PEMBERDAYAAN PENGELOLA LEMBAGA EKONOMI KOMUNITAS ADAT MELALUI PENGUASAAN TEKNOLOGI INFORMASI DI DESA JUNGUT KABUPATEN KLUNGKUNG, BALI

Village Credit Institutions are quite capable of accelerating the economy of traditional village manners to advance and make a significant contribution to village development. But in the midst of the frenzy of the era of digitalitation revolution 4.0 characterized by automation demanding a movement for renewal in the LPD in order to be able to compete with similar institutions. The fundamental problems of LPD that are most prominent are the capacity of Human Resources in terms of management, use of information technology, especially in the preparation of financial statements. In the digitalization era, every business actor must prepare himself to enter the 4.0 industrial revolution. For this reason, business actors are expected to maximize the use of information technology, one of which is in the preparation of financial statements. However, currently there are not many microfinance institutions that use information technology to carry out the recording of their financial statements. LPD still records finance conventionally. Of course this if it is not immediately followed up will pose a risk of loss in the future. Solution to problem solving is done by conducting socialization, mentoring the preparation of financial statements. The implementation method is carried out in several stages, beginning to provide an understanding of the importance of the use of information technology, conducting training in information technology-based financial report training, lastly assisted to solve problems related to the preparation of financial statements. The hope after this activity ends is that LPD is able to carry out its business activities independently to prepare financial reports and carry out evaluations of business activities and in the long run the LPD will develop and be able to torch accelerate the economy of the local village.

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PEMBERDAYAAN PRAJURU LEMBAGA KEUANGAN MIKRO ADAT MELALUI PENERAPAN TEKNOLOGI INFORMASI DI DESA KESIUT KECAMATAN KERAMBITAN KABUPATEN TABANAN

JURNAL SEWAKA BHAKTI ◽

10.32795/jsb.v3i1.517 ◽

2019 ◽

Vol 3 (1) ◽

pp. 25-39

Author(s):

Putu Krisna Adwitya Sanjaya ◽

I Nyoman Suta Widnyana ◽

I Putu Nuratama

Keyword(s):

Information Technology ◽

Industrial Revolution ◽

Financial Statements ◽

Indigenous Community ◽

Microfinance Institutions ◽

Financial Reports ◽

General Picture ◽

Long Run ◽

Microfinance Institution ◽

The Village

Indonesia is preparing itself in the era of the industrial revolution 4.0. For this reason, businesses are expected to be able to maximize the use of information technology to the fullest, one of which is by preparing financial statements. But now there are not many microfinance institutions that use information technology to carry out the recording of their financial statements. This also happened in Kesiut village, located in Kerambitan sub-district, Tabanan Regency. The Indigenous Community microfinance institution still records finances manually and some even inconsistencies in carrying out the registration process. Of course this if not followed up immediately will pose a risk of future losses. The obstacle faced is the lack of professional quality human resources. Problem solving solutions are implemented by conducting socialization, training and assistance in preparing financial statements. The implementation method is carried out in several stages, beginning with providing an understanding of the importance of the use of information technology, followed by giving an overview of the general picture of how the industrial revolution occurred which could lead to diseruption. The next step is to carry out training in preparing financial statements based on information technology software. The final stage is assisted to help solve the problems faced in relation to the preparation of financial statements. Through the community partnership program which is manifested through the stages of outreach, training and mentoring, the Indigenous community microfinance institution in running its business is able to independently prepare financial reports and conduct evaluations of its business activities. By carrying out this activity it is also hoped that in the long run the Indigenous community microfinance institutions in the Kesiut village will further develop and of course with the development of indigenous community microfinance institutions, the economy in the area will also be stretched so that there will be an acceleration of the welfare of the village community.

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PENGARUH KOMPENTENSI SUMBER DAYA MANUSIA ,PENERAPAN SISTEM AKUNTANSI DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD KABUPATEN LUMAJANG)

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4211 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Maimunah Maimunah ◽

Anwar Made ◽

Supami Wahyu Setiyowati

Keyword(s):

Information Technology ◽

Human Resources ◽

Local Governments ◽

Quantitative Research ◽

Financial Statements ◽

Accounting System ◽

Financial Reports ◽

Accounting Systems ◽

Quantitative Research Methods

This study aims to analyze the influence of human resource competencies, the application of regional accounting systems, the adoption and utilization of information technology on the quality of financial reports of local governments partially or simultaneously. in this study, the sample taken was 59 people from 9 regional work units (SKPD) consisting of financial sub-departments and accounting staff. Data collection is done through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. The results of the first research show that the competence of human resources, and the use of information technology have a positive and significant effect on the quality of the financial statements of the local government while the application of the regional accounting system does not affect the quality of the financial statements of the Lumajang regency. the competency of human resources simultaneously, the application of the regional accounting system and the use of information technology have a positive and significant effect on the quality of the financial statements of the Lumajang district government.

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

Jurnal Manajemen Pembangunan Daerah ◽

10.29244/jurnal_mpd.v8i2.24818 ◽

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.

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Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah

Jambura Accounting Review ◽

10.37905/jar.v2i1.29 ◽

2021 ◽

Vol 2 (1) ◽

pp. 76-86

Author(s):

Muflihah Muflihah

Keyword(s):

Information Technology ◽

Human Resources ◽

Internal Control ◽

Quantitative Methods ◽

Financial Statements ◽

Information Value ◽

Financial Control ◽

Financial Reports ◽

Internal Control System

The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.

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PEMANFAATAN MICROSOFT EXCEL DALAM MEMBANTU PENYUSUNAN LAPORAN KEUANGAN DI TPQ AN-NAJAH TIRTO PEKALONGAN

Al-Khidmat ◽

10.15575/jak.v4i1.11637 ◽

2021 ◽

Vol 4 (1) ◽

pp. 28-35

Author(s):

Shohabatussa’adah Shohabatussa’adah ◽

Muasomah Muasomah

Keyword(s):

Information Technology ◽

Learning Process ◽

Financial Statements ◽

Education Sector ◽

Educational Institutions ◽

Microsoft Excel ◽

Financial Reports ◽

Financial Report ◽

Education Services ◽

Question And Answer

AbstrakKemajuan IPTEK menuntut sebuah kewajiban pada penguasaan ilmu di bidang tekonologi informasi untuk menghadapi era globalisasi ini. Artikel ini membahas mengenai pemanfaatan excel dalam membantu penyusunan laporan keuangan . Untuk menunjang kelancaran proses pembelajaran di lembaga pendidikan dalam hal ini di Taman Pendidikan Al-Qur’an (TPQ) diperlukan suatu bagian yang mendukung kegiatan tersebut yaitu tata usaha. Tata usaha lembaga pendidikan merupakan ujung tombak pelayanan jasa pendidikan suatu lembaga yang secara langsung menangani pelayanan di dalam internal maupun eksternal. Akan tetapi tenaga tata usaha masih belum cukup baik melayani administrasi ketatausahaan karena beberapa hal yang menjadi kendala.Tidak terkecuali bagi bidang pendidikan. Melalui Microsoft Excel, laporan keuangan dapat disusun secara sederhana dengan siklus yang lebih pendek yaitu dari penyusunan jurnal menjadi laporan keuangan sederhana. Adapun tujuan dari tulisan ini adalah untuk memberikan pelatihan mengenai proses penyusunan laporan keuangan melalui Microsoft Excel agar mengefisiensikan kinerja tata usaha. Metode yang digunakan dalam pengabdian ini meliputi ceramah, tanya jawab dan simulasi. Adapun hasil dari pengabdian ini menunjukkan bahwa pelatihan ini memberikan pengetahuan khususnya bagi tata usaha mengenai proses akuntansi sederhana dengan memanfaatkan excel seperti perekapan, pengelompokan akun, penjurnalan, posting ke buku besar bahkan sampai pada pembuatan laporan keuangan yang dipraktekan secara langsung. AbstractScience and Technology Progress requires an obligation to mastery of science in the field of information technology to face this era of globalization. This article discusses the utilization of Excel in assisting the preparation of financial statements. To support the smoothness of the learning process in educational institutions in this case in the Al-Qur'an Education Park (TPQ), a part that supports the activity, namely administration. Administration of educational institutions is the spearhead of the education services of an institution that directly handles services within the internal and external. However, administration workers are still not quite good at serving the administration of work and some things become obstacles. Not except for the education sector. Through Microsoft Excel, financial statements can be arranged simply with a shorter cycle, namely from the drafting of journals into a simple financial report. The purpose of this paper is to provide training on the process of preparing financial statements through Microsoft Excel to streamline the performance of administration. The method used in this service includes lectures, question and answer and simulation. The results of this service show that this training provides knowledge especially for administration regarding simple accounting processes by utilizing excel such as recipates, grouping accounts, transvuncurements, posts to ledgers even to the manufacture of financial reports directly practiced.

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

Dinasti International Journal of Management Science ◽

10.31933/dijms.v2i4.784 ◽

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

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PENGELOLAAN PANTI ASUHAN SANTA MARIA: LAPORAN KEUANGAN USAHA DAN DESAIN RUANG KREATIF

Jurnal Terapan Abdimas ◽

10.25273/jta.v4i1.3799 ◽

2019 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Fransiska Soejono ◽

Suzzana Winda Artha Mutika ◽

Latius Hermawan ◽

Theresia Sunarni ◽

Dhita Wahyu Anggraeni ◽

...

Keyword(s):

Human Resources ◽

Financial Statements ◽

Financial Reports ◽

Financial Report ◽

Knowledge And Skills ◽

Space Design ◽

Training Activities ◽

Creative Space ◽

Microsoft Office ◽

Santa Maria

Abstract. Saint Mary’s Orphanage Pasang Surut is located in the Banyuasin Region of South Sumatra. The problem encountered today is the recording of financial statements that are simple using books and there are rooms that have not been used optimally. There is a need to redesign the room to fulfill the creativity of orphanage children. There are no human resources in the Panti who have the competence to create creative space designs. The solution to this problem is to conduct training activities on financial report making and creation of creative designs to optimize the use of one of the in-room spaces. The activity aims to improve the knowledge and skills of the institution manager and produce creative space design. The results of the activity are an increased understanding of financial reports and the use of Microsoft Office Excel to create business financial statements. The results of other activities are creative space design that is in line with the expectations of the institution manager.Keyword : Orphanage, Financial Report, Creative Room Abstrak. Panti Asuhan St. Maria Pasang Surut terletak di Daerah Banyuasin Sumatera Selatan. Permasalahan yang ditemui saat ini adalah pencatatan laporan keuangan yang sederhana menggunakan buku dan ada ruangan yang belum digunakan secara optimal. Ada kebutuhan untuk mendesain ulang ruangan untuk pemenuhan kreativitas anak-anak panti. Belum ada sumber daya manusia di Panti yang memiliki kompetensi untuk membuat desain ruang kreatif. Solusi dari masalah tersebut adalah dilakukan kegiatan pelatihan mengenai pembuatan laporan keuangan dan pembuatan desain kreatif untuk mengoptimalkan penggunaan salah satu ruang dipanti. Kegiatan bertujuan untuk meningkatkan pengetahuan dan ketrampilan dari pengelola panti dan menghasilkan desain ruang kreatif. Hasil kegiatan adanya peningkatan pemahaman tentang laporan keuangan dan pemanfaatan Microsoft Office Excel untuk membuat laporan keuangan usaha. Hasil kegiatan lainnya adalah desain ruang kreatif yang sesuai dengan harapan pengelola panti.Kata Kunci : Panti Asuhan, Laporan Keuangan, Ruang Kreatif

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Achieving Global Competitive Human Resources in the Industrial Revolution

10.31219/osf.io/bq592 ◽

2021 ◽

Author(s):

Pang william panggantara

Keyword(s):

Decision Making ◽

Information Technology ◽

Human Resources ◽

Competitive Advantage ◽

Industrial Revolution ◽

Global Market ◽

Massive Transformation ◽

Business Decision ◽

Fourth Wave

Fourth wave of industrial revolution is marked by the use of information technology, artificial inteligence (A.I), and automatic engines. Competitive advantage has become a necessity for every business actor when they wants to competing in the global market. The current condition definitely encouraging the occurence of massive transformation at all business levels and units this condition happens because every business actor can enter from and any other countries markets easily. this condition making professionalism of every business actor is highly prioritized like many case in the business decision making and continous innovation.

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Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽

10.29264/jakt.v14i1.1007 ◽

2017 ◽

Vol 14 (1) ◽

pp. 57

Author(s):

Rasyidah Nadir ◽

Hasyim Hasyim

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Management ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

District Government ◽

The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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

International Journal of Business Economics (IJBE) ◽

10.30596/ijbe.v1i2.5912 ◽

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.

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