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All Journal BJRM (Bongaya Journal of Research in Management) Bata Ilyas Journal of Accounting
Muhammad Yahya
Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
Humanities Economics, Econometrics & Finance Education Social Sciences

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REALISASI PERENCANAAN DAN PELAKSANAAN TATA KELOLA KEUANGAN PEMERINTAH DESA Warka Syachbrani; Muhammad Yahya
BJRM (Bongaya Journal of Research in Management) Vol 1 No 2 (2018): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v1i2.89

Abstract

This research is aimed to find out Village Financial Management in Indonesia. Descriptive qualitative research applied to analyzed primary and secondary data. The data were collected through interview and documentation technique. The data were analyzed by collecting, reducing, presenting data, concluding and verifying so the researcher can draw the final conclusion. The data validity checked by triangulation techniques and member checks. The results indicate that the management of village finances as a whole was not in accordance with the regulations. In the implementation stage, the village government has lower creativity in managing village finances.
Tinjauan Penyajian Laporan Keuangan Berdasarkan SAK-EMKM pada Koperasi Pegawai Dinas Koperasi Provinsi Sulawesi Selatan B. Nuranisa Pertiwi; Muhammad Yahya; Warka Syachbrani
Bata Ilyas Journal of Accounting Vol 1, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.888 KB) | DOI: 10.37531/bijak.v1i1.684

Abstract

Tujuan penulisan ini adalah untuk menganalisis penyajian Laporan Keuangan Koperasi Berdasarkan SAK-EMKM. Data yang diperoleh dengan menggunakan teknik wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif yaitu membandingkan antara teori yang sudah ada dengan praktek yang sesungguhnya sehingga akan dapat ditarik kesimpulan. Penelitian dilaksanakan pada Koperasi Pegawai Dinas Koperasi Provinsi Sulawesi Selatan. Hasil penelitian menyimpulkan bahwa penyajian laporan keuangan koperasi belum sesuai SAK-EMKM karena informasi yang disajikan tidak lengkap. Koperasi Pegawai Dinas Koperasi Provinsi Sulawesi Selatan belum menyusun laporan arus kas. Neraca telah disusun dengan format yang benar. Neraca disajikan dalam perbandingan dua tahun terakhir. Namun terdapat jumlah angka rekening piutang yang tidak wajar pada periode berjalan. Selain itu, dalam penyajian PHU tidak dibedakan pendapatan dari anggota dan non-anggota.The purpose of this studi is to analysis of presentation of Koperasi Indonesia financial statement Based on SAK-EMKM. The data obtained by using interview and documentation techniques. The data analysis technique used is descriptive analysis, which is comparing existing theories with actual practice so that conclusions can be drawn. The research was conducted at Koperasi Pegawai Dinas Koperasi Provinsi Sulawesi Selatan. The results of the study conclude that the presentation of cooperative financial statements is not in accordance with SAK-EMKM because the information presented is incomplete. Koperasi Pegawai Dinas Koperasi Provinsi Sulawesi Selatan has not yet prepared a cash flow report. The balance sheet has been prepared in the correct format. The balance sheet is presented in a comparison of the last two years. However, there were an unreasonable number of accounts receivable in the current period. In addition, in the presentation of PHU, income was not differentiated from members and non-members.
Pengaruh Good Corporate Governance terhadap Kinerja PT Tonasa Lines Sitti Hajar Damayanti; Muhammad Yahya; Abdul Karim
Bata Ilyas Journal of Accounting Vol 1, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1087.458 KB) | DOI: 10.37531/bijak.v1i2.1030

Abstract

The purpose of this study is to determine how much influence the principles of Good Corporate Governance have on the performance of PT. Tonasa Lines. The results of this study reveal that not all principles of Good Corporate Governance affect the performance of PT. Tonasa Lines. As the principles of Transparency and Accountabillity have a positive but insignificant effect on company performance, the principles of Responsibillity has a negative and insignificant effect on company performance, while those that support company improvement are only the principles of Independence and Iairness which have a positive and significant effect on improving company performance, in this case PT. Tonasa Lines.
Co-Authors Abdul Karim B. Nuranisa Pertiwi Sitti Hajar Damayanti Warka Syachbrani