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All Journal Jurnal Ilmu-Ilmu Perikanan dan Budidaya Perairan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian Nasional Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Dzulhasni, Sahilly
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PELATIHAN KOMPUTER AKUNTANSI MENGGUNAKAN ACCURATE BAGI GURU SMK DI LAMPUNG TIMUR Dewi, Dian Nirmala; Asliana, Endang; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo; Dzulhasni, Sahilly; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3456

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi para guru SMK di bidang komputer akuntansi menggunakan software akuntansi Accurate Online. PKM ini juga bertujuan untuk membantu para guru SMK mengembangkan bahan ajar untuk praktikum komputer akuntansi. Manfaat yang diharapkan dari kegiatan ini adalah mitra memiliki guru yang terampil dalam menggunakan Accurate Online serta memiliki bahan ajar praktikum. Mitra pada kegiatan ini adalah SMKN 1 Sukadana dan SMK Maarif NU 1 Purbolinggo, Lampung Timur. Pelaksanaan pelatihan dilaksanakan secara daring selama dua hari. Sementara itu, penyusunan draft bahan ajar dilaksanakan secara luring di SMK Maarif NU 1 di Lampung Timur. Pelaksana PKM berjumlah 8 orang, terdiri dari 6 dosen dan 2 mahasiswa, sedangkan peserta berjumlah 15 orang. Secara umum, kegiatan PKM terselenggara dengan baik, tertib sesuai jadwal yang ditentukan. Kendala yang dihadapi berkaitan dengan koneksi internet yang tidak stabil di Lampung Timur, lokasi para peserta mengikuti pelatihan. Berdasarkan hasil evaluasi akhir terlihat bahwa 70% peserta mampu menjalankan Accurate Online untuk transaksi pembelian, penjualan, pencatatan aset tetap.
Analisis Potensi Kelayakan Usaha Budidaya Larva Ikan Discus (Symphysodon sp.) Dzulhasni, Sahilly; Linuwih Aluh Prastiti; Subhan, Rio Yusufi; Fatimah, Nurul
Jurnal Ilmu-ilmu Perikanan dan Budidaya Perairan Vol. 18 No. 2 (2023): Jurnal Ilmu-ilmu Perikanan dan Budidaya Perairan
Publisher : University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jipbp.v18i2.13058

Abstract

Ikan Discus (Symphysodon sp.) merupakan salah satu komoditi ikan hias air tawar yang memiliki potensi untuk dibudidayakan. Penelitian ini bertujuan untuk mengetahui potensi kelayakan usaha larva ikan Discus dengan fokus pada pengembangan larva ikan menggunakan pakan alami. Metode yang digunakan dalam penelitian ini adalah metode “Deskriptif komparatif”. Berdasarkan hasil analisis ekonomi yang dilakukan mulai dari Asumsi, Total Biaya sebesar Rp. 4.689.667. Hasil Penjualan Per  Siklus  sebesar  Rp.  6.000.000. Laba  per  siklus  sebesar  Rp.1.310.333. BEP memperoleh hasil Rp. 3.239.466 dan BEP unit sebanyak 65 Ekor. Berdasarkan analisis usahanya, maka budidaya larva ikan discus dapat dikatakan layak dilakukan dan berpotensi untuk di kembangkan, karena dapat memberikan keuntungan yang baik. Discus fish have developed rapidly among ornamental fish enthusiasts, both on a small scale and in the ornamental fish industry and have a critical point for fish larvae in the form of a transitional phase from the period of care by the parents to the stage of separation from the parents, due to their habit of eating the mucus produced by the parents as the main food for the fish larvae. The nutritional needs of discus fish larvae must be met to support the growth and success of this fish farming by meeting the nutritional needs of fish larvae using natural food. Moina sp. is one of the natural feeds that can be used in the rearing period of discus fish larvae, and it can be improved the quality by enrichment method using HUFA and ascorbic acid because it was the most important nutrient elements in feed which affects growth and survival. The purpose of this study was to determine the combination of doses of Moina sp. natural feed enrichment.
Analisis Prediksi Kebangkrutan Menggunakan Altman Z Score, Springate, dan Interest Coverage Ratio pada Perusahaan Delisting Tahun 2025 Aprilianti, Refi; Asliana, Endang; Dzulhasni, Sahilly
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47235

Abstract

This study aims to predict bankruptcy in companies scheduled for delisting in 2025 using the Altman Z-Score, Springate, and Interest Coverage Ratio (ICR) models, with an initial hypothesis that the Altman Z-Score is the most accurate model. Employing a quantitative method with secondary financial statement data from 5 delisted companies on the Indonesia Stock Exchange (2020-2024), the analysis reveals that the hypothesis of the Altman Z-Score being the most accurate model is rejected due to a high proportion of "grey area" classifications, while the Springate model provides more consistent bankruptcy classifications. Although the ICR indicates the companies' ability to meet interest obligations, overall, all three models suggest an increasing risk of bankruptcy over time, characterized by a decrease in the availability of complete financial statement data and an increase in the percentage of companies categorized as bankrupt. Therefore, strict oversight of financial conditions and enhanced transparency in financial reporting are crucial to prevent bankruptcy risks, especially for companies approaching delisting status.
Implikasi Etika pada Penggunaan Artificial Intelligence (AI) dalam Akuntansi Manajemen Dzulhasni, Sahilly; Zakia, Dewi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.136

Abstract

Artificial Intelligence (AI) has changed the way humans work, interact and manage data. One part of accounting work that is influenced by AI is management accounting. There is a gap between the demands for developing the capabilities of accountants in the AI era and the development of management accounting itself. The application of AI in the context of management accounting also raises several ethical issues that need to be considered. This research method uses a qualitative descriptive approach with an analysis of previous research literature being explored and explained. The research results suggest that it is important for future policymakers to ensure standardization of AI systems within the accounting paradigm to ensure high-quality systems that adhere to accounting principles and ethics. To address emerging ethical issues, it is important for organizations to involve ethicists and management accounting experts in the AI development and deployment process. This will help ensure that decisions made by AI systems adhere to widely accepted values and principles. This research provides novelty by filling a gap in the management accounting literature, exploring how AI can influence ethical practices in management accounting
Co-Authors Aprilianti, Refi Dewi, Dian Nirmala Endang Asliana Linuwih Aluh Prastiti Nurul Fatimah Puspitasari, Endah Yuni Rio Yusufi Subhan Trihatmaja, Surya Prasetya Wijaya, Lihan Rini Puspo Zakia, Dewi