Claim Missing Document
Check
Articles

Found 16 Documents
Search

ANALISA PENERAPAN PRINSIP TATA KELOLA KEUANGAN PADA LEMBAGA SWADAYA MASYARAKAT Vincentia Devina Setyawati; Nia Yuniarsih
JURNAL EDUCATION AND DEVELOPMENT Vol 12 No 3 (2024): Vol 12 No 3 September 2024
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v12i3.6475

Abstract

Lembaga swadaya masyarakat (LSM) di Indonesia berkembang pesat pascareformasi. Perkembangan tersebut didorong oleh terbukanya kebebasan berorganisasi. LSM di Indonesia kemudian berkembang di berbagai bidang kehidupan masyarakat. Konteks penelitian ini adalah menganalisis penerapan prinsip tata kelola akuntansi pada pengelolaan keuangan Lembaga Swadaya Masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif kualitatif. Analisis ini dilakukan berdasarkan wawancara terstruktur dan observasi pada LSM Relawan Kembang Joyo. Dari hasil wawancara yang dihasilkan dilakukan analisis mengenai Tata Kelola Keuangan maka disimpulkan bahwa Lembaga Swadaya Masyarakat telah melakukan prinsip-prinsip Tata Kelola Keuangan antara lain: Prinsip Transparansi (Transparency), Prinsip Akuntabilitas (Accountability), Prinsip Tanggungjawab (Responsibility), Prinsip Kemandirian (Independency), dan Prinsip Keadilan (Fairness). Semua prinsip tersebut diterapkan dengan harapan Lembaga Swadaya Masyarakat tersebut dapat menjalankan visi dan tujuan dari organisasi tersebut dan juga dapat melaksanakan seluruh kegiatannya dengan berkesimbungan. Adapun prinsip lain dari prinsip utama dari sebuah tata kelola keuangan yang dimaksud dari penelitian ini yaitu kepercayaan dan dukungan dari masyarakat dan donatur, tetapi hal tersebut perlu kembali melihat prinsip-prinsip sebelumnya, bahwa prinsip-prinsip tersebut juga dapat mendukung dalam Prinsip Kepercayaan (Trust) tersebut.
THE MODERATION ROLE OF EMPOWERMENT LEADERSHIP IN DIGITAL TRANSFORMATIONAL RELATIONSHIP TOWARDS ORGANIZATIONAL RESILIENCE Purbiyati, Yuliana Sri; Setyawati, Vincentia Devina; Tjahjono, Monica Candra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11663

Abstract

Organizational resilience is a worthy struggle for many organizations. With organizational resilience, the organization can actualize its organizational vision and mission. Apart from that, school organizations can provide learning services, train friendship between students, and provide a sense of security for students. This research was conducted in an elementary school at a foundation on the island of Java with a total of 120 parents of students. This study uses a quantitative approach. The data was processed using the SEM-PLS application. The purpose of this research is to determine the influence of digital transformational relationships on organizational leadership and determine the mediating role of empowering leadership on digital transformational relationships with organizational leadership. The consequence of this research show that digital transform has a constructive and significant sequel on organizational recilience. This research places empowering leadership as a moderating variable in the relationship between digital transformational and organizational leadership. The results found were that empowering leadership did not moderate the relationship between digital transformational and organizational leadership.
The Effect of Receiving Local Tax on Regional Original Income in Surabaya City Setyawati, Vincentia Devina; Putri, Johana Raycia
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p79-88

Abstract

Street Lighting Tax (PPJ), Land and Building Tax (PBB), and Land and Building Title Transfer Duty (BPHTB) are types of local taxes whose income is more significant than other taxes. This research aims to determine the influence of receiving PPJ, PBB, and BPHTB on original regional income in Surabaya City. The population used in this research is the report on the realization of PPJ, PBB, BPHTB, and original regional income in Surabaya City from 2013-2020. The data used in this research are quarterly, so the sample used is as much as 32 quarters. The data analysis technique used a model test, multiple linear regression analysis, coefficient of determination, and t-test. Based on the research results, it can be obtained that PPJ has a significant impact on original regional income, and PBB has a significant impact on original regional income. In contrast, BPHTB has no significant impact on original regional income. Regional governments must periodically disseminate BPHTB payments to increase public awareness of paying taxes.
Analisis Penerapan Metode Economic Order Quantity (EOQ) dan Penentuan Harga Jual Pada CV. Prima Abadi Jaya Sigarlaki, Lauren; Setyawati, Vincentia Devina
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20869

Abstract

Printing on CV. Prima Abadi Jaya is a company engaged in the printing industry. This study aims to determine the optimal amount of raw material inventory at CV. Prima Abadi Jaya using the Economic Order Quantity (EOQ) method from January to December 2021. Data collection is carried out to calculate the optimal quantity and determine the selling price applied by the company using the full costing method. Calculation of Total Inventory Cost (TIC) if the company applies the Economic Order Quantity (EOQ) method for magazine products, the Total Inventory Cost (TIC) of raw materials is Rp. 675,005 and for book products, the Total Inventory Cost (TIC) of raw materials is Rp. 591,423. calculation of the cost of goods manufactured and the optimal selling price on the CV. Prima Abadi Jaya for magazine products is Rp. 25,268, for book products is Rp. 11,768.
Pengaplikasian Sistem Informasi Aplikasi Pencatatan Informasi Akuntansi (SiAPik) Pada UMKM Mama Mili Surabaya Setyawati, Vincentia Devina; Tresyanto, Citra Anggraini; Halan, Yohanes Fabiyola
-
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i1.30184

Abstract

In the food and beverage sales sector, these challenges become increasingly complex due to the high dynamics of transactions, such as purchasing raw materials, recording daily income, and managing profits. Based on previous research, many food and beverage SME's still rely on manual record-keeping or do not record their transactions at all. The lack of understanding and skills in using modern financial recording systems is one of the main factors. In today's digital era, the use of information technology, such as simple and user-friendly financial recording applications, can be a solution. However, adopting such technology requires education and guidance for SME's practitioners to enable them to utilize it optimally. The method applied in this community service was implemented at one of the SME's in Surabaya, namely Mama Mili SME's, which sells food and beverages offline. Training on the application of the system was conducted through the SiAPik application. Mama Mili SME's greatly benefited from recording its sales transactions, with the simplest advantage being the calculation of profits from product sales.
MANAJEMEN PIUTANG PADA HARRIS HOTEL SENTRALAND SEMARANG Albert Filbert; Vincentia Devina Setyawati
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.80

Abstract

This research aims to determine the turnover of receivables at Harris Hotel Sentraland Semarang. The data collection technique used is to collect data by using reports contained in the company. The data analysis technique used is qualitative methods. The percentage of receivables paid, from 2021 to 2022, decreased by 0.79%. Likewise, the percentage of outstanding receivables at the end of 2022 decreased by 0.27%. Regarding the level of receivables turnover, it can be seen from mathematical calculations that the turnover that occurs shows that in 2021 it will occur 9 times and in 2022 it will occur 4 times. The average collection of receivables shows good things for the company, in 2021 the Average Collection Period points to 41 days while in 2022 it points to 86 days. This happened faster than the company policy which requires 180 days