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All Journal J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Research in Business, Economics, and Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Simki Economic Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Parta: Jurnal Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research
Yulian Sahri
Ekonomi Dan Bisnis/ Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Sistem Informasi Akuntansi pada BUMDes Lumintu Yulian Sahri; Toni Nurhadianto; Anggrelia Afrida
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.397

Abstract

This study aims to gain an understanding of the implementation of accounting information system implementation at Lumintu BUMDes, Kepayang Village, Lem debris District, Ogan Komering Ilir Regency. This study uses a qualitative method. Data was collected by means of observation, interviews, and documentation studies. The results of this study indicate that this BUMDes was formed as a means to assist the community in meeting their needs by paying for clean water and savings and loans to the community. With the existence of BUMDes Lumintu Kepayang Village, the community gets convenience from business units in BUMDes, and also BUMDes can provide benefits in public services. The application of an accounting information system in Kepayang Village with the Sedana Dimata application and the PAMS Meter was able to become the main driver of the development of easy-to-use information technology. In this application, it has advantages with data security that is maintained and accurate for business. With the appearance of using modern technology so that it can be used by users and ready to be used anytime.
Implementation of Internal Control System on Zakat Funds Management at Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (LAZISMU) Yulian Sahri
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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

Abstract

The rapid development of organizations which manage zakat shows that there needs to be an internal control implementation to minimize the chances of alms funds mishandling. The aim of this research is to assess the compliance and to evaluate the effectiveness of the internal control system on the management of alms funds at Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (LAZISMU) Yogyakarta Special Region according to the COSO 2013 internal control frameworks. This research uses a qualitative method with a case study approach. The research data is collected by means of interviews, observations, document inspection, and questionnaires. The research results show that the internal control system implementation on alms funds management at LAZISMU Yogyakarta Special Region is compliant with the COSO 2013 internal control frameworks, and can be categorized as sufficiently effective, with a percentage of 69.40%. This is because there are components which haven’t been fully implemented by the organization.
Penguatan Tata Kelola Taman Edukasi Kelurahan Talang Putri Kecamatan Plaju Kota Palembang Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna H; Agung Sarwandy; Yulian Sahri
Jurnal Abdi Masyarakat Indonesia Vol 2 No 5 (2022): JAMSI - September 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.470

Abstract

Tata kelola organisasi kemasyarakatan, cenderung berjalan apa adanya, sedangkan tuntutan masyarakat semakin meningkat. Kegiatan ini bertujuan untuk memberikan penguatan terhadap tata kelola taman edukasi yang sudah berjalan, meliputi: penyusunan visi dan misi, penyusunan dokumen administrasi (kerangka hukum dan orientasi kepentingan masyarakat), struktur organisasi dan pembagian tugas (transparansi dan keadilan), serta pengelolaan keuangan (akuntabilitas, transparansi, efisiensi dan efektifitas). Metode pelaksanaan yang dipergunakan adalah melakukan observasi atas tata kelola yang dilakukan, melakukan diskusi tentang struktur organisasi, memberikan contoh dan pembuatan laporan keuangan sederhana, serta evaluasi, peserta sebanyak 18 orang pengelola taman edukasi. Hasil menunjukkan bahwa taman edukasi sudah memiliki dokumen adminstrasi yang lengkap dan dijalankan secara bertahap, struktur organisasi sudah memiliki dan masing-masing mengetahui tugas pokoknya, dan laporan keuangan sudah disusun secara sederhana yang menggambarkan penerimaan dana dan pengeluaran dana, sehingga beberapa prinsip tata kelola terpenuhi.
PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi Sunardi; Yudha Mahrom DS; Gusmiatun Gusmiatun; Lesi Agusria; Anggrelia Afrida; Kurnia Krisna Hari; Agung Sarwandy; Yulian Sahri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

Abstract

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.
Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah Dan Bank BRI Syariah Di Masa Pandemi Covid-19 Yulian Sahri; Andriansyah Bari; Ummi Kalsum; Randy Hidayat; Arraditya Permana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1023

Abstract

Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic had an impact on the banking sector, resulting in non-current financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying financing. This study has the aim of conducting a comparative analysis of financial performance between BRI Syariah Banks and BNI Syariah Banks during the Covid-19 pandemic, using financial report notes for quarter 1, 2, 3 and 4 for 2019, quarter 1 for 2020 through independent testing. Sample T-Test. There is a difference between the financial performance of Bank BNI Syariah and Bank BRI Syariah from the aspect of ROA, NPF and BOPO, while from the aspect of CAR and ROE it shows that there is no significant difference between the financial performance of BRI Syariah Bank and BNI Syariah Bank. This paper recommends to BNI Syariah to pay attention to the ROE and NPF ratios, while to BRI Syariah Banks to pay attention to the CAR, ROA and BOPO ratios.
PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT INTERNAL Welly Welly; Sumita Sumita; Yulian Sahri; Lis Djuniar
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.972

Abstract

The formulation of the problem in this research is 1) How is the influence of work experience, professional ethics, independence and professionalism on the quality of internal audit simultaneously. 2) How is the effect of work experience on the quality of internal audit partially. 3) How is the influence of professional ethics on the quality of internal audit partially. 4) How is the effect of independence on the quality of internal audit partially. 5) How is the influence of professionalism on the quality of internal audit partially. The data used in this research is primary data. The sample in this study was addressed to auditors in the offices of state-owned enterprises (BUMN) in the Energy, Oil and Gas Sector, Manufacturing Sector, Food and Fertilizer Sector, Logistics Sector, Telecommunication and Media Sector in Palembang City. Data collection methods used in this study were interviews and questionnaires. The data analysis method in this research is quantitative analysis. The data analysis technique was assisted by the Software Statistical Program For Special Science (SPSS). The results of this study indicate that 1) simultaneously work experience, professional ethics, independence and professionalism have a significant effect on the quality of internal audit. 2) partially work experience has a significant effect on the quality of internal audit. 3) partially professional ethics has no significant effect on the quality of internal audit. 4) partially independence has no significant effect on the quality of internal audit. 5) partially professionalism has a significant effect on the quality of internal audit.
Pelatihan Penyusunan Laporan Keuangan Zakat Fitrah Melalui Pemanfaatan Aplikasi Excel Pada Masjid Al Manar Muhammadiyah Yulian Sahri; Andriansyah Bari; Ummi Kalsum; Arraditya Permana; Randy Hidayat; Gumar Herudiansyah; Yunita Febriani
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v3i2.3602

Abstract

Kegiatan PKM ini bertujuan untuk memberikan pendampingan dan pelatihan administrasi keuangan khusus nya penyusunan laporan keuangan zakat fitrah dengan memanfaatkan aplikasi excel. Pendekatan pelatihan ini menggunakan metode ceramah, diskusi dan praktik. Setelah diadakan pelatihan dengan metode ceramah, praktik dan diskusi terdapat perubahan yang cukup signifikan pada peserta. Hal ini ditunjukkan dengan kemampuan peserta untuk mulai mengenal dan mengidentifikasi. Selain itu, berdasarkan testimoni perwakilan peserta, pelatihan ini memberikan pencerahan kepada peserta dari yang sama sekali buta akuntansi menjadi paham proses pencatatan dan penyusunan laporan keuangan zakat fitrah.
STRATEGI PENINGKATAN PENGGUNAAN BADAN USAHA MILIK DESA (BUMDES) BINA USAHA DI DESA TEBEDAK 2 Yulian Sahri; M. Sultan Fajri; Mugi Juwono; Salsabila Nurhasanah; M. Rizky; M. Guruh Putra Sadewo; Marwa Aliyyah; Agung Aryadi; Lulu Sabila; Tri Wulandari; M. Rafly; Melia Nanda
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Dalam kegiatan Kuliah Kerja Nyata (KKN) kelompok 224 melakukan penelitian terhadap Badan Usaha Milik Desa (Bumdes) Peminjaman Alat-Alat Acara Nikah “Bina Usaha”, RT 2 Desa Tebedak 2 bertujuan untuk menyusun pemaksimalan Bumdes tersebut. Kegiatan KKN ini dilakukan dengan menggunakan metode deskriptif disertai informasi tentang pelaksanaan Bumdes tersebut untuk pengabdian yang maksimal kepada masyarakat. Kegiatan Bumdes dan Pelaksanaan dilakukan secara bertahap dengan sesuai dengan waktu. Daftar alat yang akan digunakan baik tenda, tiang, sound system serta yang lainnya. Selama kegiatan KKN berlangsung, kami sebagai mahasiswa KKN kelompok 224 memberikan penyuluhan dan pendampingan Bumdes tersebut. Semoga kegiatan ini dapat memberikan manfaat bagi mitra dalam mengembangkan usahanya.
Pengaruh Etika Profesi, Independensi dan Profesionalisme Terhadap Kualitas Audit Internal Arraditya Permana; Yulian Sahri; Friski Danu Rakhmat
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1114

Abstract

Perincian masalah dalam penelitian ini adalah bagaimana moral mahir, kebebasan dan keterampilan luar biasa secara bersamaan memengaruhi sifat tinjauan batin, apa arti moral mahir sampai batas tertentu bagi sifat tinjauan batin, apa arti otonomi sampai batas tertentu bagi sifat tinjauan ke dalam dan apa arti keterampilan luar biasa untuk pelaksanaan tinjauan interior. kualitas ulasan interior. kualitas ulasan interior. sampai batas tertentu mempengaruhi sifat tinjauan ke dalam. Informasi yang digunakan dalam eksplorasi ini merupakan informasi esensial. Contoh penelitian ini menunjuk asesor tempat kerja Badan Usaha Milik Negara (BUMN) Palembang di bidang energi, migas, bidang perakitan, bidang pangan dan pupuk, bidang faktor terkoordinasi, bidang komunikasi penyiaran dan media. Kota. Strategi pemilahan informasi yang digunakan dalam penelitian ini adalah pertemuan dan survei. Strategi penyelidikan informasi eksplorasi ini adalah pemeriksaan kuantitatif. Prosedur pemeriksaan informasi dibantu oleh Program Measurable for Unique Sciences (SPSS). Konsekuensi dari penelitian ini menunjukkan bahwa 1) moral yang cakap, kebebasan dan keterampilan yang mengesankan pada saat yang sama pada dasarnya mempengaruhi kualitas ulasan orang dalam. 2) sebagian besar, moral mahir tidak sepenuhnya mempengaruhi sifat tinjauan interior. 3) kebebasan fraksional secara bermakna memengaruhi kualitas tinjauan interior. 4) sampai batas tertentu, keterampilan mahir secara fundamental memengaruhi kualitas ulasan di dalam.
Pengaruh Independensi, Mekanisme Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Muhammad Zullian Arif; Nina Sabrina; Yulian Sahri
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.354

Abstract

The research objectives in this study were 1) to determine the effect of independence on the integrity of financial statements 2) to determine the effect of independent commissioners on the integrity of financial statements 3) to determine the effect of institutional share ownership on the integrity of financial statements 4) to determine the effect of the audit committee on the integrity of financial statements 5) to determine the effect audit quality on the integrity of financial statements. Research used associative. There are six variables used, namely independence, independent commissioners, institutional share ownership, audit committee, audit quality, and the integrity of financial reports. The population of this study were 13 automotive and component sub-sector manufacturing companies listed on the Indonesian stock exchange. The samples used were 39 financial reports. The data used is secondary data. The data collection method used in this study is the documentation of financial statements. The data analysis technique used in this study is the normality test, classical assumption test, coefficient of determination, multiple regression analysis, t test assisted by the Statistical Program For Special Science (SPSS). The results of this study indicate that the effect of independence has no positive effect, independent commissioners have no negative effect, institutional share ownership has a negative effect, audit committee has a positive effect, and audit quality has no positive effect on the integrity of financial statements.
Co-Authors Afrida, Anggrelia Agung Aryadi Agusria, Lesi Andriansyah Bari Arraditya Permana Arraditya Permana Farida Isroani Febriani, Yunita Friski Danu Rakhmat Gumar Herudiansyah Gusmiatun Gusmiatun Hidayat, Randy Kurnia Krisna Hari Lis Djuniar Lulu Sabila M. Guruh Putra Sadewo M. Rafly M. Rizky M. Sultan Fajri Marwa Aliyyah Melia Nanda Mugi Juwono Muhammad Zullian Arif Sabrina, Nina Salsabila Nurhasanah Sarwandy, MH Agung Sumita Sumita Sunardi, Sunardi Toni Nurhadianto Tri Wulandari Ummi Kalsum Welly, Welly Yudha Mahrom