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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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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.
A Analisis Komparatif Artificial Intelligence: ChatGPT, Gemini, dan Prefelixy sebagai Media Pembelajaran Ardiansyah Ardiansyah; Abdin, Maslan; Salis, M. Rizkoni
Jurnal TEKNODIK Jurnal Teknodik Vol. 28 No. 2, Desember 2024
Publisher : Pusat Data dan Teknologi Informasi Kementerian Pendidikan Kebudayaan, Riset dan Teknologi

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Abstract

This study aims to analyze the comparative performance of three AI platforms (ChatGPT, Gemini, and Perplexity) as learning media for Accounting 1, based on the Sub-CPMK outlined in the Semester Learning Plan (RPS). The research employs a Qualitative Comparative Analysis (QCA) method, evaluating platform responses using six criteria: accuracy, clarity, coherence, engagement, scalability, and informativeness. The results reveal that ChatGPT scored the highest (96%), followed by Gemini (92%) and Perplexity (91%). ChatGPT excels in clarity, engagement, and informativeness; Gemini shows strength in scalability, while Perplexity performs consistently in accuracy and coherence. This study highlights the importance of adaptive and collaborative AI utilization in Accounting 1 learning to enhance educational quality while ensuring ethical and secure usage.
PENGARUH E-FILING TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI POLITEKNIK NEGERI AMBON Kailola, Yunita; Kuhuparuw, Ventje Jeffry; Ardiansyah, Ardiansyah
Equilibrium: Journal of Economics and Development Studies Vol 1 No 2 (2024): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.1.2.55-65

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh e-filing terhadap kepatuhan penyampaian SPT Tahunan Wajib Pajak Orang Pribadi (WP OP) pada Pegawai Politeknik Negeri Ambon. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan linier sederhana. Urgensi penelitian ini berdasarkan data Kantor Pelayanan Pajak (KPP) Pratama Ambon, banyak wajib pajak yang tidak patuh dalam menyampaikan laporan SPT tahunan, dalam 3 tahun terakhir. Berbagai program telah diupayakan untuk meningkatkan kepatuhan penyampaian SPT Tahunan, guna memenuhi target dan kewajiban konstitusi. Salah satu instansi pemerintah yang telah menerapkan sistem penyampaian Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi (WP OP) adalah Lembaga Pendidikan Politeknik Negeri Ambon. Penyampaian SPT Tahunan melalui sistem E- filing telah dilaksanakan sejak berlakunya peraturan mengenai E-filing oleh Direktorat Jenderal Pajak, sehingga setiap pegawai wajib menyampaikan laporan SPT tahunan Wajib Pajak Orang Pribadi. Hasil yang diperoleh dengan menggunakan software SPSS 29 untuk mengolah data adalah diperoleh koefisien determinasi sebesar 0,868 yang menunjukkan bahwa terdapat pengaruh e-filing terhadap kepatuhan penyampaian SPT tahunan wajib pajak orang pribadi pada pegawai Politeknik Negeri Ambon sebesar 86,8% sedangkan sisanya sebesar 13,2% dipengaruhi oleh variabel lain di luar penelitian. Berdasarkan hasil tersebut dapat disimpulkan bahwa pengaruh e-filing berpengaruh terhadap Kepatuhan Penyampaian SPT Tahunan Wajib Pajak Orang Pribadi kepada Pegawai dari Politeknik Negeri Ambon.
Akuntabilitas Pengelolaan Obat Rusak dan Kedaluwarsa Ditinjau dari Perspektif Akuntansi pada Puskesmas Sungai Apit Mariani; Ardiansyah
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.203

Abstract

Introduction/Objective: This study discusses the recording and reporting of damaged and expired drugs at the Sungai Apit Health Center, Sungai Apit District, Siak Regency, Riau Province. Background of the Problem: Damaged and expired drugs are still found every year with a fairly large loss value. In 2023, the recorded loss due to damaged and expired drugs reached IDR 9,040,308, while in 2024 it increased to IDR 10,490,122. Novelty: This study is the initial basis for updating the reporting system for damaged and expired drugs at the Sungai Apit Health Center. Research Method: This study uses a descriptive quantitative method with a documentation and direct observation approach. Data are analyzed based on the value of losses due to damaged and expired drugs. Findings/Results: The results of the study indicate that although there was a decrease in the value of losses from 2022 to 2023, the recording and reporting system is still not optimal. Conclusion: This study concludes that a more modern, accurate, and efficient recording and reporting system is needed to reduce losses and support decision making in drug management in health centers
Efektivitas dan Efisiensi Anggaran pada Sekolah Staf dan Pimpinan Lembaga Pendidikan dan Pelatihan Polri Ardiansyah, Ardiansyah
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.58-72

Abstract

This research aims to analyze the effectiveness and efficiency of budget absorption at the School for Staff and Leadership of the Republic of Indonesia Police Education and Training Institute (Sespim Lemdiklat Polri) in 2021-2022. The research data is secondary data from Budget Realization Reports for 2021 and 2022, obtained directly from the research object. The research method used is descriptive quantitative. This research found that 2021 budget absorption performance could have been better, as shown in the ULP (Food Sides) & Extra Fooding program, Sespimmen educational operations, and Sespimmen KKL (Field Work Lecture) costs. Meanwhile, in 2022, budget absorption performance will still not be optimal for the ULP & Extra Fooding program. It is because the COVID-19 pandemic allows learning/training activities at the National Police Sespimmen to be carried out online, thereby allowing for savings and budget absorption that could be more optimal. Due to limited data, this research cannot measure effectiveness and efficiency based on the number of programs or activities. So, effectiveness and efficiency analyses are only based on budget data and actual expenditure. Therefore, suggestions for further research are to analyze the effectiveness and efficiency of spending by comparing the number of programs or activities. So, the effectiveness and efficiency of spending per unit program or activity can be seen.
Co-Authors Abdin, Maslan BARUS UMARELLA Gian Afianita Shalshabila HINDRI FEBRI ANA SARI Kailola, Yunita Komalasari, Wulan Laura Stefany Nunumete Lisda Febrianti M. Rizkoni Salis Mariani Niken Purwadhani Putri Pupung Bagus Kuncoro Ventje Jeffry Kuhuparuw Ventje Jeffry Kuhuparuw