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All Journal Jurnal Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Finance Research Eduvest - Journal of Universal Studies Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis MABUSS: Journal of Management, Business and Social Sciences
Sartono Sartono
Universitas Panca Bhakti
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Neuroscience Public Health Social Sciences

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FENOMENA KECURANGAN PEMESANAN PADA JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF FRAUD TRIANGLE Risal Risal; Jaurino Jaurino; Endang Kristiawati Kristiawati; Sartono Sartono; Renny Wulandari
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1056

Abstract

Abstract The background of this research is that online transportation service providers found fraud committed by online transportation drivers, using fake GPS applications, making fictitious orders, and giving the highest star rating. This study aims to analyze the effect of internal control, morality, and pressure on fraudulent ordering behavior in online transportation services. This study uses a quantitative approach. The sampling technique was purposive sampling with a total sample of 100 respondents. The data type is primary data using a questionnaire tested by multiple regression analysis. The study results show that the variables of internal control, morality, and pressure influence online transportation services' fraudulent ordering behavior in Pontianak.
Mandatory Disclosure of SAK ETAP in Mimetic and Normative Isomorphism Perspective on Real Sector Cooperatives In Indonesia Sartono Sartono; Djoko Suhardjanto; Agung Nur Probohudono; Djuminah Djuminah
Eduvest - Journal of Universal Studies Vol. 2 No. 8 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2673.026 KB) | DOI: 10.59188/eduvest.v2i8.548

Abstract

This study aims to analyze the effect of Institutional Isomorphism on mandatory disclosure with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The level of mandatory disclosures, measured by an unweighted of 88 disclosure items. The results of the study on 195 real sector cooperatives showed that the level of mandatory disclosure is 31.4%, the highest is 59.4%, and the lowest is 7.5%. Multiple regression analysis shows that information technology, audit types, and entity size, have a significant effect on Mandatory Disclosure of SAK ETAP, while industry types have an moderat significant effect. The theoretical contribution is to provide insight into the use of mimetic and normative isomorphism in explaining mandatory disclosures, while stakeholders can provide input for considering policy and decision making regarding the implementation of financial reporting based on SAK ETAP
EVALUATION MODEL IN DEVELOPING SOYBEAN AREA ACTIVITIES IN WEST LAMPUNG REGENCY Sartono Sartono; Risal Risal; Endang Kristiawati
Journal of Management, Business and Social Sciences Vol. 1 No. 1 (2023): January
Publisher : Program Studi Magister Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this study are to (1) Identify the background and objectives of soybean area development activities in West Lampung Regency, (2) Identify supporting resources for the implementation of soybean area development activities in West Lampung Regency, (3) Identify the suitability of the goals and objectives of soybean area development activities in West Lampung Regency with their implementation (4) Identify the benefits/impacts of the implementation of soybean area development activities in West Lampung Regency on the local government (West Lampung Regency) and for farmers. This research is based on the CIPP evaluation model with a qualitative approach. The sampling was 43 people. The data obtained came from primary and secondary data. Data collection used observation techniques, interviews, literature studies, and questionnaires. The results of the research from the evaluation results (1) Context evaluation that the background and objectives of the activity are in accordance with law number: 22 of 2019 and Regulation of the Minister of Agriculture number: 18/PERMENTAN / RC.040 /4/2018, (2) Input evaluation states that all supporting aspects such as human resources, socialization, production facilities, and budgets already have a basis/guidelines for implementation, only need improvement, namely the production facilities provided must be in accordance with soybean cultivation standards, (3) Process evaluation all aspects are appropriate, only need improvement, namely optimizing the role of farmers, (4) Product evaluation that the results of the implementation of activities have had a lot of impact on farmers as implementers of activities although not yet optimal, Farmers get additional income while the benefits for local governments are the addition of soybean planting areas in West Lampung Regency but production is not optimal, namely production of 123 tons/hectare of the target of 425 tons/hectare or realized 29%.
Menilai Pembangunan Good Government Governance di Indonesia Khairudin Khairudin; Sartono Sartono; Aminah Aminah; Tina Miniawati Barusman; Afrizal Nilwan
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3312

Abstract

Penelitian ini bertujuan untuk menilai pembangunan good government governance di Indonesia. Kualitas pembangunan good government governance dinilai menggunakan governance index yang dibangun dengan metode Principal Component Analysis meliputi prinsip demokrasi, transparansi, akuntabilitas, prinsip budaya hukum serta prinsip kewajaran dan kesetaraan. Hasil penelitian mengkonfirmasi bahwa (1) 76,47% pemerintah provinsi pembangunan good government governance pada berkualitas “baik” dan 23,53% pemerintah provinsi dengan kualitas good government governance yang “cukup baik”; (2) Provinsi Bali merupakan pemerintah provinsi di Indonesia yang terbaik dalam implementasi good governance, sedangkan Provinsi Maluku Utara merupakan provinsi terburuk untuk kualitas pelaksanaan good governance di Indonesia. Temuan ini menjadi bukti empiris pentingnya komitmen semua pihak untuk bersinergi memperkuat implementasi prinsip-prinsip good government governance.
Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn Jaurino Jaurino; Endang Kristiawati; Risal Risal; Aris Setiawan; Sartono Satono; Wilda Sari
International Journal of Finance Research Vol. 4 No. 4 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i4.1577

Abstract

Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.
DEVELOPMENT POLICIES OF THE MICRO, SMALL, AND MEDIUM ENTERPRISES (SMEs) FOR IMPROVING REGIONAL COMPETITIVENESS Sartono Sartono; M. Zalviwan; Dina Octaviani; Angga Hendharsa; Ali Afif; Sigit Sugiardi
Jurnal AGRISEP JURNAL AGRISEP VOL 23 NO 01 2024 (MARCH)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.23.01.111-128

Abstract

This study explores the importance of developing Micro, Small and Medium Enterprises (SMEs) and the creative economy, as well as their position as the main drivers of economic growth. Focusing on North Kayong District, West Kalimantan, Indonesia, this research highlights the resilience and innovation demonstrated by SMEs in overcoming challenges. Government initiatives target the mitigation of barriers, with an emphasis on developing local superior products to increase regional competitiveness. The main objective is to utilize local potential to create sustainable opportunities for economic expansion and poverty alleviation. Qualitative research methods, through observation, focus group discussions (FGD), and questionnaires, as well as data analysis techniques including difference tests and SWOT analysis. The research results show that there are significant differences between government policies and the expectations of SMEs, while the results of the SWOT analysis show that SMEs have strengths to be developed such as the availability of local raw materials and market uptake, but have challenges such as limited access to funding, infrastructure, training and promotion. product. The position of SMEs is in quadrant two, the most appropriate diversification strategy, including product, market and place diversification. Government mitigation to support the development of SMEs, through policies developing road and transportation infrastructure to facilitate access to products and markets, providing markets for sales of superior products, training facilities for SMEs. The impact on local communities is as a provider of raw materials, developing SMEs and the creative economy, as well as increasing the economy and regional competitiveness.
PENINGKATAN KOMPETENSI PETUGAS PENYULUH KOPERASI LAPANGAN (PPKL) BIDANG MANAJEMEN KEUANGAN KOPERASI Sartono Sartono; Ali Afif; Febriati Febriati; Jaurino Jaurino
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29565

Abstract

Petugas Penyuluh Koperasi Lapangan (PPKL) adalah personil yang direkrut dan diangkat oleh Kementerian Koperasi dan Usaha Kecil Menengah Republik Indonesia. PPKL harus memiliki kompetensi yang sesuai dengan tuntutan pekerjaannya, mencakup pengetahuan dan pemahaman tentang koperasi, keterampilan berkomunikasi, serta kemampuan untuk meyakinkan anggota koperasi dan masyarakat agar mau berubah ke arah yang lebih baik sesuai dengan kesepakatan bersama. PPKL memiliki latar belakang yang beragam baik dari segi pendidikan formal maupun pengalaman, sehingga pemahaman mereka terhadap koperasi juga beragam. Untuk meningkatkan efektivitas pelaksanaan tugasnya, diperlukan kegiatan penguatan kapasitas dalam bentuk kegiatan Capacity Building bagi tenaga PPKL. Metode yang digunakan untuk mencapai tujuan kegiatan ini melibatkan pelatihan yang dilaksanakan secara klasikal dengan materi pengantar, materi inti, dan materi pendukung. Hasil yang di harapkan dari kegiatan ini adalah terbentuknya kompetensi PPKL khususnya pemahaman mengenai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dalam rangka persiapan penerapan efektif tahun 2025. Hasil kegiatan tercapainya indikator kinerja PPKL melalui penetapan tujuan yang lebih jelas dan terukur, pelaksanaan bimbingan dan pendampingan yang lebih efektif, serta pelaporan hasil kerja yang lebih baik. Konsultasi serta Bimbingan Lanjutan via whatsapp serta kegiatan penguatan kapasitas ini diikuti dengan kegiatan Konsultasi Manajemen Koperasi.
Co-Authors Afrizal Nilwan Agung Nur Probohudono Ali Afif Ali Afif Aminah, Aminah Anggra Hendharsa Aris Setiawan Dina Octaviani Djoko Suhardjanto Djuminah Djuminah Endang Kristiawati Endang Kristiawati Kristiawati Febriati Febriati Jaurino Jaurino Khairudin Khairudin Muhammad Zalviwan Renny Wulandari Risal Risal Risal Sigit Sugiardi Tina Miniawati Barusman Wilda Sari