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All Journal MBR (Management and Business Review) Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Sains dan Teknologi
Hadi Sucipto
STIE PGRI Dewantara Jombang
Computer Science & IT Economics, Econometrics & Finance Mathematics Physics Social Sciences

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Pendampingan Penyusunan Laporan Keuangan Sesuai Pernyataan Standar Akuntansi Keuangan No. 45 Pada Lembaga Kesejahteraan Sosial Dan Anak Baiturrahmah Jombang Hadi Sucipto
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.v5i1.765

Abstract

Ikatan Akuntan Indonesia telah menyusun sebuah standar akuntansi yang secara khusus dapat digunakan untuk pelaporan keuangan organisasi nirlaba termasuk Lembaga Kesejahteraan Sosial Dan Anak (LKSA). Meskipun lembaga ini tidak berorientasi laba namun harus tetap menerapkan pelaporan yang sesuai dengan PSAK No.45. Namun kenyataannya, masih terdapat organisasi nirlaba yang belum menerapkan PSAK No. 45 dalam melaporkan posisi dan kegiatan usahanya tersebut, termasuk pada Lembaga Kesejahteraan Sosial dan Anak (LKSA) Baiturrahmah Jombang. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pengurus Lembaga Kesejahteraan Sosial dan Anak (LKSA) Baiturrahmah untuk penyusun laporan keuangan sesuai dengan PSAK No. 45. Jenis kegiatan yang dilakukan meliputi pelatihan dan pendampingan pencatatan hingga penyusunan laporan keuangan yang dilakukan pada bulan Desember 2020 – Januari 2021, baik secara daring maupun luring. Dari hasil kegiatan yang telah dilakukan, diperoleh hasil yang cukup baik yaitu peningkatan kemampuan pengurus dalam menyusun laporan keuangan sesuai PSAK No. 45. Kegiatan ini diharapkan akan terus dilanjutkan pada periode selanjutnya agar kemampuan pengurus Lembaga Kesejahteraan Sosial dan Anak (LKSA) Baiturrahmah dalam menyusun laporan keungan menjadi lebih baik.
Faktor–faktor yang berpengaruh terhadap audit delay Hadi Sucipto
MBR (Management and Business Review) Vol 4 No 1 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v4i1.4768

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, jenis pendapat auditor, ukuran kantor akuntan publik dan debt to equity ratio terhadap Audit Delay di dalam perusahaan Sub Sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia. Penelitian ini adalah penelitian kausal komparatif dengan menggunakan pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah perusahaan sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia pada tahun 2014–2018. Pengujian dalam penelitian ini menggunakan program SPSS for windows. Penelitian menunjukan hasil bahwa ukuran perusahaan, profitabilitas dan ukuran kantor akuntan publik dan debt to equity ratio tidak berpengaruh terhadap audit delay. Sedangkan jenis pendapat auditor berpengaruh terhadap audit delay.
EFFECTIVENESS AND CONTRIBUTION OF PUBLIC SERVICE RETRIBUTIONS TO REGIONAL REVENUE IN JOMBANG Hadi Sucipto
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 16 No. 2 (2022): October 2021 - March 2022
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v16i2.1018

Abstract

This study aims to determine the Effectiveness and Contribution of public service fees to receiving local revenue in Jombang Regency. This study uses a quantitative approach. The data used is secondary data originating from reports on the realization of the Jombang Regency regional revenue and expenditure budget for 2018-2020. The results showed that the level of Effectiveness of general service fees for the 2018 period was quite effective, with a percentage of 87%; in 2019, it was in the effective category with a percentage of 99%; in 2020, it was in the category quite effective with a percentage of 80%. Meanwhile, the Contribution of public service fees to local revenue receipts for 2018 to 2020 is very lacking, with the percentage in 2018 at 8%, in 2019 at 6%, and in 2020 at 3%. Keywords: Effectiveness, Contribution, Public Service Retribution, Regional Original Revenue, Jombang
PENERAPAN DAN PENYAJIAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Novita Mardiani; Hadi Sucipto
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This study aims to determine the application and presentation of financial statements in accordance with micro, small and medium entity financial accounting standards at UD Tiga Putra. This research is a qualitative descriptive study. Sources of data in this study used primary data types obtained through interviews, documentation, and observation. From the results of the study it is known that: 1) UD Tiga Putra has not fully implemented correctly due to limited human resources, 2) UD Tiga Putra acknowledges the recognition and measurement of several accounts in the statement of financial position such as inventory accounts, payables, accounts receivable, and capital; 3) UD Tiga also recognizes the recognition and measurement of income accounts in the income statement that have not been realized in the form of financial statements according to SAK. From the results of this study, it is suggested to business owners to increase the capacity of their employees, especially those in charge of recording transactions to presenting financial reports. Some things that can be done include participating in training, especially regarding the presentation of financial reports or collaborating with universities to be willing to provide assistance at UD Tiga Putra.
Financial Performance Analysis In The Multiple Business Cooperative "Bina Business Independent" Jombang District Chlaudya Agus Yanita; Hadi Sucipto
Jurnal Sains dan Teknologi Vol. 5 No. 1 (2023): Jurnal Sains dan Teknologi
Publisher : CV. Utility Project Solution

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Abstract

This study aims to determine the Financial Performance of the Multi-Business Cooperative (KSU) “Independent Business Development” in Jombang Regency. The benefits of this research are as one of the references in making decisions and determining future policies, especially in the field of cooperative financial performance. The variable in this study is financial performance, with research informants being management and cooperative members. In this study, the determination of informants was carried out using a purposive technique, in which informants were selected based on certain considerations and predetermined criteria. Data collection uses documentation and observation techniques, while the data analysis technique used is Manual Data Analysis Procedures (MDAP). The results of the study show that the financial performance of KSU Bina Usaha Mandiri is in accordance with the Decree of the Minister of Cooperatives and Small and Medium Enterprises Number 10/Per/M.KUKM/V/2016. It is proven in the aspects of capital, quality of productive assets, management, efficiency, liquidity, independence and growth and identity of KSU Bina Usaha Mandiri which have been carried out well.
Co-Authors Chlaudya Agus Yanita Novita Mardiani