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Penerapan Sistem Informasi Akuntansi dan Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Pemerintah (Studi : Kantor BP3TKI Pontianak ) B2092151009, PERDHIANSYAH
MAKSI UNTAN Vol 2, No 4 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.969 KB)

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh penerapan sistem informasi akuntansi dan standar akuntansi pemerintah secara parsial terhadap kualitas laporan keuangan di Kantor BP3TKI Pontianak, serta pengaruh penerapan sistem informasi akuntansi dan standar akuntansi pemerintahan secara simultan terhadap laporan keuangan di Kantor BP3TKI Pontianak. Hasil pengujian regresi secara simultan dengan uji F maupun secara parsial dengan uji t, memperlihatkan bahwa penerapan sistem informasi akuntansi dan standar akuntansi pemerintahan berpengaruh secara signifikan terhadap kualitas laporan keuangan.Â Kata Kunci : sistem informasi akuntansi, standar akuntansi pemerintahan

Inovasi Filantropi Islam dalam Menanggulangi Masyarakat Miskin Terdampak Covid-19: Studi Kasus di Baznas Provinsi Kalimantan Barat Khamim, Khamim; Afad, M.Najmul; Widodo, Agus; Perdhiansyah, Perdhiansyah; Hakim, Muhammad Lutfi
Sosio Konsepsia Vol 10 No 3 (2021): Sosio Konsepsia
Publisher : Puslitbangkesos Kementerian Sosial RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33007/ska.v10i3.2435

Abstrak: Dunia sekarang lagi dilanda Pandemi Covid-19. Ada 34 provinsi di Indonesia yang tergolong zona merah terdampak Covid-19, termasuk Provinsi Kalimantan Barat (Kalbar). Penyebaran virus ini sangat cepat dan berdampak terhadap berbagai lapisan masyarakat, terutama ekonomi para karyawan dan masyarakat miskin di Provinsi Kalbar. Untuk menanggulangi dampak tersebut, perlu adanya peran dan partisipasi dari suluruh kalangan, termasuk Baznas Provinsi Kalbar sebagaimana amanat dari Undang-Undang Nomor 23 tahun 2011 tentang Pengelolaan Zakat. Tulisan ini fokus pada inovasi dalam fundraising filantropi Islam, pemanfaatannya dan kendala-kendala yang dialami Baznas dalam menanggulangi masyarakat miskin terdampak Covid-19 di Provinsi Kalimantan Barat. Dengan menggunakan jenis penelitian lapangan dan didukung dengan hasil wawancara dan dokumentasi, tulisan ini menemukan dua strategi yang digunakan oleh Baznas Provinsi Kalbar dalam fundraising ZIS yang mengalami kenaikan sebesar 2,92 kali dibandingkan tahun 2019, yaitu sosialisasi Fatwa MUI terkait pemanfaatan ZIS dan optimalisasi peran UPZ. Dalam hal pemanfaatannya pada masa pandemi Covid-19, Baznas Provinsi Kalbar mendistribusikan 91% dana ZIS pada bidang darurat kesehatan berupa program kesehatan dan kuratif, sedangkan sisanya (9%) dimanfaatkan untuk bidang darurat sosial-ekonomi berupa paket logistik keluarga, zakat fitrah dan fidyah, serta BTM. Terbatasnya waktu dan ruang gerak pada masa pandemi merupakan kendala yang dirasakan Baznas Provinsi Kalbar. Kata kunci: Filantropi Islam, Covid-19, Masyarakat Miskin, Baznas Provinsi Kalimantan Barat Â

The Effectiveness of Advertising Cost Against Sales and Firm Value Yohanes Adi Nugroho; Murti Puspita Rukmi; Perdhiansyah Perdhiansyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5068

Businesses and companies use advertising as a product promotion tool for customers. Every expenditure utilizing advertising carried out by the company is used to attract public interest in a product, which will increase product sales and ultimately impact increasing company value. This study examines the effectiveness of advertising costs and their impact on sales and company value. The research samples use data from the financial reports included in the consumer goods sector with the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2021. The research method is quantitative, and the sampling method is purposive. The test results show an influence between advertising costs and sales, and there is an effect between advertising costs and sales on firm value. The findings imply that advertising costs by companies can increase public awareness and then increase company sales. So, the higher advertising intensity the company carries can boost profits and increase company value in the eyes of investors or potential investors. This study found that advertising costs, besides influencing sales, also affect company value.

Transformasi Digital Meningkatkan Kinerja Keuangan Koperasi di Kota Pontianak Perdhiansyah, Perdhiansyah; Kusmana, Endang
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.777

The digitalization of cooperative services the convenience, speed of service, comfort, and security are the main goals. for members when transacting with the cooperative. Improved financial performance illustrates a good level of financial health. When a process is assessed and monitored over time, the result is its performance. Knowing how the digitalization of services affects the financial performance of cooperatives in Pontianak City is the main objective of this research. This research uses a descriptive research strategy with quantitative methods. This research sample consists of all financial reports produced by institutions that have utilized the digitalization of cooperative services. The research results prove that digitalization of services has an effect on financial performance (ROA, ROE, BOPO). The digitalization of services has a major impact on the financial performance of cooperatives which grows along with advances in technology. This research is limited to the geographical area of Pontianak, so the results may not be generalizable to cooperatives in other locations.

Whistleblowing, Love Of Money, Machiavellian In Accounting Mentallity Perspective Towards Fraud Tendencies Wikrama Tungga Dewi, V Ananta; Prasetyo, Henri; Perdhiansyah; Rahmaniar, Risti
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1919

This study aims to determine the effect of whistleblowing, love of money, machiavellian for mental accounting perspective on the tendency accounting fraud. This type of research is quantitative. The data collection method used in this study refers to primary data sources in the form of questionnaires. The results showed that whistleblowing has significant effect on the tendency of fraud accounting at 0,001 < 0,05. The love of money and Machiavellian have no significant effect on the tendency of fraud accounting. The love of money has 0,537 > 0,5. The Machiavellian has 0,541 > 0,05.

Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah Mustafa, Bob; Kusmana, Endang; Ardhi, Qisthi; Dewi, V. Ananta Wikrama Tungga; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Khamim, Khamim; Mahyus, Mahyus
Kapuas Vol. 3 No. 1 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i1.518

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.

Pelatihan Penyusunan Proposal dan Analisis Biaya-Manfaat dalam Mendukung Pariwisata Olahraga di Dusun Gunung Ambawang Mustafa, Bob; Zawitri, Sari; Ardhi, Qisthi; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Irawati, Rika
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.v2i2.529

One of the government's efforts to achieve tourism development goals is through the development of tourist villages. Deras is one of the villages designated as a strategic tourism area, which was officially designated as a tourist village on April 10, 2021. The purpose of this activity is to increase understanding of tourism object managers and Tourism Awareness Groups (Pokdarwis) in preparing proposals and assessing program implementation and development of new tourist objects through a cost-benefit analysis approach. The training, which was attended by 15 participants, was held on Saturday, August 7, 2021, at Taman Wisata Alam Indah Lestari, which is located at Gunung Ambawang Hamlet, Sungai Deras Village, Kec. Pakedai Bay. All participants enthusiastically participated in this activity and their understanding increased significantly after attending the training. The results of mentoring participants showed that as much as 80% of participants were able to develop activity proposals and conduct cost-benefit analysis for the opening of new tourist objects. It can be said that in general this training activity ran smoothly and was able to increase participants' understanding in preparing activity proposals and applying cost and benefit analysis techniques for opening new tourist attractions.

Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit Endang Kusmana; Perdhiansyah; Risti Rahmaniar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.800

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.

Workshop Big Data Analysis bagi Mahasiswa Akuntansi di Kota Pontianak: Upaya Peningkatan Aplikasi Teknik Rasio dan Indeks Keuangan Indriani, Ika Kurnia; Prasetyo, Henri; Cahyowati, Anik; Widodo, Agus; Nugroho, Yohanes Adi; Perdhiansyah, Perdhiansyah; Rukmi, Murti Puspita; Nur, Uray M.; Soraya, Soraya; Mahyus, Mahyus
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1680

Big data has become a new phenomenon amidst the development of technology and easy access to information. This condition significantly affects research in the field of accounting. Accounting students are academics who have the opportunity to conduct quantitative research. Ratio and index techniques are one step in utilizing the ease of accessing financial reports. However, there are still many accounting students who have not utilized big data due to a lack of knowledge. The purpose of this workshop is to introduce how to use big data analysis techniques easily and quickly. This workshop was held to improve the analytical skills of accounting students with financial data. The evaluation method uses a rubric for assessing financial report analysis practicums. The results of this community service have succeeded in increasing students’ insight and statistical analytical skills using the Microsoft Excel program. A total of 10 participants have applied ratio and index techniques and have completed calculations for 558 municipal financial data in Indonesia.

Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit Endang Kusmana; Perdhiansyah; Risti Rahmaniar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.800

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.

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