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All Journal Jurnal Gema Ngabdi The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Kurnia, Tanto
Center For Economic Studies Universitas Katolik Parahyangan
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pelatihan Software Perkantoran Bagi Pembina Wanita Katolik Republik Indonesia Elsje Kosasih; Tanto Kurnia
Jurnal Gema Ngabdi Vol. 1 No. 3 (2019): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v1i3.41

Abstract

In its 18th Congress in 2008, the Catholic Women’s Association of Indonesia (WKRI), a mass organization, set a program of “increasing small business women” (PPUK) as a program to help lift women to be able to run businesses in the economic sector. Therefore, WKRI has to empower the supervisors of this PPUK to be able to assist their fostered group and to give management guidance for the participants’ businesses. Current business management can be done more easily if business actors can use various office software that is easily obtained at the moment. This software is intended to make business letters, simple financial reports, attractive presentations, even flyers or other promotional media easier. The supervisors who will assist their fostered groups, will be equipped with the expertise of various office software, to later teach those who manage businesses. An interesting phenomenon that could be observed is that the supervisors involved in this PPUK program are generally more than 40-50 years old, even some of them are more than 60 years old. Making modules that are easy to understand and easy to teach to participants is a must. This training was carried out in 10 meetings from May to July 2019 and was attended by more than 20 supervisors of WKRI West Java Regional Leadership Council and Bandung Branch. It gained good feedback from the participants
KEPEMIMPINAN – “MODEL THE WAY” INSPIRASI BAGI TERWUJUDNYA BUDAYA RISIKO PERUSAHAAN: STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA (Persero) Tbk Tanto Kurnia
Bina Ekonomi Vol. 21 No. 2 (2017): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.53 KB) | DOI: 10.26593/be.v21i2.2857.79-92

Abstract

Risk is the impact due to the uncertainty arising from the effort to achieve the company's goals. Risk management is a process to reduce corporate losses due to risk. PT Telkom one of the SOEs that has implemented risk management with COSO-CRM as references that combine with good corporate governance, has managed  the risks, such as; legal and compliance. This success is due to the commitment of PT Telkom's leaders to make risk management as a corporate culture. Leaders who implemented leadership - "model the way" is the figure required in managing these fraud risks. Leaders should be able to inspire all members of the company to have a corporate culture that includes a culture of risk. The risk culture allows every member of a company to be proactive in every action, decision, and policy for the company's stakeholders.Keywords: risk, SOEs, COSO_CRM, leadership, model the way
The Effect of Corporate Social Responsibility (CSR) and Financial Ratio to Corporate Values Tanto Kurnia; Mathius Tandiontong
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.212 KB) | DOI: 10.33312/ijar.382

Abstract

Abstract: This paper studies the effect of corporate activities in environmental and social responsibility (CSR), as well as financial ratios, on corporate values. Corporate managers may only be focusing on pleasing their investors and forget about their responsibilities to the other stakeholders. The performance of corporate financial ratios portrays manager’s responsibilities toward shareholders and investors, while CSRs incorporate the whole stakeholders. Corporate managers, who are responsible for corporate sustainability, would focus not only on the interest of shareholders, instead, to the overall stakeholders to reduce the agency problem. We examine public companies which are listed on the Indonesia Stock Exchange, focusing in the period from 2006 to 2013. A combination between time series and cross-section data make the sample data of this study fits into the category of panel data. Some statistical tests are performed to get an overview of the relationship between CSR and financial ratios to corporate values, which is quantified through Market Value Added (MVA) analysis. Corporate activities in environmental and social responsibilities are measured by certifications owned by the corporation, such as ISO9000, ISO14000, OHSAS18000 and the availability of employee stock ownership plan (ESOP). On the other hand, financial performances are measured through financial ratios, including current ratio, debt-to-equity ratio, total asset turnover, return on sales and price-earnings ratio.Abstract: Makalah ini mempelajari pengaruh kegiatan perusahaan dalam tanggung jawab sosial dan lingkungan (CSR), serta rasio keuangan, pada nilai-nilai perusahaan. Manajer perusahaan mungkin hanya berfokus pada menyenangkan investor mereka dan melupakan tanggung jawab mereka kepada para pemangku kepentingan lainnya. Kinerja rasio keuangan perusahaan menggambarkan tanggung jawab manajer terhadap pemegang saham dan investor, sementara CSR melibatkan seluruh pemangku kepentingan. Manajer perusahaan, yang bertanggung jawab untuk keberlanjutan perusahaan, akan fokus tidak hanya pada kepentingan pemegang saham, sebaliknya, kepada seluruh pemangku kepentingan untuk mengurangi masalah keagenan. Kami memeriksa perusahaan publik yang terdaftar di Bursa Efek Indonesia, berfokus pada periode 2006-2013. Kombinasi antara seri waktu dan data penampang membuat data sampel dari penelitian ini sesuai dengan kategori data panel. Beberapa tes statistik dilakukan untuk mendapatkan gambaran tentang hubungan antara CSR dan rasio keuangan dengan nilai-nilai perusahaan, yang dikuantifikasi melalui analisis Nilai Tambah Pasar (MVA). Kegiatan perusahaan dalam tanggung jawab lingkungan dan sosial diukur dengan sertifikasi yang dimiliki oleh perusahaan, seperti ISO9000, ISO14000, OHSAS18000 dan ketersediaan rencana kepemilikan saham karyawan (ESOP). Di sisi lain, kinerja keuangan diukur melalui rasio keuangan, termasuk rasio lancar, rasio utang terhadap ekuitas, total perputaran aset, laba atas penjualan dan rasio harga-laba.
PENYUSUNAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI BAGI KLINIK PRATAMA PANDU Felisia Felisia; Elsje Kosasih; Sylvia Fettry Elvira Maratno; Tanto Kurnia; Chandra Ferdinand Wijaya
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 4, No 1 (2019): June 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v4i1.3236

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen Program Studi S1 Akuntansi – Fakultas Ekonomi Unpar pada tahun 2018 merupakan kegiatan pengabdian bagi Klinik Pratama Pandu. Klinik Pratama Pandu bergerak dalam bidang pelayanan kesehatan bagi masyarakat menengah ke bawah, yang memiliki dua buah klinik, yaitu klinik umum dan klinik gigi. Saat ini, Klinik Pratama Pandu belum memiliki sistem pencatatan yang baik, sehingga ada beberapa hal yang dapat menyebabkan penurunan kualitas yang diberikan, seperti misalnya tidak adanya pencatatan mengenai persediaan obat-obatan. Tidak tersedianya pencatatan yang akurat dapat menyebabkan pelayanan kesehatan yang diberikan menjadi tertunda. Tim dosen Program Studi Akuntansi Unpar melakukan kegiatan pengabdian berupa penyusunan sistem informasi akuntansi secara terkomputerisasi. Hasil yang dicapai berupa program aplikasi komputer yang dibuat dengan menggunakan Microsoft Access untuk Klinik Pratama Pandu. Program aplikasi komputer ini dibuat sesuai dengan kebutuhan pengguna yang dibagi ke dalam 3 kelompok, yaitu untuk bagian administrasi, bagian bendahara, dan dokter. Program aplikasi komputer ini dapat digunakan untuk aktivitas pendaftaran pasien, pendaftaran rawat jalan, pendataan karyawan, pencatatan diagnosis dokter, pencatatan penerimaan, retur dan pencatatan persediaan obat-obatan, aktivitas penagihan pasien, pembayaran, pencatatan akuntansi beserta penyusunan laporan keuangan berupa laporan neraca, laporan laba rugi, laporan arus kas, buku besar untuk tiap akun. Setelah program aplikasi ini rampung, tim pengabdi mengadakan pelatihan bagi para pengguna di Klinik Pratama Pandu. Pelatihan ini diharapkan dapat membantu mitra dalam memudahkan pencatatan akuntansi dan data-data secara terkomputerisasi terkait kegiatan operasional sehari-hari dari Klinik Pratama Pandu. DOI: https://doi.org/10.26905/abdimas.v4i1.3236
Co-Authors Amelia Limijaya Amelia Limijaya Atty Yuniawati Damajanti Tanumihardja Elsje Kosasih Elsje Kosasih Elsje Kosasih Elsje Kosasih Esthe Evan Yundra Felisia . Lusanjaya, Gery Mathius Tandiontong Puji Astuti Rahayu Sylvia Fettry Sylvia Fettry Elvira Maratno Verawati Suryaputra Wijaya, Chandra Ferdinand