Garuda - Garba Rujukan Digital

WORKSHOP SISTEM INFORMASI AKUNTANSI PESANTREN DI PONDOK PESANTREN MODERN AS SURUUR KABUPATEN BANDUNG Ruri Octari Dinata; Hilda Salman Said; Tri Utami Lestari
Prosiding COSECANT : Community Service and Engagement Seminar Vol 2, No 2 (2022)
Publisher : Universitas telkom

Pesantren dapat dikatakan sebagai bentuk penyelenggaraan pendidikan pribumi tertua khas Indonesia. Hingga saat ini pesantren tetap menunjukkan eksistensi dari waktu ke waktu. Berbagai dinamika tantangan dilalui oleh penyelenggara pesantren, termasuk pengelolaan keuangan. Keunikan penyelenggaraan pendidikan dan upaya pemenuhan kemandirian ekonomi merupakan tantangan tersendiri bagi penyelenggara pesantren. Berbagai jenis dana seperti wakaf, infak / sedekah, berbagai bantuan, iuran orang tua santri, dan lainnya menjadi sumber penyelenggaraan pendidikan di pesantren. Sebagai lembaga pendidkan berlatar belakang agama Islam, prinsip akuntabilitas dalam menyelenggarakan aktifitas pendidikan di pesantren menjadi perwujudan sikap amanah yang harus dijunjung tinggi. Kegiatan pengabdian masyarakat ini membantu Pesantren untuk mencapai prinsip akuntabilitas melalui pelatihan penyusunan laporan keuangan. Pesantren diharapkan mampu secara mandiri menyajikan informasi keuangan baik secara manual maupun dengan teknologi hingga dapat menghasilkan laporan keuangan secara real time. Berkaitan dengan hal tersebut, kegiatan pengabdian masyarakat ini diselenggarakan secara bertahap. Setiap tahapan merupakan rangkaian utuh untuk menuju penyelenggaraan keuangan Pesantren yang mandiri dan memenuhi prinsip akuntabilitas melalui digitalisasi. Kegiatan pertama telah berjalan pada tanggal 25 Maret 2022, berupa Sosialisasi Sistem Informasi Akuntansi Pesantren. Pada kegiatan tersebut, penyelenggara pesantren diperkenalkan akan aturan-aturan yang mendasari pelaporan keuangan pesantren dan bagaimana sebuah sistem informasi berperan dalam proses pelaporan keuangan. Saat ini, rakngkaian pengabdian masyarakat memasuki tahap kedua yang telah berlangsung pada tanggal 4 November 2022. Pelatihan sekaligus pendampingan ini dianggap penting sebagai tindak lanjut dari kegiatan pertama adalah untuk melatih secara langsung penyelenggara pesantren untuk terlibat langsung menyusun mulai dari langkah pertama dari sebuah sistem informasi akuntansi hingga laporan keuangan disusun. Hasil kegiatan ini memperoleh respon dari peserta secara total 87,88% menyatakan setuju dan sangat setuju bahwa pelatihan ini sesuai dengan kebutuhan, bermanfaat, dapat dimengerti, diselenggarakan pada waktu yang tepat dan dengan pelayanan dari tim panitia yang baik sehingga dapat dilanjutkan untuk masa yang akan datang.Kata Kunci: sistem informasi akuntansi, akuntabilitas, pelaporan keuangan pesantren

Pengaruh Kepemilikan Manajerial, Arus Kas Operasi, dan Kompleksitas Operasi Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Agis Pratiwi; Tri Utami Lestari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.1154

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

Implementasi Software Akuntansi pada Lembaga Amil Zakat, Infak, dan Sedekah Syamsul Ulum Hilda Salman Said; Tri Utami Lestari; Wiwin Aminah
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v1i3.11

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.

The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting Tri Utami Lestari; Muhammad Nur Fauzi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.760

As we have entered the digital age, a shift has occurred in which the internet has considerably become a significant aspect in all sectors. Not only individuals but also organizations use internet for a number of purposes. Internet financial reporting (IFR) is a company web-based information provided to stakeholders with the aim of disclosing information and minimizing information gaps. The data in this study are taken from the energy company listed in the Indonesian Stock Exchange (IDX). The objective of this study was to analyze the effects of ownership concentration, company size, and profitability on IFR using purposive sampling technique, generated from the total of 144 samples comprising 48 companies with a period of 3 years. The regression method in this study uses panel data regression. The results indicate that ownership concentration, company size, and profitability simultaneously affect IFR. Partially, independent variable company size positively and significantly affect internet financial reporting, while ownership concentration and profitability do not affect IFR as the dependent variable.

Pengaruh Kepemilikan Manajerial, Arus Kas Operasi, dan Kompleksitas Operasi Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Agis Pratiwi; Tri Utami Lestari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.1154

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

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