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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Proceeding of National Conference on Accounting & Finance Economics and Digital Business Review Jurnal Kedaymas Daengku: Journal of Humanities and Social Sciences Innovation Journal of Tourism Economics and Policy Journal of Economics Review (JOER) Eastasouth Journal of Positive Community Services The Journal of Business and Management Research Advances in Managerial Auditing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences Value Relevance: Jurnal Akuntansi
Entis Sutisna
Universitas Yapis Papua
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu Salman, Kautsar Riza; Mawardah, Amelia; Shonhadji, Nanang; Sa’diyah, Halimatus; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4619

Abstract

Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.
Implementasi SAK Entitas Privat (SAK EP) Dalam Penyusunan Laporan Keuangan Koperasi Tahun 2024 Salman, Kautsar Riza; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Juli 2025
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5256

Abstract

Koperasi KRASAN Surabaya sebagai salah satu koperasi pegawai telah mengalami perkembangan signifikan, namun masih menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi terkini. Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi pengurus koperasi dalam penyusunan laporan keuangan tahun 2024 berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP), yang diberlakukan sebagai pengganti SAK ETAP. Pendekatan kegiatan meliputi diskusi awal dengan pengurus koperasi, pengumpulan data keuangan, serta pelatihan dan pendampingan teknis dalam penyusunan laporan keuangan tahun berjalan. Hasil kegiatan menunjukkan bahwa penerapan SAK EP mampu meningkatkan kualitas, akuntabilitas, dan konsistensi pelaporan keuangan koperasi. Laporan yang disusun meliputi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Laporan ini telah digunakan dalam Rapat Anggota Tahunan (RAT) dan menjadi pijakan dalam memperkuat tata kelola serta transparansi koperasi secara menyeluruh.
Modern Approaches in Accounting Education: A Literature Review Yaya Sonjaya; Muh Yamin Noch; Entis Sutisna
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Muh Yamin Noch; Yaya Sonjaya; Entis Sutisna
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
Optimizing Land and Building Fixed Asset Management: Review of Legal Audit, Control and Supervision Siti Hasanah; Entis Sutisna
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/p3mg1s45

Abstract

Regional asset management is one of the keys to successful regional economic management. The importance of managing assets appropriately and effectively, based on the principles of efficient and effective management, is expected to be able to give strength to Regional Governments to finance regional development. This research aims to determine the influence of legal audits and control and supervision on optimizing fixed asset management. The population in this study were employees. The sampling in this research was a non-probability sampling design with judgment sampling techniques obtained using instruments in the form of 97 questionnaires. The data analysis method in this research used Structural Equation Model (SEM)-PLS analysis with the help of Smart-PLS software. Research results show that legal audits as well as control and supervision can influence the optimization of land and building fixed asset management. These two variables can explain the optimization of land and building fixed asset management by 35.3% .
HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES Mursalam Salim; Aldrin Akbar Mohammad; Sutisna Entis; Mawadda Anwar Aini
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.172-184

Abstract

Financial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
Co-Authors Abdul Rahman Akbar, Mohammad Aldrin Aldrin Akbar Mohammad Ameliana, Yana Andri Irawan Auliyah, Iriana Entar Sutisman Entar Sutisman Ermawati, Yana Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Fahrudin Pasolo Husen, Sjamsiar Ikhtiari, Kirana Ismail R. Noy Kartim Kartim Kartim Kartim Kartim, Kartim Kautsar Riza Salman khusnul khotimah Kusuma, Frendy Lina - Mariana, Lina - lina, Ros Mardatillah Mardatillah Marihi, Laode Mawadda Anwar Aini Mawardah, Amelia Muh Yamin Noch Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muhdi B.Hi Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Nor Khasanah, Jana Siti Novi Darmayanti NOY, Ismail R. Nurfadila Nurfadila, Nurfadila Pasolo, Fachruddin Sahrul Ponto Sa’diyah, Halimatus Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetianingrum Siti Hasanah Sumirah, Nining Suratini, Suratini Susiana Susiana Tahir, Arlan Victor Pattiasina Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Zakaria Zakaria