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<![CDATA[PERANAN AUDIT INTERNAL DAN PENCEGAHAN FRAUD DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL (Studi Kasus Pada Yayasan Internusa Surakarta) ]]>
<![CDATA[Istiyawati Rahayu, Ety Meikhati]]>
<![CDATA[ Paradigma Vol 13, No 01 (2015): Jurnal Paradigma Vol. 13, No. 01, Februari – Juli 2015 ]]>
Publisher : <![CDATA[Paradigma ]]>
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<![CDATA[College management autonomy which is regulated in IndonesianGovernment Regulation number 4 in 2014 on non-academic fields, internal audit is used to control and development of quality higher education. The position of internal audit as a supporting activity such as finance, assets, organization and human resources. This study aimed to examine the effect of the role of internal auditand fraud prevention on the effectiveness of internal control at the Internusa Foundation. The method used in this research is descriptive analysis method and multiple linear regression analysis. The sample used in this study consisted of 37 respondents consisting of 4 managers of foundations, 3 foundation staff, 30 lecturers/staff APIKES and AKBID Citra Medika. Of the 37 questionnaires distributed all the back and can be analyzed. The results showed that (1) the role of internal audit affect the effectiveness of internal controls, (2) the prevention of fraud significantly influence the effectiveness of internal controls, and (3) the role of internal audit and fraud prevention simultaneously significant effect on the effectiveness of internal control. The role played by internal audit and fraud prevention simultaneous influence on the effectiveness of internal controls by 71.2% and the remaining 28.8% is influenced by other factors not examined. This study supports previous research which revealed the importance of internal audit in institutions of higher education.]]>
<![CDATA[Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia ]]>
<![CDATA[Okfitasari, Antin]]>;
<![CDATA[Sundari, Sundari]]>;
<![CDATA[Meikhati, Ety]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i1.1018
<![CDATA[This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness]]>
<![CDATA[Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia ]]>
<![CDATA[Antin Okfitasari]]>;
<![CDATA[Sundari Sundari]]>;
<![CDATA[Ety Meikhati]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i1.1018
<![CDATA[This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness]]>
<![CDATA[INDUKSI TEKNOLOGI MARKETING DIGITAL UNTUK MARKET EXPANTION DI KAMPUNG BATIK LAWEYAN SURAKARTA ]]>
<![CDATA[Pipin Widyaningsih]]>;
<![CDATA[Faulinda Ely Nastiti]]>;
<![CDATA[Ety Meikhati]]>
<![CDATA[ SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 6, No 1 (2017) ]]>
Publisher : <![CDATA[LPPM UNS ]]>
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DOI: 10.20961/semar.v6i1.20862
<![CDATA[Batik “Puspa Kencana” and Batik “Tahta” are part of batik industrial center located in Kampung Laweyan Surakarta. As a growing business unit in the global market, Batik “Puspa Kencana” and Batik “Tahta” have big challenges in market access and business competitiveness improvement. Marketing activities undertaken by both partners through the process of direct sales to customers and following the exhibition. The marketing model made the market access limited to Surakarta and its surrounding areas only. Utilizing technology by building online stores and digital profiles can be one solution to expand market access for Batik “Puspa Kencana” and Batik “Tahta” Laweyan. The methods used for community service activities are training, program implementation and application maintenance assistance. Partners are very enthusiastic and helped by the implementation of digital marketing because the introduction of stores and marketing activities can be done easily wherever and whenever through online stores and company digital profiles that can be accessed by internet and social media.]]>
<![CDATA[PROFESI AKUNTAN DI ERA NEW NORMAL ]]>
<![CDATA[Shofiyyatul Bariyyah]]>;
<![CDATA[Antin Okfitasari]]>;
<![CDATA[Ety Meikhati]]>
<![CDATA[ Jurnal Bisnis Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Vol 1 No 1 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
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DOI: 10.47701/bismak.v1i1.1182
<![CDATA[Penelitian ini mencoba mengungkapkan peran profesi akuntan dalam menghadapi new normal. Metode yangdigunakan dalam penelitian ini adalah kualitatif deskriptif. Penelitian ini menemukan bahwa pada masa era disrupsi digital dan masyarakat hidup berdampingan dengan COVID 19 melalui terobosan kembali ke new normal, akuntan dituntut untuk berdamai dengan teknologi karena menjadi kebutuhan utama bagi akuntan dalam menjalankan pekerjaanya. Kondisi dan potensi teknologi saat ini mampu menggantikan peranan dan fungsinya, untuk itu akuntan harus memikirkan cara beradaptasi, baik pengetahuan, kompetensi dan penguasaan teknologi.]]>
<![CDATA[Efek Pandemi Covid 19: Dampak Lonjakan Angka PHK terhadap Penurunan Perekonomian di Indonesia ]]>
<![CDATA[Retno Karunia Putri]]>;
<![CDATA[Rahmawati Indah Sari]]>;
<![CDATA[Rita Wahyuningsih]]>;
<![CDATA[Ety Meikhati]]>;
<![CDATA[Alpian Winarso Aji]]>
<![CDATA[ Jurnal Bisnis Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Vol 1 No 2 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
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DOI: 10.47701/bismak.v1i2.1206
<![CDATA[Pandemi covid 19 yang menyebar di Indonesia menyebabkan kerugian yang sangat besar dan sangatberpengaruh pada kehidupan masyarakat, salah satunya adalah sektor perekonomian yang menjadi melemah saat ini.tujuan jurnal ini dibuat untuk mengetahui keadaan dunia kerja sekarang sperti apa karena banyak pekerja yang diPHK dan untuk mengetahui kebijakan apa yang diterapkan pemerintha untuk melindungi hak pekerja. persebaranvirus corona di Indonesia sangat banyak, pengaruh yang ditimbulkan terhadap perekonomian masarakat, membuatkondisi UMKM di Indonesia terancam dan keadaan pekerja yang sangat memprihatinkan. Dari penelitian ini dapat dikatakan bahwa korban PHK saat ini sangat banyak dan pemerintah mengusahakan melakukan yang terbaik untukmasyarakatnya]]>
<![CDATA[Strategi Pemerintah dalam Mengoptimalisasi Penerimaan Pajak ]]>
<![CDATA[Aida Nur Aini]]>;
<![CDATA[Ety Meikhati]]>
<![CDATA[ Jurnal Bisnis Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Vol 2 No 1 Tahun 2022 ]]>
Publisher : <![CDATA[Universitas Duta Bangsa Surakarta ]]>
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<![CDATA[Abstrak Pajak merupakan salah satu sumber penerimaan negara yang memberikan kontribusi besar dalam mendukung pembangunan negara. Tanpa pemberlakuan pajak, akan sulit bagi suatu negara untuk menjalankan kegiatan kenegaraannya yang berakibat pada risiko bagi keberlangsungan suatu negara. Oleh karena itu, makalah ini dibuat dengan tujuan untuk menganalisis strategi yang dapat dilakukan oleh pemerintah dalam rangka optimalisasi penerimaan pajak negara. Penulisan ini dibuat dengan menggunakan metode kualitatif dengan mengamati data yang diambil dari berbagai penelitian yang telah dilakukan. Strategi yang dilakukan pemerintah dalam mengoptimalkan penerimaan pajak adalah sebagai berikut: (1) Memaksimalkan penerapan sistem Pemotongan Pajak (WHT) dan (2) Meningkatkan penerimaan pajak dengan memperketat pelaksanaan pemungutan pajak melalui perdagangan elektronik (e-commerce).]]>
<![CDATA[FIXED ASSET MANAGEMENT: THE IMPACT ON FIXED ASSETS INTERNAL CONTROL IN INSTITUTIONS OF HIGHER EDUCATION (CASE STUDY: UNIVERSITY DUTA BANGSA SURAKARTA) ]]>
<![CDATA[Ety Meikhati]]>;
<![CDATA[Rita Wahyuningsih]]>
<![CDATA[ Proceeding of International Conference on Science, Health, And Technology Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH) ]]>
Publisher : <![CDATA[LPPM Universitas Duta Bangsa Surakarta ]]>
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DOI: 10.47701/icohetech.v3i1.2231
<![CDATA[Implementation tridharma in institutions of higher education, increase management and service academic no can free from importance availability asset permanent in the form of means adequate infrastructure. The more develop college tall the more increase in assets still owned, so need attention in form management ordinary assets, known with term management asset. Many still consider management asset by physique only just a management tool list asset. This study aims to determine impact implementation management asset to internal control system for fixed assets at Duta Bangsa University Surakarta. The research method used in this study is a qualitative approach with a descriptive method. The data collection technique used is by means of observation and interviews in order to obtain accurate information from the source . The results of the research show that fixed asset internal control it's been going well, where factor supporter in implementation management asset through management asset already have orderly procedure, clear flowchart, adequate human resources as well as device supporter in the form of SINAPRA (System Infrastructure) integrated start from Request fixed asset, procurement fixed asset until with placement fixed asset all via SINAPRA. However implementation still less than optimal because management asset still experience gap on Step implementation procurement asset permanent because condition certain and the need improvement as well as upgrade system to match with provision and needs due to the transfer process placement asset as part from development land Universitas Duta Bangsa Surakarta.]]>
<![CDATA[Application of the Rational Unified Process Method in Web Service Development Payment System Integration with Multibank Virtual Accounts ]]>
<![CDATA[Sopingi]]>;
<![CDATA[Ety Meikhati]]>;
<![CDATA[Wijiyanto]]>
<![CDATA[ Jurnal E-Komtek Vol 5 No 1 (2021) ]]>
Publisher : <![CDATA[Politeknik Piksi Ganesha Indonesia ]]>
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DOI: 10.37339/e-komtek.v5i1.565
<![CDATA[The Payment System is a series of interconnected components consisting of rules, institutions, and procedures used for money transactions in fulfilling the obligations of economic activities. The Duta Bangsa University of Surakarta is a case study in this research where the student payment system is still a billing system. The faculty finance department gives bills tuition fees to students one by one. Moreover, it determines the bank used for payments. It resulted in quite many queues when filling out the study plan card (KRS) and exams. This research aims to produce a web service application and standardization with good performance in the payment process at Duta Bangsa University through virtual accounts from various banks and payment channels. The method used to achieve the authors' goals in this study is the Rational Unified Process (RUP) method. The research result is a web service application that can make invoices, inquiries, payments, and reversals of various bank payment channels. The User Acceptance Test results show a very agreeable value of 94.17%, so that the web service is feasible for the production version application. While testing the response time to measure performance for 7 (seven) days, the average response time was 0.49809 seconds.]]>
<![CDATA[PELATIHAN DAN PENDAMPINGAN PROFESIONALITAS PENGELOLAAN KEUANGAN PADA UMKM LINTANG KEJORA GIFT DI SURAKARTA ]]>
<![CDATA[Ety Meikhati]]>;
<![CDATA[Antin Okfitasari]]>;
<![CDATA[Rita Wahyuningsih]]>;
<![CDATA[Dewi Oktaviyanti]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023 ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v5i1.7327
<![CDATA[Lintang Kejora Gift merupakan pelaku usaha yang merintis usaha membuat produk tas dan dompet dengan unsur etnik yang kuat menggunakan bahan batik khas Solo untuk souvenir atau gift. Selama membangun usaha 7 tahun ini, kendala yang dialami adalah permodalan. Meskipun telah dibangun selama 7 tahun, Lintang Kejora Gift belum memiliki pembukuan yang baik, sehingga belum menunjukkan profesionalitas dalam pengelolaan keuangan. Berpijak dari masalah tersebut, maka pengabdian kepada masyarakat ini diusulkan untuk membantu mencari solusi yang tepat. Tujuan pendampingan ini adalah mitra agar memahami mengenai akuntansi yaitu berkaitan dengan pelaporan keuangan yang sesuai dengan SAK EMKM. Kegiatan PKM dilakukan melalui metode pelatihan dan juga pendampingan yang diikuti oleh owner dan stafnya. Secara umum solusi yang dapat diberikan adalah pemberian pengetahuan, pemahaman pengelolaan keuangan sebagai langkah awal solusi. Kemudian dilakukan diskusi untuk menyelesaikan masalah yag dihadapi. Alternatif yang dapat dilakukan adalah dengan evaluasi sistem pembukuan yang telah dilakukan. Secara khusus memberikan pelatihan pembukuan dan pendampingan pengelolaan keuangan, sehingga Lintang Kejora Gift dapat menampilkan profil usaha yang kredibel lewat laporan keuangan dan mudah mendapatkan bantuan permodalan untuk mempercepat pertumbuhan bisnis. Mitra sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah ilmu praktis tentang akuntansi sederhana yaitu pembuatan laporan keuangan sesuai dengan SAK EMKM.]]>
