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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis
L. Takdir Jumaidi
Universitas Mataram
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL GAJI KARYAWAN Supriani Supriani; Baiq Anggun Hilendri L; L. Takdir Jumaidi
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3330

Abstract

 This research was conducted to see the level of use of the payroll accounting information system that has been implemented by the Bureau of Logistics Bureau of the West Nusa Tenggara regional division regarding the system for recording and calculating payroll which is carried out using the Enterprise Resource Planning (ERP) system and the Payroll system component in the ERP system as a payment system. The researcher aims to determine the effect of the payroll accounting information system on the internal control of employee salary payments at the regional division of the Regional Bureau of Logistics Housing Bureau of West Nusa Tenggara. The sample in this study was 40 employees who were taken based on a purposive sampling technique or several criteria; 1) Located and placed in the NTB regional office, 2) Has duties or positions in the SPI, HR, and finance sections in the NTB regional office, and 3) Has worked for more than one year. Data analysis in this study used SPSS 26 to test the research instrument and used simple linear regression analysis. The results showed that the payroll accounting information system variable had a t count of 8.296 > t table of 2.021 (sig. α/2=0.05/2=0.025 and df=40) with an unstandardized beta coefficient of 0.803 and a significance level of 0.0000 smaller than 0.05, then H1 is accepted. This means that the accounting information system has a significant positive effect on the effectiveness of internal control over employee salaries. Thus the hypothesis in this study is declared proven or accepted. This shows that the higher the use of the payroll accounting information system, the higher the level of effectiveness of internal control of employee salaries at Perum Bulog. Keywords: Accounting Information System, payroll and Internal Control System  Effectiveness
Training and Assistance of Village-Owned Enterprises (BUMDES) Financial Reporting in Kekeri Village, West Lombok Victoria K. Priyambodo; L. Takdir Jumaidi; Paradisa Sukma
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.13962

Abstract

Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.
Co-Authors Baiq Anggun Hilendri L Paradisa Sukma Supriani Supriani Victoria K. Priyambodo