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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Abdi Insani Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Herbirowo Nugroho
politeknik negeri jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga; Yusep P. S Friya P. S; Herbirowo Nugroho
account Vol 7 No 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3552

Abstract

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga jocelynsarahgs@gmail.com Yusep Friya P. S yosep.friya@akuntansi.pnj.ac.id Herbirowo Nugroho herbirowo@rocketmail.com Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang
Pertimbangan Kekuatan, Kelemahan, Peluang, Ancaman dalam Keputusan Penerbitan Saham Bank Umum Syariah Ida Syafrida; Taufik Awaludin; Herbirowo Nugroho
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.008

Abstract

This research’s goal is to compose the dominant element and sub-elements from the strenghts, weaknesses, opportunities, threats (SWOT) in Islamic Commercial Banks in increasing funding sources through the issuance of public shares. In Indonesia, until the end of 2020, there are only 3 Islamic Banks that have issued shares. The Analytical Network Process, from indepth interviews, is used in this research to reveal the knowledge and experience of experts. Strengths and opportunities are the dominant element of SWOT. Owner promotion (strength), financial performance’s reduction (weakness), broad investor base (opportunity), and complex emission formality (threat) are the dominant sub-elements of SWOT. AbstrakPenelitian ini bertujuan untuk merumuskan elemen dan sub-elemen dominan dari SWOT pada Bank Umum Syariah dalam meningkatkan sumber pendanaan melalui penerbitan saham publik. Di Indonesia hingga akhir tahun 2020 baru 3 bank syariah yang telah menerbitkan saham. Penelitian ini menggunakan Analytical Network Process berdasarkan data primer dari wawancara mendalam untuk menggali pengetahuan dan pengalaman para praktisi ahli. Unsur dominan dari SWOT adalah kekuatan dan diikuti dengan peluang. Sub elemen yang dominan yaitu: dukungan pemilik (kekuatan), kinerja keuangan yang menurun (kelemahan), basis investor yang luas (peluang), dan formalitas emisi yang kompleks (ancaman). 
PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE LITE UNTUK PENINGKATAN KEPATUHAN KEWAJIBAN PERPAJAKAN UMKM KABUPATEN BOGOR Novitasari Novitasari; Ridwan Zulpi Agha; Lia Ekowati; Herbirowo Nugroho; Taufikul Ichsan; Nedsal Sixpria; Hayati Fatimah; Aminah; Hafiduddin
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.787

Abstract

ABSTRACT The lack of knowledge about transaction bookkeeping and the preparation of financial reports according to standards makes the level of MSME tax compliance in Bogor Regency is still relatively low. The existence of these problems made the group of lecturers in the field of Accounting expertise at the Jakarta State Polytechnic (PNJ) try to contribute in terms of education and assistance to the Micro, Small and Medium Enterprises (MSME) group of Bogor Regency in the form of training programs and assistance in preparing financial reports with MSEI standards (Micro Small Entities and Intermediate). This training activity aims to provide MSME actors with knowledge and skills in bookkeeping using the Accurate Lite application as an effort to improve MSME tax compliance. The training method uses case study methods and work instructions, where training materials are given in the form of cases and trainees carry out bookkeeping practices directly in the Accurate Lite application based on work instructions from tutors. As a result of the training activities, there was an increase in knowledge of accounting and taxation as well as an increase in the skills of the trainees in recording business transactions and compiling financial reports. Furthermore, it is hoped that the MSME players participating in the training can consistently do bookkeeping using the Accurate Lite application anywhere, anytime, not limited by space and time, because Accurate Lite can be downloaded on the device of each training participant. The conclusion of the activity is that the training activities that have been carried out have been able to improve participants' accounting literacy so that participants can manage their business finances better in an effort to improve their tax compliance. Keywords: Training, Accounting, Tax Compliance, Accurate, Financial Report
Pertimbangan Kekuatan, Kelemahan, Peluang, Ancaman dalam Keputusan Penerbitan Saham Bank Umum Syariah Ida Syafrida; Taufik Awaludin; Herbirowo Nugroho
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.186 KB) | DOI: 10.33795/jraam.v5i2.008

Abstract

This research’s goal is to compose the dominant element and sub elements from the strenghts, weaknesses, opportunities, threats (SWOT) in Islamic Commercial Banks in increasing funding sources through the issuance of public shares. In Indonesia, until the end of 2020, there are only 3 Islamic Banks that have issued shares. The Analytical Network Process, from indepth interviews, is used in this research to reveal the knowledge and experience of experts. Strengths and opportunities are the dominant element of SWOT. Owner promotion (strength), financial performance’s reduction (weakness), broad investor base (opportunity), and complex emission formality (threat) are the dominant sub-elements of SWOT. Abstrak Penelitian ini bertujuan untuk merumuskan elemen dan sub-elemen dominan dari SWOT pada Bank Umum Syariah dalam meningkatkan sumber pendanaan melalui penerbitan saham publik. Di Indonesia hingga akhir tahun 2020 baru 3 bank syariah yang telah menerbitkan saham. Penelitian ini menggunakan Analytical Network Process berdasarkan data primer dari wawancara mendalam untuk menggali pengetahuan dan pengalaman para praktisi ahli. Unsur dominan dari SWOT adalah kekuatan dan diikuti dengan peluang. Sub elemen yang dominan yaitu: dukungan pemilik (kekuatan), kinerja keuangan yang menurun (kelemahan), basis investor yang luas (peluang), dan formalitas emisi yang kompleks (ancaman).
Co-Authors Aminah Hafiduddin Hayati Fatimah Ida Syafrida Jocelyn Sarah Gabriella Sinaga Lia Ekowati Nedsal Sixpria Novitasari Novitasari Ridwan Zulpi Agha Taufik Awaludin Taufikul Ichsan Yusep P. S Friya P. S