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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business DEDIKASI PKM
Liana Dwi Septiningrum
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SISTEM INFORMASI AKUNTANSI (FLOWCHART) DALAM PEMBANGUNAN MASJID AL-AULIA Julian Muhammad Hasan; Liana Dwi Septiningrum; AR Fachrizal Chaery; Tubagus Arya Abdurachman; Achmad Luthfi Prawirayudha
DEDIKASI PKM Vol 2, No 1 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i1.8503

Abstract

Sistem Informasi Akuntani (SIA) merupakan salah satu alat untuk mengambil suatu keputusan dalam perusahaan saat ini. Sebagai   seperangkat   prosedur   sistem   informasi memerlukan banyak komponen yang terdiri dari input, proses dan output. Input sistem informasi akuntansi berupa data, dokumen, dan bukti-bukti transaksi. Sedangkan komponen proses meliputi: prosedur dalam bentuk diagram arus data atau flowchart, Standar operational procedure (SOP), program atau software yang berguna untuk pemrosesan data. Masalah utama yang di hadapi Panitia Pembangunan Masjid Al-Aulia antara lain : a. SDM pengurus Masjid Al-Aulia kurang memiliki pengetahuan dan pemahaman bidang sistem informasi akuntansi yang merupakan dasar untuk perencanaan dan pengendalian, akibatnya pengurus masjid tidak dapat mengetahui perkembangan proses pembangunan masjid. b. Mitra belum memiliki pedoman pelaksana operasional dalam bentuk bentuk diagram arus data atau flowchart sehingga pelaksanaan operasional kegiatan penerimaan dana dan penggunaan dana dalam pembangunan masjid dapat berdampak pada kesalahan dan kelalaian. Berdasarkan permasalahan utama mitra yaitu Minimnya pengetahuan penggunaan flowchart dalam proses administrasi maka solusi yang ditawarkan kepada mitra ialah dengan memberikan materi terkait dengan Sistem Informasi Akuntansi (Flowchart) untuk dapat memudahkan dalam membuat laporan keuangan. Dengan metode yang digunakan adalah ceramah, Tanya jawab, dan simulasi. Adapun target yang ingin dicapai dalam kegiatan pengabdian kepada masyarakat ini adalah pelaksanaan Pengenalan Sistem Informasi Akuntansi (SIA) dengan menggunakan flowchart diharapkan dapat mempermudah mitra dalam menjalankan operasional kegiatan pembangunan masjid Aulia di Pekalongan. Target luaran program ini adalah artikel ilmiah yang dipublikasikan melalui jurnal berISSN, dan bagan flowchart dalam proses administrasi dalam pembangunan Masjid Al-Aulia di Krapyak, Pekalongan.
UPAYA MENINGKATKAN KINERJA PERUSAHAAN MELALUI EFEKTIVITAS AKTIVITAS BISNIS, TATA KELOLA, DAN OPTIMALISASI PROFIT Janudin Janudin; Liana Dwi Septiningrum
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i2.292

Abstract

The growth in stock prices reflects the good performance of a company, and the achievement of performance is a manifestation of the availability and good use of capital (in generating profits), business activities run effectively and efficiently, and business risks can be overcome. This means, behind the benefits or goals achieved, there are many factors that influence it. Explicitly, the purpose of this research is to reveal three main factors that are thought to affect bank performance, including capital, business activities and income. The research scope is financial, so the appropriate research model approach is quantitative. To prove this conjecture, linear regression analysis was used. The results reveal that the profitability factor is quite consistent in influencing the growth of bank performance. This is characterized by a positive linear nature, where every time there is a change in profit instruments, the bank's performance has an upward trend. This finding strengthens the argument or reason for the establishment of the company, namely getting profit.
KEPEMIMPINAN KETUA PROGRAM STUDI DI MATA DOSEN Wahyudi Wahyudi; Liana Dwi Septiningrum
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.601

Abstract

The leader is an organizational figure who is attached to a high position and authority, so that he has a greater ability to run the organization. The importance of the leadership position, so he becomes a strategic partner for all interests, both bottom and top streams, so that a leader needs to put himself in the interests of objective (precision). In essence, this research was conducted to see how the responses/perceptions/assessments of the lecturers on the leadership of the head of the study program from various aspects objectively, thus knowing a comprehensive contextual understanding of his leadership. This research was conducted at Pamulang University in the Postgraduate Program and the Faculty of Economics and Business, and the research correspondents were level one lecturers (study program developers). The sampling technique uses simple random and is carried out directly through the distribution of questionnaires. The research data were analyzed by descriptive quantitative method. The results of the study explain that the leadership of the head of the study program in the Postgraduate Program and the Faculty of Economics and Business has democratic characteristics. This is evidenced by the involvement of level one lecturers in all study program activities, both developmental and other activities.
ANALISIS PAJAK PENGHASILAN BADAN TERUTANG YANG DIUKUR BERDASARKAN PENJUALAN BERSIH DAN BIAYA OPERASIONAL Julian Muhammad Hasan; Liana Dwi Septiningrum
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.627

Abstract

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate Income Tax.
Co-Authors Achmad Luthfi Prawirayudha AR Fachrizal Chaery Janudin Janudin Julian Muhammad Hasan Tubagus Arya Abdurachman Wahyudi Wahyudi