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Pengaruh Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada KPRI Universitas Negeri Malang Syamsul Bahri; Triyanti Maulidiyah; Khojanah Hasan; Endah Puspitosarie
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemanfaatan sistem informasi akuntansi, sistem pengendalian internal terhadap kualitas laporan keuangan. Jumlah responden dalam penelitian ini adalah 123 responden dengan menyebarkan kuisoner google form. Metode yang digunakan dalam penelitian ini adalah proportional sampling atau sampling berimbang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan teknik IBM SPSS versi 26. Hasil penelitian menunjukan bahwa penerapan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang dan sistem pengendalian internal berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang

EKSISTENSI PRODUKTIVITAS USAHA MELALUI IMPLEMENTASI ASPEK MANAJEMEN PADA UKM BENGKEL LAS BUBUT Adya Hermawati; Endang Fatmawati; Teguh Setiawan Wibowo; Syamsul Bahri
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i1.1367

UKM Bengkel Las Bubut di Kelurahan Merjosari, Kecamatan Lowokwaru, Kota Malang memiliki permasalahan yaitu masih lemahnya aspek manajerial yang mengakibatkan sulit berkembang dan minim profit. Tata kelola manajerial, keuangan, dan pemasaran belum memenuhi standar usaha yang sehat dan unggul. Dari identifikasi permasalah yang beragam, maka solusi yang ditawarkan ialah berfokus pada penguatan usaha melalui implementasi aspek manajemen yang terbagi menjadi 3 (tiga) bagian, yaitu pelatihan dan pendampingan manajerial penyusunan standar operasional prosedur, penyusunan laporan keuangan sederhana berbasis akuntansi UKM, dan penyusunan pemasaran digital maupun online. Selain itu, evaluasi secara berkelanjutan turut menjadi salah satu aspek semakin berkembangnya UKM Bengkel Las Bubut. Hasil dari Program Pengabdian kepada Masyarakat ini menujukkan bahwa Mitra UKM dapat mengikuti dengan baik terkait pendampingan dan pelatihan aspek manajemen. Mitra UKM secara mandiri mampu mengimplementasi secara berkelanjutan semua kegiatan sebagai bentuk apreasi kepada tim pengabdian. Â Abstract. The Lathe Welding SME in Merjosari Village, Lowokwaru District, Malang City has a problem, namely the weak managerial aspects which result in difficulty developing and minimal profit. Managerial, financial, and marketing governance has not met the standards of a healthy and superior business. From the identification of diverse problems, the solution offered is to focus on strengthening the business through the implementation of management aspects which are divided into 3 (three) parts, namely training and managerial assistance in the preparation of standard operating procedures, preparation of simple financial reports based on SME accounting, and preparation of digital and online marketing. In addition, continuous evaluation is also one aspect of the growing of Lathe Welding SMEs. The results of this Community Service Program show that SME Partners can follow well related to mentoring and training on management aspects. SME partners are independently able to implement continuously all activities as a form of appreciation to the service team.

Analisis Sistem Pengendalian Internal Pada Proses Penggajian Dan Pengupahan Dengan Studi Kasus Pada PT. Semesta Gemilang Karyatama (Sgk Plywood) Ahmad Syaâ€™roni; Syamsul Bahri; Dwi Anggarani; Irfan Fatoni
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1463

The internal control system for payroll and wages is a system to control and minimize the occurrence of problems in the payroll and wage process. The occurrence of dual duties, authorities and responsibilities in PT. Semesta Gemilang Karyatama (SGK Plywood) is a problem that can arise within the company. The purpose of this study was to analyze the internal control system in the payroll and wage processes of PT. Universe Gemilang Karyatama (SGK Plywood). this is done to find out the payroll and wage control system that is applied then to analyze the factors that lead to potential problems at PT. Semesta Gemilang Karyatama (SGK Plywood) and provide suggestions for improvements to the existing system. This research was conducted using descriptive and qualitative methods by collecting data through direct observation of objects, interviews with relevant sources, analyzing existing documents. From the research results, PT. Semesta Gemilang Karyatama (SGK Plywood) is still not implementing good practices in accordance with existing elements with dual responsibilities and authorization fully charged to the leadership so that existing controls are still not optimal. By separating the responsibilities properly and the responsibility is given to the competent part in their field to authorize it can minimize errors that can occur at PT. Universe Gemilang Karyatama (SGK Plywood).

Pendampingan Strategi Digital Marketing Sebagai Upaya Meningkatkan Daya Tarik Wisata Kampung Gerabah Penanggungan Niken Paramita; Rahayu Puji Suci; Syamsul Bahri; Daiva Permana; Aura Chaerani; Widiya Rahmawati
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i1.630

This research aims to accompany and develop digital marketing strategies as an effort to increase the tourist attraction of Pananggungan Pottery Village in Malang. Research methods include field observations to analyze conditions, potential and challenges in the village, interviews with various parties including local communities, pottery craftsmen, village administrators, tourists and related stakeholders, as well as FGDs to obtain input and suggestions regarding tourism development strategies. These results are the basis for developing development strategy recommendations, which are then complemented by digital marketing training assistance for the community and tourism actors. By implementing a targeted digital marketing strategy, this research seeks to strengthen the existence of Pananggungan Pottery Village as an attractive and sustainable tourist destination. The methods used in this research involve a series of qualitative approaches, including field observations, interviews with key stakeholders, and FGDs. Field observations provide a comprehensive picture of village conditions, while interviews provide an opportunity to hear the voices of various stakeholders. FGDs were held to gather ideas and further input from stakeholders. Recommendations for tourism development strategies are strengthened by accompanying digital marketing training as a concrete step in implementing the proposed solutions.

Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAP Nomor 07 Pada Puskesmas Ciptomulyo Kota Malang Aldy Krisbiantoro; Syamsul Bahri; Hartini Prasetyaning Pawestri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5366

Puskesmas memiliki aset tetap seperti alat medis dan fasilitas kesehatan lainnya yang menjadi pendukung serta berpengaruh cukup besar terhadap keselamatan dan kesehatan masyarakat. Oleh karena itu, untuk menghindari kesalahan penyajian material yang dapat menyebabkan ketidakakuratan informasi dan mempengaruhi keputusan pengguna laporan keuangan, maka proses pencatatan dan penyajian aset tetap harus sesuai dengan Standar Akuntansi Pemerintahan yang berlaku saat ini. Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi aset tetap pada Puskesmas Ciptomulyo Kota Malang dengan PSAP Nomor 07. Pada penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Analisis data yang digunakan melalui proses reduksi data, penyajian data, hingga penarikan kesimpulan. Dari hasil penelitian ini menunjukan bahwa penerapan akuntansi aset tetap yang meliputi pengakuan, pengukuran, penyusutan, penghentian, dan penyajian yang dilakukan oleh Puskesmas Ciptomulyo Kota Malang pada prinsipnya sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07. Tetapi terdapat kekurangan dalam penyajiannya terkait informasi penyusutan yaitu pada masa manfaat atau tarif penyusutan aset tetap.

Diversifying Flower Farming Business Towards Agrotourism (Situational Analysis of Community Service Activities in Batu Malang City): Diversifikasi Bisnis Pertanian Bunga Menuju Eduagrowisata (Analisis Situasional Kegiatan Pengmas di Kota Batu Malang) Syamsul Bahri; Nurida Finahari
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 1 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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

Tourism based on the natural potential attraction is increasingly popular, especially for urban residents. This is based on a perceptive need for natural nuances which are believed to provide body refreshment through clean air. Agrotourism is one of this tourism type icons. Agrotourism adds its appeal to the attraction of expanses of plants (flowers, herbs and fruit) which are at various stages of growth and the activity of picking fruit directly from the trees. Although agrotourism also has several other common problems with natural tourism, this tourist attraction offers affordability for all groups. The fans have a wide spectrum, they don't know the season, and visitors always come even during the pandemic. This represents great potential for development efforts. Referring to the aim of agrotourism to expand knowledge (educational programs), experience, recreation and marketing of agronomic products, the general development of agrotourism potential is towards the commercialization of recreation and business management. The knowledge aspect (educational program) has not been touched much. Community service activities can be designed to develop agrotourism in the Sidomulyo Batu Malang area into the realm of eduagrotourism, namely tourism based on biology education, in line with the village's target of becoming an Educational Tourism Village. The aim of the activity can be directed at preparing activity partners to be able to display educational tourism attractions - edugrotourism - from nursery activities to marketing plant products, especially targeting children and students. This is in accordance with the latest education policy regarding Independent Learning and thematic curriculum.

Review of Community Service Activities Themed Capital for Micro, Small and Medium Enterprises (UMKM): Ulasan Kegiatan Pengabdian Masyarakat Bertemakan Pemodalan Usaha Mikro Kecil dan Menengah (UMKM) Dharmayanti Pri Handini; Endah Puspitosarie; Alfiana; Syamsul Bahri
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 3 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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

The capital aspect is one of the problems in the micro, small and medium enterprise (MSME) sector. This capital problem has become a theme or topic for community service activities in higher education circles. A review can be carried out as a form of study that is useful for similar activities. The aim of writing this article is to obtain the results of a review of community service activities with the theme of MSME capital. The review was carried out by searching publications for the last 5 years. Reviews are carried out in categories of number of activities per year, activity themes and partners/target groups. The results of the review show that the number of activities tends to increase every year. Information and access to capital are the main themes of the activity with MSME groups as partners or activity targets.

Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAP Nomor 07 Pada Puskesmas Ciptomulyo Kota Malang Aldy Krisbiantoro; Syamsul Bahri; Hartini Prasetyaning Pawestri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5366

Puskesmas memiliki aset tetap seperti alat medis dan fasilitas kesehatan lainnya yang menjadi pendukung serta berpengaruh cukup besar terhadap keselamatan dan kesehatan masyarakat. Oleh karena itu, untuk menghindari kesalahan penyajian material yang dapat menyebabkan ketidakakuratan informasi dan mempengaruhi keputusan pengguna laporan keuangan, maka proses pencatatan dan penyajian aset tetap harus sesuai dengan Standar Akuntansi Pemerintahan yang berlaku saat ini. Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi aset tetap pada Puskesmas Ciptomulyo Kota Malang dengan PSAP Nomor 07. Pada penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Analisis data yang digunakan melalui proses reduksi data, penyajian data, hingga penarikan kesimpulan. Dari hasil penelitian ini menunjukan bahwa penerapan akuntansi aset tetap yang meliputi pengakuan, pengukuran, penyusutan, penghentian, dan penyajian yang dilakukan oleh Puskesmas Ciptomulyo Kota Malang pada prinsipnya sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07. Tetapi terdapat kekurangan dalam penyajiannya terkait informasi penyusutan yaitu pada masa manfaat atau tarif penyusutan aset tetap.

Pengaruh Pengungkapan Corporate Social Responsibility, Likuiditas dan Profitabilitas terhadap Harga Saham pada Perusahaan Sektor Basic Material yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Hardina Rahmawati; Syamsul Bahri; Hartini Prasetyaning Pawestri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.20076

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, likuiditas dan profitabilitas terhadap harga saham. Data yang digunakan adalah laporan keuangan dan laporan tahunan dari dua puluh dua perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia selama 2019-2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode regresi data panel dengan menggunakan program stata/mp 17. Variabel independent pada penelitian ini adalah CSR yang diukur dengan indeks Global Reporting Initiative (GRI) G4, likuiditas yang diukur dengan rasio lancar (current ratio), dan profitabilitas yang diukur dengan return on assets. Variabel dependen dalam penelitian ini adalah harga saham yang diukur dengan harga penutupan (closing price). Hasil penelitian menunjukkan bahwa CSR, likuiditas dan profitabilitas secara parsial dan simultan tidak berpengaruh terhadap harga saham

Ketidaksetaraan Ekonomi dan Dampak Sosial Dari Adat Belis Perspektif Akuntansi Budaya di Suku Dawan R, Kabupaten Malaka, Nusa Tenggara Timur (NTT) Kristina Desy Funan; Ana Sopanah S; Syamsul Bahri; Khojana Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3429

This study examines the cultural practice of Belis among the Dawan R community in Malaka Regency, East Nusa Tenggara (NTT), from the perspective of cultural accounting, focusing on its economic inequality and social impact. Belis, a customary dowry given by the groom’s family to the bride’s family, holds significant cultural value but often results in economic burdens and social stratification. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving traditional leaders, local communities, and government representatives. The findings reveal that while Belis reflects local wisdom and strengthens family ties, it also contributes to financial hardship, reinforces gender inequality, and leads to various social issues such as labor exploitation, debt, early marriage, and domestic violence. From a cultural accounting perspective, Belis can be analyzed through the stages of identification, measurement, and communication, representing a form of economic transaction rooted in local tradition. This research recommends policy reform and community education to harmonize cultural preservation with economic and social justice, including setting reasonable limits on Belis, promoting non-monetary alternatives, and increasing economic literacy.

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