Garuda - Garba Rujukan Digital

IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DI UNIVERSITAS NEGERI YOGYAKARTA Ismani, Ismani; Istiningrum, Andian Ari; Nugroho, Mahendra Adhi; Pustikaningsih, Adeng
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Implementasi Sistem Pengendalian Intern Pemerintah di Universitas Negeri Yogyakarta. Penelitian ini bertujuan untuk mengetahui implementasi Sistem Pengendalian Intern Pemerintah yang meliputi unsur lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan di Universitas Negeri Yogyakarta (UNY). Populasi dalam penelitian ini adalah seluruh pegawai UNY, sedangkan sampel penelitiannya adalah pegawai UNY di lingkungan Rektorat UNY berstatus PNS. Berdasarkan kriteria tersebut, terpilih 146 pegawai sebagai sampel penelitian. Hasil penelitian memberikan kesimpulan bahwa implementasi unsur-unsur Sistem Pengendalian Intern Pemerintah di UNY sudah berjalan dengan baik. Kata Kunci: lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, pemantauan Abstract: The Implementation of Government Internal Control System in Yogyakarta State University. The aim of this research is to have empirical evidence about the implementation of government internal control system including control environment, risk assessment, control activity, information and communication, and monitoring in Yogyakarta State University (YSU). The population used in this research is YSU employees; while the sample is employees working in the head office. There are 146 employees chosen as the research sample. The research shows that the implementation of Government Internal Control System in YSU runs well. Keywords: control environment, risk assessment, control activity, information and communication, monitoring

Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Yayasan Masjid Agung Gamping Sukirno, Sukirno; Setyorini, Dhyah; Adhi Nugroho, Mahendra; Tiara Novitasari, Budi; Wahyu Dewanti, Patriani
COVIT (Community Service of Tambusai) Vol. 3 No. 2 (2023): SEPTEMBER 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/covit.v3i2.16552

Financial reporting is a form of accountability and a critical component to maintaining transparency and accountability, and provides financial information as a basis for decision-making, building donor trust, assessing performance, and managing fundamental risks. The Gamping Great Mosque Foundation is a non-profit organization established to improve the governance of the Gamping Great Mosque to be more trustworthy, professional, and accountable. The condition of financial management at the Gamping Great Mosque Foundation, which has not been standardized is one of the obstacles in disclosing the foundation's financial statements. The purpose of the service activity is to provide knowledge and insight into preparing the Mosque's financial statements to the Gamping Great Mosque Foundation administrators in managing and reporting the foundation's finances. Service activities are carried out using lectures, training, discussion, and mentoring methods during the service period by involving the management and support staff of the Gamping Great Mosque Foundation. Service activities run according to the planned stages. However, the service team experienced obstacles with limited human resources to manage and report the finances of the Gamping Great Mosque Foundation. Keywords: Financial Reporting; Mentoring; Gamping Great Mosque Foundation

Urgensi Manajemen Keamanan dan Pengendalian Sistem Informasi bagi UMKM di Indonesia Nugroho, Mahendra Adhi; Septininditya, Agatha Yerika; Nugraha, R. Andro Zylio
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1373

In today's digital era, Micro, Small, and Medium Enterprises (MSMEs) are one of the important components in the national and global economy. In the context of MSMEs in Indonesia, managing and controlling information system security is a very important thing to pay attention to. This article discusses the urgency of steps that need to be taken to support the growth of MSMEs in Indonesia. The method used in this research is descriptive qualitative method. The approach used is library research. Based on the results of the literature study, it was found that the management and control of information systems really need to be applied to MSMEs in Indonesia. This is because threats to information systems and technology in MSMEs are unavoidable conditions. Generally, MSMEs already know this, but they have only taken the most basic information system management and control actions, and there are still many MSMEs that have not taken information system management and control actions.

Peran Sistem Informasi dalam Transformasi Bisnis Digital Nugroho, Mahendra Adhi; Mirani, Erna; Arianisari, Septiningdyah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1374

Digital transformation is a must for companies in facing the competitive business era. Information Systems has a role in Digital Business Transformation by emphasizing the importance of efficient information system integration. This study uses a qualitative method with an analytical approach and literature study. Data is taken from various source searches such as books, scientific journal articles, and research reports The appropriate sources will be analyzed against discussions related to the role of information systems in the digital transformation of businesses in companies. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawn. The results of the analysis show that information systems play a key role in managing operations, improving individual performance, and supporting the company's strategic decisions. In the context of digital transformation, the integration of people/employees, business, and technology components is an important factor in optimizing the benefits of digitalization. Strong leadership is needed to change the company's culture to be customer-oriented and able to adapt to changing market needs. By understanding the role of information systems and the integration of digital transformation components, companies can improve operational efficiency, respond to market changes more dynamically, and create added value for customers

Accountability for Village Fund Allocation Management in the Administration of Sambong Village, Ngasem District, Bojonegoro Regency Yakin, Moch. Ainul; Nugroho, Mahendra Adhi
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p169-178

This study aims to determine the accountability of village fund allocation, known as ADD management, in Sambong Village, Ngasem District, Bojonegoro Regency, to realize good governance. Then it was intended to know and explain the planning system and the joint implementation of the responsible management system for managing the Allocation of Regional Funds (ADD) in Samboing Village, Ngaseim District, Kabuipateiin Boijoigoiroi. Furthermore, to know how far the accountability of ADD management will affect the accountability of ADD management in improving social welfare happened. This research technique uses qualitative descriptive research methods. in the form of written or spoken words from people and informant who can provide direct information that research requires. The results of this study were under applicable regulations. The planning stage begins with holding hamlet meetings and involving the local community. However, the activeness of Village Institutions could have been more enthusiastic in the process of ADD activities when conducting Musrenbangdes. The stages of implementing ADD management were carried out by an implementing team that was trusted to manage the activities to be carried out, and the budget used was announced by installing information boards; however, to realize good governance, village staff had difficulty finding workers and were afraid of protests from some village communities. The accountability stage of ADD management uses various types of reports, and the difficulty level is accountability for the ADD management process, namely, rules that are easy to change. However, this is relatively easy because it creates new challenges that can be used as a basis for learning to improve productivity and performance in ADD management to realize good governance.

Peningkatan Kemampuan Komunikasi Bisnis dengan Pelatihan Membuat Curriculum Vitae dan Resume Nugroho, Mahendra Adhi; Novitasari, Budi Tiara; Siregar, Merinda Noorma Novida
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.971

Rendahnya kemampuan calon pencari kerja dalam menyusun curriculum vitae (CV) dan resume merupakan permasalahan yang perlu dipecahkan. Kegiatan pelatihan ini bertujuan untuk membuka wawasan pencari kerja sekaligus mengikatkan skill dalam penyusun CV dan resume yang baik dan sesuai dengan kebutuhan. Metode pelaksanaan kegiatan pelatihan ini meliputi kegiatan koordinasi awal, persiapan, pelaksanaan kegiatan dan evaluasi kegiatan. Pelatihan dilakukan secara online dengan mengundang pakar yang pengalaman di bidang penyusunan CV dan resume. Kesimpulan yang diperoleh dari kegiatan ini yaitu peserta merasa materi yang diberikan sesuai degan kebutuhan dan peserta merasa pemahaman mengenai penyusunan CV dan resume bertambah baik. Sebagian besar peserta juga merasa puas atas pelaksanaan kegiatan pelatihan. Kegiatan serupa dia harapkan dapat dilaksanakan secara kontinyu.

Urgensi Manajemen Keamanan dan Pengendalian Sistem Informasi bagi UMKM di Indonesia Mahendra Adhi Nugroho; Agatha Yerika Septininditya; R. Andro Zylio Nugraha
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1373

In today's digital era, Micro, Small, and Medium Enterprises (MSMEs) are one of the important components in the national and global economy. In the context of MSMEs in Indonesia, managing and controlling information system security is a very important thing to pay attention to. This article discusses the urgency of steps that need to be taken to support the growth of MSMEs in Indonesia. The method used in this research is descriptive qualitative method. The approach used is library research. Based on the results of the literature study, it was found that the management and control of information systems really need to be applied to MSMEs in Indonesia. This is because threats to information systems and technology in MSMEs are unavoidable conditions. Generally, MSMEs already know this, but they have only taken the most basic information system management and control actions, and there are still many MSMEs that have not taken information system management and control actions.

Peran Sistem Informasi dalam Transformasi Bisnis Digital Mahendra Adhi Nugroho; Erna Mirani; Septiningdyah Arianisari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1374

Digital transformation is a must for companies in facing the competitive business era. Information Systems has a role in Digital Business Transformation by emphasizing the importance of efficient information system integration. This study uses a qualitative method with an analytical approach and literature study. Data is taken from various source searches such as books, scientific journal articles, and research reports The appropriate sources will be analyzed against discussions related to the role of information systems in the digital transformation of businesses in companies. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawn. The results of the analysis show that information systems play a key role in managing operations, improving individual performance, and supporting the company's strategic decisions. In the context of digital transformation, the integration of people/employees, business, and technology components is an important factor in optimizing the benefits of digitalization. Strong leadership is needed to change the company's culture to be customer-oriented and able to adapt to changing market needs. By understanding the role of information systems and the integration of digital transformation components, companies can improve operational efficiency, respond to market changes more dynamically, and create added value for customers

SIMAG SAKINAH: SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA YAYASAN MASJID AGUNG GAMPING, AMBARKETAWANG, SLEMAN Setyorini, Dhyah; Sukirno, Sukirno; Rahmawati, Diana; Nugroho, Mahendra Adhi; Juliani, Dian
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 2 (2024): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i2.8641

Pertanggungjawaban pelaporan keuangan menjadi perkara penting untuk Yayasan Masjid Agung Gamping Sleman dalam rangka mempertanggungjawabkan dana yang diperoleh dari umat untuk kepentingan umat. Untuk Menyusun pelaporan yang akuntabel maka diperlukan penyusunan laporan keuangan yang terdokumentasi rapi dan tertib. Namun demikian, pengurus menyadari bahwa masih dirasakan ada kelemahan. Meskipun Yayasan telah berusaha menyusun pelaporan keuangan, tetapi hasilnya belum mampu menyusun laporan keuangan terstandar sesuai dengan aturan yang berlaku. Transaksi penerimaan dan pengeluaran kas merupakan transaksi yang vital bagi pelaksanaan kegiatan-kegiatan masjid Transaksi penerimaan dan pengeluaran kas mencerminkan aliran kas yang ada di masjid dan pada ujungnya akan mencerminkan pula kinerja Yayasan masjid sehingga sangat diperlukan pengelolaan transaksi penerimaan dan pengeluaran kas yang sesuai dengan standar. Sementara yang terjadi di masjig Agung Gamping transaksi penerimaan dan pengeluaran kasnya masih belum terkelola dengan baik dan memadai. Oleh karena itu Program pendampingan ini dimaksudkan untuk memberikan pendampingan dalam pengelolaan penerimaan dan pengeluaran kas dengan melakukan pengembangan sistem penerimaan dan pengeluaran kas sekaligus yang terkomputerisasi agar proses penyusunan laporan khususnya penerimaan dan pengeluaran kas tertib dan rapi. Sebelum dilakukan pelatihan tim pengabdi akan melakukan observasi awal terkait sistem penerimaan dan pengeluaran kas yang berlaku di Yayasan, selanjutnya tim pengabdi akan mendesain dan mengembangkan sistem penerimaan dan pengeluaran kas secara terkomputerisasi. Setelah itu dilakukan uji coba sekaligus pendampingan pelatihan penggunaan sistem. Pelatihan ini akan dilakukan secara berkala dan terjadwal melalui pemberian materi serta pendampingan penyusunan oleh tim pengabdi Departemen Pendidikan Akuntansi FEB UNY. Pendampingan pengembangan sistem dan pelatihan penggunaan sistem ini diharapkan memudahkan pengurus dalam pengelolaan aliran kas secara terstandar dan transparan serta mampu meningkatkan kemandirian pengurus dalam mengelola data keuangan sehingga dapat menghasilkan informasi keungan secara transparan, objektif, akurat, auditable, dan yang bermanfaat bagi para penggunanya

Digital Bank Adoption in Indonesia: The Role of Price Value, Perceived Risk, and Intention to Use Nugroho, Mahendra Adhi; Sulistyani, Retno; Novitasari, Budi Tiara; Chinomona, Richard
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.81941

This study aims to explore the effect of price value and perceived risk on the intention to use digital banks and investigate the effect of intention to use on digital bank adoption. This study uses a quantitative approach by distributing questionnaires to digital bank users in Indonesia. This study used a purposive sampling technique and obtained a sample size of 296 respondents. The results of this study show that price value and perceived risk significantly affect the intention to use digital banks. This study also proved the significant influence of intention to use on adopting digital banks in Indonesia. This study can provide insight into policymaking for developing digital bank services in Indonesia. Keywords: Price Value, Perceived Risk, Intention to Use, Digital Bank Adoption ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi pengaruh nilai harga dan risiko yang dirasakan terhadap niat untuk menggunakan bank digital dan menyelidiki pengaruh niat untuk menggunakan terhadap adopsi bank digital. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada pengguna bank digital di Indonesia. Penelitian ini menggunakan teknik purposive sampling dan memperoleh jumlah sampel sebanyak 296 responden. Hasil dari penelitian ini menunjukkan bahwa nilai harga dan risiko yang dirasakan secara signifikan mempengaruhi niat untuk menggunakan bank digital. Penelitian ini juga membuktikan adanya pengaruh signifikan dari niat menggunakan terhadap adopsi bank digital di Indonesia. Penelitian ini dapat memberikan masukan dalam pengambilan kebijakan untuk mengembangkan layanan bank digital di Indonesia. Kata Kunci: Nilai Harga, Persepsi Risiko, Niat Menggunakan, Adopsi Bank Digital

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