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Analisis Penerapan Software Pada Pelatihan Pembukuan Laporan Keuangan Sederhana Bagi KPM Oleh BBPPKS Bryan Wicaksono; Reni Yendrawati
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.245

UMKM have a very important role for the advancement of a country's economic growth. There are lots of Indonesian people who become UMKM principals, but not all of them are categorized in KPM. Some UMKM that meet the requirements can be categorized as KPM. These UMKM also really need training in applying financial records in accordance with the currently applicable Accounting Standards, namely Financial Accounting Standards. This has the aim of helping UMKM that are included in the KPM category implement financial records that are in accordance with SAK UMKM, especially using the Microsoft Excel system. The PKH team that has been given training by BBPPKS is now required to provide training to KPM regarding procedures for recording financial bookkeeping which later can be practiced by KPM in order to facilitate their business in the financial sector. Sources of data collected based on interviews with several interrelated parties in the preparation of this report, as well as some other supporting data. The research results show that the UMKM studied have not implemented financial bookkeeping which will later be used to record financial reports and make decisions. It is recommended that UMKM that are categorized in the KPM category can apply this excel-based financial bookkeeping application, and take advantage of the convenience in this application so that it can assist users in preparing financial reports and also make it easier for users to calculate their business profits.

Analisis Sistem Penggunaan Aplikasi Keuangan Tingkat Instansi (SAKTI) Dalam Penganggaran Balai Besar Pendidikan Dan Pelatihan Kesejahteraan Sosial Wildan Said; Reni Yendrawati
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.451

The Institution Level Financial Application System (SAKTI) is an application part of the Integrated Financial Management Information System (IFMIS) which must be used by institutions/work units managing funds originating from the APBN. This system is designed to support financial management principles that are more orderly, effective, efficient, economical, transparent, accountable, integrated and performance-based. The aim of this research is to analyze the use of SAKTI in providing convenience in budgeting, obstacles when using SAKTI, and alternative technical methods if there are obstacles when using SAKTI. This type of research is descriptive qualitative with data collection methods by direct observation in the field and collecting additional data and information from credible sources. The results of the research that has been carried out indicate that SAKTI is proven to be able to provide easy access for institutions/work units, although there needs to be a solution to overcome existing obstacles.

Analisis Sakti Dalam Pelaporan Bendahara Pengeluaran Di BBPPKS Regional III Yogyakarta Becdivanto Trianjas Hutomo Aji; Reni Yendrawati
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.253

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

Analisis Penerapan Software Pada Pelatihan Pembukuan Laporan Keuangan Sederhana Bagi KPM Oleh BBPPKS Bryan Wicaksono; Reni Yendrawati
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.245

UMKM have a very important role for the advancement of a country's economic growth. There are lots of Indonesian people who become UMKM principals, but not all of them are categorized in KPM. Some UMKM that meet the requirements can be categorized as KPM. These UMKM also really need training in applying financial records in accordance with the currently applicable Accounting Standards, namely Financial Accounting Standards. This has the aim of helping UMKM that are included in the KPM category implement financial records that are in accordance with SAK UMKM, especially using the Microsoft Excel system. The PKH team that has been given training by BBPPKS is now required to provide training to KPM regarding procedures for recording financial bookkeeping which later can be practiced by KPM in order to facilitate their business in the financial sector. Sources of data collected based on interviews with several interrelated parties in the preparation of this report, as well as some other supporting data. The research results show that the UMKM studied have not implemented financial bookkeeping which will later be used to record financial reports and make decisions. It is recommended that UMKM that are categorized in the KPM category can apply this excel-based financial bookkeeping application, and take advantage of the convenience in this application so that it can assist users in preparing financial reports and also make it easier for users to calculate their business profits.

Analisis Sistem Penggunaan Aplikasi Keuangan Tingkat Instansi (SAKTI) Dalam Penganggaran Balai Besar Pendidikan Dan Pelatihan Kesejahteraan Sosial Wildan Said; Reni Yendrawati
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.451

The Institution Level Financial Application System (SAKTI) is an application part of the Integrated Financial Management Information System (IFMIS) which must be used by institutions/work units managing funds originating from the APBN. This system is designed to support financial management principles that are more orderly, effective, efficient, economical, transparent, accountable, integrated and performance-based. The aim of this research is to analyze the use of SAKTI in providing convenience in budgeting, obstacles when using SAKTI, and alternative technical methods if there are obstacles when using SAKTI. This type of research is descriptive qualitative with data collection methods by direct observation in the field and collecting additional data and information from credible sources. The results of the research that has been carried out indicate that SAKTI is proven to be able to provide easy access for institutions/work units, although there needs to be a solution to overcome existing obstacles.

ANALISIS PROSEDUR PENGHAPUSAN ASET /BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN PENDAPATAN DAN ASET DAERAH (BPKPAD) BANTUL Aditya Wahyu Nugraha; Reni Yendrawati
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 4 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i4.4995

Penelitian ini bertujuan untuk menganalisis prosedur penghapusan aset/barang milik daerah (BMD) pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kabupaten Bantul. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menggambarkan secara mendalam pelaksanaan prosedur penghapusan aset berdasarkan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa proses penghapusan aset yang dilakukan oleh BPKPAD Bantul telah sesuai dengan ketentuan dalam Permendagri No. 19 Tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah serta mengacu pada standar akuntansi pemerintahan. Namun demikian, implementasi prosedur tersebut masih menghadapi beberapa hambatan, seperti ketidakakuratan data aset, keterbatasan sumber daya manusia, serta kompleksitas prosedur yang memerlukan koordinasi lintas instansi dan waktu yang cukup lama. Meskipun demikian, penghapusan aset yang dilakukan secara tepat terbukti mampu meningkatkan efektivitas dan transparansi pengelolaan aset daerah. Melalui penghapusan aset yang sesuai prosedur, data aset menjadi lebih akurat, beban biaya pemeliharaan atas aset tidak produktif berkurang, serta alokasi anggaran untuk pengadaan aset baru dapat dilakukan secara lebih efisien.

PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS APARAT, DAN IMPLEMENTASI CORPORATE GOVERNANCE TERHADAP PENCEGAHAN KECURANGAN Hielnanda Yasmin Azzahra; Reni Yendrawati
Jurnal Aplikasi Bisnis Volume 19 No. 2, Desember 2022
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol19.iss2.art3

This study aimed to analyze the effect of internal control system, officer morality, and the implementation of corporate governance on fraud prevention. The sampling technique using purposive sampling technique. Sources of data used in this study is primary data, data obtained directly from respondents using a questionnaire. The sample in this study amounted to 50 respondents. This research using quantitative methods with multiple linear regression analysis and hypothesis testing use t test. The results of this study indicate that the internal control system have a positive effect on fraud prevention. Meanwhile, officer morality and corporate governance has no effect on fraud prevention.

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