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All Journal AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Jurnal Ilmiah Raflesia Akuntansi GEOFORUM Jurnal Geografi dan Pendidikan Geografi Jurnal Semarak Mengabdi Jurnal Gotong Royong
Febrianto, Sucipto
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EDUKASI PENGELOLAAN KEUANGAN TIM PKK DESA PUNGGUK LALANG Sinta, Dwi; Charolina, Ovita; Rini, Puspa; Febrianto, Sucipto
Jurnal Semarak Mengabdi Vol 3 No 2 (2024): Juli
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jsm.v3i2.176

Abstract

Desa merupakan ujung tombak pemerintah dalam melaksanakan kegiatan bernegara, desa dipimpin seorang kepala desa dalam megatur semua kegiatan yang ada didesa, didampingi oleh tim penggerak PKK yang merupakan perpanjang tangan pemerintah untuk memberikan fasilitas baik Kesehatan, sosial dan ekonomi dalam masyarakat. Pada kegiatan pengabdian ini difokuskan dalam mengedukasi pengelolaan keuangan dasar para penggerak Pemberdayaan Kesejaterahan Keluarga (PKK). Hasil dalam kegiatan ini adalah 89 % para peserta mengikuti kegiatan dengan baik dan memahami materi yang dipaparkan. Diharapkan kegiatan ini dilaksanakan secara berkesinambungan agar tingkat pemahaman pengelolaan keuangan pada masyarakat menjadi meluas, tidak hanya penggerak Pemberdayaan Kesejaterahan Keluarga namun pada Masyarakat yang memiliki kegiatan-kegiatan yang memerlukan pengelolaan keuangan dasar.
The The Significance of Using the Dinar and Dirham as Currencies in the Islamic Economy: Analysis of Weaknesses and its Benefits Meirison, Meirison; Febrianto, Sucipto; Hendra, Testru
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 15 No. 2 (2023): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v15i2.1459

Abstract

This article intends to describe today's feasibility of using the dinar and dirham currencies in the Islamic economic system. The application of Dinar and Dirham is considered more appropriate because they have a fixed value and guarantee stability. The dinar and Dirham currencies are deemed capable of solving currencies, such as coping with massive inflation in the world currency system. Dinar and Dirham can realize the stability of exchange rates and increase international trade progress, especially in Islamic countries throughout history. The author analyzes books from the library with a descriptive analysis approach. In theory, dinars and dirhams stabilize a country's finances if supported by production factors. This will accelerate the turnaround of money and the economy. However, the Dinar and Dirham also do not escape various problems. For example, the large hoarding of gold and silver, the obstacles between a country, the possibility of a monopoly by a government with more gold reserves, and very high production capabilities.
Pengenalan Integrasi Big Data Dalam Akuntansi Pemerintah Guna Peningkatan Akurasi Dan Kecepatan Pelaporan Keuangan Desa Febrianto, Sucipto; Sinta, Dwi; Rini, Puspa; Oktari, Vivi; Novianti, Maya; Sitorus, Lizvan; Oktarina, Tika; Susanto, Edy
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.7673

Abstract

Technology's quick development has affected many industries, forcing them to adopt new technologies in order to stay up to date and adapt to changes. One industry that benefits greatly from the integration of technology is the banking sector. Village As public bodies in charge of overseeing state finances and resources, governments must place a high priority on accountability and transparency to guarantee the effective and efficient use of public monies. Fast and precise financial reporting has become essential, and in order to remain relevant, accounting firms have had to embrace and incorporate technology. In accounting, technology is essential. Systems that are integrated with information technology can improve accuracy and lower human error. Database systems, often known as Big Data, are one technological advancement that has a big influence on accounting procedures. The general public and village officials participated in this community service project, which was carried out in Sentral Baru Village. Village authorities struggle to adequately convey their financial management initiatives, and the community views the village government as dishonest in its handling of local funds. Thus, the goal of integrating technology into governmental financial management is to promote transparency and mutual trust by giving village officials and the community information and insights. An interactive lecture technique was employed for this community service project. Village leaders and the community consequently developed an awareness of financial management and its procedures.
Pengujian Kewajaran Saldo Akun Aset Tetap Atas Laporan Keuangan Pada PT AF Nanda Surya, Putu; Novianti, Maya; Febrianto, Sucipto; Sitorus, Lizvan
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.321

Abstract

Tujuan penelitian ini adalah mengetahui apakah saldo aset tetap pada PT AF yang tersaji di laporan keuangan per 31 Desember 2021 telah disajikan secara wajar atau tidak sesuai dengan SAK ETAP Bab 15. Metode yang digunakan dalam memperoleh data PT AF yaitu wawancara, observasi, dokumentasi, dan kuisioner. Teknik analisis data yang digunakan yaitu teknik analisis data deskriptif kualitatif menggunakan kuisioner pengendalian internal dan teknik analisis data deskriptif kuantitatif menggunakan pengujian substantif meliputi prosedur audit awal, pengujian analitik, pengujian terhadap akun rinci, pengujian terhadap transaksi rinci, dan pengujian kewajaran nilai aset tetap. Hasil dari teknik analisis data tersebut diperoleh tidak wajaranya saldo aset tetap yang tersaji di laporan keuangan tahun 2021 PT AF dikarenakan terdapat aset tetap yang rusak tetapi tidak dikeluarkan di daftar aset tetap dan inkonsisten perhitungan beban penyusutan pada tahun 2021 dan mengakibatkan selisih yang material pada perhitungan akumulasi penyusutan dan beban penyusutan aset tetap per book maupun per audit sehingga diperlukan penyesuaian atas permasalahan aset tetap PT AF di tahun 2021 agar perhitungan penyusutan kembali konsisten dan laporan keuangan dinilai wajar. Kata kunci: aset tetap, pengujian kewajaran aset tetap, inkonsistensi perhitungan beban penyusutan, audit aset tetap, SAK ETAP.
The Dynamics of Implementing Sustainability Accounting Standards in Improving Financial Transparency and Accountability Sitorus, Lizvan; Febrianto, Sucipto
GEOFORUM 2024: Volume 3 Nomor 2
Publisher : Program Studi Pendidikan Geografi FKIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/geoforumvol3iss2pp119-129

Abstract

This study analyzes the dynamics of implementing sustainability accounting standards in enhancing financial transparency and accountability. Various key standards, such as the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), International Financial Reporting Standards (IFRS) Sustainability Disclosure, and the Task Force on Climate-related Financial Disclosures (TCFD), have been adopted across different countries and industries to improve the disclosure of Environmental, Social, and Governance (ESG) information. This study employs a literature review approach to evaluate the global variations in the implementation of sustainability standards, as well as the challenges and opportunities associated with their adoption. The findings indicate that adopting sustainability standards contributes to greater financial transparency by providing stakeholders with broader access to corporate financial and non-financial data. Additionally, corporate accountability is enhanced through stricter reporting obligations and active engagement with investors and regulators. However, several challenges hinder implementation, including the lack of harmonization of standards at the international level, high implementation costs, and limitations in collecting and verifying sustainability data. On the other hand, opportunities to improve the effectiveness of sustainability accounting implementation continue to grow with the adoption of digital technologies such as artificial intelligence (AI), big data analytics, and blockchain, as well as the increasing awareness of ESG factors among investors. This study recommends the need for global harmonization of sustainability standards, the utilization of technology in reporting processes, and capacity building for companies in preparing sustainability reports. Thus, sustainability accounting is not only a regulatory compliance tool but also a business strategy that supports long-term sustainability and enhances corporate competitiveness in the global market.
Co-Authors edy susanto Meirison Meirison, Meirison Nanda Surya, Putu NOVIANTI, MAYA Oktari, Vivi Oktarina, Tika Ovita Charolina Puspa Rini Sinta, Dwi Sitorus, Lizvan TESTRU HENDRA