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Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan Eko Febri Lusiono; Eliza Noviriani
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (2013) dengan film “Sherlock Holmes: the Game of Death”sebagai media pendukung. Dalam proses ini, peserta didik berada dalam nuansa “giving” melalui imajinasi, perilaku disonansi serta berpikir kritis. Dengan menggunakan pendekatan fenomenologi transendental, jiwa Sherlock Holmes (seharusnya) di tubuh akuntan adalah temuan tak terbantahkan dalam proses pembebasan.

ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR AKUNTANSI Eko Febri Lusiono
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840830

The aims of Research Analysis Student’s Understanding Level about Basic Concepts of Accounting (Empirical Study on Registered Poltesa students had taken Basic Accounting Subject) are to measuring difference of comprehension and how student’s of Poltesa comprehension based on their background education (SMK / SMA / MA). Total respondens 155 students in 2014 using Kruskal Wallis test. Based on hypothesis test, assets andliabilities variables in chi-square table statistic counted 41,784 > chi-square counted 1,089 and 41,784 > chi- square counted 1,026, probability significant value counted 0,395 > 0,05 and 0,708 > 0,05 then H1 and H2REJECTED. There’s no significant difference about student’s comprehension of assets and liabilities concepts,equity variable in chi-square table statistic counted 41,784 > chi-square counted 9,521, probability significantvalue counted 0,021 > 0,05 then H3 ACCEPTED. Theres significant difference about student’s comprehension of equity concepts based on their background education. Based on that, students from SMK had the highest comprehension value of three variables. It concludes student’s from SMK more understand about Basic Concepts of Accounting. Therefore, student’s background education very influencing to take Basic Accounting subject at Poltesa.

ANALISIS KEPATUHAN IMPLEMENTASI UU RI NOMOR 6 TAHUN 2014 TENTANG DESA PASAL 71 - 75 SERTA PERATURAN TURUNANNYA DI DESA SIMPANG EMPAT Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.442

The purpose of this research is to analyze compliance of the village government implementing UU RI nomor 6 tahun 2014 about the village, especially on paragraph 71-75 and the derivatives regulation governing about village financial management cycle. The research method used is descriptive qualitative method. To obtain the data, writers used data collection techniques include gradual interview and documentation techniques. Based on data obtained from various sources concluded that there are three indicators to measure the level of compliance of the village administration in the village financial management cycle. Three indicators are visible from the village knowledge about the UU RI nomor 6 tahun 2014 and derivatives regulation on the financial management of the village, the village financial management cycle, and adherence to the village financial management principles. Guidance and supervision by the central and local governments is indispensable for the village government in managing the finances of the village. Implementation of the law is a form of village government compliance towards good governance.

ANALISIS PENERIMAAN APLIKASI SISKEUDES Di LINGKUNGAN PEMERINTAH DAERAH KABUPATEN SAMBAS Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.535

The Research of SISKEUDES Application Acceptance Analysis in local government environment of Sambas district is to know the extent of acceptance of SISKUEDES application in Sambas district. Total respondents were 50 village apparatus from ten districts in Sambas district. The sub-districts are Selakau, Selakau Timur, Salatiga, Pemangkat, Semparuk, Tebas, Sebawi, Sambas, Sejangkung, Sajad and Subah sub-districts. The study was conducted using Theory Acceptance Model (TAM) with seven pure constructs (seven hypotheses). Actual Use (AU) as the dependent variable, while perceived ease of use (PEOU), perceived usefulness (PU), attitude (ATT), behavioral intention (BI) as independent variables. Based on multiple regresilinear regression analysis with SPSS 17 application it can be seen that H1, H2, H3, and H5 are accepted because the significance value in Anova table is smaller than 0.05. While H4, H6, and H7 rejected. Based on this it can be concluded that perceived usefulness perceptions and perceived ease of use perceptions become the benchmark of rural apparatus to accept an application.

ANALISIS TINGKAT KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) (STUDI KASUS DESA LONAM KABUPATEN SAMBAS) Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

This research entitled "Analysis of Community Compliance Level in Paying Land and Building Taxes (UN) Case Study of Lonam Village District of Sambas Regency" is a fundamental research considering that the transition of UN status which was originally a central tax has now become a regional tax. UN acceptance is very instrumental in regional development. The object in this study is the United Nations taxpayer and government officials who are authorized to collect the United Nations tax. The purpose of this research is to find out the community's compliance in paying land and building tax as an effort to increase the regional income in Lonam village. factors that influence community compliance in paying Land and Building Taxes as an effort to increase Regional Income in Lonam village, Subdistrict subdistrict. The research method used qualitative research, which is a research process that produces descriptive data the form of written or oral information obtained from the research object. This research is expected to be a benchmark for the government, whether taxpayers have complied with paying the UN and whether the community already knows the rules that are set because this research can be used as supporting media in the implementation of government regulations, especially the Regional Regulation. Sambas Number 6 of 2012 concerning Land and Rural and Urban Building Taxes.

ANALISIS NILAI ASET TETAP PADA LAPORAN KEKAYAAN MILIK DESA Eko Febri Lusiono
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

The initial findings of this research problem began with the 2016 and 2017 Semata Village Ownership Wealth Reports which were reported to be not in accordance with the Realization of the Semata Village Revenue and Expenditure (APB) for the year concerned, namely in Fixed Asset Valuation. Permendagri number 113 of 2014 concerning Village Financial Management and Permendagri number 1 of 2016 concerning Village Asset Management as the basis of applied theory to solve research problems. This applied research was conducted with triangulation data collection techniques and data analysis methods from Miles and Hubermann. The results of the study revealed that the 2016 and 2017 Semata Village Ownership Wealth Reports were not in accordance with regulations related to Village Financial Management and Village Asset Management in force in Indonesia. Based on interviews, the parties related to village financial management, namely the Village Head, Village Secretary, and Village Treasurer are still imperfect in understanding the technicalities of Village Property Wealth Reports, these factors being one of the causes of the Village Property Report. Applied recommendations for solving problems have been presented in the analysis of this research data.

Analisis Potensi Kecurangan (Fraud) Terhadap Pengelolaan Keuangan Desa: Studi Kasus: Desa Simpang Empat, Kecamatan Tangaran, Kabupaten Sambas Suharman; Mahyus; Eko Febri Lusiono; U. Ari Alrizwan
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 3 No. 2 (2021): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v3i2.928

Penelitian ini bertujuan untuk mengetahui dan mengukur peran sistem pengendalian internal dalam meminimalkan potensi terjadinya kecurangan dalam pengelolaan keuangan desa (studi kasus: Desa Simpang Empat, Kecamatan Tangaran). Jenis penelitian yang digunakan adalah penelitian diskriptif kualitatif dan jenis data yang digunakan adalah data primer. Teknik pengumpulan data melalui observasi, wawancara dan kuisioner. Kuisioner yang digunakan adalah kuisioner tertutup menggunakan skala Guttman. Hasil penelitian terkait aspek-aspek pengendalian internal sebagaimana tertuang dalam Peraturan Pemerintah nomor 60 tahun 2008 tentang Sistem Pengendalian Internal Pemerintah meliputi: Lingkungan pengendalian dengan skor 0,7268 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 72,68% termasuk dalam kategori berperan. Penilaian risiko dengan skor 0,5757 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 57,57% termasuk dalam kategori cukup berperan. Aktivitas pengendalian dengan skor 0,6349 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 63,49% termasuk dalam kategori berperan. Informasi dan komunikasi dengan skor 0,7083 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 70,83% termasuk dalam kategori berperan. Pemantauan pengendalian internal dengan skor 0,6888 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 68,88% termasuk dalam kategori berperan. Sedangkan peran ke lima komponen tersebut secara bersama-sama dengan skor 0,6738 atau sebesar 67,38% yang termasuk dalam kategori berperan.

Analisis Kinerja Keuangan pada Sembilan Perusahaan Consumer Good Indonesia Terhadap Return Saham yang Terdaftar di Bursa Efek Indonesia (IDX) Periode 2020 Eko Febri Lusiono; Yuli Yanti
Ekodestinasi Vol. 1 No. 2 (2023): EKODESTINASI: Jurnal Ekonomi, Bisnis, dan Pariwisata
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/ekodestinasi.v1i2.240

Penelitian ini bertujuan untuk menganalisis rasio keuangan dan menilai kinerja keuangan pada perusahaan Consumer Good Indonesia Terhadap Return Saham yang Terdaftar di Bursa Efek Indonesia (IDX) periode 2020. Data dikumpulkan dengan metode dokumentasi, karena dalam penelitian ini penulis mengambil informasi data keuangan dan data lain yang dibutuhkan untuk keperluan penelitian di sembilan perusahaan yang termasuk ke dalam perusahann Consumer Good Indonesia yang terdaftar di Bursa Efek Indonesia (BEI). Teknik yang digunakan untuk menganalisis data yaitu menggunakan perhitungan analisis rasio keuangan yang terdiri dari rasio likuiditas meliputi current ratio, quick ratio, dan cash ratio, rasio solvabilitas meliputi debt to asset ratio dan debt to equity ratio, rasio aktivitas meliputi perputaran total aset (total aseet turnover), perputaran aktiva tetap (fixed asset tunrover), dan perputaran persediaan (inventory turnover), rasio profitabilitas meliputi net profit margi), return on asset, gross profit margin, return on equity, dan earning per share. Dari kajian penelitian terdahulu menyebutkan bahwa ada beberapa rasio keuangan yang berpengaruh terhadap return saham yaitu ROA, ROE, NPM, EPS, CR, dan DER. Hasil dari penelitian menunjukkan bahwa ada beberapa perusahaan dalam kondisi baik dan kurang baik. Rasio likuiditas, Perusahaan yang memiliki current ratio terbaik terdapat pada perusahaan Kalbe Farma Tbk dengan nilai current ratio 4,12, cash ratio dan quick ratio tertinggi terdapat pada perusahaan PT.Nippom Indosari Carpindo bernilai 2,50 dan 3,54. Current ratio dan quick ratio terendah terdapat pada perusahaan PT.Unilever Indonesia Tbk bernilai 0,66 dan 0,03, cash ratio terendah terdapat pada perusahaan Buyung Poetra Sembada Tbk bernilai 0,47. Rasio solvabilitas, perusahaan yang memiliki DAR dan DER tertinggi terdapat pada perusahaan PT.Unilever Indonesia Tbk bernilai 75,96% dan 315,90%. Kemudian untuk rasio terendah terdapat pada perusahaan PT.Sido Muncul dengan nilai DAR 16,31% dan DER 19,49%. Rasio aktivitas, perputaran total aset dan perputaran aktiva tetap tertinggi terdapat pada perusahaan PT.Unilever Indonesia Tbk bernilai 2,09 dan 4,87. Perputaran persedian tertinggi terdapat pada perusahaan PT.Nippon Indosari Carpindo sebesar 12,06. untuk perputaran total aset terendah terdapat pada perusahaan Indofood CBS Makmur bernilai 0,45, perputaran aktiva tetap terendah terdapat pada perusahaan Ultra Jaya (ULTJ) bernilai 1,07 dan Perputaran persedian terendah terdapat pada perusahaan Kalbe Farma Tbk bernilai 3,15. Rasio profitabilitas, perusahaan yang memiliki NPM dan GPM tertinggi terdapat pada perusahaan PT.Sido Muncul bernilai 28,00% dan 35,96%. ROA dan ROE tertinggi terdapat pada perusahaan PT.Unilever Indonesia Tbk bernilai 34.89% dan 145,09%. Dan untuk rasio EPS tertinggi terdapat pada perusahaan Indofood CBS Sukses Makmur Tbk dengan nilai EPS Rp 636.137 per lembar saham. Sedangkan NPM, GPM dan EPS terendah terdapat pada perusahaan Buyung Poetra Sembada Tbk dengan nlai 3,24% , 4,34%, dan Rp 16 rupiah per lembah saham. Dan untuk ROA terendah terdapat pada perusahaan PT Unilever Indonesia Tbk bernilai 3,79%, dan untuk ROE terendah terdapat pada perusahaan PT Nippon Indosari Carpindo bernilai 5,22%.

Analisis Laporan dan Kinerja Keuangan Pemerintah Daerah Kabupaten Sambas Suharman; Lusiono, Eko Febri; Alrizwan, U Ari; Yuliansyah; Munandar
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 2 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i2.2515

This research aims to analyze the financial performance of the Sambas Regency Regional Government for 5 years from 2017 to 2021 and test whether there are differences in the performance of the degree of decentralization, performance of regional financial independence, performance of operating expenditures, and performance of capital expenditures. The analytical tools used are financial ratios, namely liquidity ratios, leverage ratios, debt ratios, productivity ratios and operating ratios. The research uses quantitative descriptive data analysis methods. The research results show that the liquidity ratio which consists of the average current ratio is 0.82, meaning that every Rp. 1,- of current debt is guaranteed by Rp. 0.82,- of current assets; The average cash ratio is 0.35, meaning that for every Rp. 1,- of current assets, Rp. 0.35 is cash and cash equivalents; the average cash to current liabilities is 0.29, meaning the regional government's ability to immediately pay every Rp. 1.- of current debt using cash and cash equivalents is Rp. 0.29,-; The average Quick Ratio is 0.60, meaning that the local government's ability to fulfill its short-term obligations for every Rp. 1,- using cash, cash equivalents and receivables is Rp. 0.60,-; The average cash flow ratio is 2.31, meaning the ability of a Regional Government's operating cash flow to pay for every Rp. 1,- of current debt owned using operating cash of Rp. 2.31,-. The leverage ratio measured is the Short Term Debt to Long Term Debt Ratio of 1.00. The debt ratio measured is the Total Liabilities to Current Assets Ratio. The average is 1.24 and the average Current Liabilities to Total Asset Ratio is 0.05, meaning that for every R.1,- debt is guaranteed by total assets of Rp.0.05,- The productivity ratio measured is Current Assets to Total Assets Ratio . The average is 0.04, meaning that for every Rp. 1,- current assets used for operational activities is Rp. 0.04,- Quick Asset to Inventory Ratio, the average is 2.67. The operating ratios measured include the average Earning Power of Total Investment of 0.10. The average financial independence ratio is 0.11 or 11%. From the aspect of relationship patterns and level of capability, the region is in the very low category with an instructive relationship pattern. The Public Participation Level Ratio is 0.07. This ratio shows the level of public participation in paying taxes, in this case all regional tax revenues, tax revenue sharing, both central and provincial. The higher the ratio value of the level of public participation of a Regional Government, the better it will be. From the calculation results it can be seen that for every Rp. 1,- Revenue, which comes from taxes is Rp. 0.07,- Debt Service Coverage Ratio (DSCR) for the Regional Government of Sambas Regency, the average for 2017-2021 is 2.79 or still above the minimum requirement of 2.5 as regulated in PP No. 107 of 2000 concerning Regional Loans article 6 letter b. However, in 2020 the DSCR was 2.35 and in 2021 it was 1.79, which is below the minimum requirements as regulated in PP 107/2000. This condition is caused by the relatively increasing number of regional loans from year to year. So the regional government for the coming year must ensure that the DSCR is still at the minimum limit outlined by the central government because if loans continue to increase there will be concerns that the Sambas Regency Regional Government will not be able to meet mandatory spending as regulated by PP 30/2011 concerning regional loans explanation of article 15 paragraph (1) letter b.

PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI AKUNTANSI UKM U. Ari Alrizwan; Eko Febri Lusiono; Suharman Suharman; Herjiden Herjiden; Indah Permata Sari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.36676

Koperasi Industri Kecil dan Kerajinan Rakyat (KOPINKRA) Desa Piantus merupakan salah satu koperasi yang bergerak di bidang pengolahan/manufaktur berupa kerajinan rotan. Dalam hal ini masih terdapat beberapa kendala dalam administrasi keuangan KOPINKRA Desa Piantus seperti halnya dalam penyusunan laporan keuangan yang masih secara manual, hanya mencatatan penerimaan dan pengeluaran kas saja. Perkembangan teknologi informasi yang semakin pesat saat ini, maka seharusnya entitas sudah tidak lagi menyusun laporan keuangan secara manual, selain pengerjaannya yang membutuhkan waktu yang cukup lama. Salah satu program aplikasi berbasis android yang dapat digunakan untuk koperasi adalah aplikasi Akuntansi UKM. Penerapan komputerisasi akuntansi dalam penyusunan laporan keuangan dengan menggunakan aplikasi Akuntansi UKM hadir sebagai solusi untuk memudahkan pihak koperasi untuk melakukan pencatatan transaksi dalam menjadikannya sebuah laporan dan membuat pekerjaan bisa lebih cepat, tepat dan akurat. Untuk itu, Tim Pelaksana Pengabdian Kepada Masyarakat (PKM) melakukan pelatihan dan pendampingan penyusunan laporan keuagan dengan memanfaatkan aplikasi Akuntansi UKM kepada pengelola/anggota koperasi. Berdasarkan hasil yang telah dicapai dari kegiatan tersebut, dapat disimpulkan bahwa pengelola/anggota KOPINKRA Desa Piantus merasakan lebih banyak manfaatnya setelah mengetahui teori akuntansi koperasi dan praktik penggunaan aplikasi Akuntansi UKM serta sudah menerapkannya dalam rangka penyusunan laporan keuangan koperasi.

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