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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Muanas Muanas
Institut Bisnis dan Informatika Kesatuan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan Fajar Kusumawardhani; Muanas Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.372

Abstract

The purpose of this study is to find out the effects of human resources competence, the use of information technology, and the quality of accounting information system on the quality of financial statements. The research was done at PT Cipta Multi Kreasi, jl. Raya Pasar Minggu Km. 16, Jakarta. The research is a quantitative research with descriptive methods and verification was done using survey technique. The source of data is primary data. Data collection was performed through questionnaires distributed to the company’s employees. The results of the research indicate that human resources competence and the quality of information system have a significant effect to the quality of financial statement. However, the use of accounting information system does not have a significant effect on the quality of financial statements. Human resources competence, the use of information system and the quality of accounting information system simultaneously have an influence on the quality of financial statements presented by the company. Keywords:Humanresources,InformationTechnology,AccountingInformationSystems,FinancialStatements
Analisis Sistem Pengendalian Internal atas Prosedur Pengeluaran Kas Aktivitas Operasional Berbasis COSO Framework 2013 Muanas Muanas; Rahadyan Wisnu Jaka Prakoso
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1446

Abstract

In general, operational activities are activities that are the main source of income for a business entity, these operational activities also generate cash flow. Cash flows from operating activities are an important component for the entity, because in these cash flows the entity can evaluate the entity's ability to achieve its objectives. In the cash disbursement process, it is necessary to have a procedure that aims to monitor that the cash issued is in accordance with the entity's objectives, because cash is a financial instrument that can be easily transferred. This study aims to determine the role of internal control in PT. Tw as well as an evaluation of the internal control system for cash disbursements from operational activities at PT. Tw. The data used in this study is primary data with data collection techniques by conducting observations, in-depth interviews and documentation. The author conducted research on the division of Finance & Accounting PT. Tw which is located at JL. Raya Simpang Tiga Jl. Karadenan No.35, Karadenan, Kec. Cibinong, Bogor Regency, West Java 16913. Based on the results of research conducted on procedures, practices and documents used during cash disbursement operational activities, compared to the basic components in the 2013 COSO Framework, namely Control Environment, Risk Assessment, Control Activities, Information & Communication and Monitoring, it can be concluded that the Internal Control System over Operational Activity Cash Disbursement Procedures at PT. Tw has not been fully implemented in accordance with existing theory, the lack of printed SOP documents, the use of internal & external communication that has not been effective and also there is a discrepancy between the operational standards decided by management and practice. Keywords: Internal Control, Cash Disbursement Procedures and COSO Framework 2013
Organic Waste Utilization for Maggot Breeding to Enhance Economic Welfare in RW 07 Ciparigi Indah Budi Setiawan; Muanas Muanas; Septian Cahyadi; Julius Taslim; Amanda Marsha Andinna
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 4 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Maggots, the larvae of the Black Soldier Fly (BSF), play a crucial role in addressing food waste issues by rapidly and efficiently breaking down organic waste, reducing the volume of waste sent to landfills, and producing high-protein animal feed. Utilizing maggots helps solve environmental problems caused by food waste while providing economic benefits to the community. The community service activity conducted by the Institut Bisnis dan Informatika Kesatuan team focuses on using organic waste for maggot breeding to enhance economic welfare in RW 07 Ciparigi Indah, Bogor. This initiative has had a significant positive impact. In terms of management, the activity has increased community awareness of the maggot breeding cycle through provided guidance. In marketing, the operators have gained skills in using digital technology for marketing strategies and creating a financial reporting system application to assist with financial management. The activity has increased the supply of organic waste used as maggot feed in production. The provision of appropriate technology has led to a significant rise in maggot production.
Co-Authors Agustono Tedyanto Amanda Marsha Andinna Anggi Citra Wijayantri Budi Setiawan Edison Edison Fajar Kusumawardhani Garini, Zahra Argadia Humaeni, Anisa Intishar, Yayang Isnan Mulia Jaya, Tri Intan Mutria Julius Taslim Kusumawardhani, Fajar Marwan Effendy Mega Purnama Mulia, Isnan Rahadyan Wisnu Jaka Prakoso Rahmadayanti Gumilar Rahmi, Salamah Riki Hamdani Septian Cahyadi Sinta Listari Sudradjat Sudradjat Sufriyanti, Fitri Sutarti Sutarti Tri Marlina Triandi Triandi