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All Journal Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Hilda Salman Said
Accounting Department, Telkom University, 40257, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Sosialisasi Sistem Informasi Akuntansi Pesantren Di Pondok Pesantren Modern Assuruur Kabupaten Bandung Tri Utami Lestari; Ruri Octari Dinata; Hilda Salman Said
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.04.02.02

Abstract

Islamic boarding schools called “pesantren” grow and develop funded from various sources such as waqf, infaq and alms, dues or donations from the parents of students, and others. Therefore, the principle of accountability in carrying out educational activities in Islamic boarding schools is very important. There are two institutions, namely BI and IAI that have developed guidelines and accounting principles that are suitable to be applied in Islamic boarding schools. BI issued Pedoman Akuntansi Pesantren, and IAI has provided PSAK 101, PSAK 112 and ISAK 35 which can also be used by Islamic Boarding Schools. The purpose of this community service activity is to help socialize the importance of building an accounting information system so that the implementation of Islamic boarding school bookkeeping can comply with existing regulations to produce accountable financial reports. The socialization activities are carried out using an implementation approach, with activities in the form of needs analysis, implementation of socialization, and evaluation. Feedback from participants on this activity was carried out after the event took place. From the survey conducted, there were 57% and 38% percent of participants who stated strongly agree and agree on the importance of this activity being held in providing an understanding of accounting information systems in Islamic boarding schools.
The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay Hilda Salman Said; Sultan Muhammad Dhava; Ruri Octari Dinata
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2255

Abstract

Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.
Reframing Perilaku Penyalahgunaan Aset dalam Kacamata Fraud Triangle: Sebuah Studi Fenomenologis Ruri Octari Dinata; Tri Utami Lestari; Hilda Salman Said
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3180

Abstract

This study examines a case of asset misappropriation that occurred in a subsidiary of a state-owned enterprise in West Java by exploring behavioral factors as the basis of motives, the perpetrators’ modus operandi, and the resulting losses. A qualitative method with a phenomenological approach is employed to understand the phenomenon of asset misappropriation from the perspective of organizational actors’ lived experiences. This study was conducted in a subsidiary of a state-owned enterprise, referred to as PT Aman Sejahtera (pseudonym), employing interviews and observations within a phenomenological approach. This study contributes by extending fraud theory through a phenomenological lens that emphasizes behavioral memory and motivation as central mechanisms of asset misappropriation. The findings indicate that asset misappropriation at PT. Aman Sejahtera cannot be understood merely as a consequence of procedural weaknesses or deficiencies in internal control, but rather as a behavioral phenomenon shaped by cognitive processes, individual experiences, and motivations within the organization. Employees’ perceptions of deviant behavior are influenced by organizational culture, prior experiences, and social interactions, which subsequently shape judgment and decision-making processes involving ethical considerations, personal risk, and structural relations. Internalized experiences and knowledge form behavioral memories that may either normalize or prevent asset misappropriation, while individual motivation serves as a key link between knowledge and action. These findings emphasize that preventing asset misappropriation requires not only the strengthening of systems and procedures, but also the development of ethical awareness, a healthy organizational culture, and a more humanistic, behavior-oriented accounting approach.
PELATIHAN CANVA SEBAGAI MEDIA KREATIVITAS DAN AKUNTANSI PRIBADI Ruri Octari Dinata; RR Sri Saraswati; Hilda Salman Said
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i4.3445

Abstract

Karyawan di sektor layanan kesehatan sering kali menghadapi rutinitas kerja yang padat dan kurang memiliki akses terhadap program pengembangan diri di luar jam kerja. Di era digital saat ini, keterampilan desain grafis sederhana menjadi salah satu kompetensi yang semakin dibutuhkan, baik untuk keperluan profesional, komunikasi internal, maupun pengembangan usaha mandiri. Melalui program pengabdian masyarakat ini, tim dari Telkom University menyelenggarakan pelatihan penggunaan aplikasi Canva yaitu platform desain grafis berbasis daring yang mudah digunakan, bagi karyawan Klinik Utama Perisai Husada. Pelatihan ini bertujuan membekali peserta dengan keterampilan dasar dalam membuat materi visual seperti poster, infografis, dan konten media sosial secara mandiri. Selain meningkatkan kreativitas dan literasi digital, kegiatan ini juga mengintegrasikan unsur literasi akuntansi sederhana, yaitu penggunaan Canva untuk membuat template laporan kas masuk–kas keluar, infografis anggaran rumah tangga, serta poster edukasi keuangan. Dengan demikian, pelatihan ini tidak hanya melatih keterampilan desain visual, tetapi juga memperkuat kesadaran pencatatan keuangan pribadi karyawan. Berdasarkan masukan peserta, pelatihan penggunaan Canva memperoleh tanggapan yang sangat positif karena dinilai menarik, menyenangkan, dan bermanfaat dalam meningkatkan kemampuan pembuatan konten visual. Hampir 98% peserta menyatakan bahwa pelatihan ini bermanfaat. Materi yang disampaikan dianggap relevan dan baik, meskipun peserta berharap penjelasan contoh konten serta langkah-langkah desain dapat disampaikan lebih rinci. Dari sisi pelaksanaan, mayoritas peserta menilai waktu kegiatan, khususnya sesi praktik, masih terlalu singkat. Peserta mengusulkan agar durasi pelatihan diperpanjang dan kegiatan serupa dilaksanakan secara berkala untuk pendalaman materi lanjutan. Secara keseluruhan, kegiatan ini dinilai efektif meningkatkan literasi desain digital dan layak untuk diteruskan.
Co-Authors Chusnul Khotimah Dekri Ardiansyah Hanifah Khadrinur Rr Sri Saraswati Ruri Octari Dinata Sultan Muhammad Dhava Tri Utami Lestari