Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Akbis: Media Riset Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
U. ARI ALRIZWAN
Politeknik Negeri Sambas
Religion Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI AKUNTANSI UKM U. Ari Alrizwan; Eko Febri Lusiono; Suharman Suharman; Herjiden Herjiden; Indah Permata Sari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.36676

Abstract

Koperasi Industri Kecil dan Kerajinan Rakyat (KOPINKRA) Desa Piantus merupakan salah satu koperasi yang bergerak di bidang pengolahan/manufaktur berupa kerajinan rotan. Dalam hal ini masih terdapat beberapa kendala dalam administrasi keuangan KOPINKRA Desa Piantus seperti halnya dalam penyusunan laporan keuangan yang masih secara manual, hanya mencatatan penerimaan dan pengeluaran kas saja. Perkembangan teknologi informasi yang semakin pesat saat ini, maka seharusnya entitas sudah tidak lagi menyusun laporan keuangan secara manual, selain pengerjaannya yang membutuhkan waktu yang cukup lama. Salah satu program aplikasi berbasis android yang dapat digunakan untuk koperasi adalah aplikasi Akuntansi UKM. Penerapan komputerisasi akuntansi dalam penyusunan laporan keuangan dengan menggunakan aplikasi Akuntansi UKM hadir sebagai solusi untuk memudahkan pihak koperasi untuk melakukan pencatatan transaksi dalam menjadikannya sebuah laporan dan membuat pekerjaan bisa lebih cepat, tepat dan akurat. Untuk itu, Tim Pelaksana Pengabdian Kepada Masyarakat (PKM) melakukan pelatihan dan pendampingan penyusunan laporan keuagan dengan memanfaatkan aplikasi Akuntansi UKM kepada pengelola/anggota koperasi. Berdasarkan hasil yang telah dicapai dari kegiatan tersebut, dapat disimpulkan bahwa pengelola/anggota KOPINKRA Desa Piantus merasakan lebih banyak manfaatnya setelah mengetahui teori akuntansi koperasi dan praktik penggunaan aplikasi Akuntansi UKM serta sudah menerapkannya dalam rangka penyusunan laporan keuangan koperasi.
Determinan Niatan Penyalahgunaan Dana Desa Perspektif Fraud Diamond Pahmi Ardi; Suharman Suharman; U. Ari Alrizwan
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14885

Abstract

This research examines the factors diving behavioral intentions toward the missaproriation of village funds across semparuk district, utilizing financial pressure, internal control systems, organizational culture, and the capability of human resources as variables within the framework of the Fraud Diamond Theory. This research employs a quantitative approach. The sample includes people directly involved with Semparuk District village fund management. Data analysis was conducted using SPSS 30, encompassing validity and reliability tests, classical assumption tests normality, multicollinearity, and heteroscedasticity, as well as hypothesis testing through multiple linear regression analysis, t-tests, and the coefficient of determination. The results indicate that financial pressure, internal control systems, and the capability of human resources have a significant influence on the intention to misappropriate of village funds. Conversely, organizational culture does not show a significant influence on the intention to misappropriate of village funds. This study is limited by its sole reliance on the fraud diamond theory, its focus on the village government scale, and the four variables utilized. Future research may expand upon the theories and variables used, such as incorporating external pressure and organizational position.
Efektivitas Penerapan Aplikasi Akuntansi Berbasis Web dalam Penyusunan Laporan Keuangan UMKM sesuai SAK EMKM U. Ari Alrizwan; Eliza Noviriani; Herjiden; Indah Permata Sari; Khalisa
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3297

Abstract

The weaknesses of MSMEs in preparing financial reports can be overcome by using accounting applications that are widely available, both desktop-based, Android, and web-based. The purpose of this study is to obtain evidence that the POS and MSME Accounting Application can be used effectively in preparing and presenting the financial reports of Toko Bangunan Usaha Kita in accordance with SAK EMKM. The research method used in this study is a descriptive method with a qualitative approach. The results of this study are that this application can be applied in preparing MSME financial reports with several stages, namely inputting data into the application (company profile, initial balance/capital, and data on all financial transactions in a predetermined period. After all the data is inputted into the application, it produces financial reports, namely the financial position report and the profit and loss report. The presentation of financial reports based on the output of the POS and MSME Accounting Application is in accordance with SAK EMKM where financial information is presented comparatively, but one financial report that should be there is missing, namely Notes to the Financial Statements. This deficiency can be overcome by creating the report using another application (Excel).
Co-Authors Eko Febri Lusiono Eliza Noviriani Herjiden Herjiden Herjiden Indah Permata Sari Khalisa Pahmi Ardi Suharman Suharman