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All Journal International Journal of Social Service and Research International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Jurnal Ilmiah Multidisiplin Indonesia
Ayu Kurnia Sari
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Analysis of Cryptocurrency Financial Reporting Based on PSAK Ayu Kurnia Sari; Vina Arnita; Hendra Saputra; Oktarini Khamilah Siregar; Rica Cahya Amalya
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 1 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i1.171

Abstract

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.
INTERNAL CONTROL IN IMPROVING PERFORMANCE AT PAWNSHOP Hendra Saputra; Ayu Kurnia Sari
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the role of internal control in improving organizational performance at the Pawnshop. The research focuses on evaluating the effectiveness of internal control components, including the control environment, risk assessment, control activities, information and communication, and monitoring. Using qualitative descriptive methods supported by interviews, document analysis, and observations, the study reveals that the internal control system implemented by the Pawnshop has been generally effective in supporting operational efficiency and reducing the risk of errors and fraud. Strong control procedures, clear division of duties, and regular monitoring contribute significantly to improving employee performance and service quality. However, several areas still require improvement, particularly related to technology-based supervision and continuous staff training. Overall, the findings indicate that a well-structured internal control system has a positive impact on enhancing performance at the Pawnshop.
Financial Statement Analysis For Cryptocurrency In Public Companies Ayu Kurnia Sari; Hendra Saputra; Saidatunur Fauzi Saidin; Ginta Puspita
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The rapid development of cryptocurrency has not only impacted the digital financial market but also the financial reporting of public companies involved in crypto asset transactions and investments. This study aims to analyze how cryptocurrency is recognized, measured, and presented in the financial statements of public companies, as well as its impact on financial performance and information transparency for investors. The research method used a descriptive qualitative approach, using literature studies and analysis of the financial statements of several international public companies that have adopted cryptocurrency in their business activities. The results show that cryptocurrency recording still faces challenges related to varying accounting standards in each country, particularly in determining fair value, asset classification, and recognizing gains and losses. The analysis also found that cryptocurrency adoption can increase potential profitability, but at the same time increases the risk of asset value volatility. Therefore, public companies integrating cryptocurrency need to implement robust internal control systems, ensure reporting transparency, and keep abreast of developments in international accounting regulations to provide relevant and reliable information to stakeholders.
Analysis of the Internal Control System for Cash Receipts at the Tirtanadi Waterworks Company, Diski Medan Branch Hendra Saputra; Ayu Kurnia Sari
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.73

Abstract

This study aims to analyse the effectiveness of the internal control system for cash receipts at the Tirtanadi Waterworks Company, Diski Medan Branch. Cash receipt activities play a crucial role in supporting the company’s operational sustainability, making an adequate internal control system essential to ensure the reliability of financial information and the safeguarding of company assets. The research employs a descriptive qualitative method by collecting data through observations, interviews, and documentation related to procedures for receiving cash from customers. The results of the study indicate that the internal control system for cash receipts at the Diski Medan Branch is generally well-implemented, as evidenced by the separation of duties, the use of authorisation procedures, and the existence of routine supervision. However, several weaknesses were identified, such as the lack of periodic evaluations, limited use of digital systems, and insufficient documentation for certain transactions, which may create opportunities for human error or fraud. Strengthening these areas is necessary to enhance the reliability and transparency of financial processes. Overall, the study concludes that while the internal control system for cash receipts is functioning adequately, improvements are still required to ensure optimal financial control and minimise risks. This research is expected to contribute to the development of better cash management practices within the company
The Role of Business Advisors and Project Management Offices in Strengthening Public Sector Accounting Systems in the KDKMP Program Ayu Kurnia Sari; Renny Maisyarah; Aulia; Siti Arifah
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.75

Abstract

The Business Advisor serves as a strategic partner, guiding financial management, planning, and human resource capacity building. The Project Management Office (PMO) ensures program implementation proceeds according to plan through monitoring, evaluation, and risk mitigation. However, the practical implementation of the Business Advisor and PMO roles often faces challenges. Key obstacles include limited understanding of public sector accounting standards among village officials, a lack of coordination in program implementation, and a lack of evaluation instruments capable of assessing the effectiveness of public sector accounting implementation in the field. The result is that the Business Advisor (BA) plays a crucial role in strengthening the public sector accounting system through technical assistance, needs analysis, and recommendations tailored to the context of regional bureaucracy. The BA helps ensure that the implementation of the Government Accounting System (SAP) and financial management mechanisms are standardized, accurate, and accountable.  The Project Management Office (PMO) plays a strategic role in coordinating all stages of the KDKMP Program, from planning, control, monitoring, and evaluation. The PMO ensures that all activities related to strengthening the accounting system are on schedule, integrated, and meet quality standards.
Peran Lembaga Amil Zakat dalam mengentaskan Kemiskinan di Indonesia Ayu Kurnia Sari; Iin Indrawati; Kholijah; Mulia Sari; Syifa Nur Siyami; Dedek Syahputra
Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 1 (2026): Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Atha Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/jimi.v2i1.166

Abstract

Penelitian ini membahas kontribusi Lembaga Amil Zakat, khususnya Badan Amil Zakat Nasional (BAZNAS), dalam pengentasan kemiskinan di Indonesia dengan fokus pada Provinsi Riau. Tingginya angka kemiskinan yang mencapai 9,36% pada Maret 2024, di tengah potensi zakat nasional sebesar Rp 327 triliun per tahun. Metode yang digunakan adalah penelitian kepustakaan (library research) dengan sumber data sekunder dari laporan BAZNAS, BPS, jurnal ilmiah, dan literatur terkait. Hasil penelitian menunjukkan bahwa program zakat produktif, seperti microfinance dan pemberdayaan UMKM, mampu menurunkan tingkat kemiskinan (P0) dan meningkatkan kesejahteraan mustahik berdasarkan Model CIBEST dan Indeks Kemiskinan FGT. Di Provinsi Riau, penurunan tingkat kemiskinan selaras dengan meningkatnya distribusi zakat produktif. Namun, dampak pada kedalaman dan keparahan kemiskinan (P1 dan P2) masih terbatas, sehingga diperlukan penguatan tata kelola, integrasi program zakat dengan kebijakan pemerintah, serta penggunaan teknologi digital. Penelitian ini menegaskan bahwa tata kelola yang baik meliputi transparansi, akuntabilitas, responsibilitas, profesionalisme, dan fairness adalah kunci efektivitas BAZNAS dalam pengentasan kemiskinan.
Co-Authors , Oktarini Khamilah Siregar Alsanah Alsanah Amanda oktavira br tarigan Anisa Annisa Sanny Aulia Dedek Syahputra Della Aureliya Eliza Rusliana Br Harahap Etriyani Karolina Br Sembiring Ginta Puspita Hafizah Khaira Nasution Hendra Saputra Hendra Saputra Indrawati, Iin Jonathan Pakpahan Kholijah Ku Halim Bin Ku Ariffin Marsaulina Sirait MIFTAHUL JANNAH Muhammad Hidayat Mulia Sari Noni Ardi Renny Maisyarah Rica Cahya Amalya Saidatunur Fauzi Saidin Sarah Monalisa Panjaitan Siti Arifah Sumariaty Br Manurung Syifa Nur Siyami Vina Arnita Vivi Oxana Putri