Garuda - Garba Rujukan Digital

Pelatihan Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah bagi Guru Akuntansi SMK Se-Kota Pontianak Bob Mustafa; Tashadi Tarmizi; Elsa Sari Yuliana; Wahyudi Wahyudi; Endang Kusmana; Desty Wana; Uray M. Noor
Kapuas Vol 1 No 2 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i2.343

Kegiatan Pengabdian Pada Masyarakat ini diinisiasi oleh Tim PPM Jurusan Akuntansi setelah berkoordinasi dengan Ketua MGMP Akuntansi SMK Kota Pontianak pada bulan April 2020. Hasil koordinasi dengan Ketua MGMP dan hasil survei terhadap guru-guru akuntansi SMK Kota Pontianak menunjukkan kurangnya pemahaman guru akuntansi SMK pada kompetensi dasar mata pelajaran akuntansi instansi instansi/lembaga pemerintah yang menitikberatkan pada proses penyusunan laporan keuangan satuan kerja pemerintah daerah. Tingkat pemahaman guru-guru akuntansi SMK yang mengajar mata pelajaran Praktikum Akuntansi Instansi/ Lembaga Pemerintahan masih rendah, sehingga sulit untuk menjelaskan siklus akuntansi pemerintah daerah, menyebutkan jenis-jenis dokumen sumber pencatatan transaksi yang ada di SKPD, melakukan pencatatan transaksi SKPD, melakukan pemindahbukuan, melakukan pengikhtisaran, dan menyusun laporan keuangan SKPD. Solusi yang ditawarkan oleh Tim PPM Jurusan Akuntansi untuk menyelesaikan masalah mitra adalah dengan menyelenggarakan Pelatihan Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Bagi Guru Akuntansi SMK Se-Kota Pontianak. Melalui kegiatan pelatihan tersebut, guru akan dibekali pengetahuan dan keterampilan di bidang akuntansi keuangan daerah, khususnya pengetahuan dan keterampilan dalam penyusunan laporan keuangan Satuan Kerja Perangkat Daerah (SKPD). Setelah mengidentifikasi permasalahan mitra, Tim PPM Jurusan Akuntansi mempersiapkan modul penyusunan laporan keuangan SKPD, melaksanakan pelatihan, pendampingan, evaluasi, dan menyusun laporan pelaksanaan kegiatan dalam bentuk laporan kemajuan dan laporan akhir PPM. Pelatihan ini dilaksanakan pada hari Sabtu, tanggal 5 September 2020, bertempat di Accounting Hall Polnep. Peserta pelatihan berjumlah 19 guru akuntansi SMK se-Kota Pontianak. Kegiatan pelatihan berlangsung lancar sejak jam 08.00 – 16.00 WIB. Terdapat perbedaan yang signifikan pada tingkat pemahaman peserta setelah mengikuti pelatihan. Hal ini ditunjukkan dengan hasil Post-Test yang menunjukkan 84% atau 16 dari 19 peserta memperoleh nilai ≥ 70. Angka ini jauh dari hasil Pre-Test yang menunjukkan hanya 10,52% atau 2 peserta saja yang memperoleh nilai ≥ 70. Dengan demikian, pelatihan ini dapat membantu para guru dalam meningkatkan pemahamannya tentang pencatatan dan proses akuntansi lainnya dalam penyusunan laporan keuangan SKPD. Kegiatan ini telah menghasilkan luaran wajib yang dipublikasikan dalam bentuk artikel di koran Pontianak Post Tanggal 24 Nopember 2020.

Evaluating Distributive Fairness of Remuneration System: The Role of Equity Sensitivity in Explaining Employee Well-being and Organizational Citizenship Behaviour Yuliana, Elsa Sari; Zawitri, Sari; PS, Widodo; Kartikawati, Theresia Siwi
Jurnal Manajemen Industri dan Logistik Vol 6, No 2 (2022): page 177- 308
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1068

This study aims to test the effect of remuneration system fairness on subjective well-being and OCB. This research also aims to test the moderating role of equity sensitivity in the effect of remuneration system fairness on subjective well-being. The technique of sample collection employed purposive sampling technique. The hypothesis testing employed path coefficient value and t-test using SmartPLS 3.0. In accordance with the test results show that in the context of public universities in Indonesia, namely PU, employee OCB is influenced by the remuneration system variable and subjective welfare variable. This study also concludes that subjective well-being is a mediator between the two. On the other hand, the moderating role of equity sensitivity in the effect of fairness remuneration on subjective well-being is not well-proven. Theoretically, this research provides generalization to the previous studies, as well as complementing the need for balancing mediator and moderator variables in the correlation between remuneration system fairness and OCB. Practically, this study denotes that organizations need to take concern about fairness in the regulations of remuneration system.

Penguatan Badan Usaha Milik Desa Melalui Inventarisir dan Pemetaan Aset di Desa Sungai Raya, Kubu Raya Arianto, Arianto; Wahyudi, Wahyudi; Zulfikar, Zulfikar; Yuliana, Elsa Sari; Zawitri, Sari; Tarmizi, Tashadi
Kapuas Vol. 2 No. 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.519

The existence of Village Owned Enterprise (BUMDes) is intended to manage businesses run by communities of a certain villages. The enterprise can be used as a forum for the productive economy of village communities that are tailored to the potential and needs of the village. BUMDes legally is an institutionalized village economy that has a legal entity formed and owned by the Village Government, and is operationally managed independently and professionally with all or most of the capital being separated village assets. Village asset management is a series of activities starting from planning, procurement, utilization, security, maintenance, deletion, transfer, administration, reporting, assessment, coaching, supervision and control of village assets. The purpose of this activity is to improve relations between BUMDes as well as to become a forum for communication between BUMDes managers and administrators. Thus BUMDes are expected to be able to take best practices from other BUMDes’s experiences. The result of this activity is the development of a Website which will be used to help the community know about Sungai Raya Dalam Village Owned Enterprise at a glance to support villagers technologically. This can be as a pilot project for Village Owned Enterprise in Kuburaya Regency.

Survey dan Checklist Kesiapan Pasar Ber-SNI untuk Pasar Rakyat di Kota Pontianak (Bersama Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak): Survey Pasar Ber-SNI Kurniasih, Ninik; Siwi, Theresia; Sawitri, Sari; Yuliana, Elsa Sari; Arianto, Arianto; Soraya, Soraya; Kurnia, Ika; Wahyudi, Wahyudi; Al Farizi, Zulham
Kapuas Vol. 4 No. 2 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.805

To create the modern concept, the Indonesian government of Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak, issue that the market conditions is most worthy SNI certified. Stipulated in the binding by SNI 8152 : 2015 that public market must have competitiveness to improve economic conditions. In SNI 8152 : 2015 mentioned that some markets can reach SNI label for 3 on fulfillment of requirements, namely: general terms, technical requirements and requirements management.The general requirements in terms of hygiene, health, security, and comfort. While zoning in the form of technical requirements, the trade, corridor, re post tera measure and the courts. And management requirements in the management of markets in professional. There was only the market in the city pontianak is Flamboyan market which is SNI just the one by the year 2020, while other markets are not qualified. The government of pontianak concentration and focus on market management with a target next year will increase in the Pontianak market with a SNI label. These PKM group followed by 25 participants inculude an academics, students, and representatives of DKUMP, traders and association. Survey results are clustered certified market will next SNI value, representative as Kemuning Market Pontianak because its mostly cleaning market than other, stable inflation and existing fresh market. While the checklist shown as answered 44 items SNI questions which includes the general requirements, technical and management. The results is Kemuning market in IV type of SNI. Discuss and sharing find out that traders blocka are not yet based on SNI measure. There is no disinfectant rooms and water supplies well done yet.

PELATIHAN AKUNTANSI BERBASIS KOMPUTER MENGGUNAKAN PROGRAM ACURATE DALAM UPAYA MENINGKATKAN KOMPETENSI SISWA SMK JURUSAN AKUNTANSI DI KOTA PONTIANAK DALAM MEMASUKI PASAR TENAGA KERJA DI ERA REVOLUSI INDUSTRI 4.0. kartikawati, Theresia siwi; Kurniasih, Ninik; Yuliana, Elsa Sari; Zawitri, Sari; Al Farizi, Zulham; Soraya; Ariyanto; Wahyudi; Rahmaniar, Risti
Sehati Abdimas Vol 6 No 1 (2023): Prosiding Sehati Abdimas 2023
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v6i1.655

The rapid development of science and technology is currently bringing big leaps in almost all aspects of life, which has resulted in many activities becoming digitally based. The industrial sector is the sector that is quickest to adopt this technological development, conventional industrial activities are developing towards industrial digitalization. Likewise, in bookkeeping and preparing financial reports, most industries have implemented technological advances in data processing, so that it is no longer done manually. Several software have been developed to support digitization in bookkeeping and preparation of company financial reports, including the Accurate accounting computer program. This development must be immediately responded to by educational institutions such as Vocational High Schools (SMK) which produce graduates in the field of accounting, to equip their students with practical mastery. computerized accounting. So that the graduates produced are competitive in the labor market and have high competence to be able to work together with technological developments that have been implemented in industry. However, not all educational institutions have computer laboratories that are equipped with accounting software, so students cannot carry out computerized accounting practices. Keywords: Accounting Practices, Competence, Accurate Application.

Evaluating Distributive Fairness of Remuneration System: The Role of Equity Sensitivity in Explaining Employee Well-being and Organizational Citizenship Behaviour Yuliana, Elsa Sari; Zawitri, Sari; PS, Widodo; Kartikawati, Theresia Siwi
Jurnal Manajemen Industri dan Logistik Vol. 6 No. 2 (2022): page 177- 308
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1068

This study aims to test the effect of remuneration system fairness on subjective well-being and OCB. This research also aims to test the moderating role of equity sensitivity in the effect of remuneration system fairness on subjective well-being. The technique of sample collection employed purposive sampling technique. The hypothesis testing employed path coefficient value and t-test using SmartPLS 3.0. In accordance with the test results show that in the context of public universities in Indonesia, namely PU, employee OCB is influenced by the remuneration system variable and subjective welfare variable. This study also concludes that subjective well-being is a mediator between the two. On the other hand, the moderating role of equity sensitivity in the effect of fairness remuneration on subjective well-being is not well-proven. Theoretically, this research provides generalization to the previous studies, as well as complementing the need for balancing mediator and moderator variables in the correlation between remuneration system fairness and OCB. Practically, this study denotes that organizations need to take concern about fairness in the regulations of remuneration system.

Pengaruh Kenaikan Tarif PPN 11% Terhadap Kinerja Keuangan Pada Perusahaan Retail Go Public Di Bursa Efek Indonesia Tahun Pajak 2023 Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4229

This study aims to analyze the impact of government regulations regarding the increase in Value Added Tax (VAT) by 11% as a response to post-COVID-19 economic recovery and budget deficit reduction. The VAT increase potentially raises the prices of essential goods, affecting companies' financial performance. The primary focus of this research is on profitability ratios, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Additionally, the analysis includes the Debt to Equity Ratio (DER) and Price Earnings Ratio (PER) for publicly listed companies on the Indonesia Stock Exchange (IDX). The population of this study comprises the 32 largest retail companies on the IDX in 2023. This research tests six hypotheses concerning changes in financial performance before and after the implementation of the 11% VAT increase, evaluating a two-year period (2022 and 2023). The method used is the Paired Sample T-test with SPSS version 26. The results show an increase in GPM and NPM, but no significant differences in ROA and DER. Conversely, PER shows a drastic decline. This research is expected to serve as an important reference in the field of accounting, particularly related to tax obligations for corporate taxpayers following the VAT increase. Keywords: Profitability Ratios, Value Added Tax (VAT), Retail Sector, T-test.

Transfers to Region on Economic Growth During The Covid-19 Pandemic Elsa Sari Yuliana; Ninik Kurniasih; Arianto Arianto; Mahyus Mahyus
Journal Of Social Science (JoSS) Vol 4 No 1 (2025): JOSS: Journal of Social science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i1.415

The Covid-19 pandemic that began in late 2019 has had a significant impact on economies around the world, including Indonesia. In an effort to handle the pandemic, the Indonesian government has refocused the budget, one of which is through the transfer of funds to the regions. This study aims to analyze the effect of fund transfers to regions on economic growth during the Covid-19 pandemic in Indonesia. This research uses a quantitative approach with an exploratory case study method. The secondary data used includes local government financial reports and Gross Domestic Product (GDP) data from 34 provinces in Indonesia during 2020 to 2022. The analysis was conducted using statistical techniques with the help of SPSS. The results of the analysis show that the transfer of funds to the regions has a significant positive effect on economic growth, with an R-square value of 24.8%. However, 75.2% of economic growth is influenced by factors other than transfers. Fund transfer allocations that were originally intended to support regional development have been diverted to handling the impact of the pandemic. This study indicates that while financial transfers contribute to economic growth, there are many other factors that need to be considered. Therefore, further research is needed to understand the more complex dynamics in the effect of transfers on economic growth.

Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Adanya Insentif Tarif Pajak Badan Pasca COVID’19 (Studi Empiris Perusahaan LQ-45) Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.637

This research proves the impact of the Tax Incentive policy, namely reducing the Corporate Income Tax (PPh) rate to 22%, on tax avoidance and its effect on company value post COVID’19. Type of comparative causal with secondary data from 45 LQ45 companies in 3 years (2020, 2021 and 2022). Data collection techniques were carried out using indirect observation and literature study. Sample using nonprobability sampling, purposive sampling technique, and simple linear regression analysis technique, the independent variable is tax avoidance and the dependent variable is company value. The results of the first problem show that there are 25 companies in 2021 and 18 companies in 2022 indicated to be evading taxes with the Cash ETR value decreasing. Then the results of the hypothesis test to answer the second problem, the significance (Sig) of Tax Avoidance (X) is 0.600, which is greater than the probability of 0.05, so there is no influence of the Tax Avoidance variable (X) on Company Value (Y). And the tax avoidance regression coefficient is – 0.059 which states that a 1% reduction in tax avoidance means the company value will decrease by – 0.059.

DETERMINAN FINANCIAL STATEMENT FRAUD PADA BUMN TERDAFTAR DI BURSA EFEK INDONESIA Bob Mustafa; Elsa Sari Yuliana; Wahyudi
Jurnal Cakrawala Ilmiah Vol. 3 No. 7: Maret 2024
Publisher : Bajang Institute

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

This research aims to obtain empirical evidence regarding the influence of pentagon fraud as proxied by ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Directors, and Frequent Number of CEO's Picture on Financial Statement Fraud using the F-Score Model in listed state-owned companies on the Indonesian Stock Exchange 2016-2018. This research is a quantitative research that uses a population of state-owned companies listed on the IDX during 2016-2018. The sampling method used purposive sampling with a total sample of 14 state-owned companies. This research uses panel data regression analysis. The research results show that partially, ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Director, Frequent Number of CEO's Picture do not have a significant influence on the Financial Statement Fraud variable. Simultaneous testing also shows the same results, that ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Directors, Frequent Number of CEO's Picture do not have a significant influence on the Financial Statement Fraud variable. It means,These five variables are not able to detect potential fraud that occurs instate-owned company.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search