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INDONESIA
Prosiding Seminar Nasional Indonesia
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30265169     DOI : -
Core Subject : Humanities, Education, Social,
Humanities Social Sciences Other
Prosiding Nasional Adisam dapat menerima naskah dalam bidang-bidang seperti pendidikan, kesehatan, hukum, ekonomi, teknologi informasi (Teknik Informatika), teknik sipil, teknik elektro, teknik mesin, perikanan, pertanian, ilmu sosial-humaniora, dan bidang-bidang ilmu lainnya.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 46 Documents
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PROSEDUR VOUCHING AKUN PIUTANG USAHA PADA CV SBS DI KAP DRS. BASRI HARDJOSUMARTO, M.Si, Ak & REKAN Khairatuna'ilah; Munari
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari tidak adanya otorisasi dan kurangnya dokumen pendukung terhadap prosedur vouching akun piutang usaha di CV SBS, dengan motivasi untuk meningkatkan efektivitas proses audit dalam mengidentifikasi potensi kesalahan atau kecurangan. Metode penelitian menggunakan pendekatan kualitatif dengan data yang diperoleh dari observasi langsung dan wawancara terhadap prosedur vouching dan dokumen transaksi piutang. Hasil analisis menunjukkan bahwa terdapat kelemahan dalam dokumentasi otorisasi transaksi serta kelengkapan dokumen pendukung di CV SBS, menyebabkan variabilitas dalam tingkat kepatuhan transaksi. Ketiadaan otorisasi dan ketidaklengkapan dokumen mempengaruhi validitas prosedur vouching serta akurasi informasi piutang usaha. Implikasi temuan penelitian ini adalah perlunya perbaikan sistematis dalam prosedur vouching akun piutang usaha CV SBS, termasuk peningkatan pengarsipan dokumen, klarifikasi prosedur otorisasi, dan pengetatan pengawasan dalam pengendalian internal. Dengan prosedur vouching yang lebih ketat dan efisien, CV SBS dapat memastikan laporan keuangan yang lebih akurat, meningkatkan kepercayaan pemamngku kepentingan, serta melindungi perusahaan dari risiko kesalahan dan pelanggaran. Peningkatan kualitas pengendalian internal terkait vouching piutang usaha akan membantu perusahaan mencapai keakuratan informasi keuangan yang diperlukan untuk pengambilan keputusan strategis dan menjaga reputasi perusahaan di mata publik dan investor.
ANALISIS MANAJEMEN SDM UNTUK PENINGKATAN KINERJA GURU SMK PADA ASPEK LITERASI DIGITAL Arrori Ashar Hidayad; Lathifaturrohmah; Luthfiyah Nurlaela; Achmad Imam Agung
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to analyze Human Resource (HR) management in an effort to improve the performance of vocational high school teachers in Bojonegoro Regency, especially in the aspect of digital literacy. The main problems raised are the low digital competence of teachers in facing the demands of industry 4.0, rapid technological developments, and the need for digital-based curriculum implementation. The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and document analysis at the Bojonegoro Regional Education Office Branch. The results of the study show that teacher HR management has been implemented through digital literacy training programs (journalism schools, cloud computing training, and anti-hoax workshops), direct coaching by the head of the office, and collaboration between institutions. However, there are challenges such as uneven distribution of teachers, limited budget, and difficulties in adapting to the Merdeka Curriculum. The program evaluation shows an increase in teacher skills in utilizing technology, although continuous improvement is needed to overcome structural barriers. This study recommends strengthening technology-based training, equalizing resources, and increasing collaboration with the industrial world to ensure the relevance of education to the needs of the digital era.
Prosedur Vouching Akun Pembelian di KAP BHS Khotimah, Khusnul; Munari
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

artikel ini membahas tentang prosedur vouching akun pembelian pada Perusahaan yang di audit oleh KAP BHS. Motivasi utama dari penelitian ini adalah untuk mendalami implementasi prosedur vouching akun pembelian pada PERUSAHAAN di bawah arahan KAP BHS guna menganalisis hubungan antara pelaksanaan prosedur vouching akun pembelian dengan tingkat keakuratan transaksi pembelian di PERUSAHAAN. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil analisa menunjukkan bahwa Vouching dapat memberikan kontribusi penting dalam memastikan keakuratan dan keabsahan transaksi pembelian oleh PERUSAHAAN. Jika terdapat pembelian, baik pembelian tunai maupun kredit perlu di dukung oleh bukti-bukti yang lengkap mulai dari purchase order sampai dengan pembayarannya. Selain itu, pembelian juga harus di otorisasi oleh pihak yang berwenang. Namun, pada hasil pengerjaannya beberapa transaksi pembelian tidak menampilkan dokumen-dokumen yang sudah di otorisasi. Hasil vouching menunjukkan bahwa pengendalian internal perusahaan belum berjalan dengan baik sepenuhnya karena beberapa dokumen pendukung atas transaksi pembelian belum di otorisasi meskipun dalam penomoran dokumen perusahaan sudah cukup baik.
PENGELOLAAN STRES PADA GURU HONORER DALAM KONTEKS PENDIDIKAN: KAJIAN LITERATUR Yadi Suryadi; Aslan
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

Honorary teachers often face various challenges that can potentially trigger stress, such as low job status, career uncertainty, and unbalanced workloads. The stress experienced by honorary teachers can have a negative impact on teaching quality, mental health, and social relationships. This article aims to examine effective stress management strategies for honorary teachers in the context of education based on a literature review. The results of the study indicate that internal approaches such as mindfulness, relaxation techniques, and coping skills, combined with external support in the form of psychological counselling, stress management training, and supportive institutional policies, can help honorary teachers manage work pressure more effectively. In conclusion, holistic stress management, which involves individual, social, and systemic aspects, is essential for improving the well-being of honorary teachers while supporting better quality education.
ANALISIS PERATURAN PAJAK UNTUK EKONOMI DIGITAL DAN TRANSAKSI E-COMMERCE Caroline, Caroline; Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

The rapid growth of the digital economy and e-commerce transactions has presented significant challenges for traditional taxation systems. The high level of cross-border activity and the lack of physical presence of digital businesses make it difficult to determine tax jurisdiction and apply appropriate tax rules. This study discusses the urgency of updating tax regulations in response to the complexities of the digital economy, including the concept of ‘digital nexus’ and various approaches such as digital service tax (DST). Additionally, the importance of international coordination and strengthening national infrastructure is highlighted as efforts to avoid double taxation while creating a fair and effective tax governance framework. With a holistic policy strategy, these challenges can be transformed into opportunities to support sustainable growth in technology-driven economies.
PENGELOLAAN LIMBAH PERTANIAN SEBAGAI SUMBER ENERGI TERBARUKAN Loso Judijanto; Al-Amin
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

The management of agricultural waste as a renewable energy source offers an innovative approach to addressing environmental issues and the growing demand for energy. Agricultural waste, such as straw, husks, and livestock manure, has the potential to be processed into biogas, bioethanol, and biomass using various technologies such as anaerobic digesters and pyrolysis. This utilization not only reduces greenhouse gas emissions but also optimises underutilised resources. In addition to providing added value to the agricultural sector, the energy produced reduces dependence on fossil fuels and generates organic fertilisers that improve soil quality. Thus, the management of agricultural waste as a renewable energy source provides significant economic and environmental benefits and contributes to sustainable energy development.
DIALOG IDENTITAS: INTEGRASI TRADISI KEAGAMAAN LOKAL DI TENGAH ARUS BUDAYA GLOBAL Aslan, Aslan; Dea Tara Ningtyas
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

The dialogue on identity related to the integration of local religious traditions into the global cultural mainstream highlights the challenges and opportunities faced by local traditions amid cultural homogenisation. Local religious traditions, as key elements of community identity, demonstrate their ability to adapt and retain their meaning when confronted with global cultural influences. This integration process does not always mean conflict, but can create synergies that enrich both sides. Dynamic dialogue allows local traditions to contribute to global culture while utilising modern elements to strengthen their appeal. To maintain the balance and relevance of local traditions, the involvement of various stakeholders through inclusive dialogue is crucial for local religious traditions to survive and thrive in today's global cultural landscape.
DAMPAK MEDIA SOSIAL TERHADAP PARTISIPASI POLITIK PENYANDANG DISABILITAS Indah Sulistiani; Syarifuddin
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

Social media has become an important tool in increasing political participation among people with disabilities. These platforms offer opportunities for people with disabilities to actively engage in political discussions, access up-to-date information, and voice their opinions more widely. However, challenges remain, including suboptimal accessibility and the presence of discriminatory content that can hinder their active involvement. Despite these obstacles, the potential of social media to empower people with disabilities in the political sphere remains significant. With collective efforts to improve inclusion and accessibility, social media can play a key role in achieving more inclusive and fair political participation.
PROSEDUR VOUCHING AKUN KAS DI KAP DRS. BASRI HARDJOSUMARTO, M.SI, AK & REKAN Yuliniar Ayu Putri Priaditami; Munari
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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This scientific research examines the role of management assertions in the vouching procedures of cash accounts at KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners, with an emphasis on how management assertions influence the effectiveness and quality of audit procedures for a company. Management assertions, as a process of assessment and evaluation of a client's internal control systems and audit procedures, play a crucial role in ensuring the reliability of cash transaction vouching. This study analyzes the management assertion techniques applied in the vouching procedures, including several assertions used by auditors at KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners, such as existence or occurrence, completeness, accuracy, rights and obligations, and the final assertion, valuation and allocation. The research employs a qualitative approach to gain an in-depth understanding of cash account management for clients through methods involving in-depth interviews to gather detailed information about the processes and practices implemented in companies audited by KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners. The findings indicate that effective management assertions improve the accuracy of vouching by identifying potential errors and areas for improvement in the audit process. This article provides insights into management assertion strategies that can be adopted to enhance vouching procedures in the context of cash account audits at KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners.
PERAN INKUBATOR BISNIS DAN ORIENTASI KEWIRAUSAHAAN TERHADAP PENGEMBANGAN STARTUP MAHASISWA DI PERGURUAN TINGGI Amelia Wanda Dhabitah
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

Student startups are a tangible form of entrepreneurship implemented within the university environment and continue to show rapid growth. Business incubators and entrepreneurial orientation are considered strategic contributors to the success and sustainability of these startups. This study employs a descriptive qualitative literature review aimed at analyzing the role of business incubators and entrepreneurial orientation in developing student startups. The findings reveal that business incubators provide facilities, training, and business network access, while entrepreneurial orientation strengthens students’ psychological readiness through innovation, risk-taking, and proactiveness. The synergy between these two elements creates a conducive entrepreneurial ecosystem within universities. Furthermore, the integration of technologies such as artificial intelligence has been shown to enhance the effectiveness of incubation programs. These findings offer valuable implications for developing higher education models that are adaptive, practical, and aligned with real-world business needs.

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