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Penyuluhan Penyusunan Laporan Keuangan Menggunakan Zahir Accounting Versi 6.0 pada Bagian Keuangan PT. Andromeda Atria Wisata Surur, Sayyidah Nafiatus; Tarjo, Tarjo
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 2 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v3i2.2407

Abstract

Paper ini merupakan paper yang ditulis berdasarkan hasil pelaksanaan penyuluhan Zahir Accounting versi 6.0 pada bidang keuangan. Zahir Accounting merupakan software akuntansi yang dibuat untuk membantu proses pencatatan data transaksi perusahaan setiap hari, serta menampilkan laporan keuangan selama satu periode. Tujuan dari penyuluhan ini untuk memberikan pemahaman terkait penyajian laporan keuangan yang akurat serta proses penyusunan laporan keuangan yang efisien dan efektif. Metode yang digunakan pada program ini yaitu dengan pendekatan service learning yang dilakukan selama empat bulan di PT. Andromeda Atria Wisata yang berlokasi di Surabaya. Kesimpulan yang didapatkan pada kegiatan ini yaitu penggunaan software zahir accounting sebagai sistem yang membantu proses penyusunan pada perusahaan dapat memperbaiki kualitas laporan keuangan. Mengimplementasian software zahir accounting sangatlah mudah. Software zahir accounting dapat meminimalisir kesalahan pencatatan dan efisien dalam pengerjaan. Keamanan data keuangan lebih terjamin. Rekomendasi untuk pengguna Zahir Accounting yaitu dengan memahami konsep dasar akuntansi untuk memudahkan dalam menggunakan software dan secara berkala untuk melakukan backup data.
Pendampingan Pembuatan Website Dalam Rangka Meujudkan Keterbukaan Informasi Publik Desa Jambu, Kabupaten Tebo Zulkifli; Pratiwi, Widya; Tarjo; Hamirul; Burhanuddin; Darmawanto; Hasdani
Jurnal Pengabdian Masyarakat Gemilang (JPMG) Vol. 2 No. 4: September 2022
Publisher : HIMPUNAN DOSEN GEMILANG INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58369/jpmg.v2i4.64

Abstract

Currently the world of information technology is developing rapidly with the use of the internet which is increasingly global. The internet here as a transmitter of information, its existence has now become a human need. The benefits of the internet are quite large, especially in the world of business, entertainment and education. Jambu Village is one of the villages in Tebo Ulu District. Nangsri Village is a government agency engaged in community services experiencing problems in the system of introducing organizational structures, activities, locations, which are currently only known by the surrounding community. With the development of this Information Technology, it encourages the author to design a Website Profile of Jambu Village with the creation of this website, it is hoped that it will run well and can be felt the benefits, it will make it easier to introduce the potentials, activities, that exist in Jambu Village and the community can find out the developments that have occurred. occurred in Jambu Village, especially the community around Jambu Village and more broadly it can be known by all people in the world. The purpose of this service is to build a Website Profile of Jambu Village, Tebo Ulu District, Tebo Regency. The benefit of this service is that in addition to what is listed above, it is hoped that the existence of a Website in Jambu Village can optimize in conveying information about the potential organizational structure in Jambu Village. The method of this research is data collection, data analysis, design, programming, testing and implementation. With the construction of the Jambu Village profile website, it is easier to market products in Jambu Village so that it can be known by the wider community, especially the Jambu Village community, they don't have to come directly to Jambu Village, just look through the website to find out the information in the Jambu Village.
THE INFLUENCE OF SCHOOL PRINCIPALS' MANAGERIAL COMPETENCE AND TRANSFORMATIONAL LEADERSHIP ON THE PERFORMANCE OF STATE PRIMARY SCHOOL TEACHERS TARJO, Tarjo
Journal of Education and Leadership in Education Vol 7 No 1 (2024): JURNAL KEPEMIMPINAN PENDIDIKAN
Publisher : Universitas of Muhammadiyah Prof. DR. HAMKA Jakarta (UHAMKA University)

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

Abstract

The aim of this research is to analyze: 1) The direct influence of the principal's managerial competence on the performance of public elementary school teachers in Larangan District, Tangerang City. 2) The direct influence of transformational leadership on the performance of public elementary school teachers in Larangan District, Tangerang City. 3) The direct influence of the principal's managerial competence on the transformational leadership of the Larangan District Public Elementary School, Tangerang City. The method used in this research is a causal survey research method with path analysis techniques. The population in this study were all ASN teachers at public elementary schools in Larangan District, Tangerang City, totaling 135 ASN teachers with a sample of 100 ASN teachers taken at random (proportional random sampling). Based on the results of the analysis, it is proven that: 1) There is a positive and significant direct influence of the principal's managerial competence on the performance of state elementary school teachers in Larangan District, Tangerang City. 2) There is a direct positive and significant influence of the transformational leadership on the performance of public elementary school teachers in Larangan District, Tangerang City. 3) There is a direct positive and significant influence of the principal's managerial competence on the transformational leadership of state elementary school teachers in Larangan District, Tangerang City.
Diskursus Publik Mengenai Regulasi Garam di Indonesia Fallicia Evangeline, Maria; Anggono, Alexander; Tarjo
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.847

Abstract

This research examines Indonesia's dependence on salt imports and public discourse on salt regulation. Using Critical Discourse Analysis (CDA) and process tracing, this study examines the public discourse on the national salt regulation by highlighting shortcomings and public dissatisfaction. The study aims to understand public perceptions of the regulation, its impact on consumer and industry behavior, and the challenges and opportunities for stakeholders. The results show that the majority of public opinion is negative towards government regulations, indicating weaknesses in the implementation and effectiveness of regulations. These findings indicate that regulations are not yet optimal and require stricter enforcement and in-depth evaluation. The study suggests additional steps for the development of the local salt industry and the importance of coordination between the government, industry, salt farmers and other stakeholders for a successful national salt industry development strategy.
Pendampingan Character Building Warga Binaan Pemasyarakatan Klas IIB Muara Bungo Sari, Mela; Afriani, Fina; Sofa, Ade; Yasmir, Yasmir; Tarjo, Tarjo; Ulum, Panji; Rahmi, Helva; Juniarsih, Delvita; Elsyra, Nova
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 4 (2024): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i4.932

Abstract

Character Building Warga Binaan Pemasyarakatan bertujuan agar terjadi peningkatan potensi dasar Narapidana agar berfikiran baik, berperilaku baik, memperoleh persepktif baru dan bersikap optimis akan masa depan, Penerapan perilaku hidup sehat dengan menjaga pola hidup sehari-hari, berkurangnya jumlah residivis, penerimaan diri terhadap kekurangan dan kelebihan, serta kemampuan untuk kontrol diri dan memiliki tujuan serta prinsip hidup. Pelaksanaan Pengabdian Masyarakat dilaksanakan dengan 2 macam metode, pertama metode Diseminasi dan kedua metode Pendampingan. Pendampingan yang diberikan berupa Refleksi Diri agar membantu narapidana memperoleh perspektif baru dan hikmah dari hal-hal yang telah dialami dan bersikap optimis akan masa depan. Berbagai penerapan metode tersebut berdampak pada peningkatan pengetahuan, inisiatif dan kemauan Warga Binaan Pemasyarakatan untuk berkomitmen dalam membentuk diri yang positif dengan memperbaiki diri baik dari aspek Kesehatan, agama, hukum dan psikologis.
Sustainable Strategy, Risk Management, and Financial Performance of Tourism Operators Tarjo Tarjo; Alexander Anggono; Jamaliah Said; Abdul Halim; Eklamsia Sakti
Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Vol. 18 No. 1 (2024): JKI Edisi Juni 2024
Publisher : Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47608/jki.v18i12024.77-94

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The primary purpose of writing this paper is to empirically demonstrate the role of risk management in mediating the relationship between sustainable strategies and the financial performance of tourism operators comprising hotels, homestays, restaurants, and cafes. Researchers distributed a set of questionnaires to tourism operators in Indonesia and obtained two hundred and fifty respondents. Data was analyzed using Structural Equation Modeling - Partial Least Square (SEM PLS). The statistical tool employed is WarpPLS version 7.0. The first finding of the research is that sustainable strategies have a significant positive impact on the sustainable financial performance of tourism operators. Second, a sustainable approach has a significant positive effect on risk management. Third, risk management has a significant positive impact on the sustainable financial performance of tourism operators. The main discovery of this research is that risk management successfully serves as a mediator in the relationship between sustainable strategies and the financial performance of tourism operators.
Trend Analysis and Research Opportunities in Artificial Intelligence Ethics for Fraud Detection Mudhories, Moh Abqori; Tarjo, Tarjo; Haryadi, Bambang; Zihan, Gao
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.28740

Abstract

This study provides a bibliometric analysis of ethical considerations in AI applications for fraud detection based on data from ScienceDirect spanning 2020 to 2024. The analysis identifies “artificial intelligence” as a core focus in the literature, alongside a marked increase in attention to ethical concerns, including data privacy, transparency, and accountability. Additionally, the study reveals progress in applying advanced technologies like blockchain, ChatGPT, and fintech within fraud detection frameworks, which increasingly demand ethical scrutiny. Key findings emphasize the necessity for comprehensive ethical frameworks to ensure transparency, accountability, and public trust in AI-driven fraud detection systems. Practical implications suggest that organizations should prioritize ethical dimensions within AI strategies, enhancing both trust and the effectiveness of detection mechanisms. By using bibliometric analysis, this study finds new trends and gaps in the ethical aspects of using AI to find fraud, which adds new information that hasn’t been fully explored in other studies.
Abusive earnings management dan Kinerja Perusahaan: Kasus di Sektor Kesehatan Periode 2017-2022 Sakti, Eklamsia; Tarjo, Tarjo; Maduratna, Enggal Sari; Firdaus, Nailufar
Neo-Bis Vol 13, No 2 (2024): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i2.28899

Abstract

Penelitian ini bertujuan mencari bukti emipiris pengaruh abusive earnings management terhadap kinerja perusahaan. Metode penelitian menggunakan kuantitatif dengan sumber data dari laporan keuangan yang disediakan oleh Bursa Efek Indonesia. Obyek penelitian adalah perusahaan sektor kesehatan dari tahun 2017-2022. Jumlah sampel sebanyak 72 data laporan keuangan. Teknik analisis data menggunakan regresi data panel. Abusive earnings management diproksikan dengan Accrual Earnings Management, discresionari dari arus kas (CFO), beban (DISEXP), dan biaya produksi (PROD). Di sisi lain, kinerja perusahaan diproksikan dengan Return on Asset (ROA) dan Net Profit Margin (NPM). Hasil regresi data panel membuktikan bahwa DISEXP berpengaruh signifikan negatif terhadap ROA dan NPM. Sementara itu, AEM, CFO, dan PROD tidak berpengaruh terhadap ROA dan NPM.
ANALISIS BENEISH M-SCORE DALAM MENDETEKSI INDIKASI FRAUD LAPORAN KEUANGAN Anggraeni, Fitri Nur; Tarjo
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.104

Abstract

This research aims to detect indications of fraud in a financial report using the Beneish M-Score. PT TIMAH Tbk is a mining sector company used as the object of this research. This type of research is a case study with a descriptive approach. The kind of data used is secondary data in the form of the annual financial report of PT TIMAH Tbk for 2018 - 2022. The data collection method uses literature study and documentation methods to obtain the required data. The data analysis technique uses the Beneish M-Score Model with index ratio analysis techniques. The research results show that in 2018 and 2019, PT TIMAH Tbk was classified as a manipulator company, while in 2020, 2021, and 2022, it was classified as a non-manipulator company. At PT TIMAH Tbk, all the DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA ratios prove that there are indications of financial report fraud, so these ratios can be used as a tool to detect fraud in PT TIMAH Tbk's financial reports.
PENGARUH SPI, SAKD, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH Chair, Zalsa Bila Maulida Kemal; Tarjo
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.103

Abstract

Research aims: This research aims to determine the influence of the internal control system, regional financial accounting system, and information technology on the quality of financial reports in the Bangkalan Regency Government. Design/Methodology/Approach: The sample selection method used purposive sampling and obtained a sample of 89 respondents from Bangkalan Regency Government. The analysis technique uses multiple linear regression and is processed using SPSS Statistics 23.0. Research findings:  This research indicates that the internal control system and the use of information technology significantly affect the quality of financial reports. Meanwhile, the regional financial accounting system does not affect the quality of financial reports. Theoretical contribution/Originality: This study introduces a new variable, namely Utilization of Information Technology, to examine the impact of internal control systems, regional financial accounting systems, and the utilization of information technology on the quality of financial reporting in local governments in urban areas. Practitioner/Policy implication: The study offers recommendations for local governments to enhance internal controls, optimize regional financial accounting systems, and utilize technology to improve financial reporting quality. These findings can also guide policymakers in creating regulations that promote accountability and transparency in financial management practices.
Co-Authors Abdul Halim Ach Fawaid As'ad Achdiar Redy Setiawan Achmad Fawaid Asad Ade Sofa Afriani, Fina Ahmad Taufiq Masbuhin Akhmad Jauhari Alexander Anggono Alexander Anggono, Alexander Anang Suwito Anang Suwitoyo Anggraeni, Fitri Nur Anita Anita Anton, Masri Anuar, Rosihan Aprilia Kardianzah Putri Ariyanto, Arianto Bambang Hariyadi Bambang Haryadi Bambang Haryadi Beni Pradinata Burhanuddin Carolina, Anita Chair, Zalsa Bila Maulida Kemal Chatarina Umbul Wahyuni Darmawanto Darmawanto, Darmawanto Dessy Dwi Fitra Nova Dewi Amalia Elita Aprilianty Elsyra, Nova Emi Rahmawati Erfan Muhammad Erfan Muhammad, Erfan Fallicia Evangeline, Maria Feni Fartiana Akbar Firdaus, Nailufar Greska Redielano Ramadan Ha Esdhona Hadi Avianto Hamidah Nayati Utami Hamirul Hamirul Hamirul, Hamirul Haryadi, Bambang Hasdani Hasdani, Hasdani Hibatullah, Alfazaki Ikbaar Hidayat, Nanang Al Ifa Diah Aprillia Indra Prayitno Ira Widyastuti Jamaliah Said Joko Sunaryo, Joko Juniarsih, Delvita Khy’sh Nusri Leapatra Chamalinda M, Ariyanto Maduratna, Enggal Sari Mardansyah . Mela Sari, Mela Moh. Riskiyadi Mohammad Nizarul Alim Mudhories, Moh Abqori Muhamad Nasir, Muhamad Muhammad Nasir Mumtazah Al’Amani, Yasmin NENDIARIE, SONLY Nur Endah Nur Endah, Nur Panji Ulum Poiran, Poiran Prasetyono Prasetyono Putri, Aprilia Kardianzah Rahmi, Helva Ramli, Bakhtiar Rita Yuliana Rusnaini, Sasmita Said, Jamaliah Sakti, Eklamsia Sasmita Rusnaini Siti Musyarofah Siti Nurkholifah Bunadi Surur, Sayyidah Nafiatus Syah Amin Albadry Syahroh, Maftukah Zain Taher Al habsji Ulum, Panji Veni Nopeanti Widya Pratiwi Wiji Astika, Yulia Wismar, Teta Yasmir, Yasmir Z, Zahlimar Zihan, Gao Zulkifli Zulkifli Zuraidah Mohd Sanusi