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All Journal ASAWIKA: Media Sosialisasi Abdimas Widya Karya Akubis: Jurnal Akuntansi dan Bisnis
Budi Astuti, Galuh
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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PELATIHAN PENYUSUNAN ANGGARAN DAN PELAPORAN KEUANGAN SEDERHANA USAHA ONLINE BAGI RINTISAN BISNIS MAHASISWA UNIVERSITAS KATOLIK WIDYA KARYA MALANG Lis Lestari Sukartiningsih; Galuh Budi Astuti; Silvia Indrarini
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 7 No 2 (2022): Jurnal Asawika Vol 7-2
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v7i02.105

Abstract

Program Pengabdian Kepada Masyarakat diselenggarakan di Universitas Katolik Widya Karya Malang dengan masyarakat sasaran mahasiswa yang merintis usaha kecil secara online untuk peningkatan wawasan keterampilan dan  produktivitas ini menggunakan metode pertama memberi motivasi membangun kesadaran dan membuat anggaran operasional  dengan  materi a).Pembuatan anggaran sederhana menggunakan program MS Excel; b). Menganalisis rencana anggaran dan realisasi anggaran. Tahapan kedua memberi pemahaman mengenai pencatatan keuangan secara sederhana bagi mahasiswa yang merintis usaha  dengan  materi a).Pencatatan bukti transaksi; b)Alur menyusun laporan keuangan sederhana. Pembelrian pelatihan penyusunan anggaran dan pelaporan keuangan sederhana usaha online dapat meningkatkan pendapatan  usaha yang dirintis  oleh mahasiswa.  Kata Kunci: anggaran, pelaporan keuangan, usaha online   ABSTRACT The Community Service Program was held at Widya Karya Catholic University in Malang with the target community being students who started small businesses online to increase their knowledge of skills and productivity using the first method to provide motivation to build awareness and create an operational budget with material a). Simple budgeting using the MS program Excel; b). Analyze budget plans and budget realization. The second stage provides an understanding of simple financial records for students who start a business with material a). Recording of transaction evidence; b) The flow of preparing simple financial reports. Buying training on budgeting and simple financial reporting for online businesses can increase the income of businesses initiated by students.
DESAIN SISTEM INFORMASI AKUNTANSI BERDASARKAN SAK 45 UNTUK PENGELOLAAN KEUANGAN PADA YAYASAN KARMEL MALANG Galuh Budi Astuti; Lis Lestari Sukartiningsih; F.X. Agung Jampur Prakoso
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 2 (2018): vol 3 no 1 Juli 2018
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1758.178 KB) | DOI: 10.37832/akubis.v4i2.25

Abstract

This research is intended to prepare accounting informationsystem in Yayasan Karmel to comply with SAK 45 standard sothat the information presented is appropriate and can be usedin decision making. This research is case study which gives adetailed description of the application of SAK 45 in thefinancial report of Karmel Foundation for further analysis sothat it can be found conclusions and handling problems with.The output of this research is the design of systems anddatabases, research reports and publications of researchresults in unaccredited national journals. The scope ofresearch in the field of designing accounting information inaccordance with SAK 45 so that the information presented inthe financial statements of the Karmel Foundation is moreaccurate for decision making. From the analysis of theorganizational structure for the preparation of functions, flowand related procedures in the Karmel Foundation financialstatements, system analysis, documents and recordingprocedures to understand internal controls in KarmalFoundation and analysis of periodic financial statements thathave been made then Karmel Foundation requires systemDesign the appropriate database. Design SIA with contextdiagram level 0, level I-4 and level I-5 with the user that is thecash, accounting and head of finance.
PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI DAN KELUARGA TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Christian Timotius Peilouw; Galuh Budi Astuti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 5 No 1 (2018): vol 3 no 1 Desember 2018
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.029 KB) | DOI: 10.37832/akubis.v5i1.32

Abstract

This research is an explanatory research, intendingto find the effect of share ownership by management,institutions, and families, on debt policy which use agencytheory, with variables of profitability intervening. The studypopulation is the IDX companies other than banks andfinance, which were registered in the 2015-2016 period. Thesampling technique used purposive sampling so as many as330 companies were obtained. Data analysis technique usedis Partial Least Squares (PLS) by testing the hypothesisstatistically.The result is there is no effect of management ownership onprofitability, there is an influence of management ownershipon debt policy, there is an influence of institutionalownership on profitability, there is no effect of institutionalownership on debt policy, there is no influence of familyownership on profitability, there is no influence of ownershipof family ownership on debt policy , there is an effect ofprofitability on debt policy, there is no effect of managementownership on debt policy through profitability, there is aninfluence of institutional ownership on debt policy throughprofitability, there is no influence of family ownership ondebt policy through profitability.
Evaluasi Sistem Informasi Akuntansi Pengadaan Obat-Obatan Sebagai Upaya Meningkatkan Pengendalian Internal: (Studi Kasus Pada RSUD Bangil Kabupaten Pasuruan) Galuh Budi Astuti; Juwi Yanto
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 10 No 1 (2023): Agustus: Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.64

Abstract

This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal.
Co-Authors Christian Timotius Peilouw F.X. Agung Jampur Prakoso Juwi Yanto Lestari Sukartiningsih, Lis Silvia Indrarini