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Relationship of Related Party Transactions and Earnings Management Nur Astri Sari; Rusma Nailiah; Achmad Suhaili; Fitria Handayani
AFEBI Accounting Review Vol 5, No 2 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.309

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.

Digitalisasi Laporan Keuangan BUMDes Kayu Bawang Rahma Yuliani; Rawintan Endas Binti; Sustinah Limarjani; Alfian Misra; Enny Hardy; Nur Astri Sari; Muhammad Yasin
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 1, No 1 (2021)
Publisher : Universitas Lambung Mangkurat

BUMDes Kayu Bawang which is located in Gambut, Banjar Regency, South Kalimantan is one of the BUMDes that has received village funds and has initiated several business activities such as duck farming, savings and loan businesses and building blocks. The success of BUMDes Kayu Bawang depends on BUMDes management related to planning, organizing, actualizing, controlling and evaluating (Yuliani, 2017). These five things have not been implemented optimally in the management of BUMDes Kayu Bawang so that the business unit they have started has failed. The failure of the business unit at the Kayu Bawang BUMDes is also related to the transparency and accountability of the financial management of village funds. Where the preparation of financial reports on BUMDes is the main obstacle due to the limited ability of human resources in managing BUMDes. Therefore it is necessary to design an appropriate application, training and assistance in the planning and preparation process of the BUMDes Kayu Bawang financial report. The right technology aplication is needed so that BUMDes Kayu Bawang can compile financial reports in an integrated manner in the context of transparency and accountability. The Ministry of Finance's Guidelines on BUMDes Financial Reports state that reports prepared by BUMDes managers must comply with Financial Accounting Standards.Keywords: BUMDes, Financial Reports, Financial Accounting Standards

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.

Pendampingan Pembuatan Laporan Keuangan pada BUMDesa Mandi Kapau Timur Sustinah Limarjani; Rawintan Endas Binti; Enny Hardi; Nur Astri Sari; Muhammad Yasin; Dwianto Mukhtar Latiif; Wahyudin Nur; Muhammad Nordiansyah; Rahma Yuliani
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 1 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i1.5112

Dalam pengelolaan keuangan BUMDes Mandi Kapau Timur masih terdapat kendala dalam pengolahan laporan keuangan karena keterbatasan sumber daya manusia dan sistem informasi yang belum memadai. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk melakukan pendampingan pembuatan laporan keuangan pada BUMDes Mandi Kapau Timur. Metode yang digunakan adalah pendampingan yang diberikan kepada pengelola BUMDes Mandi Kapau Timur untuk mengoperasikan aplikasi untuk membuat laporan keuangan. Melalui kegiatan pendampingan yang dilakukan, pengelola BUMDes Mandi Kapau Timur berhasil mengoperasikan aplikasi dan membuat laporan keuangan secara mandiri.

Pelatihan Pembuatan Laporan Keuangan Menggunakan Aplikasi SIAPIK pada Nasabah KURMA MANIS BPR Martapura Banjar Sejahtera Sarwani Sarwani; Hamdani Hamdani; Nur Astri Sari; Karmila Zachri Rahmaniah
Jurnal ABDIMAS Budi Darma Vol 3, No 1 (2022): Agustus 2022
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/pengabdian.v3i1.5053

Dalam pengembangan usaha UMKM Nasabah KURMA MANIS PT BPR Martapura Banjar Sejahtera masih terdapat kesulitan dalam membuat laporan keuangan karena kurangnya pemahaman tentang proses dan sistem pencatatan akuntansi. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk memberikan pelatihan pembuatan laporan keuangan menggunakan aplikasi SIAPIK pada Nasabah KURMA MANIS PT BPR Martapura Banjar Sejahtera. Metode yang digunakan adalah pelatihan. Melalui kegiatan pelatihan tersebut, Nasabah KURMA MANIS PT BPR Martapura Banjar Sejahtera mampu mengoperasikan aplikasi SIAPIK dalam proses pembuatan laporan keuangan.

The Triple Bottom Line Accounting from Scientia Sacra Perspective Nur Astri Sari; Yuni Shara; Sri Isnawati; Novrys Suhardianto
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20893

The purpose of this article is to analyze the concept of Triple Bottom Line Accounting in the perspective of Scientia sacra. The alignment of Triple Bottom Line accounting in the Scientia sacra perceptive is essential to deal with crises in all aspects of life in terms of carrying out corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that envelops the hearts and minds of man. This article uses interpretative method. The concept of triple bottom line in Scientia sacra's perspective is analyze in ontological, epistemological, and axiological meanings. In the ontological aspect of scientia sacra refers to the existence of God. In line with that, ontological aspect in triple bottom line also refer to the existence of God through religious-ecocentrism or spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles that originate from the scriptures. In the axiological aspect, the triple bottom line has a transformative function from profit oriented to 3P (profit, people, planet) oriented. However, this transformative function has not yet fully achieved since some companies still committed irregularities, such as environmental pollution as a result from the company's business activities.Keywords: Scientia sacra, Triple Bottom Line, Ontological, Epistemologis, Axiological.

Relationship of Related Party Transactions and Earnings Management Nur Astri Sari; Rusma Nailiah; Achmad Suhaili; Fitria Handayani
AFEBI Accounting Review Vol. 5 No. 2 (2020): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.309

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.

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