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All Journal Prosiding PESAT SABDAMAS Jurnal Pengabdian Bukit Pengharapan Veteran Economics, Management & Accounting Review Jcommits : The Journal of Community Empowerment, Innovation, and Sustainability Equity Jurnal Studi Akuntansi Pajak Keuangan
Khoirul Aswar
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PENGARUH DESENTRALISASI FISKAL TERHADAP PENDAPATAN ASLI DAERAH DAN BELANJA PUBLIK KABUPATEN/KOTA DI INDONESIA Aswar, Khoirul; Surbakti, Lidya Primta
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Danaperimbangan, Pinjaman Daerah dan Penerimaan lain-lain yang sah terhadap Pendapatan AsliDaerah dan Belanja Publik kabupaten/kota di Indonesia. data dikumpulkan berdasarkanlaporan APBD tahun 2006 sampai tahun 2009. Data ini termasuk PAD, DP dan pendapatanlain-lain sebagai proksi dari desentralisasi fiskal dan ukuran belanja publik Data dianalisismenggunakan tehnik uji asumsi klasik dan hipotesis yaitu regresi sederhana denganmenggunakan Statistical Package for the Social Sciences (SPSS 19). Hasil analisismenunjukkan bahwa terdapat pengaruh positif desentralisasi fiskal terhadap besarnya belanjapublik. Transfer dana perimbangan ke daerah dan penerimaan lain-lain yang sahmempengaruhi jumlah belanja publik daerah. Sedangkan variabel pinjaman daerah mempunyaipengaruh yang kurang signifikan bila dibandingkan dengan variabel dana perimbangan danpenerimaan lain-lain yang sah. Dari penelitian ini dapat diketahui bahwa dengan adanyakondisi daerah di Indonesia yang beragam dan berbeda-beda, maka pola desentralisasi,khususnya desentralisasi fiskal memang tepat untuk diimplementasikan di Indonesia.
PENINGKATAN KETERAMPILAN PENYUSUNAN LAPORAN KEUANGAN BAGI KELOMPOK USAHA MIKRO MAKANAN KHAS DAERAH KOTA SERANG Khoirul Aswar; Ermawati Ermawati
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

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Abstract

Berkembangnya beberapa olahan makanan di Desa Kelanggaran Unyur Serang, Banten, karena adanya diversifikasi hasil olahan dengan berbagai ukuran, bentuk, dan jenis. Meskipun jumlah produksi yang dihasilkan perajin bertambah, sering kali mereka mengabaikan atau tidak melakukan pencatatan keuangan terkait dengan belanja bahan, proses produksi, sampai ke pemasaran, sehingga harga terbentuk hanya berdasarkan perkiraan. Pengabdian kepada masyarakat ini bertujuan memberikan pemahaman kepada mitra, yaitu ibu-ibu, sehingga diharapkan setelah selesai pengabdian ini mereka mampu membuat laporan keuangan untuk usahanya. Metode pelaksanaan dalam program menggunakan metode kaji tindak partisipatif. Metode ini dilakukan karena perlunya tahapan analisis situasi mitra berupa kunjungan peninjauan kondisi lapangan pada mitra. Untuk menyelesaikan solusi atas permasalahan yang dihadapi perajin olahan makanan, dilakukan rangkaian kegiatan. Berdasarkan hasil pengamatan langsung, diskusi, dan tanya jawab langsung selama pelatihan, tejadi peningkatan pengetahuan dan pemahaman tentang laporan keuangan usaha mikro makanan/ oleh-oleh khas Kota Serang.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BUMDes SESUAI DENGAN PP NO. 11 TAHUN 2021 aswar, khoirul
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v3i2.145

Abstract

Each entity must uphold transparency and accountability of accounting data in the form of financial reports. The financial accounts display the performance of businesses that can be used on a micro level by internal or external parties to make BUMDes decisions. Financial difficulties prevent BUMDes Bebedahan Lebak from supporting BUMDes' effective governance. These financial issues are a result of the preparation process for financial reports, which has prevented them from presenting transparent, responsible, integrated financial reports, which could have had an impact on BUMDes' financial performance. In order to achieve good governance in financial management, the goal of community service is to maximize the program for comprehending and teaching BUMDes administrators' and members' financial reports. Educating BUMDes management on how to prepare financial reports in accordance with applicable accounting standards is the service technique employed. This is followed by a mentoring process, simulation of accounting information systems, and financial report production. Because of this service, BUMDes administrators and members now have the knowledge and skills necessary to create financial reports that are compliant with PP No. 11th year 2021
PELATIHAN DAN PENDAMPINGAN AKUNTANSI UNTUK UMKM PANGKALAN GAS BEKASI aswar, Khoirul; Julianto, Wisnu
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.426

Abstract

Financial reports, which contain accounting information, must be transparent and accountable for by all entities. The entity's performance is displayed in the financial report, which internal or external stakeholders can utilise to inform small-scale business decisions. Bekasi Petrol Station faces challenges with income and expenses in promoting MSMEs' good governance. The inability to provide transparent, accountable, integrated financial reports that could have an impact on the Bekasi petrol station business is a result of their financial issues, which are tied to the financial report preparation process. In order to help Gas Station members achieve good governance in their financial management, Community Service aims to maximise the program for their comprehension and training in financial reports. The process of mentoring and simulating accounting information systems, as well as training petrol stations on how to prepare financial reports in accordance with applicable accounting standards, is the service approach that is employed. As a result of this service, personnel of Gas Station are capable of understanding and preparing financial reports.
Encouraging Women to Expand their Business Capabilities in Pangkalan Jati District Depok City, West Java Yuliniar; khoirul aswar
JCOMMITS: Journal of Community Empowerment, Inovation, and sustainability Vol. 2 No. 2 (2024): Jcommits (The Journal of Community Empowerment, Innovation, and Sustainability)
Publisher : LPPM UNIVERSITAS LANCANG KUNING

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Abstract

As human resources, women essentially possess the capacity to engage in a variety of productive activities that yield outcomes and can support the family economy more generally in order to support the national economy. This is achieved through consistent and ongoing empowerment activities that enable women to become economically independent in the age of globalisation and information technology. The culinary industry is still stagnant and developing slowly after COVID, so efforts are required to boost company capacity through mentoring and training. The empowerment of women in the culinary industry—a field that is closely related to women's everyday lives—will be the activity that is conducted. It is hoped that by participating in this business capacity building activity, women will be able to engage in innovative and sustainable business ventures that not only support the family economy but also advance regional development in the area where the business is located
Pengadopsian Akuntansi Akrual di Pemerintah Daerah (Studi Kasus Pada Provinsi Banten) Aswar, Khoirul; ermawati, ermawati
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i1.809

Abstract

Tujuan dari penelitian ini adalah untuk menguji pelaksanaan akuntansi berbasis akrual di Pemerintah Provinsi Banten. Penelitian ini berusaha untuk menjawab tiga pertanyaan penelitian: Pertama, manfaat yang diperoleh dari penerapan sistem akuntansi berbasis akrual, kedua, tantangan menerapkan sistem akuntansi berbasis akrual dan terakhir pra-kondisi penting untuk keberhasilan pelaksanaan akuntansi berbasis akrual. Penelitian ini mengambil desain penelitian deskriptif dengan menggunakan pendekatan studi kasus. Populasi dalam penelitian ini sebanyak 252 SKPD dan staf PKK.  Data dianalisis menggunakan Software SPSS digunakan untuk analisis korelasi hubungan antara hasil yang diperoleh dari responden dan karakteristik demografi responden. Temuan menunjukkan bahwa manfaat terbesar berasal dari penerapan akuntansi berbasis akrual ditingkatkan manajemen aset dan meningkatkan konsistensi dan komparabilitas informasi keuangan yang dilaporkan. Tantangan utama yaitu kurangnya sumberdaya teknologi, sistem informasi, tingginya biaya, kurangnya sumberdaya yang memadai. Sedangkan prakondisi terdiri dari kemampuan teknologi informasi, konsultasi dan koordinasi, pembangunan kapasistas, perumusan baru dan amandemen kebijakan akuntansi. Terdapat korelasi positif yang signifikan ada antara manfaat, tantangan beserta prasyarat penerapan akuntansi akrual terhadap karaktristik demografi responden dari pengalaman kerja, kualifikasi akademik dan profesional responden.
PELATIHAN KETERAMPILAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KOTA SERANG aswar, khoirul
Jurnal Pengabdian Bukit Pengharapan Vol. 2 No. 2 (2022)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

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Abstract

Desa Kelannggaran Unyur Serang Banten adalah salah satu pusat olahan makanan yang berkemgang di Banten. Para pengrajin olahan makanan ini melakukan diversivikasi olahan makanan dengan berbagai jenis, bentuk dan ukuran. Bertambahnya jumlah produksi yang dihasilkan pengrajin sering mengabaikan tidak mampu menentukan target untung yang diharapkan terkait dengan belanja bahan, proses produksi sampai ke pemasaran, sehingga harga terbentuk hanya berdasarkan perkiraan. Tujuan pengabdian ini adalah melakukan pelatihan untuk penyusunan laporan keuangan untuk usaha mikro makanan khas kota Serang. Motode yang digunakan dalam pengabdian ini adalah kaji tindak partisipatif pada mitra IbM. Metode ini dilakukan karena perlunya tahapan analisis situasi mitra berupa kunjungan peninjauan kondisi lapangan pada mitra. Untuk menyelesaikan solusi atas permasalahan yang dihadapi pengrajin olahan makanan sebagai mitra dilakukan dalam bentuk rangkaian kegiatan. Berdasarkan hasil pengamatan langsung, diskusi dan tanya jawab langsung selama kegiatan yaitu meningkatnya pengetahuan dan pemahaman tentang laporan keuangan sederhana dalam usaha mikro makanan/ oleh-oleh khas Kota Serang, hal ini dapat dilihat dari hasil pengamatan, diskusi dan tanya jawab selama proses pelatihan
DETERMINANT FACTORS ON THE FINANCIAL STATEMENTS DISCLOSURE IN INDONESIAN LOCAL GOVERNMENT khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.432

Abstract

In this study we explore the relationship of the number of local parliamentarians (NUMPAR), local government budget expenditure (BUDEX), java / non-java jurisdiction (JAVANON) and presence of an assistance and training program (ASSTPROG) with financial statement disclosure. It relies on multiple theoretical frameworks and uses a sample of 40 local government financial reports in Java and in Sumatra island in 2020 which had been audited by the Indonesian National Audit Board (BPK RI). We found java / non-java jurisdiction and presence of an assistance and training program affect the disclosure of financial statements. In addition, the number of local parliamentarians and local government budget expenditure does not affect the disclosure of financial statements. The contribution to local government is to analyze potential aspects related to the government's increased pressure to make financial statement disclosures. One of the ways for regional governments to carry out financial statement disclosures is to employ information technology to meet social needs in a more efficient and effective manner.
A CONCEPTUAL FRAMEWORK ON THE IMPLEMENTATION OF ACCRUAL ACCOUNTING khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.449

Abstract

An issue in Mandailing Natal District about financial statement disclosure makes government needs to implement accrual accounting in accordance with government accounting standards. This research investigates how the local government of Mandailing Natal regency has made disclosures in its financial statements in accordance with applicable accrual accounting. The research aims to determine the effect of training and communication support toward the accrual accounting implementation. This research contributes in the form of input to local governments in implementing policies on Government Accounting Standards (PP No. 71 of 2010) and provides input to improve the quality of human resources in implementing accrual accounting.
CARBON EMISSIONS DISCLOSURE: A CONCEPTUAL STUDY khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.598

Abstract

Long-term changes in local, regional, and global weather patterns brought on by human activity are referred to as climate change. Since the early 20th century, observations of climate change have been conducted, and the findings show that human activity—specifically, the combustion of fossil fuels—is the primary factor accelerating climate change. The purpose of this study is to demonstrate how gender diversity on the board of directors, firm size, and independent commissioners affects the disclosure of carbon emissions. Potential and existing investors can utilise the information from this study to help them make decisions about the disclosure of carbon emissions in light of environmental change.
Co-Authors Julianto, Wisnu Lidya Primta Surbakti Mahendro Sumardjo Rufi'i Wahyu Rizky Ramadan Yuliniar