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All Journal KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Al-Amwal Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Teknodik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas Bina Bangsa Journal of Financial and Behavioural Accounting Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Intelektual : Jurnal Penelitian Dosen Akuntansi SOROT: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Ekualisasi Equilibrium : Journal Of Economics and Development Studies
ARDIANSYAH
Politeknik Negeri Ambon, Jln. Ir. M. Putuhena, Rumahtiga, Teluk Ambon, Kota Ambon, Maluku, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Pelatihan Teknologi Informasi untuk Penyusunan Notes to Financial Statements (CALK) pada Ponpes Darud Da'wah Wal-Irsyad Mattoaging Ardiansyah Ardiansyah
SOROT : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2022): Januari
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/sorot.v1i1.2380

Abstract

Ponpes (Pondok Pesantren) Darud Da’wah Wal-Irsyad (DDI) Mattoanging sebagai salah satu organisasi pendidikan dan sosial tentunya, tidak terlepas dari kewajiban menyusun laporan keuangan sesuai aturan yang berlaku yang berstandar. Adapun Standar yang dimaksud adalah laporan keuangan yang disertai dengan Notes to Financial Statments atau Catatan Atas Laporan Keuangan (CALK) agar dana ummat dapat dipertanggung jawabkan sesuai peruntukannya dan adanya kepercayaan masyarakat terhadap Ponpes. Laporan keuangan yang saat ini disusun pihak Ponpes belum melampirkan CALK sebagai satu kesatuan dari laporan keuangan. Padahal, CALK merupakan elemen penting dalam laporan keuangan agar tidak terjadi multi tafsir bagi pihak-pihak yang berkepentingan. Oleh karena itu, pelatihan penyusunan CALK menjadi penting diberikan terutama kepada Bendahara Ponpes yang dibawah naungan Yayasan dengan tujuan agar Bendahara Ponpes dapat membuat CALK sebagai satu kesatuan dengan laporan keuangan yang dibuat setiap periode akuntansi. Pengabdian ini dalam bentuk pelatihan untuk menjawab kendala dan hambatan Bendahara Ponpes dalam membuat CALK melalui zoom meeting yang record zoom meeting diupload via TouTube dengan status not public. Hasil dari kegiatan ini terlihat pada kemampuan Bendahara Ponpes/Yayasan memberikan uraian dan menjelaskan fungsi CALK bagi organisasi pendidikan dan sosial sehingga dapat menjaga integritas, profesionalisme dan akuntabilitas dalam mengelola dana ummat.
E Efektivitas Kartu Kredit Pemerintah Untuk Pembayaran Belanja Perjadin Ombudsman RI: indonesia Pupung Bagus Kuncoro; Ardiansyah
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.79 KB) | DOI: 10.56857/jtb.v10i1.42

Abstract

The Government Credit Card (KKP) has been designated as a method for paying bills from government partners starting in July 2019 by the Government of the Republic of Indonesia. This is regulated in the Regulation of the Minister of Finance of the Republic of Indonesia number 196/PMK.05/2018 concerning Procedures for Payment and Use of Government Credit Cards ( Sistem et al., n.t.) . The Ombudsman of the Republic of Indonesia, as one of the State Institutions that has the authority to supervise the implementation of public services in Indonesia, often makes official trips within and outside the country. This is an encouragement for the Indonesian Ombudsman to maximize the use of KKP as a method of paying for official travel expenses. The purpose of writing this scientific work is to determine the level of effectiveness of using KKP as a payment method for official travel expenses at the Indonesian Ombudsman. Researchers used a qualitative approach with a case study research design. The research was conducted at the Ombudsman of the Republic of Indonesia. Researchers used documentation and interviews as data collection methods. Participants involved consist of Commitment Making Officials, Expenditure Treasurers, KKP administrators, KKP holders and official travelers.
E Efektivitas Pengendalian Pengeluaran Kas PPLN Disperindag Jawa Timur Niken Purwadhani Putri; Ardiansyah
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v10i1.44

Abstract

In carrying out the duties and functions of governance in the government bureaucracy, one element that is an important component is matters in the financial sector. Cash disbursements are one of the elements contained in financial affairs, where cash disbursements must be carried out with great care, guided by applicable regulations, and must be managed and accounted for properly. This research was conducted with the aim of finding out cash disbursement procedures in the Foreign Trade Development Sector (PPLN Sector), which is one of the work units in the East Java Province Industry and Trade Service and how controls are implemented over cash disbursement procedures. This research was conducted using observation study methods, interviews and literature studies. The data analysis method used in this research is a qualitative descriptive method, namely interpreting and describing data related to events that occurred with respondents. It is hoped that the results of this research can be a reference for related parties to review cash disbursement procedures periodically so that cash disbursement procedures are always better and create effective, efficient and transparent financial administration.
The Effect of Tenors, Installments, Loans on Arrears, and Moderating Variables Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.5995.2023

Abstract

The research objective is to determine the effect of tenors, installments, and loans on arrears and moderating variables. This type of quantitative research. Secondary data type. The research population for customer loan data for 2017-2022 and customer loans maturing in 2022-2027 are 527 customers as a sample. The analytical method uses path analysis with the help of SmartPLS 3. The results of the study: (1) Tenors have a negative and significant effect on Arrears; (2) Tenors have a negative and significant effect on Installment; (3) Loans have a positive and significant effect on Tenors; (4) Loans have a positive and significant effect on Arrears; (5) Loan has a positive and significant effect on Installment; (6) Installment has a negative and significant effect on Arrears; (7) Loans are not significant to Arrears moderated by Installment; and (8) Tenors have a negative and significant effect on Arrears moderated by Installment. The research findings provide empirical evidence that the determinants of customer arrears that can have an impact on arrears are tenors, loans, and installments. The implication of the research results is the discovery of factors that need to be considered by the company in providing loans to customers by carefully considering the alignment between loans to tenors, then tenors to installments so that the determination is not burdensome to customers so that arrears are smaller and can increase company profitability. Recommendations for further research: (1) Conduct data analysis on consumptive and productive loans; (2) Develop variables: Remaining loan principal, Arrears of fines, and Interest arrears.
Analisis Sistem Akuntansi Persediaan Barang Pada PT. Bumi Teknik Semesta Gian Afianita Shalshabila; Ardiansyah
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 4 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i4.115

Abstract

This study aims to analyze the inventory accounting system at PT Bumi Teknik Semesta, a company facing significant challenges in inventory management. These challenges include reliance on manual recording methods, frequent overstock and stockout issues caused by discrepancies between computer data and physical stock, and the lack of employee training on inventory procedures. This research adopts a case study approach, utilizing secondary data analysis and interviews with employees involved in inventory recording processes. The findings reveal that manual recording methods lead to data inaccuracies, which disrupt inventory availability. Moreover, the lack of employee training exacerbates inefficiencies in inventory management. This study recommends implementing a computerized flowchart to replace the manual method. The implications of this research suggest that the company can adopt the proposed system to improve data accuracy, streamline processes, and address persistent overstock and stockout problems effectively
A Analisis Akuntansi Perpajakan PPh 22 atas Pengadaan Barang Pada Diskominfo Provinsi Jawa Barat Lisda Febrianti; Ardiansyah
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.185

Abstract

Introduction/Main Objectives: To determine whether the calculation, deposit and reporting of PPh 22 at the West Java Provincial Communication and Information Office are in accordance with the Regulation of the Minister of Finance No. 231/PMK.03/2019. Background Problems: Government agencies in their activities to realize the budget are not free from transactions that are subject to tax. Novelty: Conducting tests on different units of analysis related to the Regulation of the Minister of Finance No. 231/PMK.03/2019. Research Methods: Using a qualitative method with a descriptive analysis method in the form of case studies and literature studies. Findings/Results: That the deposit of PPh 22 is on time and in accordance with applicable tax regulations, it's just that there are still partners who do not have a NPWP so that the PPh 22 rate used is higher and the reporting of PPh 22 is still not on time. Conclusion: Strengthening internal policies related to tax management must be carried out by establishing clear and detailed standard operating procedures and the importance of effective and integrated management in handling tax obligations.
Analysis of The Quality of Financial Statements: a Case Study of Rutong Village in 2019-2023 Ardiansyah, Ardiansyah; Umarella, Barus; Salis, M. Rizkoni
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6104

Abstract

This study analyzes the quality of financial statements against the report on the realization of the APBDes in Rutong Country for the 2019”“2023 period. Data collection techniques are in the form of interviews and documentation. The analysis was carried out qualitatively with an evaluation approach on four aspects of financial report quality, namely relevance, reliability, ability to compare, and ease of understanding. The results of the study show that the Rutong State financial statements have fulfilled their relevance by providing useful information for decision-making, and reliability through the presentation of accurate figures. The ability to compare is reflected in the consistency of the report format from year to year, while the ease of understanding still needs to be improved through the simplification of technical terms. The study also identifies key challenges in managing financial statements, such as limitations in human resource competence and information technology implementation. This study provides recommendations for optimizing budget planning based on priority needs to reduce the deviation between budget and realization, especially in the field of development and community empowerment. Financial statements should be equipped with historical data to make it easier to analyze trends and evaluate performance. To increase participation, reports are presented with a glossary or executive summary in plain language. Regular evaluations and continuous training for village officials need to be carried out so that financial management is in accordance with standards. In addition, a focus on program efficiency and effectiveness is needed to ensure that budget allocations provide optimal benefits, especially in the areas of development and health, in order to support sustainable development.
The Effect of Fear, Anticipation, Pessimism, and Optimism on Expertise in Using MyoB Application Version 18 Ardiansyah, Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.7879.2024

Abstract

This research aims to determine the influence of Fear (X1), Anticipation (X2), Pessimism (X3), and Optimism (X4) on Expertise in Using the MyoB Application (Y). The data used is primary data. Data is processed using the Partial Least Square (PLS) method with the SmartPLS application. The findings from the 4 independent variables were that 2 variables had an effect and the other 2 variables had no effect. The variables that have an influence are Anticipation (X2) and Optimism (X4), while the variables Fear (X1) and Pessimism (X3) have no effect. This means the need for anticipatory efforts and building an optimistic nature in users because it has been empirically proven to improve their skills. The novelty of this research is the difference in the placement of the independent variables consisting of Fear, Anticipation, Pessimism, and Optimism as stand-alone variables in testing, rather than being merged into the computer anxiety and computer attitude variables. Implications for higher education leaders, especially at the study program level, in adopting curriculum adjustment policies to require the use of accounting software and provide the necessary facilities for students so as to contribute positively to the quality of skilled and efficient graduates. Recommendations for future research can: (a) Expand the range of respondents; (b) Extending the duration of the research; (c) Adding research variables; (d) Testing on respondents who have practitioner status.
Village Financial Ratio Analysis: Independence, Effectiveness, Efficiency, and Growth Ardiansyah, Ardiansyah; Abdin, Maslan; Salis, M. Rizkoni
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9126

Abstract

This study aims to analyze the financial performance of the Rutong State Government over the past five years. This study uses a descriptive quantitative approach with secondary data in the form of a report on the realization of the APBDes from 2019 to 2023. The data was analyzed using financial ratios which included effectiveness, efficiency, independence, and growth of the village's original income. The results show that the ratio of financial management effectiveness fluctuates, with most of the years in the category of less effective. The efficiency ratio shows improvement in recent years, although it has not been stable. The level of village financial independence is very low, with the dominance of transfer income in the village income structure. The growth of village real income shows a negative trend, indicating the need for a more sustainable strategy. The recommendations of this study are to optimize the original income of villages through the development of village-owned enterprises, the management of productive assets, and the improvement of village financial management capacity. The implications of the research can be a reference for the government in formulating strategic policies to support independence and sustainable village development based on empirical data
Analisis Risiko Gagal Bayar Piutang Unit Simpan Pinjam Koppeg RSU R. Syamsudin, SH Komalasari, Wulan; Ardiansyah, Ardiansyah
Jurnal Ekualisasi Vol. 6 No. 2 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/p8ae8t34

Abstract

Penelitian ini menawarkan kontribusi orisinal dalam literatur akuntansi koperasi dengan mengkaji risiko gagal bayar piutang melalui pendekatan integratif antara analisis umur piutang dan evaluasi faktor internal-eksternal secara simultan, yang belum banyak dilakukan dalam konteks koperasi simpan pinjam. Tujuan utama penelitian ini adalah untuk mengidentifikasi akar penyebab tingginya risiko gagal bayar serta menilai sejauh mana pengaruh faktor internal (manajemen koperasi, kebijakan kredit, kualitas portofolio) dan eksternal (kondisi ekonomi, tingkat persaingan, serta dinamika sosial dan demografis) terhadap kualitas piutang. Metode yang digunakan adalah analisis umur piutang berbasis data sekunder dari laporan keuangan koperasi periode 2021–2023, dengan klasifikasi piutang ke dalam empat kategori: lancar, kurang lancar, diragukan, dan macet. Hasil empiris menunjukkan bahwa strategi internal seperti kebijakan penagihan yang ketat dan pemantauan kredit yang konsisten efektif mengendalikan piutang jangka pendek, terbukti dari rendahnya piutang tertunggak <365 hari. Namun demikian, angka piutang macet >365 hari tetap tinggi, mengindikasikan lemahnya mekanisme mitigasi risiko eksternal, terutama yang disebabkan oleh mutasi kerja debitur dan kurangnya sistem informasi yang terintegrasi. Implikasi praktis dari temuan ini menegaskan pentingnya penguatan sistem pengawasan eksternal, penyempurnaan basis data keanggotaan, serta reformulasi kebijakan kredit berbasis risiko agar koperasi lebih adaptif terhadap perubahan yang memengaruhi loyalitas dan kemampuan bayar anggota.
Co-Authors Abdin, Maslan Ardiansyah Ardiansyah, Ardiansyah Ardiansyah BARUS UMARELLA Gian Afianita Shalshabila Kailola, Yunita Komalasari, Wulan Laura Stefany Nunumete Lisda Febrianti M. Rizkoni Salis Mariani Niken Purwadhani Putri Pupung Bagus Kuncoro Ventje Jeffry Kuhuparuw