Hotman T Pohan
Fakultas Ekonomi dan Bisnis Universitas Trisakti

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PELATIHAN MENYUSUN LAPORAN KEUANGAN BERBASIS SAK ETAP DAN ANALISIS LAPORAN KEUANGAN BAGI UMKM Regina Jansen Arsjah; Erliana Banjarnahor; Hotman T Pohan; Huzaifah Ahmad Nugroho
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.038 KB) | DOI: 10.25105/ja.v2i1.13596

Abstract

Abstrak: Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk membantu Usaha Mikro, Kecil dan Menengah (UMKM) dalam menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik juga untuk memahami analisis laporan keuangan. Pelatihan ini merupakan kegiatan berkesinambungan yang terselenggara atas kerjasama antara Magister Akuntansi FEB Universitas Trisakti dengan Pemberdayaan dan Kesejehateraan Keluarga DKI Jakarta dan Pendopo Nusantara Bekasi Raya. Pendampingan berbentuk pelatihan secara online menggunakan aplikasi zoom meeting. Saat pelatihan, diskusi antara narasumber dengan peserta dipandu oleh moderator. Sebagai umpan balik serta untuk mengetahui pemahaman peserta, maka survei dilakukan terhadap peserta menggunakan kuesioner di google form. Berdasarkan hasil evaluasi setelah pelaksanaan PkM menunjukkan bahwa peserta PkM menyatakan puas terhadap narasumber, pelaksanaan kegiatan, dan tujuan PkM tercapai karena peserta merasakan memperoleh manfaat berupa pengetahuan dan keterampilan tentang menyusun laporan keuangan dan analisis laporan keuangan bagi UMKM. Implikasi dari PkM bagi UMKM, Dosen, Mahasiswa, FEB Universitas Trisakti daa Pemerintah. Implikasi bagi UMKM adalah bertambahnya pengetahuan dan pemahaman analisis laporan keuangan; bagi dosen, sebagai bahan referensi dalam pendidikan dan pengajaran terutama mata kuliah Analisis Laporan Keuangan Lanjutan serta dapat dijadikan referensi penelitian maupun untuk kegiatan PkM selanjutnya; bagi Mahasiswa, menambah wawasan baik teori maupun praktik analisis laporan keuangan; bagi institusi, FEB Universitas Trisakti, merupakan bentuk pengabdian sekaligus sumbangsih bagi pendidikan nasional; dan untuk Pemerintah, pelatihan ini menambah pemasukan bagi negara melalui aktivitas ekonomi UMKM.  Kata kunci: Menyusun Laporan Keuangan, SAK ETAP, Analisis Laporan Keuangan; dan UMKM   Abstract: This Community Service (PkM) aims to assist Micro, Small and Medium Enterprises in compiling financial reports in accordance with Financial Accounting Standards for Entities without Public Accountability as well as to understand financial statement analysis. This training is a continuous activity that is held in collaboration between the Master of Accounting FEB Universitas Trisakti with the Empowerment and Welfare of DKI Jakarta Families and Pendopo Nusantara Bekasi Raya. Assistance in the form of online training using the Zoom meeting application. During the training, the discussion between the resource persons and the participants was guided by a moderator. As feedback and to find out the participants' understanding, a survey was conducted on participants using a questionnaire on google form. Based on the results of the evaluation after the PkM implementation, it showed that the PkM participants expressed satisfaction with the resource persons, the implementation of the activities, and the PkM objectives were achieved because the participants felt that they had benefited in the form of knowledge and skills about preparing financial reports and financial statement analysis for MSMEs. Implications of PkM for MSMEs, Lecturers, Students, FEB Universitas Trisakti and the Government. The implications for MSMEs are increased knowledge and understanding of financial statement analysis; for lecturers, as a reference material in education and teaching, especially the Advanced Financial Statements Analysis course and can be used as a research reference as well as for further PkM activities; for students, adding insight into both theory and practice of financial statement analysis; for the institution, FEB Universitas Trisakti, is a form of service as well as a contribution to national education; and for the Government, this training activity helps strengthen the education system and the economy through MSME actors who contribute income to the state.  Keywords: Prepare Financial Statement, Financial Statement Analysis, SAK ETAP and MSMEs
ANALISIS FAKTOR-FAKTOR YANG MEMICU POTENSI KECURANGAN (FRAUD) (Studi Penelitian Pada Pemerintah Kabupaten Mimika, Papua) Yusak Naa; Hotman T Pohan
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.965 KB) | DOI: 10.25105/jmat.v6i1.5059

Abstract

The purpose of this study was to examine employee perceptions in government institutions, namely the influence of procedural justice, distributive justice, effectiveness of the internal control system, suitability of compensation, organizational culture, unethical behavior, and law enforcement against fraud in the Mimika Government, Papua. The number of samples in this study were 140 respondents in the Mimika Government, Papua.The results of this study indicate that unethical behavior has a positive effect on fraud potential, law enforcement has no effect on potential fraud, the effectiveness of the internal control system has a negative effect on fraud potential, procedural justice has a negative effect on fraud potential, distributive justice has no effect on potential fraud, suitability compensation does not affect the potential for fraud, and organizational culture does not affect the potential for fraud in the Mimika government sector in Papua.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN, INSTITUSIONAL, KEBIJAKAN DIVIDEN, STRUKTUR ASET, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, RISIKO BISNIS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azalia Bonita; Hotman T Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1197.57 KB) | DOI: 10.25105/jipak.v12i1.4580

Abstract

The purpose of this research is to analyze the influence of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth, business risk and firm size to debt policy. Population in this research is non financial companies listed in Indonesia Stock Exchange during the study period of years 2011- 2013. The samples of this research are 61 nonfinancial companies. The multiple regression is statistic method which is used to test the research hypothesis. The results of this research show that profitability and firm size have significantly influence the debt policy. While insider ownership, institutional ownership, dividend policy, asset structure, firm growth, and business risk have not influence the debt policy.