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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi FINANCIAL : JURNAL AKUNTANSI Pengmasku
Hari Sugiyanto
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS INVESTASI PEMERINTAH PUSAT PADA LEMBAGA KEUANGAN INTERNASIONAL Hari Sugiyanto
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 2 (2020): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i2.162

Abstract

Investasi pemerintah adalah penempatan sejumlah dana dan/atau barang  untuk memperoleh manfaat ekonomi seperti bunga, dividen, dan royalti, atau manfaat sosial sehingga dapat meningkatkan kemampuan pemerintah dalam rangka pelayanan kepada masyarakat. Dalam laporan keuangan pemerintah pusat, pembayaran kewajiban kepa-da Lembaga Keuangan Internasional dimasukkan sebagai penanaman modal permanen (investasi permanen) pemerintah. Tujuan penelitian adalah untuk menganalisis in-vestasi pemerintah pada lembaga keuangan internasional dan manfaat investasi terse-but. Penelitian dilakukan dengan analisis wacana terhadap fenomena investasi pemerintah pada lembaga keuangan internasional. Berdasarkan pengamatan terhadap data pendapatan Negara bukan pajak pada pemerintah pusat, dalam kurun waktu tahun 2004 sampai dengan tahun 2019 penanaman modal pemerintah tersebut tidak menghasilkan pendapatan dalam bentuk dividen, bunga, atau bentuk pendapatan lainnya. Berdasarkan nota keuangan pemerintah tahun 2020, pemerintah memperoleh manfaat sosial dari penanaman modal tersebut. Pemerintah disarankan untuk menin-jau kembali pencatatan pembayaran iuran kepada Lembaga Keuangan Internasional tersebut dari investasi permanen ke beban, mengingat tidak ada pendapatan dividen, bunga atau lainnya yang diperoleh pemerintah.
ANALISIS URGENSI PENYATUAN UNIT PENGELOLAAN PEMBIAYAAN DAN UNIT PENGELOLAAN KAS Hari Sugiyanto
SUBSTANSI Vol 1 No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.341 KB) | DOI: 10.35837/subs.v1i1.213

Abstract

As a country that is being actively carrying out development, Indonesia needs huge funds to fund it. The Government has conducted a wide range of strategic actions and efforts with a variety of policy instruments, one of which is the policy that is contained in the budget revenue and expenditure of the State (State Budget).State Budget as an instrument of Government policy as a form contains two major elements, namely income and spending. Over the years, the Government has embraced the familiar deficit in the budget, so that the financing needed to close the deficit. Management of revenue and expenditures needs the right policy because it involves a huge amount of cash. DJPBN has the task so that the existing cash or cash that is needed can be managed with proper, whereas DJPPR have a duty to let the deficit contained in the budget does not become a big problem.Based on the analysis of brief, DJPBN have difficulty in estimating the amount of cash that is right, the difficulty in determining when there is enough cash when paying bills on time, and investment cash towards the unemployed. Such difficulties should be aided by the existence of financing (debt) which its implementation be DJPPR task. But in fact the difficulties could not be overcome, because most of the policies that break, and or less coordination between the 2 units of Echelon I at the Ministry of Finance.
DETERMINAN KEPUASAN DAN KINERJA PENGGUNA MODUL GLP SAKTI Hari Sugiyanto; Miftahul Hadi; Ria Dewi Ambarwati; Anjahul Khuluq
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 6 No. 2 (2022): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.074 KB) | DOI: 10.46880/jmika.Vol6No2.pp205-214

Abstract

This study aims to analyze the factors that influence user satisfaction and net benefit (user performance) of user GLP module of SAKTI which come from system quality, information quality and service quality. Respondents are from 10 ministries/agencies that have used module GLP of SAKTI web version. Sampling is non-probability sampling (voluntary sampling). The data used came from the questionnaires filled by the respondents and obtained 49 samples. Data analysis used SEM-PLS or Structural Equation Model-Partial Least Square using SmartPLS software. The results showed that system quality, service quality have significant and positive effect on user satisfaction, but information quality has no effect on user satisfaction and user satisfaction has significant and positive effect on net benefit. Keywords: AIS, Govermental Accounting, Modul GLP
Training on financia statement preparation to enhance accountability in Village-Owned Enterprises (BUMDes) in Rokan Hulu Regency Agung Dinarjito; Azas Mabrur; Hari Sugiyanto
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2165

Abstract

This community service program aims to enhance the capacity of Village-Owned Enterprise (BUMDes) managers in Rokan Hulu Regency in preparing financial statements in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Kepmendesa PDTT No. 136 of 2022). The main challenges faced by the partners include limited competencies in transaction recording, the preparation of financial statements in line with applicable accounting standards, and the use of non-integrated applications. The program was conducted from August to November 2024 using a Training of Trainers (ToT) approach, technical assistance, and both offline and online mentoring. The methods applied included needs assessment, knowledge sharing sessions, simulations of financial statement preparation using the Microsoft Excel-based PPAK BUMDes Application version 3.8, and hands-on assistance in preparing both unit-level and consolidated financial reports. The results demonstrate a significant improvement in participants’ understanding, with 23 out of 29 participants able to accurately prepare financial statements. The participating BUMDes are now capable of generating income statements, statements of changes in equity, balance sheets, and cash flow statements automatically through the application. Challenges related to initial balance input and profit allocation were successfully addressed through continuous consultation. Overall, this program contributes to improving accountability and transparency in BUMDes financial management and shows strong potential for replication in other regions.
Co-Authors Agung Dinarjito, Agung Anjahul Khuluq Mabrur, Azas Miftahul Hadi Ria Dewi Ambarwati