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Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Pengajian Laporan Keuangan Sutarti, Sutarti; Djanegara, Moermahadi Soerja; Handono, Aldy Dwi
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.845

Abstract

The purpose of this study was to analyse the application of SAK ETAP inconjunction with the presentation of financial statements in the PDAM Tirta Pakuan Kota Bogor. The analysis is perfomed to determine how financial statements of PDAM Tirta Pakuan are already in accordance with SAK ETAP. The analysis conducted in this study using a descriptive qualitative method while selected data sources are secondary data from financial statements. The selected data collection procedures are literatures and records, field research and interview. The results showed that the cooperative PDAM Tirta Pahcan Kota Bogor has been making adjustments in applying SAK ETAP in the presentation of financial statements, but still not all the adjustments in the SAK ETAP has been applied in the presentation offinancial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statements. Cooperative PDAM Tirta Pakuan Kota Bogor using SAK ETAP with reporting guidelines are still largely the same as before adopting IFRS GAAP. In general, there are not many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements cooperative SAK ETAP PDAM Tirta Pakuan Kota Bogor. Keyword : SAK ETAP, Presentation of Financial Statements
Pengaruh Sistem Akuntansi Kas Kecil Dan Rekonsiliasi Bank Terhadap Efektivitas Pengendalian Kas Pada Koperasi Sejahtera Bersama Sutarti, Sutarti; Muanas, Muanas; Purnama, Mega
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.854

Abstract

Protecting cash and ensuring the accuracy of cash accounting records in the effective control of cash is a must. Good controlling avoid the fraud of change the reports and calculations, the existence of appropriate records procedure so that appropriate controlling to assets, debts, income and expenses can be done. The purposes of this research are to analyse and explore the process of establishing petty cash and bank reconciliation and its effect on a company's intemal control cash. The research is conducted at Koperasi Sejahtera Bersama which is located in Bogor. Koperasi Sejahtera Bersama is a cooperative that serves as a financial institution that raise and distribute funds from and to the public. The result of the research showed that Koperasi Sejahtera Bersama has been using petty cash accounting system and bank reconciliation on cash control effectiveness. The effective control in this company must be maintained in order to achieve the expected goals and objectives. Keywords: accounting, petty cash, reconciliation, control
Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Kas Pada Bidang PBB Di Dinas Pendapatan Daerah Kabupaten Bogor Sutarti, Sutarti; Hasibuan, David; Suhendra, Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.864

Abstract

The intent and purpose of the author in conducting this study was to test and demonstrate empirically on the application ofAccounting Information Systems cash receipts and expenditures affecting the control of cash on the UN fields in Bogor District Revenue Ofice. This study used a descriptive research method, this is because in its implementation, such as data, analysis and interpretation of the meaning and the data obtained. This study is structured as inductive research is finding and collecting data in the field with the aim to detennine the factors, form elements, and the nature of the phenomenon in the community. With the Cash Receipts Accounting Information Systems, United Nations field can perform registration activities, data collection, assessment, billing, revenue and services more quickly, organized and on time (up to date) and in the presence ofAccounting Information Systems Spending Cash, UN field can be seen available budget either already realized or unrealized in the Financial Statements are prepared in the system. Keywords: Accounting Informasion System, Cash Receipts, Cash Expenditures.
Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report Toni Hermawan; Sutarti Sutarti
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1209

Abstract

One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. Keywords: Liquidity, Leverage, Profitability, Sustainability Report
PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJA DENGAN EFEKTIVITAS PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE MODERATING VARIABLE: AN EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA) Sutarti, Sutarti; Syakhroza, Akhmad; Diyanty, Vera; Dewo, Setio Anggoro
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observations. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017 related to the application of risk management in the application of information technology in banks.
Analisis dan Implementasi Sistem Monitoring Koneksi Internet Menggunakan The Dude Di STIKOM Al Khairiyah Sutarti, Sutarti; Alfiyansyah, Alif
Jurnal Sistem Informasi Vol 4 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1362.996 KB) | DOI: 10.30656/jsii.v4i0.376

Abstract

Abstrak - Monitoring jaringan merupakan kegiatan untuk mengelola suatu sistem jaringan di server atau area tertentu. Sistem monitoring ini dipergunakan untuk mempermudah teknisi dalam melakukan pemantauan secara rutin kondisi jaringan di server. Selain untuk pemantauan koneksi internet bisa juga untuk memantau bandwidth user yang sedang dipakai. Monitoring jaringan yang dilakukan menggunakan software the Dude dengan sistem operasi Mikrotik. Masalah yang terjadi adalah ketika melakukan sinkronisasi antara server the Dude sebagai pengirim dan gmail sebagai penerima di script the Dude sehingga sering terjadi error. Hasil yang diperoleh setelah diimplementasikan adalah staf lebih cepat dalam mendeteksi trouble pada jaringan dan mempermudah dalam penanganannya. The Dude juga memungkinkan untuk monitoring services yang berjalan pada tiap network, dan memberikan peringatan pada setiap perubahan statusnya. Kata Kunci    : Analisis, monitoring, koneksi internet, the Dude, server, bandwidth
Tinjauan Atas Implementasi SAK ETAP Pada Laporan Keuangan Koperasi Produksi Susu Dan Usaha Peternakan Bogor Rizki, Karina; Asfiya, Nurul; Sutarti, Sutarti; Rosita, Siti Ita; Herawati, Heti
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.1887

Abstract

Semua entitas tanpa terkecuali termasuk koperasi, harus membuat laporan keuangan untuk bertanggung jawab kepada pihak eksternal dan internal. Koperasi digolongkan sebagai entitas tanpa akuntabilitas sehingga berpedoman pada Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). SAK ETAP disusun oleh Ikatan Akuntan Indonesia (IAI) untuk membantu beberapa bidang usaha yang tidak memiliki akuntabilitas publik sebagaimana telah ditentukan dalam ruang lingkup SAK ETAP. SAK ETAP lebih sederhana daripada dengan SAK Umum. SAK ETAP juga mengatur dalam hal pengakuan, pengukuran, dan penghapusan transaksi pada entitas tanpa akuntabilitas.Tujuan dari penyusunan Tugas Akhir ini adalah untuk mendapat pemahaman dalam implementasi SAK ETAP pada laporan keuangan koperasi. Untuk memastikan kesesuaian unsur-unsur laporan keuangan dan penggunaan prinsip-prinsip akuntansi yang digunakan telah sesuai dengan SAK ETAP yang telah ditetapkan. Hasil peninjauan menunjukkan bahwa Koperasi Produksi Susu dan Usaha Peternakan Bogor telah menyajikan laporan keuangan secara lengkap sesuai dengan SAK ETAP. Unsur-unsur laporan keuangan koperasi telah sesuai dengan standar akutansi dan secara umum, elemen pengakuan, penilaian, penyajian, dan pengungkapan yang diperlukan dalam pelaporan keuangan telah dipenuhi. Selain SAK ETAP, dalam penyajian laporan keuangan KPS Bogor berpedoman pada Peraturan Menteri KUKM No. 13 Tahun 2015 yaitu untuk transaksi simpan pinjam Lembaga Pengelola Dana Bergulir (LPDB) dan penamaan laporan laba rugi menjadi laporan sisa hasil usaha namun secara subtansi sesuai dengan laporan laba rugi SAK ETAP.
Implementasi Sistem Bagi Hasil Tabungan Rencana Melalui Akad Mudharabah Muthlaqah Maurizka, Btari Salma; Sutarti, Sutarti; Rosita, Siti Ita; Taqyudin, Yudin
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1965

Abstract

ABSTRACT Research through internships at Bank Syariah Indonesia Sub-Branch Office of Tanah Sareal aims to find out whether the opening procedure, product offering strategy, application of the profit sharing system of savings plans using the mudharabah muthlaqah contract has run well. Also, if there are any obstacles, what are the evaluations carried out by the bank in resolving these obstacles. The evaluation results of this study show that the procedure for opening a plan savings account and the strategy of offering plan savings products have been carried out well but need to be improved again in order to attract more customers for plan savings products. Furthermore, the profit sharing system of savings plans using the mudharabah muthlaqah contract has been implemented in accordance with the Statement of Sharia Financial Accounting Standards (PSAK) Number 105 concerning mudharabah accounting, where customers will receive a ratio for each month. The bank will always inform the customer if there is a change in ratio. As of April 2023, Bank Syariah Indonesia KCP Tanah Sareal has 113 planned savings product customers. Keywords : savings plan, akad mudharabah muthlaqah
PENGARUH PENETAPAN HARGA, KUALITAS PELAYANAN, DAN KEPUASAN PELANGGAN TERHADAP KEPUTUSAN PEMBELIAN PELANGGAN UMRAH PADA PT AL AMIN MULIA LESTARI Sutarti, Sutarti; Leksono, M. Irham
Jurnal Manajemen Bisnis Almatama Vol. 1 No. 2 (2022): September
Publisher : STIE BI (Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.677 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat pengaruh penetapan harga, kualitas pelayanan, kepuasan pelanggan terhadap keputusan pembelian pelanggan umrah pada PT Al Amin Mulia Lestari. Populasi dalam penelitian ini adalah pelanggan umrah dengan sampel sebanyak 162 responden. Data dianalisis menggunakan Regresi Linier Berganda dengan alat statistik SPSS 21. Hasil penelitian menunjukkan bahwa seluruh variabel bebas (Penetapan Harga, Kualitas Pelayanan, dan Kepuasan Pelanggan) berpengaruh secara simultan atau bersama-sama terhadap Keputusan Pembelian Pelanggan Umrah pada PT AL Amin Mulia Lestari. Dilihat dari nilai koefisien korelasi (R) sebesar 0,518 terdapat hubungan yang sedang antara variabel Penetapan Harga, Kualitas Pelayanan, dan Kepuasan Pelanggan, terhadap Keputusan Pembelian. Kemudian dari hasil perhitungan Koefisien Determinasi (R2), dapat disimpulkan bahwa variabel-variabel bebas dalam penelitian ini memiliki nilai Adjusted R Square sebesar 0,254 atau 25,4%, hal ini menunjukkan bahwa persentase variabel Penetapan Harga, Kualitas Pelayanan, dan Kepuasan Pelanggan dapat memberikan pengaruh sebesar 25,4%, terhadap Keputusan Pembelian Pelanggan Umrah pada PT AL Amin Mulia Lestari. Sedangkan, sisanya sebesar 0,746 atau 74,6% dipengaruhi faktor lain yang tidak dimasukkan dalam penelitian ini.
Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report: Studi Empiris Pada Sektor Perbankan Yang Terdaftar di BEI Periode 2017 - 2020 Hermawan, Toni; Sutarti, Sutarti; Munawar, Aang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1209

Abstract

One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. Keywords: Liquidity, Leverage, Profitability, Sustainability Report
Co-Authors A.A. Ketut Agung Cahyawan W Aang Munawar Adi Sulaeman Adilah Saesar Akhmad Syakhroza Alfiyansyah, Alif Andriana, Sintia Anggwikara, Sherly Angki Christin Asfiya, Nurul Asseghaf, Isnan Bambang Pamungkas Bambang Sutisna Budi Setiawan Ciptaningsih, Rokhmah Agus David Hasibuan Deni Prayitno Dewo, Setio Anggoro Edwin Widarta Enjang Tachyan Budianto Fahsany, Donny Hendry Hamid, Eka Abdul Handono, Aldy Dwi Hasibuan, David H M Hermawan, Yanto Heti Herawati Iis Siti Aisyah Jayadi Jayadi Karentina, Selina Karina Karina Kurnia, Ema Leksono, M. Irham Lestari, Febriana Indah Maulina, Dwi Maulina, Lani Maurizka, Btari Salma Mega Purnama Moermahadi Soerja Djanegara Muanas Muanas Mulianita, Asti Mumuh Mulyana Nadia Nadia Ngatono, Ngatono Nurachmad, Edi Nurhasanah, Youllia Indrawaty Pertiwi, Ayu Rahmaniar Rizki, Karina Samsuni, Sunny Setiawati Setiawati Seticaya, Noverla Siti Aisyah Siti Ita Rosita Sri Bawono Sudjali, Iwan Purwanto Suhendra Suhendra Sukarelawan, Asep Ganjar Taqyudin, Yudin Toni Hermawan Toni Hermawan, Toni Triandi Triandi Tullah, Dewi Sarifah Vera Diyanty Yayuk Nurjanah Yeni Yeni Yulia Nurendah