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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmu dan Riset Akuntansi Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara International Journal of Economics, Business and Accounting Research (IJEBAR) AKTUAL Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Musi Charitas JIPkM
Lusy Lusy
Fakultas Ekonomi, Universitas Katolik Darma Cendika, Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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RISK-BASED AUDIT ATAS PENJUALAN PADA PT “X” Lusy, Lusy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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

Abstract

Selling is the element which has an important role for a company, since the company earns income which will be used as source of funding from this activity, for the company’s sustainability. By holding an audit of sales, it is expected that audit can fulfill the needs of information which is free from deviations, in order to make the implementation of audit can be performed efficient and effectively and the achievement of company’s objectives. This research is meant to develop Risk-based Audit method on sales at PT “X”. By using Risk-based Audit, the risks which exist on the company can be predicted and their occurrence can be reduced before it comes to reality, and the potential risk, its source and recommendation which will occur can be analyzed. Qualitative research method and case study approach is used in this research. The result of the research shows that the source of risk lies in the lack of procedures and systems (either in terms of process, human resources, or internal control), and some company policies which are not strict in running company’s operational.Keywords: Internal Audit, Risk-based Audit, and Test of Control
Pelatihan Penyusunan Laporan Keuangan Bagi Pengusaha Kuliner Deles Surabaya Lusy Lusy; Gita Indah Mahardhika
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.v5i1.766

Abstract

Sesuai dengan definisi Undang-Undang No. 9 Tahun 1995, Usaha Kecil merupakan usaha produktif dengan skala kecil. Usaha kecil mikro dan menengah (UMKM) sangat mempengaruhi perekonomian Indonesia, oleh karena itu wajar apabila sektor UMKM diperhatikan oleh pemerintah dan masyarakat. Program pengabdian masyarakat (PKM) yang dilakukan di Wisata Kuliner Deles, Jalan Arif Rahman Hakim No.14, RW 04, Keputih, Kecamatan Sukolilo, Kota Surabaya, bertujuan untuk memberikan pendampingan kepada pelaku kegiatan usaha Wisata Kuliner Deles untuk melakukan pencatatan dan menyusun laporan keuanagn sederhana. Kegiatan PKM dilakukan dengan cara sosialisasi dan pendampingan penyusunan pencatatan dan penyusunan keuangan sederhana kepada pedagang Wisata Kuliner Deles. Diakhir kegiatan diperoleh hasil bahwa peserta kegiatan telah cukup mampu menyusun pencatatan dan penyusunan keuangan sederhana sehingga berguna bagi para peserta untuk memaksimalkan pendapatan serta membantu kelengkapan sebagai salah satu syarat mendapatkan permodalan usaha.
Analisa Cost and Benefit atas Sustainability Reporting Lusy Lusy; Vincentia Devina
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v4i1.764

Abstract

This research tootk the topik of Sustainability Reporting, to creat a Triple Bottom Line Implementation. The target of this research is to raise awareness of the company, to be responsible for economic, social, and environmental aspects, including reducing production waste, and reprocessing it into waste that is safe for the environment. The object of this research is BUMN in the mining sector. The method used in this research is descriptive qualitative, by taking secondary data from the Indonesia Stock Exchange. The data obtained are analyzed for Cost and Benefit, so that we know the benefits of environmental care, known as Corporate Social Responsibility (CSR). This research shows that the cost and benefits of the CSR program are already running effectively. The increase in costs increases public confidence, especially in preserving the environment and improving the standard of living of the community, through an educational program financed by the state-owned mining company.
Strategi Pelatihan Hidroponik Sebagai Pemberdayaan Masyarakat Yang Bernilai Ekonomis Lusy Halim; Yunita I
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2: September 2019
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v1i2.2069

Abstract

Abstract : The purpose of the community service programs undertaken in the area of RT. 03, RW. 04, Kelurahan Klampis Ngasem, Surabaya was to provide training in hydroponics in order to introduce hydroponic plants, to beautify the environment to look beautiful, and to support the partners’ economic needs. The program used the method of mentoring partners by means of counseling and training in hydroponic plants. The stages of community service activities included counseling on hydroponics, training in vegetable cultivation of hydroponic system, implementation of activities and evaluations. Assistance to the community by means of hydroponics was capable of beautifying the environment and supporting the Surabaya Government’s  Green and Clean program and producing healthy and more widely marketable hydroponic plants, thus improving the citizens’ welfare.Abstrak : Program pengabdian masyarakat yang dilakukan di daerah RT. 03 – RW. 04, Kelurahan Klampis Ngasem, Surabaya, bertujuan untuk memberikan pelatihan tentang tanaman hidroponik untuk memperkenalkan tentang tanaman hidroponik, memperindah lingkungan agar tampak asri, serta menunjang kebutuhan ekonomi mitra. Metode yang dipakai pada program ini adalah pendampingan mitra melalui penyuluhan dan pelatihan tanaman hidroponik.  Tahapan kegiatan pengabdian dilakukan melalui penyuluhan tentang hidroponik; pelatihan budidaya sayuran sistem hidroponik, pelaksanaan kegiatan dan evaluasi.  Pendampingan kepada masyarakat melalui hidroponik ini, dapat memperindah lingkungan dan mendukung program Pemerintah tentang Surabaya Green and Clean, serta dapat menghasilkan tanaman hidroponik yang sehat dan dapat dipasarkan secara lebih luas, sehingga meningkatkan kesejahteraan warga.
GOOD CORPORATE GOVERNANCE (GCG) AND TALENT ANALYSIS MANAGEMENT FROM EMPLOYEE PERSPECTIVE Gunawan Sukianto; Lusy Lusy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.3936

Abstract

Human resources play an important role for driving the company. Companies that can mobilize their employees in maximizing their duties can reduce the negative impact of environmental factors, and will improve the company's financial performance. The purpose of this study is to analyze the role of applied GCG and Talent Management from an employee perspective, a case study of BPR Bakti in Sidoarjo. This study uses a qualitative descriptive approach, because it wants to solve problems related to employee performance at BPR Bakti, seen from the implementation of Good Corporate Governance and Talent Management. The stages of this research: (1) identify the role of GCG; (2) identify the role of Talent Management; (3) Identification of employee performance; and (4) analysis of the role of GCG and Talent Management in the context of developing effective employee performance. Based on the results of the study, it shows that the company has not implemented GCG related to employee performance, openly, and has not implemented Talent Management. The company also has not compiled employee personal development in the form of training and has not mapped the competencies of each employee, and there is no guidance, education and empowerment for employees as future leaders. The measurement of employee performance indicators is also not owned by the BPR, so there is no evaluation or assessment of employee performance. The factor that supports the performance of this BPR is the loyalty of the employees who work there. Keywords: Good Corporate Governance, Talent Management, Performance
THE EFFECT OF FREE CASH FLOW, COMPANY GROWTH AND PROFITABILITY ON DEBT POLICY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Teguh Setiawan Wibowo; Lusy Lusy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3526

Abstract

Growing companies need funds that can be financed through debt. Several factors that influence debt policy include: free cash flow, company growth and profitability. This research is a quantitative research that takes data from BEI, a mining sector company from 2016 to 2018 with a population of 48 company data, using purposive sampling technique obtained as many as 15 company data. The conclusion from the results of this research shows that free cash flow, company growth and profitability as measured using return on assets, have a significant effect on debt policy. The debt policy variable in this research uses the Debt to Asset Ratio measurement. The results of the coefficient of determination obtained a value of 56.5% indicating that debt policy is influenced by free cash flow, company growth and profitability, while the other 43.5% is influenced by other variables not included in this research. Companies need to pay attention to other variables besides debt policy, such as Price Earnings Ratio, Dividend Payout Ratio and Tobin's Q. Keywords: free cash flow, company growth, profitability, debt policy
EFFECT OF OWNERSHIP OF BLOCKHOLDER, INTANGIBLE ASSETS, AND COMPANY SIZE ON COMPANY VALUE Michelle Priscillia Putri; Lusy Lusy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2414

Abstract

Company value is the basis for investors' views of the company's success rate in managing and allocating its resources. The purpose of this study was to determine the effect of blockholder ownership, intangible assets and company size on company value as proxied by Price Earning Ratio (PER). The object of this research is the food and beverage sub-sector manufacturing companies listed on the IDX for the 2016-2019 period. The analytical method used in this research is multiple linear regression analysis. The results showed that blockholder ownership had a positive and significant effect on company value, intangible assets had no effect on company value, and firm size had a positive and significant effect on company value. Simultaneously the independent variables in this study have a significant effect on the dependent variable. Keywords: Blockholder Ownership, Intangible Assets, Company Size and Company Value.
Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Untuk Menunjang UMKM Lusy Lusy; Yustinus Budi Hermanto; Agung Yohanes
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5758

Abstract

This study aims to test the factors that influence the quality of financial statements, on the sustainability of MSMEs. This study explains the effect of human resource competencies, the application of financial accounting standards (SAK) on the quality of financial statements through information technology. This study uses a quantitative approach to test hypotheses. The population of this research is MSME actors on the slopes of Mount Arjuna. Stages of this research method (a) distributing questionnaires; (b) tabulating data; (c) conduct data validation; and (d) conduct data analysis and processing. Data is processed using Smart PLS 2.0. From the results of the R Square value for the quality of financial statements of 0.39. The information technology variable obtained a number of 0.405. The F test results show that the existing model is feasible to be used in this study. Based on the results of hypothesis testing, it was found that (1) the competence of human resources affects the quality of financial statements; (2) the application of SAK affects the quality of financial statements; and (3) Information technology affects the quality of financial statements. The mediation testing shows that information technology does not mediate both human resource competencies and the application of SAK to the quality of financial statements. Keywords : Sustainability, MSME, Quality of Financial Statements..
PENDAMPINGAN LAPORAN KAS YAYASAN CEMPAKA EDUCATION CENTERDILERENG GUNUNG ARJUNA Lusy Lusy; Maria Widyastuti
Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.065 KB) | DOI: 10.32524/jamc.v6i1.462

Abstract

The community service carried out takes the object of stakeholders from the Cempaka EducationCenter Foundation, which is located at Jl. Indokilo RT. 07, RW. 02, Gamoh Hamlet, DayurejoVillage, Prigen District, East Java. Based on the social analysis conducted through theobservation and interview stages, it was found that they were unable to find the right way ofrecording cash disbursements, especially if someone took the money first without bringingevidence in the form of a note. The implementation of this activity is carried out using aparticipatory method in the form of mentoring which requires a commitment from each member torealize independence and sustainability in the implementation of activities. Mentoring activitiesare divided into two stages, namely: (1) the design stage of the temporary bill; and (2) theimplementation phase of the temporary bill form. In the implementation phase there is also anevaluation through feedback from the stakeholders of the Cempaka Education Center Foundationregarding the format of the temporary bill that has been designed. This activity has limited timedue to the Implementation of Community Activity Restrictions (PPKM) caused by the Covid-19Pandemic. The activity plan for the first phase has been 100% implemented, it is hoped that in thefuture it can be continued with other Financial Report assistance needed by stakeholders of theCempaka Education Center Foundation.
ANALISA SISTEM PEMBELIAN DAN PERSEDIAAN BARANG DI HOTEL DAFAM PASIFIC CAESAR SURABAYA Lediana Hadia Jenina; Lusy Lusy
Jurnal AKTUAL Vol 20, No 2 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i2.252

Abstract

Sistem informasi akuntansi khususnya Pembelian dan persediaan sangat diperlukan untuk menunjang operasional perusahaan, sehingga perlu mengelola kedua siklus pembelian dan persediaan barang dengan sangat baik, hal ini akan sangat membantu perusahaan karena dapat melakukan pengumpulan, penyusunan, penyimpanan, penyusunan dokumen dan pengambilan kembali data dengan lebih akurat, lebih mudah dan lebih cepat. Pada perusahaan seperti hotel dafam pasific caesar surabaya sistem pembeliaan dan persediaan sangat dibutuhkan untuk proses aktivitas sehari-hari. Proses pembelian dan pesdiaan barang jika tidak dikelola degan baik dan dilakukan dengan metode yang salah akan menimbulkan kerugiaan bagi perusahaan. Penelitian ini bertujuan untuk menganalisa sistem pembelian dan pengelolaan persediaan barang, sistem alur pembelian dan metode pencatatan yang digunakan di Hotel Dafam Pasific Caesar Surabaya. Penelitian menunjukkan bahwa  sistem pembelian dan persediaan barang sudah dilakukan dengan cukup baik dan sesuai dengan metode pencatatan PSAK No.14, tetapi masih ada aktivitas yang tidak terlalu menonjol dilakukan staff (human error) seperti sistem pengelolaan ang masih dilakukan secara manual, dan sering tejadi  perbedaan antara persediaan jumlah fisik barang
Co-Authors Agung Yohanes Angelia Anita Kusumasari Damianus Christian Boedihardjo David Andrian Gita Indah Mahardhika Gunawan Sukianto Jessica Fernanda Lediana Hadia Jenina Maria Widyastuti Michelle Priscillia Putri Stanislaus Adnanto Mastan Teguh Setiawan Wibowo Vincentia Devina Y. Budi Hermanto Y. Budi Hermanto Yohanes Candra Surya Yunita I Yustinus Budi Hermanto