Training in bookkeeping and financial management for revitalization of traditional market (study case: Sukatani Market Depok, West Java)

Author(s):  
M. Safitry ◽  
R.F. Kaban
2019 ◽  
Vol 16 (1) ◽  
pp. 108-121
Author(s):  
Nining Nining Islamiyah ◽  

This study aims to explain the financial management practices of the mosque. Specifically, the focus of this study is to explore and investigate how financial management practices in the mosque. A case study of one Malaysian mosque is undertaken. To achieve the objective of this study, the researcher used vari­ous techniques of data collection, including interviews, observations, and reviews of the documents. The findings reveal that the SHAS mosque has four mechanisms to manage financial management practices. The tools are performance assessment and evaluation, participation, regulation, and social auditing. This study concludes that financial management practices are a necessary process to support the accounta­bility of the mosque. Especially, secondary accountability relates to the responsibility of mosque managers toward capital providers of the mosque. The results of this study give some implications for the improvement of financial management practices, particularly in the mosque.


Author(s):  
Mega Rianita Kartika ◽  
Fitriana Fitriana ◽  
Farida Yuliaty

In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.


2018 ◽  
Vol 19 (2) ◽  
pp. 437-452 ◽  
Author(s):  
BUDIAWATI SUPANGKAT ISKANDAR ◽  
JOHAN ISKANDAR ◽  
BUDI IRAWAN ◽  
RUHYAT PARTASASMITA

Iskandar BS, Iskandar J, Irawan B, Partasasmita R. 2018. Traditional markets and diversity of edible plant trading: Case study in Ujung Berung, Bandung, West Java, Indonesia. Biodiversitas 19: 437-452. Traditional markets are where traders and buyers meet; places where the supply and demand activities of selling and buying between traders and buyers occur. Buying and selling activities are realized based on the practice of bargaining, made possible by a negotiated willingness to slide a price. In bargaining, social relationships are activated. Traditional markets are managed by local companies called PD Pasar. The traders are generally small business groups. A particular feature of traditional markets is that they are primarily places to trade various foodstuffs that are needed by urban dwellers, including products such as rice and other additional staple foods, vegetables, spices and fruits. The aim of the study reported here was to detail various edible plant species and their variations (landraces) that are the source of products traded in a typical traditional market of West Java, Indonesia. The products of interest to us included carbohydrate staple foods, vegetables, spices, and fruits, produced by village farmers. We investigated the trading network for these edible plant commodities; and the role of traditional markets in supporting the conservation of biodiversity in the edible plants traded. The method used in this study was qualitative, applying an ethnobotanical approach. Field techniques of direct observation, participant observation and deep interview were applied. The results of the study showed that the traditional market of Ujung Berung, in Bandung, West Java, plays an important role in trading various edible plants produced by village farmers. Altogether, 120 plant species were recorded in the market, out of a total of 188 variants (species, and intra-species landraces), representing 44 families. There were 103 species that provided vegetables, 58 species used as spices, 39 species used for their fruits, and 10 that provided carbohydrate staple foods. In general, these plants commodities traded in the Ujung Berung traditional market are supplied by village traders or are bought from the central market in Bandung. The traditional market of Ujung Berung, Bandung has an important role as a place of economic activity for small businesses Furthermore, it is a factor supporting biodiversity in the edible plants traded.


Author(s):  
Sri Dewi Anggadini ◽  
Riza Azasul Azrin ◽  
Egi Fahrana ◽  
Ari Bramasto

The strengthening of demands for a good financial management and accountability system encourages the government to improve performance in financial management in order to produce good and transparent financial reports. The purpose of this study was to determine the effect of local revenue and Special Allocation Funds on Direct Expenditures for City Government in West Java Province for the 2015-2019 period. The method used is descriptive and verification methods with a quantitative approach. The analysis samples in this research are 5 City Government Financial Reports in West Java Province for 5 periods. The data analysis technique used in this study is the Statistical Package for the Social Sciences (SPSS) using the IBM SPSS Statistics 20 software. The results show that local revenue has a positive effect on Direct Expenditures and Special Allocation Funds have a positive effect on Direct Expenditures in City Government. In West Java Province for the period 2015-2019.


2019 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Etty Gurendrawati ◽  
Yunika Murdayanti ◽  
Susi Indriani

ABSTRAKKegiatan pengabdian masyarakat ini dilakukan karena masih ditemukan beberapa kelemahan dari pengelolaan pondok pesantren. Umumnya masalah tersebut bermula dari aktivitas keuangan pesantren baik yang berkaitan dengan anggaran, akuntansi, penataan administrasi, alokasi serta kebutuhan pengembangan pesantren maupun dalam proses aktivitas keseharian pesantren. Tidak sedikit pesantren yang memiliki sumber daya baik manusia maupun alamnya tidak tertata dengan rapi, dan tidak sedikit pula proses pendidikan pesantren berjalan lambat karena kesalahan dalam penataan manajemen keuangannya. Pelaksanaan Pengabdian Masyarakat ini dilakukan di di pondok pesantren Qotrun Nada Depok Jawa Barat. Peserta diberikan pelatihan pemahaman dan pengetahuan pengelolaan keuangan secara komputerisasi dan pembuatan laporan keuangan yang baik serta kiat-kiat dalam mengelola pengendalian biaya yang rutin dikeluarkan baik yang terjadi pada saat usaha maupun pengeluaran rumah tangga pesantren sehingga mampu mengatasi pengeluaran yang besar. Kesimpulan yang diperoleh terdapat peningkatan pemahaman dan pengetahuan pengelolaan keuangan serta teknik dalam membuat bentuk laporan keuangan yang baik dan benar baik secara manual maupun terkomputerisasi.Kata Kunci: pengetahuan keuangan; laporan keuangan; komputer akuntansiABSTRACT This community development activity was carried out because there were still some weaknesses in the management of pesantren. Generally, the problem starts from the pesantren's financial activities both related to the budget, accounting, administration managements, allocation and development needs of the pesantren and even in the process of pesantren's daily activities. Many pesantren with its resources both human and natural are not neatly arranged, and also the process of pesantren education runs slowly due to errors in financial management arrangements. The implementation of community develompent is done at the Pesantren Qotrun Nada in Depok, West Java. Participants are given training in understanding and knowledge of financial management manually and also accounting computerized application. Participants are also given a training materials of good financial report preparation and tips on managing routine cost control. The conclusions obtained are an increase in understanding and knowledge of financial management for all participants and also understand the techniques in making good financial statements both manually and computerized.Keywords: financial literacy; financial statements; accounting computerized


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