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IMPLEMENTASI SISTEM AKUNTANSI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN (STUDI KASUS PADA UMKM CAH ANGON BREBES) Kartika, Dewi; Kholifah Fil Ardhi; Gita Ismi Fauziyah
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No 2 (2025): Volume 7, No 2, April 2025,
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7i2.3045

Abstract

This study Implementation of accurate accounting system in the preparation of financial statements (case study on MSMEs Cah Angon Brebes). This study aims to determine the implementation of the accurate accounting system in the preparation of financial statements (case study on MSMEs cah Angon Brebes). Research methodology through data collection techniques consists of observations, interviews, literature studies, and documentation. Meanwhile, data analysis techniques consist of data collection, reduction, data presentation data, and drawing conclusions. The results of this study are expected to provide input to MSMEs about manual recording will produce financial statements that are less reliable and not in accordance with financial reporting standards, in accordance with the outline of how financial statements are made, After the implementation of making financial statements computerized using the financial application Accurate Education Book Version 5, produce financial statements that start well and accurately, are easy to use at any time and can be used as documents that can be attached when applying for capital in banking.
ANALISIS PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN KABUPATEN HULU SUNGAI UTARA Kartika, Dewi; Rachman, Abdul; Hendra, Surya; Ritawaty, Noor
KINDAI Vol 19 No 3 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i3.1361

Abstract

This research aims to analyze the influence of Work Discipline, Work Environment and Work Motivation partially and simultaneously on Employee Performance at the North Hulu Sungai Regency Education Service. This research was conducted to explain the variables that will be studied and to see the influence of the Work Discipline (X1), Work Environment (X2), and Work Motivation (X3) variables on the Employee Performance variable (Y). The location of this research is the North Hulu Sungai District Education Office. Using saturated sampling, the sample size was 43 samples. The data collection method used was a questionnaire. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The research results show 1) that simultaneously (together), Work Discipline, Work Environment and Work Motivation have a significant effect on Employee Performance at the North Hulu Sungai Regency Education Service. Likewise individually (partially), 2) Work Discipline has a significant effect on Employee Performance, 3) The work environment has a significant effect on employee performance, and 4) Work Motivation has a significant effect on Employee Performance at the North Hulu Sungai Regency Education Office. Keywords: Discipline , Environment, Work Motivation, Performance
PEMBUATAN KARTU SANTRI DAN PRESENSI PONDOK PESANTREN AL-KAUTSAR MENGGUNAKAN QR CODE TERINTEGRASI GOOGLE SPREADSHEET Johan Mohammad Palah; Anugrah, Dias Anugrah; Nurhikmayanti, Kartika Nurhikmayanti; Kartika, Dewi; Wibiwo, Muhammad Editia Kharisma Wibiwo
EduTeach : Jurnal Edukasi dan Teknologi Pembelajaran Vol. 6 No. 02 (2025): EduTeach | Jurnal Edukasi dan Teknologi Pembelajaran
Publisher : Unit Pelaksana Praktik Kependidikan Terpadu Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/eduteach.v6i02.9495

Abstract

Al-Kautsar Islamic Boarding School Mauk is an Islamic boarding school located in Mauk District, Banten. Currently, attendance for students and teachers is still done manually and there are no student ID cards. Therefore, it is necessary to create student ID cards integrated with Google Spreadsheet for attendance recording. This research uses the Software Development Life Cycle (SDLC) waterfall model, which includes Analysis, Design, Implementation, Testing, and Maintenance. The tools used in this development are QR Generator, Canva, Google Forms, and Google Spreadsheet. The research results in student ID cards equipped with QR Codes that can be scanned using a device, and the attendance will be directly recorded in Google Spreadsheet. The data from the Google Spreadsheet will then be used to recap student attendance every semester.
Counseling and Training to Improve The Level of Dental and Oral Health in Junior High School Taman Siswa Belawan Medan Manja, Cek Dara; Nasution, Rini Octavia; Kartika, Dewi; Sitanggang, Maria NH
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 2 (2025): April 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i2.3670

Abstract

SMP Taman Siswa Belawan Medan, North Sumatra, faces significant dental and oral health issues, particularly among students who suffer from cavities and periodontal problems. Additionally, anxiety about dental visits and radiographic examinations further complicates efforts to improve oral health. This community service program aims to enhance knowledge and skills related to oral health through counseling, proper tooth-brushing training, and intra-oral radiographic examinations. The program was conducted in two phases: the first phase involved counseling and training, while the second phase focused on evaluation. The evaluation results indicated a significant increase in knowledge. In the pre-test, 28% of students had good knowledge, 56.67% had sufficient knowledge, and 15.33% had poor knowledge; following the intervention, 60% had good knowledge, 30.67% had sufficient knowledge, and 9.33% had poor knowledge. For teachers, the pre-test showed 52.94% with good knowledge, 47.06% with sufficient knowledge, and 0% with poor knowledge, which increased to 100% with good knowledge in the post-test. This program was effective in raising awareness and knowledge about oral hygiene, cavity prevention, and the importance of dental check-ups, which ultimately contributed to reducing the prevalence of dental problems among students and teachers, thereby improving overall oral health.Keywords: Counseling, Dental and Oral Health, Training   Abstrak: SMP Taman Siswa Belawan Medan, Sumatera Utara, menghadapi masalah kesehatan gigi dan mulut, terutama di kalangan siswa, yang banyak menderita gigi berlubang dan gangguan jaringan periodontal. Selain itu, kecemasan terhadap kunjungan ke dokter gigi dan pemeriksaan radiografi juga menjadi hambatan dalam upaya perbaikan kesehatan gigi. Program pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan kesehatan gigi melalui penyuluhan, pelatihan cara menyikat gigi yang benar, serta pemeriksaan radiografi intra-oral. Program ini dilaksanakan dalam dua tahap, yaitu tahap pertama berupa penyuluhan dan pelatihan, sedangkan tahap kedua adalah evaluasi. Hasil evaluasi menunjukkan peningkatan pengetahuan yang signifikan. Pada pretest, 28% siswa memiliki pengetahuan yang baik, 56.67% cukup, dan 15.33% kurang; sedangkan pada post-test, 60% memiliki pengetahuan baik, 30.67% cukup, dan 9.33% kurang. Pada guru, hasil pretest menunjukkan 52.94% memiliki pengetahuan baik, 47.06% cukup, dan 0% kurang, yang meningkat menjadi 100% pada post-test. Program ini terbukti efektif dalam meningkatkan pengetahuan tentang kebersihan gigi dan mulut, pencegahan gigi berlubang, serta pentingnya pemeriksaan gigi, yang pada akhirnya dapat menurunkan prevalensi masalah gigi di kalangan siswa dan guru serta meningkatkan kesehatan gigi dan mulut secara keseluruhan.  Kata kunci: Kesehatan Gigi dan Mulut, Penyuluhan, Pelatihan
The Influence of Competency, Independency, and Professionalism on Audit Quality: (Empirical Study in Accounting Firms in Central Java) Kartika, Dewi; Pramuka, Bambang Agus
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.58

Abstract

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch. Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques uses regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.
KNOWLEDGE OF DENTISTS IN MEDAN CONCERNING GREEN DENTISTRY ON RADIOLOGICAL WASTE MANAGEMENT Manja, Cek Dara; Kartika, Dewi; Saragih, Sonia Ayunita
B-Dent: Jurnal Kedokteran Gigi Universitas Baiturrahmah Vol 10, No 2 (2023): Vol 10 No 2, Desember 2023
Publisher : Universitas Baiturrahmah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33854/jbd.v10i2.1333

Abstract

Introduction: The radiographic procedure is hazardous waste because it uses toxic materials. According to the concept of green dentistry, appropriate and efficient waste management needs to be carried out to avoid risks to human health or the environment. This study aims to determine the knowledge level of dentists in Medan concerning green dentistry in the management of radiological waste. Methods: A descriptive study was used as a study method, and purposive sampling was used to choose samples. The total sample consisted of 31 dentists in Medan who owned radiographic equipment. Data were obtained from direct questionnaires. The data were analyzed univariately and calculated in a frequency and percentage table. Result: The results showed that 100% of dentists knew about the definition of green dentistry, 83.9% about the 4R principle of green dentistry, 96.8% about the green dentistry recommendation for radiological waste management, 100% about the benefit of digital radiographic images, 93.5% about paper waste management of digital radiography, 35.5% about the silver-containing hazardous waste solution, 90.3% about how to dispose of fixer solution, 71.0% about disposing of developer solution, 93.5% about disposing of x-ray films, 71.0% about disposing of lead foil, and 45.2% about good x-ray cleaners. Conclusion: This study concludes that 87.1% of dentists in Medan had a knowledge level of green dentistry on radiological waste management in the good category, 9.7% in the fair category, and 3.2% in the less category.
PELATIHAN SPREADSHEET DAN KOMPUTER AKUNTANSI SEBAGAI UPAYA PENINGKATAN KOMPETENSI GURU AKUNTANSI DI SMK BREGASLANG Kartika, Dewi; Priatna Sari, Yeni; Hasan, Imam; Karunia, Anita; Nanda Mauliditya, Dwi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1289-1294

Abstract

Pelatihan Spreadsheet dan Komputer Akuntansi Sebagai Upaya Peningkatan Kompetensi Guru Akuntansi Di SMK Brebes, Tegal, Slawi dan Pemalang. Pengabdian ini bertujuan untuk meningkatan kompetensi Guru Akuntansi di SMK Brebes, Tegal, Slawi dan Pemalan. Metodologi penelitian melalui  Analisis data terdiri dari pengumpulan, reduksi, penyajian, dan penarikan kesimpulan, observasi, wawancara, dan studi pustaka adalah beberapa teknik pengumpulan data. Hasil penelitian menunjukkan bahwa peserta dapat menggunakan fungsi-fungsi program pengolah angka untuk mengolah data (menggunakan rumus matematika, semi-absolut, absolut, fungsi logika, finansial, tanggal, dan grafik), serta membuat laporan.
SYSTEMATIC LITERATURE REVIEW (SLR) TENTANG KINERJA KEUANGAN PERBANKAN DI INDONESIA Khoerunnisa, Ulfi; Sari, Yeni Priatna; Kartika, Dewi
Jurnal Ekonomi dan Pendidikan Vol. 20 No. 2 (2023)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v20i2.64318

Abstract

Melalui ringkasan, perbandingan, dan evaluasi penelitian yang telah dipublikasikan, penelitian ini bertujuan untuk menilai kinerja keuangan perbankan Indonesia secara kritis. Jurnal-jurnal yang telah terbit dari tahun 2013 hingga 2022 telah dievaluasi melalui metode analisis sistematis. Hasil dari proses pencarian yang telah dilakukan berdasarkan kriteria yang sudah ditentukan menunjukkan bahwa penulis mendapatkan sebanyak 51 jurnal. Berdasarkan hasil analisis data sistematis literatur, ditemukan bahwa artikel atau jurnal dengan tingkat sebaran tertinggi adalah 8 jurnal pada tahun 2016, 2019 dan 2020. Metode penelitian yang paling umum adalah deskriptif kuantitatif, dan teknik analisis data yang paling umum adalah regresi linear berganding.
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Agency Cost Perusahaan Sawit Yang Terdaftar Di BEI Periode 2018-2022 Kartika, Dewi; Saputra, Ferdyan Wana; Adinda, Pramesti Nurul
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.398

Abstract

The aim of this research is to determine the effect of implementing good corporate governance on agency costs. The population is 24 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, and a sample of 15 that meet the criteria for use in this research. The sampling technique in the research is purposive sampling and panel data regression method. The independent variables used are the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs. The problem formulation in this research aims to find out how significant the influence of the independent variable is on the dependent variable. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report. The data analysis technique used in the research is multiple linear regression analysis using the SPSS version 22 program. Based on the results of tests carried out in SPSS, the results show that there is no significant influence between the size of the board of directors on agency costs, the independent board of commissioners has no significant influence. significant effect on agency costs, managerial ownership has no significant effect on agency costs and foreign ownership has no significant effect on agency costs. In the F test or simultaneous test, it is concluded that there is a significant influence between the size of the board of directors, independent board of commissioners, managerial ownership and foreign ownership on agency costs simultaneously. The r² value of 60.6% coefficient indicates that the independent variable simultaneously influences the dependent variable. Meanwhile, the remaining 39.4% is influenced by other variables outside this regression equation or variables that were not studied
EFEKTIVITAS BIMBINGAN PRANIKAH DALAM MEWUJUDKAN KELUARGA SAKINAH OLEH KANTOR URUSAN AGAMA (KUA) MAYAMUK KABUPATEN SORONG Umrah, St; Kartika, Dewi
Muadalah : Jurnal Hukum Vol. 4 No. 1 (2024): Muadalah : Jurnal Hukum
Publisher : Prodi Hukum Keluarga (Akhwal Syahsiyyah) IAIN Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47945/muadalah.v4i1.1327

Abstract

The occurrence of marital conflict is often because the marriage is not in accordance with the expectations and goals of the couple who marry. This is due to several things, for example, the bride and groom do not understand the real purpose of marriage even though the marriage is based on mutual love. In order to build a peaceful family, pre-marital guidance is needed, which is an effort to provide assistance to couples in solving problems or information about marriage, which will be faced by prospective brides. The focus of the problem studied are: 1) how is the implementation of premarital guidance program in KUA Mayamuk Sorong Regency? 2) how is the effectiveness of premarital guidance in forming a sakinah family after marriage at KUA Mayamuk Sorong Regency? Based on the sakinah of the researcher's interviews with the three couples who have participated in premarital guidance and have been married, the data obtained has shown that some of these informants have met the benchmarks of a Sakinah family (sakinah i family). Sakinah i families are families that are built on a legal marriage and have been able to fulfill their spiritual and material needs minimally but still cannot fulfill their social psychological needs, such as educational needs, religious guidance and family, following religious social interactions with their environment.
Co-Authors - Matury, Herlina J. El Abdul Kasim Achmad Abdul Pandi Abdul Rachman Ade Irma Suryani Agus Junaidi Aldri Frinaldi Amalia Khairunnisa, Amalia AMALIYAH, FITRI Amanda, Retno Tri Ambarita, Mei Isabella Amelia, Firda Resti Amsir, Amsir Andi Ade WR Andri Widianto Anindita, Ajeng Anita Karunia Anna Khumaira Sari Anna Teresia Marbun, Romauli Anugrah, Dias Anugrah APRIANI, DEVI Aprianti, Nurul Arieny, Mutiara Arif Suryo Priyatmojo Arip Rifki Ridwanudin Arum Kartika Sari Arum, Nur Aini Dwi Aryanto Aryanto Astrina, Ika Atika, Nur Atikah, Lulu Attamimi, Fathimah Azzahra Ayu Nurkhasanah Azhara, Desiya Ramayanti Bahri Kamal, Bahri Bambang Agus Pramuka Basti Andriyoko Bellya Affan Roes Bustam, Betty Mauli Rosa Cek Dara Manja Cut Nurliza Debi Meilani Dede Puspa Pujia Deni Setiawan Dennis Devi Hartati Devi Safitri Dewi, Ayu Puspita Dudy Syafruddin, Dudy Ervina Sofyanti Fahma Shufyani Faturakhim, Faturakhim Felix Kasim Ferida, Arifany Fernanda, Dimas Firmansyah Adiputra Fitri Yunita Batubara Fitri Yunita Batubara, Fitri Yunita Fitriyaningsih, Fatma Ghea Dwi Rahmadiane, Ghea Dwi Gita Ismi Fauziyah Gultom, Veronika Yuliyani Gunadi, Wachjudi R Gusti Zulkifli Mulki Harahap, Nurcahaya harisandi, Prasetyo Hasan, Imam Hastin Haura, Najla Hawa Athaya Dheanda Rusminto Hayati, Dian Meutia Heliza, Vini Hendra, Surya Hermanto Hesti Listiyani Hetika Hetika, Hetika Hutahaean, Selly Wanti Ida Farida Ida Farida Ina Ratnamiasih Indah, Suci Irmawati, Ilmi Islami, Afita Din Istiqomah, Anisah Jaja Jaja Jhon Patar Sinurat Johan Mohammad Palah Karo-karo, Tati Murni Karunia, Anita Khoerunnisa, Ulfi Kholifah Fil Ardhi Kirana, Rida Nanda Kosidah, Kosidah Krisdiawati, Krisdiawati Krisdiyawati Kusumaputra, Juliani Kusyani, Diah Lolla, Rika Andria Loraetta Brety Sebayang M. Rizki Wahyu Ramadhan M. Zulkarnain Maming, Ratnawaty Maria Agustina Pardede Maulani, Chaerita Maulidah, Hikmatul Maulidia, Siti Asiyah Mayasari, Dhea Windhi Meilly Dwidasa Ekawati Merri Silvia Basri Moelyani, Endang Mohamad Fathoni Mohammad Alfian Muh Tawil, Muh Muhamad Alda Muhammad Adrian Fauzi Muhammad Ikhwan Rizki Munandar , Aris Munthe, Widhi Sofie Murti Andriastuti, Murti Naila Muqorriba Nainggolan, Lydia Irani Nancy Rahakbau Nanda Mauliditya, Dwi Nasution, Rini Octavia Niken Ulupi Ningsih, Sunarti Maili Ningsih, Wita Normaidah, Normaidah Novita, Vivin Nurdiana Nurhayati Nurhayati Nurhikmayanti, Kartika Nurhikmayanti Nurjayanti, Gita Nurkhasanah, Ayu Nurlindah Hamrun Nurniza, Nita Pintauli, Sondang Pitu Wulandari Pramesti Nurul Adinda Pratiwi, Asti Pria Rizqi Baihaqi Priatna Sari, Yeni Priatna, Yeni Prima Astuti Handayani Primardiana Hermilia Wijayati Puji Rahayu Purnamasari, Anisa Putri Puspita sari Putri, Anisa Ika Rahmazani, Dila Rahmidar, Rahmidar Ramadani, Nur Salsabillah Rayuna Handawati Riani, Siti Nur Riphaldi, Rizky Riska Royani Riski Candra Kharisma Ritawaty, Noor Romaulianna Theresia Marbun Rudi Afnan Rukmini Rumapea, Elina Lulu Ruqoyyah Fitri Safira, Occha putrie Salamatusshodri Salim, Supardi Salma, Atika Salsabila, Haifa Salsabila, Rifa Salma Salsabilla, Deeva Putri Sam'aarif, Sam'aarif Samran, Samran Samsul Hadi Sanggam Siahaan Saputra, Ferdyan Wana Saragih, Sonia Ayunita Sari Theresia Bukit Sari, Annastasya Nurrahma Sari, Felia Novita Sari, Nilam Kencana Sarmila, Sarmila Sayyidusy, Assagaf Sebayang, Loraetta Brety Sedya Utami, Erni Unggul Selviana, Indah Sidabutar, Herlina Sihombing, Ginna Veronica SILALAHI, TIODORA FERMISKA Silvani Tri Julianti Sitanggang, Anita Sitanggang, Maria NH Siti Asiyah Maulidia Siti Mufidah Sitompul, Andelila Suprianti Sumardi . Suprianto Suprianto Suud, Mochammad Syafriani, Dini Syarifuddin, Shopian TB, Desita Ria Yusian Teguh Sabar Iman Tibrani, Mgs. Muhammad Trelia Boel, Trelia Triwibowo, Edi Umrah, St Veronica, Syndi Ayu Veronika, Maria Wafanjar, Wafanjar Wahidin Weni Maherna Wibiwo, Muhammad Editia Kharisma Wibiwo Windi Yahya, Adibah Yasmin, Arifia Yeni Kustiyahningsih Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna Yohani, Adisthi Martha Yurnilawati, Yurnilawati Yusuf, Albiri Zakiah Wulandari Zoraya, Amelia Zuhroh, Mimik Umi