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Akuntabilitas dan Transparansi Pengelolaan Dana Operasional Sekolah Di Desa Penengahan Kalianda andri eka yunindra
Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Jurnal Pengabdian Kepada Masyarakat
Publisher : Universsitas Mitra Indonesia

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Pengabdian masyarakat Tentang Akuntabilitas dan Transparansi dalam Pengelolaan dana Operasional Sekolah bermaksud memberikan Pengetahuan kepada kepala sekolah dan bendahara sekolah tentang bagaimana dalam pembuatan laporan keuangan dana operasional sekolah yang akuntabilitas dan transparansiSekolah yang ada di Desa Penengahan Kabupaten Lampung Selatan banyak yang menerima dana Bantuan Operasioanl Sekolah yang di berikan pemerintah kepada sekolah-sekolah di Desa Penengahan tersebut. Untuk melaporkan penggunaan Dana Operasional Sekolah pihak sekolah di Desa Penengahan masih mengalami kesulitan dalam pembuatan laporan yang akuntabilitas dan transparansi hal ini disebabkan oleh masih banyaknya sumber daya manusia di sekolah tersebut yang belum memahami tentang pelaporan yang akuntabilitas dan transparansiKegiatan pengabdian kepada masyarakat ini dapat memeberikan gambaran dan pengetahuan tentang bagaimana pembuatan laporan keuangan khususnya dalam pelaporan dana operasional sekolah dapat sesuai dengan prinsip akuntansi dan transparan

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah terhadap Kualitas Laporan Keuangan Dinas Kehutanan Provinsi Lampung Andri Eka Yunindra
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Business and Enterpreneurship Journal (BEJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.691 KB)

The purpose of this research to knowing the Competence of Human Resources And Application of Local Government Financial Accounting System Against the Quality of Financial Statements of the Forestry Service of Lampung Province. Data were collected by field research and literature study. To get data related to the problem under study, the author uses the technique of collecting data through questionnaire method. The population in this study as many as 70 people. The sampling technique used is simple random sampling, the number of samples in this study as many as 60 respondents. The data has been collected and then analyzed using spss version 20.The criteria of f test as follows: Fcount Ftable or sign, 0.05 and Fcount Ftable or sign 0.05.means a sign model so that it can be used to predict the effect of independent variables simultaneously to the dependent variable. The result of f test analysis has a significant influence between human resource competence (X1) and SAKPD (X2) implementation simultaneously on Quality of financial report of Forestry Service of Lampung Province. (Y). If thitung ttable, then H0 is rejected, If thitung ttabel, then H0 accepted. The result of t test analysis shows that partially competence of human resources and the application of financial accounting system of local government has a significant effect on the quality of financial report of Lampung Province Forestry Service as big as.

Pengaruh Kepemilikan Manjerial, Kebijakan Hutang, Profitabilitas, Ukuran Perusahaan, dan Kesempatan Investasi terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Hairudin Hairudin; Andri Eka Yunindra; Fadel Fatur Rahman
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Business and Enterpreneurship Journal (BEJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.322 KB)

Manufacturing companies in an effort to maintain reputation in the eyes of investors always distribute dividends to shareholders. The problem of managerial ownership influence, debt policy, profitability, company size and investment opportunities. The hypothesis is whether managerial ownership, debt policy, profitability, company size, and investment opportunities influence the company's dividend policy. Calculation results show that X1, X2, X3, X4, and X5 together have no effect on Y, the hypothesis is accepted, as evidenced by the test (F) where the significance value of 0.188 0.05. While for the test (tcount) X4 has a positive and significant effect on Y. With a tcount

Akuntabilitas dan Transparansi Pengelolaan Dana Operasional Sekolah Di Desa Penengahan Kalianda andri eka yunindra
Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020)
Publisher : UNIVERSITAS MITRA INDONESIA

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

Pengabdian masyarakat Tentang Akuntabilitas dan Transparansi dalam Pengelolaan dana Operasional Sekolah bermaksud memberikan Pengetahuan kepada kepala sekolah dan bendahara sekolah tentang bagaimana dalam pembuatan laporan keuangan dana operasional sekolah yang akuntabilitas dan transparansiSekolah yang ada di Desa Penengahan Kabupaten Lampung Selatan banyak yang menerima dana Bantuan Operasioanl Sekolah yang di berikan pemerintah kepada sekolah-sekolah di Desa Penengahan tersebut. Untuk melaporkan penggunaan Dana Operasional Sekolah pihak sekolah di Desa Penengahan masih mengalami kesulitan dalam pembuatan laporan yang akuntabilitas dan transparansi hal ini disebabkan oleh masih banyaknya sumber daya manusia di sekolah tersebut yang belum memahami tentang pelaporan yang akuntabilitas dan transparansiKegiatan pengabdian kepada masyarakat ini dapat memeberikan gambaran dan pengetahuan tentang bagaimana pembuatan laporan keuangan khususnya dalam pelaporan dana operasional sekolah dapat sesuai dengan prinsip akuntansi dan transparan

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPRATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Andri Eka Yunindra; Husni Tamrin
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 2 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i2.888

AbstractIn order to improve the performance of banking companies to protect the interests of stakeholders and improve compliance with laws and regulations and ethical values (code of conduct) generally applicable to the banking industry, banks are required to carry out their business activities based on the principles of Good Corporate Governance. (GCG). The purpose of this study is to assess the effect of good corporate governance and corporate social responsibility on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study uses quantitative data. The data source used in this study is secondary data on the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The population used in this study is banking companies. The sample was selected using the purposive sampling method. 30 banks were used. In the multiple linear regression test method, the results showed that there was an effect of corporate social responsibility (CSR) and good corporate governance (GCG) disclosures on firm value. Where the results are significant 8.032 2.048, meaning that Good Corporate Governance (GCG) and Corporate Social Responsibility (CSr) have an effect on company value. Keywords : GCG,CSR and The value of the company AbstrakDalam rangka meningkatkan kinerja perusahaan perbankan untuk melindungi kepentingan stakeholders dan meningkatkan kepatuhan terhadap peraturan perundang-undangan serta nilai-nilai etika (code of conduct) yang berlaku secara umum pada industri perbankan, bank wajib melaksanakan kegiatan usahanya dengan berpedoman pada prinsip-prinsip Good Corporate Governance (GCG). Tujuan dari penelitian ini untuk menilai pengaruhgood corporate governance dan corporate social responsibility terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Penelitian ini menggunakan data kuantitatif Sumber data yang digunakan dalam penelitian ini adalah data sekunder laporan keuangan perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan Sampel yang dipilih menggunakan metode purposive sampling Sehingga sampel yang digunakan sebanyak 30 perbankan Pada metode uji regresi linier berganda, hasil penelitian menunjukakan bahwa adanya pengaruh pengungkapan corporate social responbility (csr) dan good corporate governance ( gcg ) terhadap nilai perusahaan. Dimana hasil dari signifikan 8.032 2.048 artinya Good Corporate Governance (GCG) dan Corporate Sosial Responsibility ( CSr)berpengaruh terhadap nila perusahaan Kata Kunci : GCG, CSR dan Nilai Perusahaan

PERAN KREDIT USAHA RAKYAT DALAM PENINGKATAN PENDAPATAN PELAKU USAHA KECIL SEKTOR PERDAGANGAN DI PASAR INDUK TAMIN KOTA BANDAR LAMPUNG Arie Sarjono Idris; Andi Surya; Andri Eka Yunindra
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 1 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i1.1046

AbstractThis study has a goal, namely to find out how the role of people's business credit is in increasing the income of small business actors in the trade sector in the wholesale market for tamins in Bandar Lampung city, the population in this study is that this research is small business actors in the trade sector receiving Small Business Loan (KUR PT Bank Rakyat Indonesia (Persero) Tbk. The Central Market Unit Office of Tamin. The method used in this study was purposive random sampling, so that a sample of 30 business actors in the trade sector was obtained. The analysis tool used is simple linear regression. From the results of simple regression analysis, it can be seen that the t value of the KUR variable is 11,825 with a significance value of 0.000. This means that the significant value of t is smaller than alpha 5% (0.002 0.05). So it can be concluded that the KUR variable partially has a significant effect on the income of small business actors in the trade sector. In other words, the hypothesis is accepted. Keywords: The Small Business Loan (KUR), Small and Medium Enterprises (SMEs), income. AbstrakPenelitian ini memiliki tujuan yaitu untuk mengetahui bagaimana peran kredit usaha rakyat dalam peningkatan pendapatan pelaku usaha kecil sektor perdagangan di pasar induk tamin kota bandar lampung, populasi di dalam penelitian ini adalah penelitian ini adalah pelaku usaha kecil sektor perdagangan penerima Kredit Usaha Rakyat (KUR) PT Bank Rakyat Indonesia (persero) Tbk. Kantor Unit Pasar Induk Tamin.metode yang digunakan dalam penelitian ini adalah purposive random sampling, sihingga diperoleh sampel sebanyak 30 peaku usaha sektor perdagangan . Alat analisis yang digunakan regresi linier sederhana Dari hasil analisis regresi sederhana, terlihat bahwa nilai t variabel KUR sebesar 11.825 dengan nilai signifikansi 0,000. Ini berarti bahwa nilai signifikan t lebih kecil dari alpha 5 % (0,002 0,05). Jadi dapat ditarik kesimpulan bahwa variabel KUR secara parsial berpengaruh signifikan terhadap Pendapatan pelaku usaha kecil sektor perdagangan. Dengan kata lain Hipotesis diterima. Kata Kunci : Kredit Usaha Rakyat, Usaha Kecil Menengah, Pendapatan

Pengaruh Kepemilikan Manjerial, Kebijakan Hutang, Profitabilitas, Ukuran Perusahaan, dan Kesempatan Investasi terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Hairudin Hairudin; Andri Eka Yunindra; Fadel Fatur Rahman
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v1i1.322

Manufacturing companies in an effort to maintain reputation in the eyes of investors always distribute dividends to shareholders. The problem of managerial ownership influence, debt policy, profitability, company size and investment opportunities. The hypothesis is whether managerial ownership, debt policy, profitability, company size, and investment opportunities influence the company's dividend policy. Calculation results show that X1, X2, X3, X4, and X5 together have no effect on Y, the hypothesis is accepted, as evidenced by the test (F) where the significance value of 0.188 0.05. While for the test (tcount) X4 has a positive and significant effect on Y. With a tcount

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah terhadap Kualitas Laporan Keuangan Dinas Kehutanan Provinsi Lampung Andri Eka Yunindra
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v1i1.240

The purpose of this research to knowing the Competence of Human Resources And Application of Local Government Financial Accounting System Against the Quality of Financial Statements of the Forestry Service of Lampung Province. Data were collected by field research and literature study. To get data related to the problem under study, the author uses the technique of collecting data through questionnaire method. The population in this study as many as 70 people. The sampling technique used is simple random sampling, the number of samples in this study as many as 60 respondents. The data has been collected and then analyzed using spss version 20.The criteria of f test as follows: Fcount Ftable or sign, 0.05 and Fcount Ftable or sign 0.05.means a sign model so that it can be used to predict the effect of independent variables simultaneously to the dependent variable. The result of f test analysis has a significant influence between human resource competence (X1) and SAKPD (X2) implementation simultaneously on Quality of financial report of Forestry Service of Lampung Province. (Y). If thitung ttable, then H0 is rejected, If thitung ttabel, then H0 accepted. The result of t test analysis shows that partially competence of human resources and the application of financial accounting system of local government has a significant effect on the quality of financial report of Lampung Province Forestry Service as big as.

PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN Dwi Anggraeni Saputri; Dewi Silvia; Andri Eka Yunindra
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 2 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i2.1165

AbstractThis research aim to discover and analyze whether operational audit of sales within the company have been implemented adequately, if the sale has been implemented effectively on the company, and to know how to audit roles ini supporting the operational effectiveness of sales. This research using a sample as many as 43 people respondent which is a population of employees on the object of research. Method of data collection is carried out directly by using questionnaires and interviews to company management. While the analysis is used to determine the relationship of variables (X) Audit of operational variables bound (Y) that sales effectivensss is a simple linear regression analysis. This research result indicates that the answers respondents for variables operational audit the average score 52,33 and 51,2% answer% of respondents below average, so can be concluded that the audit operational on PT. Uber Anugerah Motor Bandar Lampung. And for variables effetiveness sales the average score 46,86 and 51,2% answer of respondents above average, so it can be inferred that the effectiveness of sales has been carried out quite effectively. Based on test results obtained variable rate coefficient of relationship correlation (R) of 0,560 concluded that the variable operational audit had a relationship that was entered in the category of sales effectiveness. Keywords: Operational audit, effectiveness of sales AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis apakah audit operasional penjualan dalam perusahaan telah dilaksanakan dengan baik, apakah penjualan telah dilaksanakan secara efektif pada perusahaan, dan untuk mengetahui peran audit dalam mendukung efektivitas operasional penjualan. Penelitian ini menggunakan sampel sebanyak 43 orang responden yang merupakan populasi karyawan pada obyek penelitian. Metode pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner dan wawancara kepada manajemen perusahaan. Sedangkan analisis yang digunakan untuk mengetahui hubungan variabel (X) audit terhadap variabel operasional yang terikat (Y) dengan efektivitas penjualan adalah analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa jawaban responden untuk variabel audit operasional rata-rata skor 52,33 dan 51,2% jawaban responden dibawah rata-rata, sehingga dapat disimpulkan bahwa audit operasional pada PT. Tunas Dwipa Matra Bandar Lampung. Dan untuk variabel efektivitas penjualan skor rata-rata 46,86 dan 51,2% jawaban responden diatas rata-rata, sehingga dapat disimpulkan bahwa efektivitas penjualan yang dilakukan sudah cukup efektif. Berdasarkan hasil pengujian variabel tingkat koefisien korelasi hubungan (R) diperoleh sebesar 0,560 disimpulkan bahwa variabel audit operasional memiliki hubungan yang masuk dalam kategori efektivitas penjualan. Kata kunci: Audit operasional, efektivitas penjualan

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