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Pelatihan Penyusunan Laporan Keuangan dan Pajak Entitas yang Tidak Menyelenggarakan Sistem Akuntansi Bagi Guru SMK dan SMA Pengajar Akuntansi di Kota Pontianak Farizi, Zulham Al; Andriana, Susan; Suherma, Linda
Jurnal Pengabdi Vol 2, No 1 (2019): APRIL 2019
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.854 KB) | DOI: 10.26418/jplp2km.v2i1.29636

Abstract

This activity aims to provide a basic theory of how to compile financial statements for entities that do not hold accounting information systems, provide skills to utilize available technology to conduct financial statement preparation, and introduce the types of information technology used in tax reporting. Currently the industrial world has entered the Industrial era 4.0 graduates from education providers must have technology-based competencies in order to be able to have competitiveness and keep up with the times. Industries that are running domestically, should be able to be carried out and carried out by local workers by increasing their capacity. So that they are not just occupying low positions
Analisis Penunjang Keputusan Penerapan Quality of Work Life dalam Meningkatkan Motivasi Karyawan Sukmawati, Anggraini; Cyrilla, Lucia; Andriana, Susan
Jurnal Manajemen Vol. 1 No. 1 (2009): Jurnal Manajemen, Agustus 2009
Publisher : Jurnal Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.892 KB)

Abstract

Ever since the concept of Quality of Work Life (QWL) was first used over 30 years ago, arrange of definition and theoretical constructs have succeeded each other with the aim of mitigating the many problems facing the concePT  This study was aimed to improve employees motivation by implementing QWL programs in the cattle fattening industry as a case study.  The research showed that according to Analytical Hierarchy Process (AHP), priority of main factors are: (1) participative job design; (2) democratic supervision; (3) participation on profit sharing; (4) quality circle; (5) participation in decision making process. Results of this analysis indicated that the formal program was suggested as a strategic alternative in implementing QWL. This finding contributes to operationalization of the QWL theory. Drawing on the dependent nature of employees and organizations, the implication are that the organization must provide support structures, such as employee development and career advancement opportunities, when seeking to transform the QWL. In this way, it can improve working conditions, achieve higher motivation from individual employees, and thus improve the performance of the organization.Keywords: Proses Hierarki Analitik, Job Design, Motivasi, Partisipasi, Quality of Work Life, Quality Circle.
FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD Al Farizi, Zulham; Tarmizi, Tashadi; Andriana, Susan
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2460

Abstract

This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the  financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study
Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO soraya, Soraya; Riyani, Yani; Mardiah, Kartawati; Andriana, Susan; Irawati, Rika; Rukmi, Murti Puspita; Cahyowati, Anik
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i2.487

Abstract

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro
Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO Soraya; Yani Riyani; Kartawati Mardiah; Susan Andriana; Rika Irawati; Murti; Anik Cahyowati
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 2 (2020)
Publisher : Politeknik Negeri Madiun

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

Abstract

Di era digital seperti sekarang ini, teknologi informasi memiliki dampak signifikan terhadap proses pencatatan akuntansi dalam suatu perusahaan. Namun, Faktor sumber daya manusia menjadi kendala bagi UMKM untuk berkembang dan mampu bersaing dengan perusahaan besar. Terlebih lagi jika dikaitkan dengan pentingnya penyajian laporan keuangan yang akuntabel dan sesuai dengan standar, menuntut UMKM cepat tanggap terhadap perubahan teknologi yang terjadi. Adanya tuntutan tersebut, menjadikan Kementrian Koperasi dan Usaha Kecil Menengah (UKM) pada Oktober 2017 meluncurkan suatu aplikasi berbasis online yakni aplikasi Laporan Akuntansi Usaha Mikro (Lamikro). Tujuan kegiatan Pengabdian pada Masyarakat ini adalah memberikan pengetahuan tentang penyusunan laporan keuangan dengan aplikasi Lamikro kepada UMKM yang terdapat pada Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak. Adapun peserta yang hadir sebanyak 34 UMKM. Metode yang diterapkan yakni metode ceramah, tutorial, dan diskusi. Sebelum memberikan ceramah, peserta diberikan soal pre test terlebih dahulu. Hasil pre test menunjukkan bahwa 80% peserta belum memahami penyusunan laporan keuangan baik secara manual maupun online. Di akhir kegiatan dilakukan post test, yang menunjukkan bahwa 82,79% peserta sudah memahami penyusunan laporan keuangan baik secara manual maupun online. Hal ini berarti, terdapat peningkatan pengetahuan dan pemahaman peserta dari sebelum mengikuti pelatihan dan setelah mengikuti pelatihan.
Pelatihan Kewirausahaan dan Strategi Pemasaran Produk Hasil Kerajinan Kelompok PKK pada Desa Wisata Sungai Kupah Kabupaten Kubu Raya Melati Pramudita Lestari; Agus Widodo; Anik Cahyowati; Desty Wana; Fiorintari Fiorintari; Merry Triani; Murti Puspita Rukmi; Susan Andriana; Arindya Sari; Yohanes Adi Nugroho
Kapuas Vol 3 No 2 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i2.571

Abstract

The purpose of implementing this community service is to provide training and empower the community regarding the importance of entrepreneurial management and marketing strategies for the products of the PKK group's work in the Sungai Kupah tourist village. This community service activity is carried out by providing material on entrepreneurship and providing an understanding that the community can market handicraft products and make their living environment a tourist destination. The results of this activity the participants were able and able to market handicraft products by utilizing existing digital marketing and were able to describe what potentials existed in Sungai Kupah Tourism Village, Kubu Raya Regency.