Claim Missing Document
Check
Articles

Found 3 Documents
Search

Perbaikan Pembukuan dan Pelatihan Penyusunan Laporan Keuangan Pada Lembaga POS PAUD Kenanga Kapanewon Nanggulan Devi Shinta Nur Isnaeni Shinta; Endang Sri Utami
Rengganis Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2023): Mei 2023
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v3i1.304

Abstract

School financial management consists of various activities that organize school finances starting from planning, bookkeeping, spending, monitoring and accountability of school finances. In carrying out these activities, financial managers experience difficulties in the process due to the factor of knowledge that is not optimal. The purpose of this service is to introduce accounting knowledge to facilitate the preparation of financial reports, help improve the preparation of transactions into bookkeeping and provide assistance in preparing financial reports using Microsoft Excel at POS PAUD Kenanga institutions. This activity was carried out through three stages, namely the planning stage, the implementation stage and the evaluation stage. The planning stage begins with a location survey, preparing a permit to carry out activities, identifying problems then preparing training materials. The implementation stage is carried out by educating material about bookkeeping and simple financial reports then there is a question and answer session or discussion and providing assistance in preparing financial reports based on Microsoft Excel. The evaluation results of this training activity show that it has run well in accordance with the objectives set.
PENGARUH PROFITABILITAS, SOLVABILITAS, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR MANUFAKTUR BEI PERIODE 2020-2021 Windy Tosiana; Endang Sri Utami
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 2 (2023): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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

Abstract

Audit delay is the amount of time that must pass before the audited financial statements can be completed. This amount of time is based on the number of days that must elapse before the independent auditor can complete his report on the annual financial statements. This study aims to determine the effect of profitability, solvency, audit tenure, and KAP reputation on the length of time auditing manufacturing companies on the IDX for the 2020-2021 period. The purposive sampling method was used to select the sample for this study. The use of multiple regression analysis is used in conducting data analysis. According to the findings of this study, audit delay is not at all affected by company solvency or audit tenure; on the other hand, KAP's profitability and reputation affect audit delay.
Edukasi Penyusunan Laporan Keuangan Berbasis Digital Pada UMKM Usaha Batako UD Lancar Rejeki Di Desa Krogowanan, Kecamatan Sawangan Anggi Oktavia Aryani; Endang Sri Utami
Jurnal Pelayanan Hubungan Masyarakat Vol. 1 No. 2 (2023): Juni : Jurnal Pelayanan Hubungan Masyarakat
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jphm-widyakarya.v1i2.664

Abstract

Technology is developing very fast, until now it has entered the digital era. Where UMKM actors are expected to be able to adapt and utilize technology for business progress. However, in reality, many UMKM actors find it difficult to adapt technology, so they still use manual methods which are less effective. Therefore, the purpose of this service is to help the UMKM Batako Business named UD Lancar Rejeki located in Krogowanan Village, Sawangan District, Magelang Regency, so that they can record their business financial transactions digitally using the BukuKas application via Smartphone. In its business processes, financial transactions at UD Lancar Rejeki are still recorded in a simple manner and are not in accordance with a standard structure. The method used in this activity is the direct mentoring method, which starts with providing socialization on the use of the Cash Book application, then direct practice until it is successfully implemented. Activities carried out smoothly and can provide insight and train the skills of partners in implementing digital-based financial reports. After the training activities are completed, partners are able to use the Cash Book application in recording transactions, making financial records and financial reports, and can find out the cost of goods sold and profit and loss