Articles
<![CDATA[ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA) ]]>
<![CDATA[Nanang shonhadji]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 1 (2010) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2010.v14.i1.198
<![CDATA[Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual accounting and financial reporting as the basis for their reformed accounting policy. Public administration in Indonesia has changed dramatically since 1999. The country has gone through one of the fastest and most comprehensive devolution reforms ever seen. Managerial and financial responsibilities have been decentralized from central government, mostly to local government at the district level. Under accrual accounting, government reports financial flows in terms of an operating statement equivalent to a business profit and loss statement. If the budget operating balance is zero, then this year's operating expenses are being fully covered by this year's revenue. Expenses are not the same as outlays so expenses measure this year's costs of production, whereas outlays does not. Prior to the introduction of accrual accounting, the Indonesian government have fiscal policy indicator which underlying cash balance. It was the cash budget balance which the local government. With the arrival of accrual accounting, however, the cash budget balance has been supplanted in this context. This helps us to compare the cash budget balance with fiscal balance. This phenomenon has been widely debated in public management circles, and within the academic literature. Many of these debates however, have been arid and narrowly technically focused. This paper reviews the harmonization process of Indonesian local public sector accounting suppose some main adjustments regarding and prepared exposures draft to harmonize this problem]]>
<![CDATA[Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory ]]>
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v9i2.6415
<![CDATA[ABSTRACTThis study aims to criticize the causal relationship between agency theory and GONE theory with Habermas's radical humanist paradigm. Qualitative research methods and in-depth interviews with informants were used in this study. The results of the study inform that agents can be free from pragmatic agency theory through three forms of exemption. The first liberation proposed is to reduce one's greediness. The second release was carried out through an ethical and moral customer due diligence program. The liberation of the third form aims to reduce the rationality of economic relations that tend to prioritize the needs of individuals.ABSTRAKPenelitian ini bertujuan untuk mengkritisi hubungan kausalitas antara agency theory dan GONE theory dengan paradigma radical humanis Habermas. Metode penelitiaan kualitatif dan wawancara mendalam dengan informan digunakan dalam penelitian ini. Hasil penelitian menginformasikan bahwa agent dapat terbebaskan dari penerapan agency theory yang bersifat pragmatis melalui tiga bentuk pembebasan. Pembebasan pertama yang diusulkan adalah mereduksi sifat serakah pada diri seseorang. Pembebasan bentuk kedua dilakukan melalui program customer due diligence yang beretika dan bermoral. Pembebasan bentuk ketiga bertujuan untuk mereduksi adanya rasionalitas hubungan ekonomi yang cenderung mementingkan kebutuhan individu.]]>
<![CDATA[Penerapan Penentuan Harga Jual Metode Cost Plus Pricing Pada UKM di Surabaya ]]>
<![CDATA[Nanang Shonhadji]]>;
<![CDATA[Ririn Poerwanti]]>;
<![CDATA[Ali Soebijanto]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat ]]>
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DOI: 10.14414/kedaymas.v2i2.3076
<![CDATA[Financial reports function as a tool to analyze financial performance that can provide information for decision making. The object of this service is aimed at small and medium enterprises (SMEs) engaged in the manufacturing business in Surabaya. The purpose of this service program is to implement a model and design for calculating selling prices using the cost plus pricing method as part of preparing structured financial reports that are easy for SMEs to understand. The method of implementing community service is carried out by providing training, mentoring and mentoring for SMEs to prepare the cost of goods sold. The obstacle faced by partners is that there are problems in determining selling prices, namely (a) SMEs have not been able to identify costs based on cost sources, but SMEs only distinguish costs into two groups, namely operational costs and non-operational costs, the impact of which is calculated as the cost of production to become not accurate. (b) The SME party must make a markup based on the expected profit target estimate so that the selling price offered is the selling price that is marked up to the desired conditions. (c) SMEs have not been able to identify the costs that trigger the occurrence of inherent costs forming the cost of goods sold. The results of community service provide awareness and knowledge for SMEs to compile the cost of production and determine the selling price using the full costing method. ]]>
<![CDATA[The Design of Virtual Laboratory-Based Learning Media For Practice Activities in the Management Departement in the Application Software Course ]]>
<![CDATA[Susanti -]]>;
<![CDATA[Melda Agarina]]>;
<![CDATA[Emanuel Kristidjadi]]>;
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4 ]]>
Publisher : <![CDATA[Proceeding International Conference on Information Technology and Business ]]>
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<![CDATA[With the rapid development of technology and now, the greater the effort to increase the renewal of learning media in the use of results to support the learning process. Educators are required to be able to use media that can help the teaching and learning process. One of the uses of technology in developing learning media is the use of virtual laboratories. Virtual Laboratories are laboratories in the form of interactive multimedia-based software, which are computer-operated and can be used in laboratories. This Virtual Laboratory can be used in the course of Financial Application Software, Marketing Application Software and HR Application Software. By utilizing learning media using virtual laboratories can improve effective learning skills, can improve the reach of the teaching and learning process. There is no time and space. By utilizing this virtual laboratory, it can also eliminate obstacles in the learning process in the classroom. The system development methodology in this study is Prototyping-Based Methodology. The design of this virtual management learning media can make the process more interesting and not boring and allow students to learn teaching materials and include accessing and uploading tasks and also exercises to help studentsKeywords: Virtual Laboratory, Software, Application]]>
<![CDATA[Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies ]]>
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v14n1.p63-79
<![CDATA[This study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression analysis method. The sample used is employees who work in the Office of the Inspectorate and the Regional Finance and Revenue Management Agency (BPKPD) of Pasuruan Regency. The variables of attitude and perceived behavioral control have a positive effect on whistleblowing intention, the variable of ethical climate principle has no effect on whistleblowing intention, and the variable of personal cost has a negative effect on whistleblowing intention as the results of this study. Further results also inform that the variable of organizational commitment as moderating variable and strengthen the role of the theory of planned behavior in shaping a government apparatus intention as a whistle blower.]]>
<![CDATA[Program Pengabdian Masyarakat Penerapan Dan Pendampingan Penyusunan Laporan Keuangan Masjid Al Ikhas Surabaya Berdasarkan ISAK 35 ]]>
<![CDATA[Nanang Shonhadji]]>;
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Ali Soebijanto]]>;
<![CDATA[Laely Aghe Africa]]>;
<![CDATA[Sandra Eka Aprilia]]>;
<![CDATA[Soni Agus Irwandi]]>;
<![CDATA[Ervan Pranata Panca]]>;
<![CDATA[Nur Suci IMM]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat ]]>
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DOI: 10.14414/kedaymas.v3i1.3506
<![CDATA[Pengelolaan aset dan kekayaan masjid yang amanah juga merujuk tidak hanya pada upaya untuk menjaga agar aset tersebut tepat, baik dan berfungsi dengan baik, namun juga penggunaan dana dan peruntukannya yang optimal dan tepat sasaran untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir masjid Al Ikhlas Surabaya. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Al Ikhlas pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel]]>
<![CDATA[New accounting ideology as the efforts of preventing the fraudulent financial reporting ]]>
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i1.3263
<![CDATA[This study aims to conceptualize a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting.]]>
<![CDATA[Implementasi Industri 4.0 dan Aplikasi Lamikro Untuk Entitas Mikro, Kecil, dan Menengah ]]>
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[Diah Ekaningtyas]]>;
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 01 (2021) ]]>
Publisher : <![CDATA[Universitas Pancasila ]]>
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DOI: 10.35814/capacitarea.2021.001.01.2
<![CDATA[Abstrak Revolusi industri bukan hanya dari sisi teknologi mesin tetapi juga berkembang ke teknologi informasi, seperti internet dan aplikasi. Usaha mikro berkembang pesat seiring perkembangan teknologi. Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) melansir sebanyak 3,79 juta usaha mikro, kecil, dan menengah (EMKM) sudah memanfaatkan platform online dalam memasarkan produknya. Jumlah ini berkisar 8 persen dari total pelaku EMKM yang ada di Indonesia, yakni 59,2 juta. Mendukung perkembangan tersbut Ikatan Akuntan Indonesia menerbitkan Standar Akuntansi Entitas Menengah Kecil tahun 2016 dan efektif berlaku Januari 2018. Kemenkop UKM menindaklanjuti pemberlakuan standar tersebut dengan menerbitkan aplikasi penyusunan laporan keuangan mikro dengan nama Lamikro (Laporan Keuangan Mikro) pada Oktober 2017. Sampai dengan September 2018 Lamikro telah diunduh lebih dari 5000 pengunduh. Kemudahan, kesederhaan dan fleksibilitas aplikasi tersebut menarik pelaku usaha untuk memanfaatkannya. Implementasi Lamikro pada capaian angka tersebut belum dikatakan berhasil jika dibandingkan dengan 3,79 juta pelaku usaha yang menggunakan platform online apalagi jika dbandingkan dengan 59 juta pelaku usaha mikro di Indonesia. Artikel esai ini bertujuan untuk menggali potensi penggunakan Lamikro dan menawarkan alternatif-alternatif solusi agar implementasi Lamikro berjalan dengan efektif. Abstract The industrial revolution was not only in terms of machine technology but also developed into information technology, such as the internet and applications. Micro businesses are growing rapidly along with technological developments. Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) launched a total of 3.79 million micro, small and medium enterprises (MSMEs) that have used online platforms to market their products. This number is around 8 percent of the total MSME players in Indonesia, which is 59.2 million. Supporting the development of the Indonesian Institute of Accountants issued the Accounting Standards for Small Medium Enterprises in 2016 and effective January 2018. The UKM Ministry of Cooperatives followed up on the implementation of the standard by issuing applications for the preparation of microfinance reports under the Lamikro (Microfinance Report) in October 2017. September 2018 Lamikro has been downloaded more than 5000 downloaders. Convenience, simplicity and flexibility of the application attracts business people to use it. Lamikro's implementation on the achievement of these figures has not been said to be successful when compared to the 3.79 million business people who use online platforms especially if compared to 59 million micro-entrepreneurs in Indonesia. This essay aims to explore the potential of using Lamikro and offer alternative solutions so that the implementation of Lamikro effectively.]]>
<![CDATA[Pendampingan Penerapan Sistim Informasi Akuntansi Melalui Pararel Connected User pada UMKM ]]>
<![CDATA[Nanang Shonhadji]]>;
<![CDATA[Diah Ekaningtias]]>;
<![CDATA[Nadjib Usman]]>
<![CDATA[ CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 03 (2022) ]]>
Publisher : <![CDATA[Universitas Pancasila ]]>
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DOI: 10.35814/capacitarea.2022.002.03.11
<![CDATA[ABSTRACT Trading business competition in the City of Surabaya is very competitive, therefore, the best service for customers by providing accurate and fast information needed by customers and suppliers. Partners need the application of a sales accounting information system that uses a parallel-connected user in the reporting of financial statements. The partner in this community service is UD Rino who is engaged in the trade sector. The purpose of this community service is to provide training and assistance in the use of sales information systems, so that the resulting financial reports can be used as information for accurate and fast business decision makers. The results of community service information that partners have successfully operated the sales information system installed on computers in their trading businesses. The results also inform that partners can manage financial information and use it as information for business decision-making. The training and mentoring have been successfully carried out by involving the community service team and partners. The basic contribution to the target audience is the existence of tools that can facilitate partner in managing their finance statement more systematically with the Parallel Connect User approach. In addition, this information system is a medium for the formation of new entrepreneurs who can manage business finances properly and correctly.]]>
<![CDATA[Penerapan Digital Marketing pada UMKM “ESM Collection” di Kota Surabaya ]]>
<![CDATA[Nanang Shonhadji]]>;
<![CDATA[Evi Sistiyarini]]>;
<![CDATA[Sholikha Oktavi Khalifaturofiah]]>;
<![CDATA[Moch. Anang Karyawan]]>;
<![CDATA[Miftahul Adi Suminto]]>;
<![CDATA[Emma Yulianti]]>;
<![CDATA[Jowi Ratna Sari]]>;
<![CDATA[Safrinda Dwika Maulani Haqni]]>
<![CDATA[ E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 2 (2023): E-DIMAS ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
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DOI: 10.26877/e-dimas.v14i2.12510
<![CDATA[Fenomena Usaha Mikro Kecil dan Menengah (UMKM) ESM Collection sampai saat ini masih belum memaksimalkan strategi pemasaran dengan digital marketing yang sangat diperlukan dalam situasi saat pandemi maupun pasca pandemi Covid 19. Penjualan masih banyak dilakukan secara konvensional menunggu pembeli datang ke rumah, ke workshop ataupun melalui pameran. Tujuan program pengabdian masyarakat yang dilakukan adalah memberikan pelatihan dan pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan digital marketing, merancang content digital marketing untuk produk ESM Collection dan memberikan pendampingan penguasaan penjualan online. Mitra dalam program ini aadalah UMKM ESM Collection yang terletak di Semolowaru Surabaya dengan produk kreatif seperti tas, dompet, kap lampu, payung dan kipas yang terbuat dari kertas semen bekas. Metode pelaksanaan program pengabdian masyarakat yang dilakukan adalah melakukan pendampingan dan pelatihan penggunaan digital marketing melalui aktivitas mempersiapkan konten sosial media, redesain konten, melakukan pendampingan penggunaan digital marketing dan pelaporan pelaksanaan kegiatan. Hasil program pengabdian masyarakat ini adalah UMKM ESM saat ini telah memiliki akun dan mampu menggunakan media sosial youtube.com, facebook dan instagram sebagai strategi digital marketing. Melalui pemanfaatan media sosial yang optimal oleh UMKM mitra dapat memberikan alternatif pengenalan dan pemasaran produk yang tidak hanya menunggu pembeli datang ke rumah atau memanfaatkan media pameran kolektif. Hasil lain yang dicapai menginformasikan bahwa mitra sudah mampu melakukan transaksi penjualan berbasis online.]]>
