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All Journal EKSPANSI JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik JURNAL PENGABDIAN KEPADA MASYARAKAT Vivabio : Jurnal Pengabdian Multidisiplin Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Public Administration and Local Governance
Hastuti Hastuti
Jurusan Akuntansi, Politeknik Negeri Bandung
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Peningkatan Kompetensi Menyusun Laporan Keuangan bagi Koperasi Modern di Wilayah Kota Cimahi Jawa Barat Hastuti Hastuti; Yanti Rufaedah; Mia Rosmiati; Benny Barnas; Ita Susanti; Deni Mulyana
Vivabio: Jurnal Pengabdian Multidisiplin Vol. 5 No. 2 (2023): VIVABIO:Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.v5i2.48556

Abstract

Cooperative financial reports are one of the conditions for holding an Annual Member Meeting and issuing cooperative identification numbers for the realization of modern cooperatives. Cooperatives in the Cimahi City area have not all been able to fulfill these requirements. This community service program is aimed at increasing the competency of compiling financial reports for cooperative bookkeeping officers in the Cimahi City area which will be held in September 2022. The method of implementation is by compiling guidelines for preparing cooperative financial reports based on SAK ETAP and then delivering them by providing training and mentoring for 5 mixed day activities. The training materials consist of legal aspects of modern cooperatives, management of modern cooperatives and preparation of cooperative financial reports. The implementation of the activity took place at the TechnoPark Building, Cimahi City, West Java, which was attended by 23 participants as representatives of cooperatives in the Cimahi City area, whose data was obtained from the Department of Trade, Cooperatives, Small and Medium Enterprises, and Industry of Cimahi City. Based on the assessment of the results of the evaluation of training materials, there was an increase in understanding for the training participants and as many as 18 participants (78%) increased their competence by being able to complete accounting cases in preparing cooperative financial reports and by correcting their cooperative financial reports independently. Evaluation is also carried out on the success of the implementation of this program as a whole.
PENINGKATAN KOMPETENSI SISWA SMK PURAGABAYA KOTA BANDUNG DALAM MENYUSUN LAPORAN KEUANGAN UNTUK MENGHADAPI UJI KOMPETENSI KEAHLIAN BIDANG AKUNTANSI Hastuti; Ita Susanti; Endah Dwi Kusumastuti
Jurnal Difusi Vol 4 No 1 (2021): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v4i1.2628

Abstract

Program pengabdian kepada masyarakat ini bertujuan meningkatkan kompetensi menyusun laporan keuangan bagi siswa SMK Puragabaya. Peserta program adalah 56 orang siswa SMK yang akan menghadapi UKK (Ujian Kompetensi Keahlian) bidang akuntansi. Peningkatan kompetensi dilakukan dengan mengadakan pelatihan, pendampingan dan simulasi uji kompetensi akuntansi. Materi pelatihan sesuai dengan KKNI (Kerangka Kualifikasi Nasional Indonesia) yang merupakan acuan UKK pada kurikulum SMK. Materi terdiri dari prinsip profesionalisme dalam bekerja, praktik-praktik kesehatan dan keselamatan kerja, memproses entry jurnal, memproses buku besar, dan menyusun laporan keuangan. Evaluasi telah dilakukan untuk mengukur keberhasilan program ini. Evaluasi materi pelatihan diukur dengan menilai hasil simulasi uji kompetensi akuntansi. Sementara evaluasi kegiatan dilakukan dengan memberi kuesioner kepada peserta untuk menilai penyelenggaraan kegiatan yang meliputi unsur narasumber, materi pelatihan, sarana dan logistik.
PELATIHAN DAN PENDAMPINGAN MANAJERIAL DAN AKUNTANSI KOPERASI BAGI KOPERASI DI WILAYAH KOTA CIMAHI Sumiyati Sumiyati; Yanti Rufaedah; Hastuti Hastuti; Benny Barnas; Riauli S. Hutapea; Rosmiati Rosmiati; Deni Mulyana
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Oktober 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i2.68

Abstract

Data statistik menunjukan, dari 262 koperasi di Kota Cimahi, tidak seluruhnya aktif dan sehat. Jumlah koperasi yang melakukan RAT sejak tahun 2016 hanya sebanyak 76 koperasi dari 420 koperasi, atau sebesar 18,10%. Sementara tahun 2020 mengalami penurunan menjadi 33,67%, yaitu dari 105 koperasi menjadi 70 koperasi, sedangkan koperasi dalam kategori sehat turun sebesar 72,5%, dari 40 koperasi menjadi hanya 11 koperasi. Penurunan yang disebabkan situasi Pandemi Covid 19, diperburuk pula oleh kegagalan pengurus koperasi dalam membuat laporan keuangan sebagai acuan RAT. RAT sebagai syarat agar koperasi tetap eksis dan tidak dibubarkan, maka penanganan terhadap masalah ini harus dilakukan, antara lain melalui kegiatan pelatihan dan pendampingan. Pelatihan dan pendampingan diikuti oleh 20 peserta dari koperasi aktif yang belum melaksanakan RAT. Pelatihan dilaksanakan selama3 hari , dilanjutkan dengan pendampingan berupa konsultasi dan monitoring penyusunaan laporan keuangan selama 2 hari. Baik pelatihan maupun pendampingan dilaksanakan secara daring, dan memperlihatkan hasil yang positif.
Evaluasi Efektivitas Pengendalian Internal Atas Pelaporan Keuangan (PIPK) Dalam Upaya Mewujudkan Good University Governance (GUG) di Perguruan Tinggi X Hastuti; Yusmiati Kusuma; Mia Rosmiati; Ita Susanti; Rina Nurmalina; Cholid Fauzi
Journal of Public Administration and Local Governance Vol. 8 No. 2 (2024): Enhancing Public Service Delivery Through Digital Innovations
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/jpalg.v8i2.2040

Abstract

Pengendalian internal sebagai sebuah proses sistematis memiliki peranan penting dalam terwujudnya visi misi tujuan dan sasaran organisasi. Pada proses penyusunan laporan keuangan diperlukan suatu pengendalian yang mampu memberikan keyakinan yang memadai untuk mewujudkan pengelolaan keuangan yang akuntabel atau yang disebut Pengendalian Intern atas Pelaporan Keuangan (PIPK) yang merupakan implikasi dari diterbitkannya PMK nomor 17/PMK.09/2019. Oleh karena itu, penerapan PIPK sangat penting untuk mewujudkan pengelolaan keuangan yang akuntabel karena hal ini mendukung juga kepada perwujudan Good University Governance (GUG). Perguuran Tinggi X sudah menerapkan PIPK dan pada tahun 2023 telah dinilai oleh Tim Penilai PIPK dari Kemendikbudristek. Dari hasil penilaian didapat masih banyak unsur-unsur pada PIPK Perguruan Tinggi X yang belum lengkap karena tidak didukung oleh bukti/evidence yang memadai. Namun secara keseluruhan tim penilai memberikan penilaian efektif dengan pengecualian, hal ini dikarenakan masih terdapat kelemahan material (material weakness) dan kelemahan signifikan (significant deficiency) yang ditemukan dalam pengendalian internal tingkat entitas (PITE) dan pengendalian umum teknologi informasi dan komunikasi (PUTIK). Berdasarkan hal tersebut maka tujuan dari penelitian ini adalah untuk menganalisis dan memperbaiki kelemahan-kelemahan penerapan PIPK di Perguruan Tinggi X sehingga penilaian PIPK akan mencapai efektif tanpa pengecualian dan diharapkan akan mendorong terwujudnya penerapan prinsip-prinsip GUG. Metode penelitian yang digunakan metode kualitatif eksploratif dengan teknik pengumpulan data melalui FGD, observasi, wawancara, benchmarking dan studi dokumentasi. Analisis data menggunakan aplikasi NVivo 12 Plus. Hasil penelitian menunjukkan bahwa antara PIPK dengan prinsip-prinsip yang terdapat dalam GUG memiiliki keterkaitan yang erat, karena satu sama lain saling melandasi terciptanya sistem pengendalian yang baik yang sesuai dengan prinsip-prinsip Good University Governance. Kata kunci: Pengendalian internal; PIPK; Good University Governance
Analisis Pengelolaan Piutang dan Mitigasi Risiko untuk Meningkatkan Kolektibilitas Piutang Usaha: Studi Kasus pada PT NWI Nasywa Rahadatul Aisyi; Hastuti Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7012

Abstract

This study aims to analyze the risks affecting accounts receivable collectability and evaluate the risk mitigation strategies implemented by PT NWI. The study was motivated by the presence of overdue receivables that may affect cash flow and operational sustainability. A qualitative case study approach was employed through interviews, observations, and document analysis. The results indicate that the main risks include delayed customer payments, delays in invoice issuance, administrative errors, system disruptions, and inadequate monitoring of receivables. These risks contribute to delayed cash inflows, increased receivable aging, and reduced collectability. PT NWI has implemented several mitigation strategies, including client assessment, project and receivable monitoring, periodic payment follow-ups, and milestone-based payment arrangements. However, the existing mitigation measures have not fully improved receivable collectability. Therefore, improvements are recommended through the implementation of credit scoring, standardized billing procedures, allowance policies for doubtful accounts, and an integrated receivable monitoring system. This study contributes to the literature by providing an overview of accounts receivable management and risk mitigation strategies in the technology services sector to improve receivable collectability. However, the findings are limited to a single company and focus specifically on accounts receivable management and risk mitigation, limiting their broader generalizability.
Evaluasi Penerapan Sistem Pengendalian Internal Atas Persediaan Bahan Baku Pada ABC Company Fauzi Alfarisi; Rina Nurmalina; Hastuti Hastuti; Putry Handayani Nadeak
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7014

Abstract

This study evaluates the implementation of the Internal Control System (ICS) over raw material inventory at ABC Company. A descriptive qualitative approach was employed through interviews, observations, and documentation. Interview data were analyzed using NVivo 12 Pro to develop a Control Matrix for evaluating internal controls based on the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control–Integrated Framework. The findings indicate that the company has implemented internal controls through segregation of duties, periodic stock opname, purchasing verification, goods receipt inspection, the Point of Sales (POS) system, and operational monitoring. However, weaknesses remain in formal risk assessment documentation, inventory system integration, and internal control evaluation. This study recommends strengthening risk documentation, improving system integration, and enhancing internal control evaluation based on the COSO framework.
The Influence Of Realization Of Provincial Financial Assistance Transfer On Participation Recipients Of Contribution Assistance- West Java Health Insurance Kireyna Fridola Rabbani; Hastuti Hastuti
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6798

Abstract

Fiscal decentralization can be the answer to the problem of low quality of life of the people in Indonesia. One of the effective implementations of fiscal decentralization is the synergy and harmonization of central and regional spending in the form of Transfers to Regions. Transfers to Regions focus on mandatory spending, one of which is in the health sector. The government's efforts to equalize the rights to health services are to use Financial Assistance Spending transfer funds sourced from the State Budget (APBN). This study aims to assess the effect of the effectiveness of provincial financial assistance spending on National Health Insurance (JKN) Contribution Assistance Recipient Participants (PBI). The population in this study was 27 regencies/cities in West Java Province. The analysis was using logistic regression to test the effect and predict the probability of occurrence of dependent variables that can be predicted by independent variables with the help of the SPSS 26 application. The results of the study showed that provincial financial assistance transfer spending had a significant effect on the PBI APBD segment but was not significant for the PBI APBN segment.
Pengaruh Struktur Modal, Likuiditas, dan Perputaran Aktiva terhadap Profitabilitas Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023 Lutfi Asiah Azhari; Sudradjat Sudradjat; Arwan Gunawan; Hastuti Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6546

Abstract

Abstract: This study aims to determine the effect of capital structure, liquidity, and asset turnover on profitability. The independent variables in this study is the capital structure measured using the Debt to Assets Ratio (DAR); liquidity measured by Current Ratio (CR); and asset turnover as measured by Total Assets Turnover (TATO). The dependent variable used is profitability as measured by Return on Assets (ROA). The sample of this research is energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 (5 years) using purposive sampling techniques. This research uses a quantitative method. The data used in this research are secondary data obtained from financial statements and annual reports published by the Indonesia Stock Exchange (www.idx.co.id) and the company's website. The analysis and hypothesis testing technique uses panel data regression analysis. The results showed that capital structure and assets turnover had a significant effect on profitability, while liquidity showed the opposite. While simultaneously, capital structure, liquidity, and asset turnover affect profitability.
ANALISIS MITIGASI RISIKO PENGADAAN BARANG MILIK NEGARA (BMN) DI LINGKUP BALAI BESAR PENGEMBANGAN PENJAMINAN MUTU PENDIDIKAN VOKASI-BMTI Anisa Fitriyani; Hastuti Hastuti
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7025

Abstract

Delays in the procurement of State-Owned Assets (Barang Milik Negara/BMN) financed through capital expenditure have affected the effectiveness of vocational training implementation at BBPPMPV–BMTI. This study aims to analyze risk mitigation in the procurement process by identifying, analyzing, and evaluating procurement risks and assessing the suitability of existing mitigation strategies. A quantitative descriptive approach was employed using questionnaires, interviews, observations, and documentation. Data were collected from 30 employees involved in the procurement process, selected through saturated sampling, of which 24 valid responses were processed (80% response rate). Risk levels were analyzed using the likelihood–impact approach based on the Government Internal Control System (SPIP) and the ISO 31000:2018 framework. The findings indicate the dominant procurement risks, their respective risk levels, and the effectiveness of existing mitigation measures, providing recommendations to strengthen risk management and improve the timeliness and effectiveness of BMN procurement in vocational education institutions.
Co-Authors Ahmad Syarief Alya Dhiya Fauzan Anisa Fitriyani Arry Irawan Arwan Gunawan Ayu Dwi Permatasari Barnas, Benny Cholid Fauzi Deni Mulyana Endah Dwi Kusumastuti, Endah Dwi Ervina Inayah Zulna Faradiza Syiam Fauzi Alfarisi Ihsan Wahyudin Ishak, Jouzar Farouq Ita Susanti Ita Susanti Ita Susanti Kireyna Fridola Rabbani Lutfi Asiah Azhari Mega Putri Utami Mia Rosmiati Mia Rosmiati Mirna Rahmawanti Muhammad Hafizh Nana Marliyana Nasywa Rahadatul Aisyi Novianty, Ira Putry Handayani Nadeak Riauli Susilawaty Hutapea Rina Nurmalina Shadiya Freya Rosaline Sholihati Amalia Sindy Fuji Lestari Sonia Mustika Munggaran Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Tri Murtianingsih Virlinia Restu Anggraini Yanti Rufaedah, Yanti Yusmiati Kusuma