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All Journal Measurement : Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal of Economics and Business Aseanomics Jurnal Inovasi Penelitian Eksos Jurnal Akuntansi dan Keuangan Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi Kapuas
Yohanes Adi Nugroho
Politeknik Negeri Pontianak
Religion 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 Social Sciences Other

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Penilaian Kondisi Keuangan Provinsi Kalimantan Barat-Proyeksi dalam Menghadapi Pandemi Covid 19 Ika Kurnia Indriani; Yohanes Adi Nugroho; Wida Arindya Sari
Journal of Economics and Business Aseanomics (JEBA) Vol 6, No 2 (2021): JULI - DESEMBER 2021
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.909 KB) | DOI: 10.33476/j.e.b.a.v6i2.2171

Abstract

Penelitian ini bertujuan untuk menilai kondisi keuangan pemerintah daerah sebagai proyeksi dalam menghadapi pandemi. Pandemi covid 19 berdampak signifikan terhadap keuangan daerah. Data yang digunakan adalah LKPD tahun 2010-2019. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kasus pada Provinsi Kalimantan Barat. Hasil penelitian menunjukan bahwa kondisi keuangan Provinsi Kalimantan Barat masih lemah dalam menghadapi pandemi. Hal ini disebabkan oleh rendahnya solvabilitas jangka pendek, solvabilitas jangka panjang, dan fleksibilitas keuangan. Sedangkan kemampuan daerah dalam membiayai operasional dan memperoleh pendapatan diproyeksikan cukup baik selama pandemi. Hal ini disebabkan oleh solvabilitas anggaran dan kemandirian keuangan berada pada level yang baik. Pemerintah Provinsi Kalimantan Barat secara konsisten peningkatan kapasitas keuangan untuk menyelenggarakan pelayanan publik. Hal ini ditunjukan dengan solvabilitas layanan yang terus meningkat. Kondisi ini diproyeksikan akan berdampak positif kepada kemampuan daerah dalam memberikan pelayanan publik selama pandemi. Pemerintah Provinsi Kalimantan Barat perlu melaksanakan strategi realokasi dan refocusing anggaran agar kondisi keuangan daerah dapat terjaga di masa pandemi covid 19
BENEISH M-SCORE MODEL UNTUK MENDETEKSI KECURANGAN KEUANGAN BUMN DI INDONESIA Elsa Sari Yuliana; Yohanes Adi Nugroho; Murti Puspita Rukmi
Jurnal Inovasi Penelitian Vol 2 No 2: Juli 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i2.1445

Abstract

The development of the Beneish M-Score Model is carried out using data from public companies in the United States so that the calculated coefficients in the formula are not necessarily similar to the characteristics of public companies in Indonesia. even though this model has been widely used to see possible opportunities for companies in the Indonesian capital market. This causes the researcher to want to see whether the Beneish M-Score Model is accurate for use in the Indonesian capital market. The research objective is the accuracy of using the Beneish M-Score Model for public companies in the Indonesian capital market. And the research objective is to answer the two problem formulations. This form of research uses qualitative and quantitative methods. The type of data used is secondary data from the annual financial statements of public companies on the Indonesia Stock Exchange. Data collection techniques are carried out by documentation and literature study. Analysis technique with statistical approach
The Effectiveness of Advertising Cost Against Sales and Firm Value Yohanes Adi Nugroho; Murti Puspita Rukmi; Perdhiansyah Perdhiansyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5068

Abstract

Businesses and companies use advertising as a product promotion tool for customers. Every expenditure utilizing advertising carried out by the company is used to attract public interest in a product, which will increase product sales and ultimately impact increasing company value. This study examines the effectiveness of advertising costs and their impact on sales and company value. The research samples use data from the financial reports included in the consumer goods sector with the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2021. The research method is quantitative, and the sampling method is purposive. The test results show an influence between advertising costs and sales, and there is an effect between advertising costs and sales on firm value. The findings imply that advertising costs by companies can increase public awareness and then increase company sales. So, the higher advertising intensity the company carries can boost profits and increase company value in the eyes of investors or potential investors. This study found that advertising costs, besides influencing sales, also affect company value.
Pemberdayaan Masyarakat Melalui Pelatihan Pengelolaan Keuangan Dan Pengembangan Potensi Pariwisata Desa Wisata Sungai Kupah Kabupaten Kubu Raya Susan Andriana; Agus Widodo; Anik Cahyowati; Desty Wana; Fiorintari Fiorintari; Melati Pramudita Lestari; Merry Triani; Murti Puspita Rukmi; Wida Arindya Sari; Yohanes Adi Nugroho
Kapuas Vol 2 No 1 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i1.398

Abstract

Pengembangan pariwisata sekarang ini mulai mengarah kepada konsep pemberdayaan masyarakat lokal untuk melakukan proses perencanaan, pengembangan dan pelaksanaan pariwisata di daerahnya. Bagi sebagian masyarakat, pariwisata merupakan salah satu sumber pendapatan dan mata pencaharian utama. Masyakarat terlibat melalui Usaha Mikro, Kecil dan Menengah (UMKM) yang dibangun pada daerah tujuan wisata. Sehingga, keterlibatan masyarakat lokal menjadi sangat penting dalam proses pengembangan ini. Salah satu konsep pembangunan pariwisata adalah melalui Desa Wisata. Sungai Kupah adalah desa yang berada di kecamatan Sungai Kakap, Kabupaten Kubu Raya, Kalimantan Barat, Indonesia. Pada tahun 2010, penduduk desa ini berjumlah 3.089 jiwa. Lokasi Desa Sungai Kupah juga tidak terlalu jauh dari pusat kota Pontianak yaitu sekitar 25 KM ke arah barat sehingga sudah menjadi alternatif destinasi wisata bagi masyarakat lokal. Tujuan dari pelaksanaan pengabdian pada masyarakat ini adalah untuk memberikan pelatihan dan memberdayakan masyarakat mengenai pentingnya pengelolaan keuangan dan kesadaran akan potensi desa wisata. Kegiatan pengabdian pada masyarakat ini dilaksanakan dengan cara memberikan materi tentang pengelolaan keuangan secara sederhana berdasarkan SAK EMKM, dan memberikan pemahaman bahwa masyarakat dapat menyadari dan menjadikan lingkungan tempat tinggal mereka dapat menjadi daerah tujuan wisata. Hasil kegiatan ini para peserta dapat dan mampu menyusun laporan keuangan sederhana berdasarkan SAK ETAP dan mampu mendeskripsikan potensi-potensi apa saja yang ada di Desa Sungai Kupah Kecamatan Sungai Kakap Kabupaten Kubu Raya sehingga dapat menjadi desa mandiri dan secara tidak langsung akan membantu meningkatkan pendapatan asli daerah
Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19 Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Sari, Wida Arindya; Pratiwi, Wilka
Eksos Vol 19 No 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.608

Abstract

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.
The Pelatihan Pengelolaan Keuangan dan Pemasaran Produk Pada Destinasi Wisata Kampung Caping Kota Pontianak Fiorintari, Fiorintari; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Lestari, Melati Pramudita; Triani, Merry; Rukmi, Murti Puspita; Indriani, Ika Kurnia; Sari, Wida Arindya; Nugroho, Yohanes Adi
Kapuas Vol 3 No 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.546

Abstract

The implementation of community service aims to provide training and empower the community regarding the importance of financial management and awareness of the potential of tourist villages. This community service activity is carried out by providing material on simple financial management based on SAK EMKM, and providing an understanding that people can realize and make their living environment a tourist destination. The results of this activity the participants were able and able to compile simple financial reports based on SAK ETAP and were able to describe what potentials exist in the Caping Tourism Village, Pontianak City.
Pelatihan Kewirausahaan dan Strategi Pemasaran Produk Hasil Kerajinan Kelompok PKK pada Desa Wisata Sungai Kupah Kabupaten Kubu Raya Lestari, Melati Pramudita; Widodo, Agus; Cahyowati, Anik; Wana, Desty; Fiorintari, Fiorintari; Triani, Merry; Rukmi, Murti Puspita; Andriana, Susan; Sari, Arindya; Nugroho, Yohanes Adi
Kapuas Vol 3 No 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.571

Abstract

The purpose of implementing this community service is to provide training and empower the community regarding the importance of entrepreneurial management and marketing strategies for the products of the PKK group's work in the Sungai Kupah tourist village. This community service activity is carried out by providing material on entrepreneurship and providing an understanding that the community can market handicraft products and make their living environment a tourist destination. The results of this activity the participants were able and able to market handicraft products by utilizing existing digital marketing and were able to describe what potentials existed in Sungai Kupah Tourism Village, Kubu Raya Regency.
Pemberdayaan Masyarakat Melalui Pelatihan Pengelolaan Keuangan Dan Strategi Pemasaran Pada Kelompok Tani Sungai Tempayan Tengah Kabupaten Kubu Raya Widodo, Agus; Triani, Merry; Cahyowati, Anik; Fiorintari, Fioritari; Lestari, Melati Pramudita; Rukmi, Murti Puspita; Andriana, Susan; Sari, Wida Arindya; Riyani, Yani; Nugroho, Yohanes Adi
Kapuas Vol 4 No 2 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.720

Abstract

Tujuan dari pelaksanaan pengabdian pada masyarakat ini adalah untuk memberikan pemahaman tentang pentinganya pengelolaan keuangan berdasarkan pencatatan akuntansi dan strategi pemasaran produk hasil pertanian serta mengembangkan kualitas hasil pertanian dalam meningkatkan potensi yang dimiliki oleh Kelompok Tani Sungai Tempayan Tengah Desa Mega Timur Kecamatan Ambawang Kabupaten Kubu Raya Kegiatan pengabdian pada masyarakat ini dilaksanakan dengan cara pemberian materi oleh Tim PPM Jurusan Akuntansi Polnep tentang pengelolaan keuangan secara sederhana berdasarkan SAK EMKM, dan pemasaran produk dengan menggunakan digital marketing. Setelah itu diadakan pelatihan mengenai pelatihan pengelolaan keuangan dan pemasaran produk pertanian yang terdiri dari 20 peserta dari Kelompok Tani Sungai Tempayan Tengah. Hasil kegiatan ini para peserta dapat dan mampu menyusun laporan keuangan sederhana berdasarkan SAK ETAP dan dapat menerapkan strategi pemasaran produk hasil pertaniaan menggunakan digital marketing sehingga dapat menjadi desa mandiri dan secara tidak langsung akan membantu meningkatkan pendapatan asli daerah (PAD).
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI KALIMATAN BARAT Melati Pramudita Lestari; Merry Triani; Yohanes Adi Nugroho; Fiorintari Fiorintari
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i1.2698

Abstract

This study aims to determine the influence of local government characteristics on the financial performance of district/city governments in West Kalimantan Province. The population with this study is the district/city government in West Kalimantan Province which has 2 (two) cities and 12 (twelve) districts. Information on the realization of funds that can be observed is in 2017-2021 or for five years, finally the total population in this study is 70. The technique of determining the sample with this study is saturated sampling. Therefore, the joint sample of this study is all populations as many as 70 reports of fund realization in districts/cities in West Kalimantan Province. This study data was collected together with documentation methods and literature studies which were then processed with multiple linear regression analysis tests with the help of SPSS 25. The results of the study convey that the level of regional wealth and capital expenditure has a constructive impact relevant to the financial performance of local governments, depreciation capacity in the central government has a negative impact relevant to the financial performance of local governments, but regional status does not have an impact on the financial performance of local governments. Meanwhile, the characteristics of local governments simultaneously affect the financial performance of local governments.
Workshop Big Data Analysis bagi Mahasiswa Akuntansi di Kota Pontianak: Upaya Peningkatan Aplikasi Teknik Rasio dan Indeks Keuangan Indriani, Ika Kurnia; Prasetyo, Henri; Cahyowati, Anik; Widodo, Agus; Nugroho, Yohanes Adi; Perdhiansyah, Perdhiansyah; Rukmi, Murti Puspita; Nur, Uray M.; Soraya, Soraya; Mahyus, Mahyus
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1680

Abstract

Big data has become a new phenomenon amidst the development of technology and easy access to information. This condition significantly affects research in the field of accounting. Accounting students are academics who have the opportunity to conduct quantitative research. Ratio and index techniques are one step in utilizing the ease of accessing financial reports. However, there are still many accounting students who have not utilized big data due to a lack of knowledge. The purpose of this workshop is to introduce how to use big data analysis techniques easily and quickly. This workshop was held to improve the analytical skills of accounting students with financial data. The evaluation method uses a rubric for assessing financial report analysis practicums. The results of this community service have succeeded in increasing students’ insight and statistical analytical skills using the Microsoft Excel program. A total of 10 participants have applied ratio and index techniques and have completed calculations for 558 municipal financial data in Indonesia.
Co-Authors Agus Widodo Anik Cahyowati B2092151009, PERDHIANSYAH Cahyowati, Anik Desty Wana Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Henri Prasetyo Ika Kurnia Indriani Indriani, Ika Kurnia Lestari, Melati Pramudita Mahyus Mahyus, Mahyus Melati Pramudita Lestari Merry Triani Murti Puspita Rukmi Nur, Uray M. Perdhiansyah Cahyowati Prasetyo, Henri Pratiwi, Wilka Rayhan, Irvan Sari, Arindya Sari, Wida Arindya Soraya Soraya Soraya Uray M. Nur Wana, Desty Wida Arindya Sari Wida Arindya Sari Yani Riyani Yuliana, Elsa Sari