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All Journal Jurnal Telaah dan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review EQIEN - JURNAL EKONOMI DAN BISNIS Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Kedaymas Jurnal Pengabdian Masyarakat Paguntaka Mopolayio : Jurnal Pengabdian Ekonomi JEMBA: Journal of Economics, Management, Business, and Accounting
Agus Samekto
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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PENERAPAN HASIL PENGABDIAN MASYARAKAT PENJUALAN KONSINYASI PADA PENGAJARAN AKUNTANSI KEUANGAN Pujiati, Diyah; Shonhadji, Nanang; Nahumuri, Joicenda; Samekto, Agus
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i1.4298

Abstract

Masalah yang sering mucul pada penjulan konsinyasi yaitu karena hak milik atas barang yang berada pada pengamanat, maka barang konsinyasi harus dilaporkan. Barang konsinyasi tidak boleh diperhitungkan sebagai persediaan komisioner. Pada saat pengiriman barang konsinyasi tidak menimbulkan pendapatan dan tidak dipakai sebagai kriteria untuk mengetahui atau mengakui pendapatan, baik bagi pengamanat maupun bagi komisioner sampai dengan saat barang terjual pada pihak ketiga. Pihak pengamanat sebagai pemilik tetap bertanggungjawab sepenuhnya terhadap semua biaya berhubungan dengan barang barang konsinyasi. Pedagang UMKM kue di kampung rungkut ini masih kesulitan menentukan informasi persedian kue yang terjual dengan sistem penjulan konsinyasi yang sudah mereka lakukan,baik persediaan milik sendiri maupun persediaan yang merupakan barang konsinyasi, sehingga mereka tidak mengetahui secara akurat berapa rupiah penjualan yang diperoleh dari penualan kue mereka sendiri dan berapa yang bersal dari barang konsinyasi. Oleh sebab itu maka dilakukan kegiatan pengabdian masyarakat yang melibatkan dosen, mahasiswa dan mitra UMKM. Kegiatan pengabdian masyarakat yang dikuatkan dalam materi perkuliahan akuntansi penjualan konsinyasi pada mata kuliah akuntansi keuangan lanjutan. Solusi yang diberikan adalah Laporan hasil penyesuaian catatan penjualan konsinyasi mitra dengan laporan penjualan konsinyasi yang telah diperbaiki dan sesuai dengan konsep akuntansi. Laporan analisa deskriptif atas usaha yang telah dilakukan untuk menyelesaikan permasalah mitra. Luaran yang dihasilkan dari kegiatan ini adalah desain kartu penjulan konsinyasi, desain kasus penjulan konsinyasi dan desain pembelajaran mata kuliah akuntansi keuangan lanjutan dengan hasil pengabdian kepada masyarakat..
THE IMPACTS OF BUDGET DECENTRALIZATION ON ECONOMIC GROWTH AND LOCAL GOVERNMENT PERFORMANCE Agus Samekto
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.68

Abstract

The implementation of decentralization can cause an expansion of authorities for local governmentand also be expected to encourage the improvement of local financial capability.Besides that, decentralization tends to allow larger authorities for local government to manageand maintain the local area, including financial management, so it finally enables localgovernment to be easier to increase their creativity in developing the local potential. Thisresearch is aimed to analyze the impacts of budget decentralization on supporting economicgrowth and improving local government performance of residences/cities in East Java. Researchpopulation is the whole local government of residences/cities in East Java, consistingof 29 residences and 9 cities. Analysis technique used in this research is partial least square(PLS). The results show that in East Java: (1) Budget decentralization of residences/citiesprovides significant impact on economic growth (2) On the contrary; budget decentralizationof residences/cities does not provide significant impact on local government performance. (3)Economic growth in residences/cities statistically provides significant impact toward localgovernment performance. (4) Budget decentralization of residences/cities statistically providessignificant impact on local government performance through economic growth.
Relationship Pattern of Pedagogic Competence with Moderating Structural Equation Modeling Score Factor (MSEM-SF) Moch Bisyri Effendi; Agus Samekto; Emma Julianti
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.932

Abstract

The quality of education depends highly  on the capacity of educational units in transforming the learners to gain added value, whether it is related to the aspects of thinking, taste, heart, and body. Among the components of education, teachers and lecturers are very important and strategic factors in an effort to improve the quality of education in every educational unit. The purpose of this research is to know the effect of professional competence, social competence on pedagogic competence with personality competence as moderation variable based on students’ perception. The analytical method used is Confirmatory Factor Analysis (CFA) to confirm the validity and reliability of the indicator of the latent variables and Moderating Structural Equation Modeling Score Factor (MSEM-SF) to determine the effect of moderation. The results show that personality competence moderates the relationship of the effect of professional competence on pedagogic competence but personality competence does not moderate relationship of the effect of social competence on pedagogic competence. This implies that, a good professional competence can accelerate the improvement of pedagogic competence quality supported by good personality competence.
THE RELEVANCE OF ACCOUNTING INFORMATION AND FINANCIAL DISTRESS OF LOCAL GOVERNMENT IN EAST JAVA Rianto Prasetyo Wibowo; Agus Samekto
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.211

Abstract

Financial distress is an inability of local government to give public services appropriate with minimumstandards of service caused by lack of funds. This condition is a negative signal of local governmentbecause reflects bad government’s performance. The aim of this research is examining accounting informationrelevance to financial distress of local government in East Java. Accounting informationrelevance is measured by ROA, POSGW, PERGW, CLGW, CL and DTR. Whereas, local government’sfinancial distress is measured by DSCR based on the decree issued by the government No. 54 year 2005concerning regional loans. The sample of this research is local government in East Java both countiesand cities. Census method is used to collect the samples because every element in the population is usedas samples. Pearson’s correlation product is used to analyze the data. The statistical test result showsthat POSGW, CLGW, CL and DTR have a strong enough relationship and unidirectional to DSCR.This result is in line with agency theory which states that local government will seek to minimize financialdistress condition by optimizing their financial performance. It can be concluded that accountinginformation relevance has a relationship to local government’s financial distress.
The effect of market-to-book ratio, asset structure, and earning after tax on the level of leverage in non-financial companies listed in Indonesia Stock Exchange 2007-2012 Rezza Arlinda Sarwendhi; Agus Samekto
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.330

Abstract

The theory of capital structure has experienced remarkable development. This development enables companies to have many options to consider the external factors in determining various compositions of the companies’ debts and equities. In this study, the researcher uses theoretical basis of Market Timing Theory (MTT) introduced by Baker and Wurgler (2002). The result of this study indicates that marketto-book ratio has a negative effect on the level of company leverage. This is also proven on the factors of earning after tax and asset structure of the company. The implication of this study is that when the company obtains lower level of leverage, there will be overvalue on the stock price, and it would be the right time for the company to release the shares.
Co-Authors Agustin, Nadilla Triasih Dewi Murdiawati Diah Ekaningtias Diyah Pujiati Djunaedi, Arif Zeinfiki Emma Julianti Emma Yulianti Gogalim, Tya Thirani Lea Idlal Awwalul Anisa Joicenda Nahumury Moch Bisyri Effendi Nahumuri, Joicenda Nanang Shonhadji Nasution, Zubaidah Reza Arlinda Rezza Arlinda Sarwendhi Rianto Prasetyo Wibowo Soni Agus Irwandi Velin Ivonialita Yusuf Andrian