instansi/ Lembaga Pemerintahan masih rendah, sehingga sulit untuk menjelaskan siklus akuntansi pemerintah daerah, menyebutkan jenis-jenis dokumen sumber pencatatan transaksi yang ada di SKPD, melakukan pencatatan transaksi SKPD, melakukan pemindahbukuan, melakukan pengikhtisaran, dan menyusun laporan keuangan SKPD. Solusi yang ditawarkan oleh Tim PPM Jurusan Akuntansi untuk menyelesaikan masalah mitra adalah dengan menyelenggarakan Pelatihan Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Bagi Guru Akuntansi SMK Se-Kota Pontianak. Melalui kegiatan pelatihan tersebut, guru akan dibekali pengetahuan dan keterampilan di bidang akuntansi keuangan daerah, khususnya pengetahuan dan keterampilan dalam penyusunan laporan keuangan Satuan Kerja Perangkat Daerah (SKPD). Setelah mengidentifikasi permasalahan mitra, Tim PPM Jurusan Akuntansi mempersiapkan modul penyusunan laporan keuangan SKPD, melaksanakan pelatihan, pendampingan, evaluasi, dan menyusun laporan pelaksanaan kegiatan dalam bentuk laporan kemajuan dan laporan akhir PPM. Pelatihan ini dilaksanakan pada hari Sabtu, tanggal 5 September 2020, bertempat di Accounting Hall Polnep. Peserta pelatihan berjumlah 19 guru akuntansi SMK se-Kota Pontianak. Kegiatan pelatihan berlangsung lancar sejak jam 08.00 – 16.00 WIB. Terdapat perbedaan yang signifikan pada tingkat pemahaman peserta setelah mengikuti pelatihan. Hal ini ditunjukkan dengan hasil Post-Test yang menunjukkan 84% atau 16 dari 19 peserta memperoleh nilai ≥ 70. Angka ini jauh dari hasil Pre-Test yang menunjukkan hanya 10,52% atau 2 peserta saja yang memperoleh nilai ≥ 70. Dengan demikian, pelatihan ini dapat membantu para guru dalam meningkatkan pemahamannya tentang pencatatan dan proses akuntansi lainnya dalam penyusunan laporan keuangan SKPD. Kegiatan ini telah menghasilkan luaran wajib yang dipublikasikan dalam bentuk artikel di koran Pontianak Post Tanggal 24 Nopember 2020.
Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah Mustafa, Bob; Kusmana, Endang; Ardhi, Qisthi; Dewi, V. Ananta Wikrama Tungga; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Khamim, Khamim; Mahyus, Mahyus
Kapuas Vol. 3 No. 1 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i1.518

Abstract

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.
Pelatihan Penyusunan Proposal dan Analisis Biaya-Manfaat dalam Mendukung Pariwisata Olahraga di Dusun Gunung Ambawang Mustafa, Bob; Zawitri, Sari; Ardhi, Qisthi; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Irawati, Rika
Kapuas Vol. 2 No. 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.529

Abstract

One of the government's efforts to achieve tourism development goals is through the development of tourist villages. Deras is one of the villages designated as a strategic tourism area, which was officially designated as a tourist village on April 10, 2021. The purpose of this activity is to increase understanding of tourism object managers and Tourism Awareness Groups (Pokdarwis) in preparing proposals and assessing program implementation and development of new tourist objects through a cost-benefit analysis approach. The training, which was attended by 15 participants, was held on Saturday, August 7, 2021, at Taman Wisata Alam Indah Lestari, which is located at Gunung Ambawang Hamlet, Sungai Deras Village, Kec. Pakedai Bay. All participants enthusiastically participated in this activity and their understanding increased significantly after attending the training. The results of mentoring participants showed that as much as 80% of participants were able to develop activity proposals and conduct cost-benefit analysis for the opening of new tourist objects. It can be said that in general this training activity ran smoothly and was able to increase participants' understanding in preparing activity proposals and applying cost and benefit analysis techniques for opening new tourist attractions.
Co-Authors A Halim Ardhi, Qisthi Ariefanda Iqbal Perdana B2092151009, PERDHIANSYAH C. Hendreo Desty Wana Dewi, V. Ananta Wikrama Tungga Endang Kusmana Endang Kusmana Ermina Ermina Irawati, Rika Khamim Kusmana, Endang Linda Suherma Mahyus Mahyus Mahyus, Mahyus Nia Pratiwi Noor, Uray M. Rahman Sastrawan B51109060 Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Tashadi Tarmizi Tashadi Tarmizi Uray M. Noor Uray Muhammad Noor WAHYUDI Wahyudi Wahyudi Yani Riyani Yuliana, Elsa Sari Zawitri, Sari