scholarly journals KEMAMPUAN PEGAWAI BUMDES DALAM MENGAPLIKASIKAN ZAHIR DALAM PEMBUATAN LAPORAN KEUANGAN DI DESA PEMATANG SERAI TANJUNG PURA DI SUMATERA UTARA

2021 ◽  
Vol 4 (1) ◽  
pp. 118
Author(s):  
Vina Arnita ◽  
Hernawaty Hernawaty ◽  
Eky Ermal M
Keyword(s):  
High School ◽  
Central Government ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Reports ◽  
Financial Report ◽  
Know How ◽  
The Village

In this dedication the researcher helps provide solutions to Bumdes employees to make financial reports. At the beginning of this dedication, the researchers visited Pematang Village, Lemongrass, Tanjung Pura, and Bumdes employees told of their strengths and weaknesses. The deficiencies faced by them were also explained during the visit. The village residents who were in the area of Lemongrass Temple were one of the villages that received grants from the central government. So the problems that arise they do not understand to make computerized financial statements. With this problem the researchers took part in alleviating their problems in making financial statements. The disadvantage faced by them was that the employees in Bumdes only graduated from high school, so they did not know how to make a correct financial report. Educational background for Bumdes employees makes it difficult for them to understand financial statements, researchers provide learning about accounting and accounts from accounting. After they understand new accounts entered into journals. By completing accounts and journals, then they can enter financial reports through the zahir application.

scholarly journals FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

scholarly journals STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN BADAN LITBANG DAN INOVASI (KANTOR JAKARTA DAN BOGOR)

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Hengki Permadi ◽  
Hermanto Siregar ◽  
Nirwan Ristiyanto
Keyword(s):  
Human Resources ◽  
Swot Analysis ◽  
Financial Statements ◽  
Educational Background ◽  
Research Development ◽  
Financial Reports ◽  
Financial Report ◽  
Policy Strategy ◽  
The Government

ABSTRACTThe good quality of financial statements of the government can describe the good performance of governance management. The purpose of this study was to obtain a policy strategy to improve the quality of financial reports of Research, Development and Innovation Agency (RDIA) and to determine factors that influence the quality of financial report, and in the end could be hoped to get the better opinions of BPK. This study used questionnaires that distributed to respondents from technical unit of RDIA throughout Indonesia. SWOT and QSPM analysis methods were used in this study. The results of the study with SWOT analysis produced some priority strategy in the form of Strength-Opportunities combinations (SO). To get a better strategy, QSPM analysis was used with the results that RDIA should improve human resources capacity, especially for operator staffs that appropriate with educational background and enhancement of role and responsibilities of the leaders division on the financial statements as well. ABSTRAKLaporan keuangan pemerintah yang berkualitas baik dapat menggambarkan kinerja pengelolaan kepemerintahan yang baik. Tujuan penelitian ini adalah memperoleh strategi kebijakan untuk meningkatkan kualitas laporan keuangan Badan Litbang dan Inovasi dan menentukan faktor-faktor yang mempengaruhi kualitas laporan keuangan. Strategi peningkatan kualitas laporan keuangan dapat menghasilkan opini BPK RI yang lebih baik. Penelitian ini menggunakan kuesioner kepada responden dari satuan kerja lingkup Badan Litbang dan Inovasi seluruh Indonesia. Penelitian ini menggunakan metode analisis SWOT dan analisis QSPM. Hasil penelitian dengan metode SWOT menghasilkan beberapa strategi prioritas dari kombinasi Kekuatan-Peluang (SO). Untuk mendapatkan strategi yang lebih baik digunakan analisis QSPM dengan hasil strategi yang perlu dilakukan Badan Litbang dan Inovasi yaitu peningkatan sumber daya manusia terutama petugas operator sesuai kriteria dan pendidikan serta peningkatan peran dan tanggung jawab pimpinan terhadap laporan keuangan.

scholarly journals EFFECT OF VILLAGE APPARATUS PERFORMANCE, INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION ON VILLAGE FUND ACCOUNTABILITY AND IMPLICATIONS ON QUALITY VILLAGE FINANCIAL REPORT

2021 ◽  
Vol 2 (4) ◽  
pp. 569-580
Author(s):  
Budi Hendaris ◽  
Romli Romli
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Technology Use ◽  
Financial Statements ◽  
Fund Management ◽  
Financial Reports ◽  
Financial Report ◽  
Survey Techniques ◽  
The Village

Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages. Furthermore, data analysis was performed using  SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability

Evaluasi Implementasi Kebijakan Sistem Keuangan Desa (Siskeudes) di Desa Munggu Kecamatan Ngabang Kabupaten Landak

2020 ◽  
Vol 1 (2) ◽  
pp. 111
Author(s):  
Fuaddianto Fajar Satrio
Keyword(s):  
Financial System ◽  
Financial Reports ◽  
Financial Report ◽  
The Village

ABSTRACTThis study describes the result of evaluation of the implementation of the Village Financial System (SISKEUDES) policy in Munggu Village, Ngabang District, Landak Regency. This study is based on the observation and interview conducted by the author at the Village Office of Munggu Village, Ngabang District, Landak Regency where problems are found in the preparation of village financial reports using SISKEUDES.The study aims to describe and analyze the evaluation of the Implementation of the Village Financial System(SISKEUDES) Policy in Munggu Village, Ngabang District, Landak Regency.The approach used in this study isdescriptive qualitativewhilemethods for collecting data are observation, documentation and interview.The collected data will be presented by reducing unnecessary data in the study and then drawing conclusions.There are 2 (two) perspectives of the results, which are‘compliance perspective’ and ‘what’s happening perspective’.Based on the results for Compliance perspective, the implementation of the Village Financial System (SISKEUDES) policy in Munggu Village, Ngabang District, Landak Regency Is not optimal yet, it can be seen from the delay in submitting village financial report so the implementation of the policy does not go according to the plan.In addition, the existing facilities and resources in Munggu Village are inadequate for the implementation of the SISKEUDES policy.Furthermore, based on the results for What’s happening perspective, the implementation of the policy is also not optimal yet. The replacement of the SISKEUDES operator in Munggu Village affect the implementation of the SISKEUDES application because it has an impact on delays in making financial reports using the SISKEUDES application.Keywords: evaluation, implementation, Siskeudes, compliance, what’s happening

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Baldric Siregar
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Test Results ◽  
Size Of Government ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Central Java ◽  
Sample Data ◽  
Special Region

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

scholarly journals ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

2018 ◽  
Vol 2 (2) ◽  
pp. 233
Author(s):  
Wijoseno Lelono, Titin Ruliana, Umi Kulsum
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fiscal Year ◽  
Analysis Tool ◽  
Regional Government ◽  
Management Guidelines ◽  
Balance Sheets ◽  
Financial Report ◽  
Village Government ◽  
The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

scholarly journals Program Kemitraan Masyarakat Stimulus Kelompok Penjahit Pakaian di Desa Sungai Bali Kecamatan Pulau Sebuku Kabupaten Kotabaru Provinsi Kalimantan Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 63
Author(s):  
Dayat Ikhsan Hajati ◽  
Taufik Rahim
Keyword(s):  
Production Capacity ◽  
Production Equipment ◽  
Business Success ◽  
Financial Reports ◽  
Financial Report ◽  
Quality Product ◽  
Additional Production ◽  
Long Time ◽  
To Come ◽  
The Village

Community Partnership Stimulus Program of Clothing Tailor Group in Sungai Bali Village, Sebuku Island District, Kotabaru Regency, South Kalimantan Province The problems faced by partners are: 1) Equipment and production equipment are still limited so that it takes a long time to fulfill large orders; 2) The equipment and production equipment are still very simple, which hinders the production process; 3) Inadequate place for display and stock storage; 4) The partner has never made a business financial report so that the partner cannot measure the development of his business so far; 5) Marketing is still very limited and passive where buying and selling is only waiting for the buyer to come to the house; 6) Promotional activities have never been carried out so that the product is only known to the community in the village; 7) The absence of a business name board so that prospective buyers from other villages is difficult to find partner business places. This community service program aimed to help partners overcome problems in the aspects of production and business management. The method or approach applied was discussion, training, mentoring, and adding the business equipment and equipment to motivate partners to achieve business success. The results and outcomes achieved were 1) Partners received additional production equipment such as portable electric sewing machines, new manual sewing machines, and storefront cabinets for product stock storage and name boards/signs; 2) Partners got training and assistance in making notes or financial reports, marketing management, and business correspondence; and 3) Partners could improve skills, product quality, product quantity, product types, production capacity, assets, and business income.

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