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All Journal SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi
Hera Khairunnisa
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pembinaan Pelaporan Keuangan Untuk UMKM Wilayah Jakarta Timur Hafifah Nasution; Hera Khairunnisa; Etty Gurendrawati; Aji Ahmadi Sasmi
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 3 No. 1 (2020): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/syukur_vol2/is2pp31-38

Abstract

MSMEs as a business entity need reports in decision making. This decision is at least useful for the owner of the MSME itself. Information that can be retrieved is by knowing the ending balance of the business activities profit or loss. This service activity aims to provide knowledge and skills of MSME actors in a basic financial accounting environment. In the long term, making MSME financial reports can also be useful for seeking funding from banks or investors. This service program consists of several implementation stages: (1) Planning stage: this stage is for mapping problems carried out by the proposing team; (2) Implementation stage: this stage is for realizing solutions to partner problems identified at the beginning of this proposal; (3) Evaluation stage: this stage is an evaluation of activities and making reports on the results of PKM activities. The results of the evaluation of this activity indicated that the participants' ability regarding financial reporting for MSMEs increased. This can be demonstrated by the results of the practice questions given after the presentation of the material by the speaker.
Pengaruh Aktivitas Pengendalian terhadap Risiko Penyalahgunaan Aset pada Bank Perkreditan Rakyat (BPR) Hera Khairunnisa; Sumardi; Bambang Tutuko; Christian Wiradendi Wolor
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.015

Abstract

The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires. The questionnaires were distributed to 30 BPR employees in most Jabodetabek areas. The collected questionnaires were analyzed using multiple regression analysis. Control activity variables are adopted from the COSO internal control framework. Control activity variables are devided into three sub-variables. Asset misappropriation in this study uses indicators from the previous studies. Measurement of control activity variables and risk of asset misappropriation in this study using a likert scale, 1 means strongly disagree and 5 means strongly agree. The results of the study indicate that the development of internal control activities has an effect on the risk of asset misuse in BPR. While the variable development of technology-based control activities and the variable realization of control activities have no effect on the risk of misuse of assets in BPR.
Co-Authors Aji Ahmadi Sasmi Bambang Tutuko Christian Wiradendi Wolor Dwi Linda Kusuma Etty Gurendrawati I Gusti Ketut Agung Ulupui Nasution, Hafifah Sumardi Trisni Suryarini Wirarti Anindhita Zakaria, Adam