scholarly journals AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA)

2018 ◽  
Vol 1 (2) ◽  
pp. 176-192
Author(s):  
Ardhita Pramesti ◽  
Ester Candra Riyandini ◽  
David Adechandra Aschedica Pesudo
Keyword(s):  
Qualitative Research ◽  
Internal Control ◽  
Secondary Data ◽  
Financial Statements ◽  
Internal Controls ◽  
Primary Data ◽  
Data Types ◽  
Financial Accountability ◽  
Accountability Practices ◽  
Church Organizations

This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.

scholarly journals KEBERADAAN TARI TAREA-READI KENAGARIAN KOTO GADANG GUGUK KECAMATAN GUNUNG TALANG KABUPATEN SOLOK

2019 ◽  
Vol 8 (2) ◽  
pp. 25
Author(s):  
Sri Wahyuni ◽  
Herlinda Mansyur
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Performing Arts ◽  
Secondary Data ◽  
Primary Data ◽  
Data Types ◽  
Traditional System ◽  
Library Studies ◽  
Main Instrument ◽  
Descriptive Method

Abstract This article aims to reveal and describe the existence of Tarea-rea dance in Kenagarian Koto Gadang Guguk Kecamatan Gunung Talang  Kabupaten Solok. This type of research is qualitative research with a descriptive method. The main instrument of this research is its own research and assisted with supporting instruments such as stationery, cameras and Handycam.  Data types use primary data and secondary data. Data collection techniques are conducted by way of library studies, observations and interviews. The steps for analyzing data are data collection, analyzing data, describing data and making conclusions. The results showed that Tarea-rea dance is a art carried by the ancestors of the Guguk people who inherited hereditary with the traditional system. Tarea-rea dance was originally used as a dance at the time of the decline ceremony of rice harvesting. Since 2015 This dance is increasingly popular in the Kenagarian Koto Gadang Guguk as the performing arts. The existence of Tarea-rea dance is still recognized and cultivated by the community and local people also have recognized the existence of the dance in the Kenagarian Koto Gadang Guguk. Keywords: existence, Tarea-Rea dance

scholarly journals KOREOGRAFI TARI PIRIANG BAKENCAK DI SANGGAR TARI TUAH SAKATO KECAMATAN PAUAH KOTA PADANG

2019 ◽  
Vol 8 (2) ◽  
pp. 48
Author(s):  
Rafi Rafi ◽  
Herlinda Mansyur
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Design Process ◽  
Secondary Data ◽  
Primary Data ◽  
Process Equipment ◽  
Data Types ◽  
Data Presentation ◽  
Library Studies ◽  
Collection Data

Abstract This article aims to reveal and describe the choreography of Piriang Bakencak dance at Sanggar Tuah Sakato in Kecamatan Pauh Kota Padang. This type of research is qualitative research using descriptive methods. This research instrument is self-research and assisted by supporting instruments such as stationery and cameras. Data types use primary data and secondary data. Data collection techniques are conducted by way of library studies, observations, interviews and documentation. The steps for analyzing data are data collection, data reduction, data presentation and withdrawal of conclusions. The results showed that Piriang Bakencak dance was a group-shaped creation that used the composition of the group, and was directed by a lift in the Koto Anau tradition. This Bakencak dish dance is a development of tradition with a choreography approach. In Piriang Bakencak dance There are elements of dance composition consisting of theme, motion, top design, floor design, dramatic design, music design, process, equipment and choreography group. It was concluded that Piriang Bakencak dance was directed by planning choreography by the fact. Because Piriang Bakencak dance in the start of an idea that is present from the tradition, and was directed in a form of a clear, then directed again with more new movements. Keywords:    choreography, Piriang Bakencak Dance, Sakato Classes Workshops Dance

scholarly journals Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35

2021 ◽  
Vol 1 (2) ◽  
pp. 124-133
Author(s):  
Srirejeki Dwi Krismontiyah ◽  
Yulinartati ◽  
Nina Martiana
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Secondary Data ◽  
Financial Statements ◽  
Cash Flows ◽  
Research Data ◽  
Primary Data ◽  
Financial Position ◽  
Comprehensive Income ◽  
Net Assets

ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.

scholarly journals Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa

2021 ◽  
Vol 3 (1) ◽  
pp. 86-92
Author(s):  
Inta Budi Setya Nusa
Keyword(s):  
Internal Control ◽  
Secondary Data ◽  
Internal Controls ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Access Controls ◽  
Computerized System

This study aims to determine the quality of accounting information systems and internal controls at PT Nusantara Jaya Sentosa. The method used is descriptive qualitative. The data used are primary data and secondary data. Data analysis techniques are data reduction, data presentation and data verification. The results showed that the quality of PT Nusantara Jaya Sentosa's administrative system has changed from a manual system to a computerized system that produces useful output for each user of the information. This is evidenced by all the components needed to support a valid systems are owned by PT Nusantara Jaya Sentosa, and there is an element of internal control. The leadership of PT Nusantara Jaya Sentosa gave instructions that it was better to implement structured internal controls and develop access controls that were restricted by the use of a User and Password so that only specific units could perform internal access.

scholarly journals PRESTASI SANGGAR RUMAH GADANG SEBAGAI SEBUAH ORGANISASI SENI PERTUNJUKAN DI NAGARI CUPAK KABUPATEN SOLOK: KAJIAN TERHADAP TATA KELOLA ORGANISASI

2020 ◽  
Vol 9 (2) ◽  
pp. 47
Author(s):  
Della Natasia Gunita Piska ◽  
Indrayuda Indrayuda
Keyword(s):  
Qualitative Research ◽  
Performing Arts ◽  
Secondary Data ◽  
Primary Data ◽  
Data Types ◽  
Data Presentation ◽  
Video Cameras ◽  
Library Studies ◽  
Main Instrument ◽  
Descriptive Method

This research aims to describe and explain the governance of the organization of Rumah Gadang Dance Art in managing the order well to be able to achieve achievement both national and international so that it remains exist and survive to date. This type of research is qualitative research with a descriptive method. The main instrument in this research is its own researchers and assisted with supporting instruments such as notebooks, note taking tools, video cameras, photo cameras, and tape recorders. The data types in this study are primary data and secondary data. Data collection techniques are conducted by way of library studies, observation, interviews, documentation. The steps for analyzing data are data reduction, data presentation and withdrawal of conclusions. The results showed that the governance of the organization run by Sanggar Rumah Gadang can run well so that it produces good achievements. The research is included in a line organization (a form of organization where direct authority delegation is vertically and completely from leadership to its subordinates). The advantage of the line organization, all decisions can be resolved directly because in a particular situation the leader becomes one of the main targets in problem solving. Disadvantages of the line organization, if there is an issue or problem can not be resolved quickly because the leader is not in place. Thus the governance of the line Oganisasi to solve the problem or problems in the workshop, the head of the workshop became the first person to complete and resolve the issue.Keywords: achievement, Rumah Gadang, performing Arts

A. ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM DUA PUTRA BERDASARKAN SAK-EMKM

2020 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Rachma Destiyata Putri ◽  
Ika Novita Sari ◽  
Novia Dewi R ◽  
Luluk Nufadilah ◽  
Dini Tri Okta N ◽  
...  
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
The Internet ◽  
General Description ◽  
Financial Position ◽  
Net Profit ◽  
Profit Value ◽  
Tax Expense

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah laporan keuangan UMKM Dua Putra sudah berdasarkan dengan SAK-EMKM. Jenis penelitian yang peneliti gunakan adalah penelitian kualitatif. Penelitian ini diklarifikasikan sebagai penelitian kualitatif deskriptif berdasarkan karakteristik masalah yang diangkat oleh peneliti. Data yang digunakan oleh peneliti dalam penelitian ini adalah data primer yang diperoleh secara langsung dari pihak UMKM Dua Putra dan data sekunder yang peneliti peroleh dari buku, jurnal, serta internet. Dari hasil analisis data, hasil penelitian menunjukkan bahwa UMKM Dua Putra menyajikan posisi keuangan total harta Rp1.262.517 dan laba bersih sebesar Rp299.852 pada bulan Oktober 2019. Catatan atas laporan keuangan menyajikan gambaran umum tentang UMKM Dua Putra, pernyataan bahwa laporan keuangan disusun berdasarkan SAK EMKM, serta kebijakan akuntansi yang digunakan. UMKM Dua Putra belum terdapat beban pajak, sehingga nilai laba bersihnya tidak dikurangi beban pajak. Kata Kunci : Laporan Keuangan, UMKM, SAK EMKM Abstract The purpose of this study is to determine whether the financial statements of the Dua Putra’s MSME are based on SAK-EMKM. The type of research that researchers use is qualitative research. This research is classified as a descriptive qualitative research based on the characteristics of the problem raised by the researcher. The data used by researchers in this study are primary data obtained directly from the Dua Putra’s MSME and secondary data that researchers obtained from books, journals, and the internet. From the results of the data analysis, the results showed that the Dua Putra’s MSME presents a financial position of total assets of Rp1,262,517 and a net profit of Rp.299,852 in October 2019. The notes to the financial statements present a general description of the Dua Putra’s MSME, a statement that the financial statements were prepared based on SAK EMKM, as well as the accounting policies used. Dua Putra’s MSME have no tax expense, so the net profit value is not deducted by the tax expense. Keywords: Financial Statements, UMKM, SAK EMKM

Analysis Of Implementation Of Internal Control Of Cash Receivings And Accounts Receivables In PT. Bright M. Yamin Medan

2021 ◽  
Vol 12 (1) ◽  
pp. 33-40
Author(s):  
Moudy Chairina Muchlis
Keyword(s):  
Internal Control ◽  
Quantitative Research ◽  
Secondary Data ◽  
Internal Controls ◽  
Primary Data ◽  
Accounts Receivable ◽  
A Value ◽  
Scale Interval ◽  
Operational Activities ◽  
Interval Type

This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.

scholarly journals The Effectiveness of Granting Funding at Foundation School / Raudhatul Athfal Bina Kreatif Institution in Batang Kuis District, Deli Serdang Regency

2021 ◽  
Vol 4 (1) ◽  
pp. 102-112
Author(s):  
Rosida Sitorus ◽  
Heri Kusmanto ◽  
Isnaini Isnaini
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Educational Institutions ◽  
Research Instrument ◽  
Financial Accountability ◽  
Secondary Data Sources ◽  
Main Instrument

This study aims to evaluation the Effectiveness of Granting Funding at Foundation School / Raudhatul Athfal Bina Kreatif Institutions in Batang Kuis District, Deli Serdang Regency. This study uses the Research Instruments In qualitative research, the main instrument is the researcher himself, but the research instrument that the researcher uses to complement the data and compare it with the data that has been found through observation guidelines, interview guidelines, study and review of documents related to the object of research. Sources of data used in this study are divided into two sources, namely primary data sources and secondary data sources. The results of this study indicate that 1.The benefits of providing grant funds for schools at RA Bina Kreatif Educational Institutions/Foundations in Batang Kuis District, Deli Serdang Regency. 2.There were obstacles in the use of grant funds by RA Bina Kreatif schools in providing grants to schools. 3.The Head of Raudhatul Athfal Bina Kreatif has submitted an Accountability Report Number: 075 / RA-BK / SEK / V / 2019. Date, May 20, 2019, regarding the submission of the 2019 APBD-SU Financial Accountability Report.

scholarly journals Analisis Penyusunan Laporan Keuangan Umkm Batik Jumput Dahlia Berdasarkan SAK-EMKM

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Diajeng Amatullah Azizah Rachmanti ◽  
Misrin Hariyadi ◽  
Andrianto Andrianto
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Tax Burden ◽  
General Description ◽  
Financial Reports ◽  
Financial Report ◽  
Profit Value

ABSTRACTThe purpose of this study is to find out what the financial statements of UMKM Batik Jumput Dahlia are. Analysis of Preparation of UMKM Financial Reports Batik Grass Dahlia Based on SAK-EMKM. The type of research used is a type of qualitative research. Based on the characteristics of the problem raised by the researcher, this research is clarified as descriptive qualitative research. The data used in this study are primary data obtained directly from MSMEs such as data from interviews with MSMEs as well as data in the form of information from diaries of cash in and cash out. While for secondary data obtained from books, journals, and internet that support this research. From the results of data analysis, the results of the study show that the financial statements of UMKM Batik Jumput Dahlia present the financial positions of 2016 and 2017 as of December 31, 2016, showing total assets of IDR 15,128,300, - as of December 31, 2017 showing total assets of IDR 11,125,200 - Profit The 2016 loss was a profit of Rp 2,087,100 while the Profit and Loss of 2017 was a profit of Rp 511,000, Notes to the Financial Report (CALK) presented a general description of Batik Jumput Dahlia MSMEs, a statement that the preparation of financial statements uses SAK EMKM as the basis for the preparation used, and accounting policies applied and presented in the financial statements of UMKM Batik Jumput Dahlia. In Batik Jumput Dahlia MSMEs there is no tax burden so the net profit value is still before the tax burden is reduced.Keywords                    : Analysis, MSME Financial Report, Batik Jumput.Correspondence          : [email protected] ABSTRAK             Tujuan penelitian ini untuk mengetahui seperti apa laporan keuangan pada UMKM Batik Jumput Dahlia. Analisis Penyusunan Laporan Keuangan UMKM Batik Jumput Dahlia Berdasarkan SAK-EMKM. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, maka penelitian ini diklarifikasikan sebagai penelitian kualitatif deskriptif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data berupa informasi dari catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa laporan keuangan UMKM Batik Jumput Dahlia menyajikan posisi keuangan tahun 2016 dan 2017 per 31 Desember 2016 menunjukkan total asset Rp 15.128.300,- sedangkan per 31 Desember 2017 menunjukkan total asset Rp 11.125.200,- Laba Rugi tahun 2016 nett profit Rp 2.087.100 sedangkan Laba Rugi tahun 2017 nett profit Rp 511.000, Catatan Atas Laporan Keuanga (CALK) menyajikan gambaran umum tentang UMKM Batik Jumput Dahlia, pernyataan bahwa penyusunan laporan keuangan menggunakan SAK EMKM sebagai dasar penyusunan yang digunakan, serta kebijakan akuntansi yang diterapkan dan disajikan dalam laporan keuangan UMKM Batik Jumput Dahlia. Pada UMKM Batik Jumput Dahlia belum ada beban pajaknya sehingga nilai laba bersihnya masih sebelum dikurangi beban pajak.Kata kunci                  : Analisis, Laporan Keuangan UMKM, Batik Jumput.Korespondensi             : [email protected]

scholarly journals Urgency of The Village of Financial Management Under The Government Regulations

2020 ◽  
Vol 10 (1) ◽  
pp. 45-59
Author(s):  
Muchamad Taufiq ◽  
Mimin Yatminiwati
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Government Regulations ◽  
The Government ◽  
Village Government ◽  
The Village

This study aims to conduct a study on Application of Financial Statements village in the subdistrict Klakah Sruni Village Government Lumajang has been presented by Regulation No. 113 of 2014 on the management of village finances. This study uses qualitative research descriptive. Types and sources of data used in this study consisted of secondary data such as data collection in the form of publications, reports, documents, and other documents pertinent to this research. While primary data obtained directly from the village government staff Sruni. The results showed overall in fiscal years 2016 and 2017 the village has implemented financial management Sruni village well guided by the Minister Regulation No. 113 of 2014 concerning the financial management of the village.

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