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Penggalian Potensi Usaha BUMK Hendro Mulyo, Lampung Tengah Puji Kurnianingsih; Andika Fadila Syuja; Fahrizal Adi; Nabilla Ulfah Prihandini; Reza Kurniawan; Saraswati Permita Sari; Taufik Raharjo; Agus Sunarya Sulaeman
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

The Village Owned Enterprises (BUMK) Hendro Mulyo was established by the Government of Tempuran Village, Trimurjo District, Central Lampung Regency. Although it is strategically located, BUMK has not been able to explore business potential following the conditions of the local community. The purpose of this community service activity is to explore the potential of the village as a form of BUMK business and make a Budget Plan for BUMK businesses. The result of community service activities is that BUMK management has established a business form and can plan their business budget.

PENYAJIAN LAPORAN OPERASIONAL PEMERINTAH DI MASA PANDEMI COVID-19 PADA SATKER KPPN MAKASSAR II Muthmainnah Ananda Putri; Agus Sunarya Sulaeman
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.19505

This paper reviews the impact or influence of the COVID-19 Pandemic on the application of Government Accounting Standards (SAP) in the presentation of Government Financial Statements, especially Operational Reports (LO) during the pandemic. This study aims to determine the suitability of the presentation of the Operational Report with the applicable accounting regulations and policies during the COVID-19 Pandemic by making the Makassar II KPPN as the object of research. This research is based on data from the unaudited Financial Statements of KPPN Makassar II in 2020, especially the Operational Report and Notes to Financial Statements (CaLK) and based on the results of interviews with related parties. The results of this study are expected to provide input in an effort to prepare quality and accountable government financial reports. Certain circumstances and extraordinary events (COVID-19) have a significant influence on the quality of the financial reports of a government work unit. For this reason, the government issued policies related to the management of state finances in order to maintain financial system stability during the handling of the COVID-19 pandemic, including accountability for the implementation of the state budget.

Making Dual Procurement and Supply Chain Operations: Cases in the Indonesian Higher Education Ali Hapzi; Agus Sunarya Sulaeman; Budi Waluyo
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

A high performing procurement and supply chain function is vital to the success of running a safe, productive and efficient educational organisation, and can make a significant contribution to both financial and operational performance Higher education institutions in Indonesia have experienced significant changes since the introduction of the semi-autonomous agency model. In the context of procurement, these agencies adopt both Government Procurement Procedure issued by the central government for all government institutions and Special Procurement Procedure prepared by the agency. Consequently, the agencies have to implement two different procurement procedures in accordance with each procedure. This study deeply looks at the implementation of the dual procurement procedures at a micro level in the context of gentrification. This research focuses on examining the use of dual procurement procedures in supporting through an exploration of the experiences of higher education in Indonesia. A central feature of procurement in the Indonesian higher education is unnecessary dual procedures. Higher education institutions have experienced many constraints in developing and implementing dual procurement procedures. The internal factors include risk, human resources, quality, and organizational structure, while external factors consist of the audit, political pressure, and regulation.

Penerapan Akuntansi Belanja Pegawai dan Belanja Barang di Masa Pandemi Covid-19 Sri Annisa Sahuri; Agus Sunarya Sulaeman
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.285

This research aims to determine the effect of the Covid-19 pandemic on the implementation of the accounting system for personnel expenditures and goods expenditures at KPPN Makassar II in 2020. This research is a qualitative research using auxilary data obtained from interviews and observations of the Financial Statements of KPPN Makassar II in 2020. The results of this study indicate that 1) The Covid-19 pandemic has an impact on the budget revision and the work from home work system at KPPN Makassar II but does not have a significant effect on the accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II application “SAKTI” has been implemented. so that the accounting treatment can be carried out in accordance with applicable regulations. 2) The accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II in the form of recognition, measurement, disclosure and presentation of personnel expenditures and goods expenditures is in accordance with applicable provisions, including Government Regulation Number 71 of 2010 concerning Government Accounting Standards, Regulation of the Minister of Finance Number 225 of 2019 concerning Central Government Accounting Policies, as well as related books and research.

BIMBINGAN TEKNIS ANALISIS KELAYAKAN BISNIS DAN PENYUSUNAN PROPOSAL USAHA BUM DESA DI KABUPATEN GORONTALO Agus Sunarya Sulaeman; Muhammad Syahrul Fuady; Muhammad Heru Akhmadi; Irwan Suliantoro
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 6 No 3 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i3.1171

Badan Usaha Milik Desa (BUM Desa) merupakan badan usaha yang dapat memiliki lebih dari satu bidang usaha. Dalam rangka pengembangan bidang usaha baru, BUM Desa harus dapat melakukan analisi kelayakan sehingga terukur dan menciptakan profit. Dalam rangka mewujudkan hal tersebut PKN STAN melakukan kegiatan pengabdian masyarakat melalui bimbingan teknis (bimtek) analisis kelayakan usaha BUM Desa di wilayah kabupaten Gorontalo Provinsi Gorontalo. Kegiatan ini dilakukan melalui empat tahapan yaitu analisis kondisi BUM Desa di Kabupaten Gorontalo, penyusunan modul pelatihan organisasi BUM Desa, sosialisasi penyusunan proposal usaha dan analisis kelayakan bisnis BUM Desa, serta praktik penyusunan proposal dan sistem analisis kelayakan bisnis BUM Desa. Secara umum kegiatan bimtek berjalan dengan sangat dinamis. Para peserta terlihat antusias bertanya dalam memahami materi yang disampaikan narasumber. Dalam interaksi dan diskusi terungkap beberapa hal yang menjadi kendala yang dihadapi pengelola BUM Desa terhadap analisis kelayakan usaha yaitu pemahaman mengenai bidang usaha yang akan dikembangkan, perdagangan antar pulau termasuk ekspor, perikatan kontrak jual beli dan logistik, dan mengelola personalia atas operasional unit usaha.

Penerapan Akuntansi Belanja Pegawai dan Belanja Barang di Masa Pandemi Covid-19 Sri Annisa Sahuri; Agus Sunarya Sulaeman
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.285

This research aims to determine the effect of the Covid-19 pandemic on the implementation of the accounting system for personnel expenditures and goods expenditures at KPPN Makassar II in 2020. This research is a qualitative research using auxilary data obtained from interviews and observations of the Financial Statements of KPPN Makassar II in 2020. The results of this study indicate that 1) The Covid-19 pandemic has an impact on the budget revision and the work from home work system at KPPN Makassar II but does not have a significant effect on the accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II application “SAKTI” has been implemented. so that the accounting treatment can be carried out in accordance with applicable regulations. 2) The accounting treatment of personnel expenditures and goods expenditures at KPPN Makassar II in the form of recognition, measurement, disclosure and presentation of personnel expenditures and goods expenditures is in accordance with applicable provisions, including Government Regulation Number 71 of 2010 concerning Government Accounting Standards, Regulation of the Minister of Finance Number 225 of 2019 concerning Central Government Accounting Policies, as well as related books and research.

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