Articles
<![CDATA[Pelatihan Pembukuan dan Operasional Koperasi Madrasah Ibtidaiyah Dalam Rangka Perbaikan Kesejahteraan Guru Se-Kecamatan Secang, Kabupaten Magelang ]]>
<![CDATA[Yustirania Septiani]]>;
<![CDATA[Rr Retno Sugiharti]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Februari 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/jabdimas.v3i1.6534
<![CDATA[Faktor utama keberlangsungan Koperasi Sekolah adalah pengelolaan yang baik. Pengelolaan dalam koperasi sekolah melingkupi pengelolaan dari sisi pengorganisasian baik struktur organisasi maupun keuangan. Program Kemitraan Masyarakat ini bertujuan untuk memberikan pemahaman dan pelatihan kepada Guru Madrasah Ibtidaiyah se–Kecamatan Secang yang juga berperan sebagai pengelola Koperasi Sekolah terkait struktur organisasi dalam koperasi sekolah, penggunaan pembukuan menggunakan apliksai serta sirkulasi operasional koperasi sekolah yang baik. Harapannya Madrasah Ibtidaiyah se–Kecamatan Secang yang sudah memiliki koperasi sekolah mampu mengelola koperasi tersebut menjadi lebih terstruktur dan sistematis. Meskipun pada dasarnya tujuan Koperasi Sekolah bertujuan untuk kepentingan pendidikan namun diharapkan pula pada akhirnya keberadaan Koperasi Sekolah akan dapat memberikan kontribusi pada peningkatan kesejahteraan guru sekolah tersebut. Pelaksanaan Program Kemitraan Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi yang diberikan intensif selama 3 kali pertemuan. Dari kegiatan ini diketahui bahwa rata-rata Koperasi Sekolah yang sudah ada belum berjalan dengan maksimal. Kendala utama yang dihadapi adalah kurangnya sumber daya pengelola koperasi. Terbatasnya jumlah guru di masing-masing sekolah membuat masing-masing guru telah mengemban tugas yang cukup banyak, sehingga pengelolaan koperasi sekolah sering terbengkalai. Namun dengan adanya otomatisasi pembukuan yang disampaikan pada kegiatan ini memudahkan guru sebagai pengelola koperasi sekolah untuk melakukan pencatatan transaksi di koperasi sekolah. Dari hasil evaluasi kegiatan, kegiatan pelatihan ini telah meningkatkan kemampuan pengelola koperasi sekolah dalam hal ini guru dalam melakukan pengelolaan koperasi khususnya dalam hal pembukuan keuangan.]]>
<![CDATA[Analisis Pertumbuhan Penjualan Dan Perputaran Modal Kerja Terhadap Profitabilitas PT. Tiga Pilar Sejahtera Food, Tbk Tahun 2012-2016 ]]>
<![CDATA[Supanji Setyawan]]>;
<![CDATA[S. Susilowaty]]>
<![CDATA[ Akuntabilitas Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i1.7180
<![CDATA[This study aims to analyze whether there is influence of variable sales growth and working capital turnover on corporate profitability. Sample in this study is the PT. Tiga Pilar Sejahtera Food, Tbk. Data used in this research is secondary data that of annual report of PT. Tiga Pilar Sejahtera Food, tbk in 2012-2015. Data collection method used is documentation. The result of research with multiple linear regression analysis method showed that the partial sales growth variable had a significant positive effect on profitability while the working capital turnover had no significant effect on profitability. The author recommends that companies pay more attention to, utilize and process resources owned to improve corporate profits, so that the increase in corporate profitability can be achieved. ]]>
<![CDATA[Peran Baitul Mall Wattamwil sebagai Upaya Pengentasan Kemiskinan melalui Pengembangan Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Supanji Setyawan]]>;
<![CDATA[Chaidir Iswanaji]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.4917
<![CDATA[Poverty is one of the macroeconomic indicators in which Indonesia's economic development in aggregate shows a good picture and a decrease in the poverty level of the poor, but in terms of economic structure, segments of Indonesian society are still relatively lagging behind and relatively do not get real benefits from the results of development. Magelang Regency is one of the districts that have poverty problems. This poverty problem can be overcome by developing micro, small and medium enterprises (MSMEs), especially in the industrial sector, where this sector is the leading sector in Magelang Regency. The purpose of this study was to determine the effect of financing on the income of MSEs as customers of BMT Bima industrial business group and how the role of BMT in overcoming the problem of poverty through the functions of baitul mall and baitul tamwil. This study uses a simple linear regression analysis tool. The results obtained (1) the financing variable does not have a significant effect on the income variable of MSME customers of BMT Bima Magelang industrial business group, this is because there are still customers who use financing for personal economic activities, (2) BMT is able to reduce poverty levels by providing assistance that comes from zakat, infaq, sadaqah, and waqf and still persists by providing financing to MSME customers of the BMT Bima Magelang industry group]]>
<![CDATA[ANALISIS KEBANGKRUTAN PERUSAHAAN OTOMOTIF DIMASA PANDEMI COVID-19 MENGGUNAKAN ANALISIS MODEL ALTMAN Z-SCORE, ZMIJEWSKI, DAN GROVER ]]>
<![CDATA[Beny Mahardika]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ Jurnal Cakrawala Ilmiah Vol. 1 No. 7: Maret 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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DOI: 10.53625/jcijurnalcakrawalailmiah.v1i7.1783
<![CDATA[Fokus penelitian ini adalah untuk menganalisis kondisi financial distress pada Perusahaan Otomotif yang listing Di Bursa Efek Indonesia dimasa pandemi COVID-19 di tahun 2020. Financial distress diukur menggunakan analisis model Altman Z-Score, Zmijewski, dan Grover. Jenis penelitian ini adalah kuantitatif deskriptif menggunakan data sekunder laporan keuanagn tahun 2020. Populasinya adalah Perusahaan Sektor Otomotif yang terdaftar Di Bursa Efek Indonesia tahun 2020 berjumlah 15 perusahaan. Sampel ditentukan menggunakan teknik purposive sampling adalah sebanyak 14 perusahaan. Hasil penelitian menunjukan dimasa pandemic COVID-19 kinerja perusahaan mengalami penurunan. Berdasarkan ketiga metode pengukuran yang digunakan, terdapat 1 perusahaan otomotif yang diprediksi berpotrensi mengalami financial distress dimasa pandemi COVID-19. Terdapat 7 perusahaan otomotif yang dinyatakan aman berdasarkan ketiga metode pengukuran yang digunakan dengan semua variabel bernilai positif, dimana hal tersebut menunjukan bahwa perusahaan mampu mempertahankan kinerjanya dengan baik.]]>
<![CDATA[LITERATURE REVIEW: ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK ]]>
<![CDATA[Rahma Putri Wijayanti]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/transekonomika.v3i1.334
<![CDATA[The purpose of writing this article is to analyze internal control as an effort to prevent accounting fraud in the public sector. Literature review method with descriptive qualitative approach is the method applied in this research. The results of the review of these 13 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations. Having good internal controls will reduce the tendency of accounting fraud in the public sector. Therefore, public sector organizations are expected to implement an effective internal control system in order to minimize the occurrence of accounting fraud.]]>
<![CDATA[PENGARUH PENERAPAN MODEL AKUNTANSI SEKTOR PUBLIK DAN SISTEM PENGENDALIAN INTERNAL TERHADAP UPAYA PENCEGAHAN FRAUD ]]>
<![CDATA[Arimbi Fauziyah]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/transekonomika.v3i1.335
<![CDATA[A system of accountants known as public sector accounting is utilized by public sector organizations. Threats to the administration of a public accounting might arise from the management structure that a business or organization has created for managing its enterprise. The threat of fraud is one of these. This review was conducted to determine the effect of the application of the public sector accounting model and internal control on fraud prevention efforts. This study uses a qualitative method with the use of previous research data. The results of the research in the form of analysis show that the application of the public sector accounting model has a positive effect on fraud prevention efforts. The results of the second analysis show a positive influence between internal control on fraud prevention efforts.]]>
<![CDATA[EFFECT OF PUBLIC SECTOR ACCOUNTING IMPLEMENTATION IN FRAUD PREVENTION ]]>
<![CDATA[Fitrian Puji Arifah]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/cashflow.v2i1.477
<![CDATA[This study expects to find and portray the attributes of extortion that happen in the public area in the computerized time and foster models of use of Public Area Bookkeeping to forestall misrepresentation that happens in the public area in the advanced age. The exploration was a writing survey study obtained from articles as per the examination point for additional investigation. The outcomes showed that the attributes of extortion in the public area that happened in the advanced time incorporate the utilization of confusions with respect to the job of computerized innovation in the execution of public bookkeeping errands, the usage of advanced innovation to streamline open doors for misrepresentation, taking advantage of issues in human blunder and absence of information in the utilization of computerized innovation, utilizing advanced innovation items, to do misrepresentation. Utilization of Public Area Bookkeeping can forestall misrepresentation in the public area in the advanced period whenever executed by thinking about a few factors that impact extortion, like execution responsibility, and joined by the use of misrepresentation counteraction techniques which incorporate specialized methodologies, two worldview approaches, and preventive systems.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM SEBELUM DAN SELAMA PANDEMI COVID-19 (Studi Kasus PDAM Kota Magelang) ]]>
<![CDATA[Mega Gita Puspita]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v1i4.195
<![CDATA[Penelitian ini memiliki tujuan untuk menganalisis rasio keuangan pada Perusahaan Daerah Air Minum di Kota Magelang periode 2017 hingga 2020. Penilaian kinerja aspek keuangan diukur menggunakan tiga indikator utama yaitu Rentabilitas, Likuiditas, dan Solvabilitas. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan pada tahun 2017 hingga 2020. Penilaian kinerja menggunakan metode Balance Score Card yang kemudian ditafsirkan hasil perhitungan tersebut berdasarkan BPPSPAM. Tujuan dari penelitian ini guna memperhatikan kesehatan kinerja perusahaan. Hasil penelitian menjelaskan bahwa kinerja keuangan PDAM pada periode 2017 hingga 2020 menjelaskan perusahaan masih mampu bertahan walaupun diliputi kondisi yang berbeda pada setiap indikator.]]>
<![CDATA[EFFECT OF PUBLIC SECTOR ACCOUNTING IMPLEMENTATION IN FRAUD PREVENTION ]]>
<![CDATA[Fitrian Puji Arifah]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/cashflow.v2i1.477
<![CDATA[This study expects to find and portray the attributes of extortion that happen in the public area in the computerized time and foster models of use of Public Area Bookkeeping to forestall misrepresentation that happens in the public area in the advanced age. The exploration was a writing survey study obtained from articles as per the examination point for additional investigation. The outcomes showed that the attributes of extortion in the public area that happened in the advanced time incorporate the utilization of confusions with respect to the job of computerized innovation in the execution of public bookkeeping errands, the usage of advanced innovation to streamline open doors for misrepresentation, taking advantage of issues in human blunder and absence of information in the utilization of computerized innovation, utilizing advanced innovation items, to do misrepresentation. Utilization of Public Area Bookkeeping can forestall misrepresentation in the public area in the advanced period whenever executed by thinking about a few factors that impact extortion, like execution responsibility, and joined by the use of misrepresentation counteraction techniques which incorporate specialized methodologies, two worldview approaches, and preventive systems.]]>
<![CDATA[PERANCANGAN SISTEM PENGENDALIAN KREDIT UNTUK MEMPERTAHANKAN LIKUIDITAS PT. BPR BKK KOTA MAGELANG PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Wachidah Chafidhotun Nisa]]>;
<![CDATA[Ari Nurul Fatimah]]>;
<![CDATA[Supanji Setyawan]]>
<![CDATA[ Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/bilancia.v7i1.2119
<![CDATA[ABSTRACT The Covid-19 virus outbreak has caused several countries to experience economic problems, including in Indonesia. Liquidity problems are a challenge for banks at this time. This article aims to discuss how to control credit to maintain liquidity during the pandemic. The method used in this article uses descriptive qualitative methods, and the data used are secondary data and primary data. Liquidity ratio at PT. BPR BKK Magelang City is not yet stable in the healthy category. However, its NPL ratio is in the unhealthy category. This indicates the need for good credit control to maintain the level of liquidity stability of PT. BPR BKK Magelang City. Keywords : Credit Control, Liquidity, COVID-19. ABSTRAK Adanya wabah virus Covid-19 membuat beberapa negara mengalami permasalahan ekonomi , termasuk di Indonesia. Masalah likuiditas menjadi tantangan untuk perbankan pada saat ini. Artikel ini bertujuan untuk membahas bagaimana cara pengendalian kredit untuk mempertahankan likuiditasnya pada masa pandemi. Metode yang digunakan dalam artikel ini menggunakan metode kualitatif deskriptif, dan data yang digunakan adalah data sekunder dan data primer. Rasio likuiditas pada PT. BPR BKK Kota Magelang belum stabil masuk pada kategori sehat. Namun, rasio NPL nya berada dalam kategori tidak sehat. Hal ini menandakan bahwa perlunya pengendalian kredit yang baik untuk menjaga tingkat kestabilan likuiditas PT. BPR BKK Kota Magelang. Kata Kunci : Pengendalian Kredit, Likuiditas, COVID-19.]]>
