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Analisis PSAK No. 45 dalam penyajian Laporan Keuangan Organisasi Nirlaba Studi Kasus pada Rumah Sakit ”X” Sutarti, Sutarti; Prayitno, Deni
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The target of this research is to analyze presentation of organizational financial statement of the organization (hospital). Analysis was conducted to find out whether the presentation of hospital financial statement is in accordance with Statement of Standard Financial Accounting (PSAK) Number 45. Result of the research indicated that Hospital “X” has presented financial statement matching PSAK No. 45, that can be seen in its financial statement component consisting of : financial position report, activity report, cash flow statement, and note to the financial statement. Analysis result in this research indicated that there is some revision in the financial statement. Firstly, the presentation concerning the resource which the hospital has, like: unattached net asset, transient tied, and tied permanent which are grouped into equity which mirror in financial position report. Equity at profit organization/company respresents owner equity which consists of capital stock and retained earning, while at the non-profit organization like Hospital “X”, its ownership is not based on the capital stock and retained earning. Secondly, the Hospital “X” had better consider assessment and abolishment of stock. This includes the stock which has no transfer (dead stock) and the slow moving stock exceeding two years or worn are moved into the others asset or the stock will be abolished. Keywords : presentation of financial statement, applying of PSAK No. 45.
Systematic Literature Review: Implementasi Metode Statis Dan Dinamis Pada Analisa Malware Deni Prayitno
SIMETRIS Vol 16 No 2 (2022): Simetris
Publisher : Sekolah Tinggi Teknologi Ronggolawe Cepu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51901/simetris.v16i2.255

Abstract

Perkembangan teknologi yang terus menerus menciptakan peluang untuk kejahatan dunia maya menggunakan Internet. Salah satu jenis kejahatan dunia maya yang dapat merugikan individu atau bisnis adalah serangan malware. Malware adalah perangkat lunak yang sengaja dirancang untuk mencuri data, memanipulasinya, dan mendapatkan akses penuh ke server yang terinfeksi. Salah satu malware yang dapat menyusup ke komputer pengguna secara diam-diam dan jarak jauh adalah malware Poison Ivy, yang dikenal sebagai "Remote Acces Trojan" karena dapat mengambil kendali penuh melalui pintu belakang. Dalam proyek ini, malware Poison Ivy akan dianalisis untuk mengetahui cara kerja malware Poison Ivy. Analisis dilakukan dengan menggunakan metode analisis statis dan dinamis, bahwa kombinasi dari metode ini adalah kombinasi yang tepat untuk menganalisis aktivitas malware. Berdasarkan analisis metode kerja malware Poison Ivy, dapat disimpulkan bahwa jika ada beberapa signature, nama file dan string yang telah diperiksa, sebenarnya dapat melakukan proses remote login tanpa terdeteksi oleh pemilik.
Kesadaran Keamanan Informasi atas Phising, Smishing, dan Vishing pada Warga Kota Cimahi ULFA LADAYYA; Deni Prayitno; Mamay Syani; Rizki Hikmawan; Nuur Wachid Abdulmajid
NUANSA INFORMATIKA Vol. 18 No. 2 (2024): Nuansa Informatika 18.2 Juli 2024
Publisher : FKOM UNIKU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ilkom.v18i2.201

Abstract

Maintaining the confidentiality of information poses a significant challenge in today's technology-driven era. Information security is invaluable for individuals, businesses, governments, and global entities alike. It serves as a vital tool in preventing and identifying fraud within information-based systems. This knowledge is intended to educate people worldwide early on, helping them avoid falling victim to fraud. As technology advances for the greater good, it demands our vigilance against potential crimes like phishing, smishing, and vishing. The study utilized survey and literature review methods. Surveys were conducted using questionnaires at the Civil Registration Office of Cimahi City, targeting city residents. Survey findings indicated that many residents had experienced smishing incidents. Some respondents showed a commendable level of awareness regarding information security. Furthermore, the Dilandacita website aids respondents in handling population and civil registration matters efficiently.