Langgeng Prayitno Utomo
STIE PGRI Dewantara Jombang

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Pendampingan Pencatatan Transaksi Dan Penyusunan Laporan KeuanganBadan Usaha Milik Desa (Bumdes) Putra Subagyo Desa Miagan - Jombang Rita Mutiarni; Siti Zuhroh; Langgeng Prayitno Utomo
COMVICE: Journal Of Community Service Vol. 2 No. 1 (2018): April (2018)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.06 KB) | DOI: 10.26533/comvice.v2i1.124

Abstract

Badan Usaha Milik Desa (BUMDes) Putra Subagyo yang terletak di desa Miagan, kecamatan Mojoagung, Jombang, termasuk dalam kategori jenis usaha jasa karena kegiatan yang dilakukan adalah persewaan terop dan sound system untuk keperluan pesta. Dalam perkembangannya, pengelolaan keuangan di Badan Usaha Milik Desa (BUMDes) Putra Subagyo sudah cukup baik. Namun, para pengurus Badan Usaha Milik Desa (BUMDes) masih kesulitan untuk mencatat transaksi hingga menyusun laporan keuangan dengan benar yang sesuai dengan standar akuntansi untuk perusahaan jasa untuk jenis usaha jasa. Karena itu, tim pendamping memberikan pelatihan dan pendampingan pencatatan transaksi hingga penyusunan laporan keuangan hingga akhir tahun 2017. Dari hasil kegiatan tersebut, mitra (pengurus Badan Usaha Milik Desa) telah memahami dan mampu melanjutkan untuk tahun buku 2018.
Pendampingan Pencatatan Transaksi Keuangan Pada Koperasi Bunga Harapan Desa Ceweng Rita Mutiarni; Langgeng Prayitno Utomo; Siti Zuhroh
COMVICE: Journal Of Community Service Vol. 1 No. 1 (2017): Mei (2017) - Oktober (2017)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.91 KB) | DOI: 10.26533/comvice.v1i1.118

Abstract

The 1945 Constitution mandates that the prosperous prosperity be the prosperity of the people and not the prosperity of individuals or the prosperity of the enterprise; therefore, the form of business entity in question is a cooperative. Women's Cooperative (Kopwan) Bunga Harapan in Ceweng village is not only engaged in savings and loans, but starting in 2016 has started to expand its business in the provision of household goods through the unit of shops / war stalls (waserda). The activity has been running for more than 1 (one) year, however, the management of the cooperative has not been able to present the transaction record in the shop unit according to the accounting standard, so the board has difficulties in knowing the business development of the shop. To that end, the counterpart team conducts training and mentoring of financial reporting and record keeping for store / waserda units, which start in March and end in May 2017. From the training and mentoring results, shop staff / shopkeepers are familiar with the recording of daily transactions as per accounting standards for a trading company.Keywords: Cooperatives, shops, waserda, recording transactions. 
Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle” Langgeng Prayitno Utomo
Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.895 KB) | DOI: 10.29040/jap.v19i1.241

Abstract

This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational
GOOD CORPORATE GOVERNANCE MODERASI PENGARUH ANTARA ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA Langgeng Prayitno Utomo
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This study is intended to determine the effect of information asymmetry on earnings management by using Good Corporate Governance (GCG) as a moderating variable. The research method used is an explanatory quantitative descriptive research method that aims to examine the effect of information asymmetry on earnings management moderated by GCG. The GCG variable here uses indicators of the size of the board of commissioners and the size of the audit committee. From 43 banking companies, 37 companies were obtained as secondary data sources. Based on the analysis it can be concluded that the information asymmetry has a negative effect on earnings management and GCG weakens the relationship between the two in the banking company. This is evident from the results of the hypothesis test conducted. With a 95% confidence level, the results of the statistical analysis test showed that GCG weakens the influence of information asymmetry on earnings management in banking companies. Penelitian ini dimaksudkan untuk mengetahui pengaruh asimetri informasi terhadap manajemen laba dengan menggunakan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode penelitian yang dipakai merupakan metode penelitian explanatory yang bersifat deskriptif kuantitatif yang bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba yang di moderasi oleh GCG. Variabel GCG di sini menggunakan indikator ukuran dewan komisaris dan ukuran komite audit. Dari 43 perusahaan perbankan, diperoleh 37 perusahaan yang menjadi sumber data sekunder. Berdasarkan analisis dapat disimpulkan bahwa asimetri informasi berpengaruh negatif terhadap manajemen laba dan GCG memperlemah hubungan antara keduanya pada perusahaan perbankan. Hal ini terlihat dari hasil uji hipotesis yang dilakukan. Dengan tingkat keyakinan 95% dihasilkan nilai uji analisis statistik yang menunjukkan bahwa GCG memperlemah pengaruh asimetri informasi terhadap manajemen laba pada perusahaan perbankan.
Penyusunan Kelengkapan Administrasi Badan Usaha Milik Desa (Bumdes) Kembang Sore Guna Kelancaran Kegiatan Organisasi Rita Mutiarni; Langgeng Prayitno Utomo; Rachyu Purbowati
COMVICE: Journal Of Community Service Vol. 5 No. 1 (2021): April (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v5i1.767

Abstract

Pendirian Badan Usaha Milik Desa (BUMDes) yang diprakarsai oleh pemerintah pusat langsung ditindaklanjuti oleh pemerintah daerah Jombang, dengan pemberian dana stimulus sebesar Rp. 100.000.000,00 untuk setiap desa, termasuk desa Dukuhklopo yang terletak di kecamatan Mojoagung, Jombang dengan membentuk Badan Usaha Milik Desa (BUMDes) Kembang Sore dengan jenis usaha simpan pinjam. Dalam perkembangannya, pengelolaan keuangan di Badan Usaha Milik Desa (BUMDes) Kembang Sore sudah cukup baik namun ada beberapa kelengkapan administartif yang kurang. Untuk itu, penulis bersama team mahasiswa yang sedang melaksanakan Kuliah Kerja Nyata (KKN) di desa Dukuhklopo melakukan kegiatan pembenahan kelengkapan adminstratif di Badan Usaha Milik Desa (BUMDes) Kembang Sore, antara lain: 1. Penyusunan Standart Operasional Prosedur (SOP), 2) Penyusunan AD/ART, 3) Penyusunan Tata tertib diagra alir kegiatan, 4) Pemenuhan kelengkapan surat-surat administrasi lainnya, 5) Pembuatan logo Bumdes. Kegiatan tersebut telah diselesaikan dengan baik oleh penulis bersama team mahasiswa KKN. Kegiatan ini akan dilanjutkan pada semester genap tahun akademik 2020/ 2021dengan sasaran kegiatan adalah perbaikan pada system pencatatan keuangan unit simpan pinjam.
Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah Nur Anisah; Langgeng Prayitno Utomo
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.004 KB) | DOI: 10.25273/jap.v6i2.1301

Abstract

This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions
Stress escapism, solo traveler motivation in terms of consumer behavior Nuri Purwanto; Langgeng Prayitno Utomo; Kristin Juwita
Proceeding of the International Conference on Family Business and Entrepreneurship 2022: Proceeding of 6th International Conference on Family Business and Entrepreneurship
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.791 KB) | DOI: 10.33021/icfbe.v3i1.3760

Abstract

This study aims to find and analyze the motivation of millenials generation to do solo traveling. The method used in this research is qualitative with a case study approach. The data analysis was Miles and Huberman’s model and tested by triangulation of sources. The result of this study found several motivations for millenials generation doing solo traveling, including consumer behavior that indicates psychological factors, utilitarian motivation, and hedonic motivation. This study also found that the dominant factor is hedonic motivation, which satisfies the emotional aspect.