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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Inovasi Penelitian dan Pembelajaran Fisika JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
David Hasibuan
STIE Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Other

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Penerapan Psak No. 45 Pada Yayasan Mandiri Anak Bangsa Nusantara Dalam Kaitannya Dengan Kualitas Informasi Pelaporan Keuangan. Hasibuan, David
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

A Foundation can be said as an organization established not to get just profit (non-profit) although in its progress the foundation needs a lot of fund earned from business activity. It means that the business activity is merely to provide fund, not as a major activity of the foundation. Therefore, it’s needed supervision on the foundation which can be done together with the community as stakehorders. Hence, financial transparency in the form of financial statement publication to public must be one of the arranged obligations. PSAK No. 45 which regulate the financial statement of non-profit organization has the same spirit, that is financial transparency of the organization requires consistent recording and reporting standard and it can be compared with PSAK. It’s expected that the organization will be able to manage financial information more professionally and the information yielded has more quality. The main purpose of financial statement is to provide relevant information to fulfill the interest of the contributors or funders, organization members, creditors, and other sides who provide sources for the non-profit organization. The other purposes are to evaluate the services given by the non-profit organization and its capability to provide the services continuously and how the managers carry out their responsibility or perform. The result of the research done by the author shows that Yayasan Mandiri Anak Bangsa Nusantara has not yet presented financial statement in accordance with PSAK No. 45 that regulatethe financial statement of non-profit organization, in this case is the foundation. In the way to present the report, the foundation still provide it as a commercial organization reporting in general, that is just as balance of finance and profit-loss reporting. Concerning the information quality of the foundation’s financial statement, the foundation should provide its financial statement in accordance with PSAK No. 45. By applicating PSAK No. 45, the financial statement made by the foundation has financial information quality because it has met the requirements of cost effectiveness, relevance, and reliability.
Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Dalam Kaitannya Dengan Realisasi Biaya Produksi Pada PT. Sigma Utama Hasibuan, David
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

There are ways or methods to reach the goal of a company, one of them is by establishing cost budget. Cost control has a close correlation with work planning measured in money unit. Budget is a plan organized and comprehensive, stated in monetary unit to operate and as resources of a company during a certain period in the next time. The purpose of this research is to find out the role of production budget based on orders in the company that carry out production process based on job orders. In addition, this research conducted to know whether budget arrangement and its implementation in the company have been appropriate and accurate to support the management in increasing production cost efficiency. This research has been done by the author at PT Sigma Utama located in Jalan Raya Cibinong, West Java. PT Sigma Utama is a paint maker company. The result of this research shows that an accurate production cost budget will support the management in increasing cost control, so that the budget will not deviate in its realization.
Evaluasi Pengendalian Intern Persediaan Pipa Distribusi Dan Accessories Dalam Mengamankan Asset Perusahaan Pada PDAM Tirta Pakuan Hasibuan, David; Setiawan, Hendra
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Internal Control System is an organization structure including all coordinated ways and actions to safeguard company’s assets, to maintain the accuracy of accounting data and other data, in order to ensure the reliability of reports, efficiency and affectiveness are able to increase, and loyalty to the management’s policy can be secured.By conducting Internal Control System, it can be managed all company’s assets and supplies properly with the relult that the real condition is appropriate with the accounting. The purpose of this study is to evaluate whether internal control system to secure company’s assets and supplies has been carried out properly and in accordance with the generally accepted in Indonesia in accordance with procedures issued by the company. The study was conducted at PDAM Tirta Pakuan Bogor. PDAM is a company operating in processing of drinking water, the biggest producer in Bogor. The result of this study shows that PDAM Tirta Pakuan Bogor has done internal control well to secure the company’s assets.The control is quite justifiable to serve as the basis for decision making as presented in the balance sheet. And it’s done because each of stock supplies has its respective function and the existing inventories are used to meet cutomers’ needs, so that the existing stock will be sufficient and there is no over stock. The result of the evaluation in this study shows that supplies in warehouse is in accordance with the needs and storage is carried out by separating types, quality, and size, so that if it must be inventories checking anytime, it can be carried out easily. Thereby, the existing supplies can be maintained properely and protected from any loss.
Evaluasi Atas Pengendalian Intern Penjualan Dalam Kaitannya Dengan Siklus Pendapatan Pada PT. Hotel Properti Internasional (HPI) "BeeOutbound" Hasibuan, David; Marlina, Tri; Rinjani, Mayang Eryan
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.853

Abstract

The objective of this study was to determine the intemal control ofsale of PT HPI (dept. BeeOutbound), analyse PT HPI (dept. BeeOutbound) revenue cycle and to evaluate the internal control of sales in relation with the revenue cycle at PT. Hotel Properti Intemasional (HPI) (Dept. BeeOutbound). The method used in this script is a descriptive method, and the data collection procedure is done in two ways, namely library research to obtain secondary data, and field research to obtain primary data from the company. For the field research, the author uses three techniques namely are interview, observation, and survey documents. The results of the evaluation of intemal control of sales in relation with the revenue cycle, is that the method of sale applied by PT. HPI (dept. BeeOutbound) is a cash sale. In this case it can be described that intemal control of cash sales at PT. HPI (dept. BeeOutbound) has not been conducted in accordance with proper intemal controls as still occur germinating tasks performed by the administration and accounting. Although the outline of the internal control of cash sales in the revenue cycle is good enough and it is also supported by activities that always meeting regularly performed once a week to monitor the performance of the company and also the company's financial condition. When linked with the results of the evaluation of internal control of sale in relation with the revenue cycle then the PT. HPI has not met these requirements ofgood internal control. Keywords: Internal control of sale, revenue cycle.
Evaluasi Sistem Pengendalian Intern Terhadap Efektivitas Pemberian Kredit Hasibuan, David; Pamungkas, Bambang; Monang, Gatot Luhut
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.863

Abstract

Bank as a financial institution in Indonesia has an important role in improving standards of living. For that one effort to improve people's lives is the provision of credit to the public. In the course of the loan, the bank is obliged to apply the precautionary principle to avoid an issue. The purpose of this study is to determine the intemal control system at the Bogor branch of Bank BTN and the effectiveness of lending undertaken by the Bank. As well as how big the role of a credit effective internal control systems in Bank BTN Branch Bogor. Based on the research data obtained, it is blown that the intemal control conducted by the Bogor branch of Bank BTN is sufficient to support the loan granted by the bank. The results show that the intemal control plays an important role in the effectiveness of the loan made by the bank It can be seen from all components of internal control that has been executed by the bank. Among the separation of duties, authorization is performed by the right people, and document storage is assured, and risk assessment is always made by the bank. Of the components of intemal control has an impact on its effective lending procedures performed by the bank, so they can minimize the risk that a bank will occur in the future. Keywords : Internal Control, Lending of Credit
Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Kas Pada Bidang PBB Di Dinas Pendapatan Daerah Kabupaten Bogor Sutarti, Sutarti; Hasibuan, David; Suhendra, Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.864

Abstract

The intent and purpose of the author in conducting this study was to test and demonstrate empirically on the application ofAccounting Information Systems cash receipts and expenditures affecting the control of cash on the UN fields in Bogor District Revenue Ofice. This study used a descriptive research method, this is because in its implementation, such as data, analysis and interpretation of the meaning and the data obtained. This study is structured as inductive research is finding and collecting data in the field with the aim to detennine the factors, form elements, and the nature of the phenomenon in the community. With the Cash Receipts Accounting Information Systems, United Nations field can perform registration activities, data collection, assessment, billing, revenue and services more quickly, organized and on time (up to date) and in the presence ofAccounting Information Systems Spending Cash, UN field can be seen available budget either already realized or unrealized in the Financial Statements are prepared in the system. Keywords: Accounting Informasion System, Cash Receipts, Cash Expenditures.
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening Familia Irene, Bella; Iriyadi, Iriyadi; Hasibuan, David; Saurmauli Pangaribuan, Windawaty
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10754

Abstract

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.
The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator: Empirical Study of Regional Government Work Units in Bogor City Wardani, Erlinda Kusuma; Hasibuan, David
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2684

Abstract

This study aims to examine the influence of accounting controls in moderating the relationship between financial reporting quality, the implementation of performance-based budgeting, and performance accountability of government agencies in Local Government Work Units (SKPD) across Bogor City. The research employs a quantitative approach using Structural Equation Modeling (SEM) with PLS software and IBM Statistics SPSS 26.0. The unit of analysis consists of employees with specific criteria within the Regional Apparatus Organizations of Bogor City. The sample consisted of 144 respondents, and data collection was conducted through a questionnaire. The results of the study indicate that financial reporting quality and the implementation of performance-based budgeting have a positive impact on the performance accountability of government agencies in SKPD Bogor City. Furthermore, accounting controls positively moderate the relationship between financial reporting quality and the implementation of performance-based budgeting on the performance accountability of government agencies across SKPD in Bogor City. Keywords: accounting control, quality of financial reports, implementation of performance-based budgeting, accountability for the performance of government agencies
PENGARUH PENERAPAN MODEL SSCS TERHADAP AKTIVITAS BELAJAR PESERTA DIDIK PADA PEMBELAJARAN IPA KELAS VIII Hasibuan, David; Tandililing, Edy; Arsyid, Syaiful B
Jurnal Inovasi Penelitian dan Pembelajaran Fisika Vol 4, No 2 (2023): Volume 4 Number 2 Agustus 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jippf.v4i2.69700

Abstract

This research aims to determine the influence of application the Search Solve Create Share (SSCS) on the learning activities of students in 8th grade science learning. Based on the effect of learning activities that are very influential on the brain's capture and recall power, it is appropriate to use a special learning model. In this case, the SSCS model was tried for later use in improving student learning activities. This research was conducted in SMP Negeri 2 Pontianak on odd semester 2018-2019. The form of this study used pre-experimental designs with the design of intact-group comparison. The research sample consisted of 30 students of class VIII A as the experimental class and 25 students of class VIII B as the control class. Research data collection uses observation techniques with observation sheet learning activity instruments. The results of the data analysis showed that there were significant differences between the learning activities of students in the experimental class and the control class with the Mann-Whitney test value assisted by SPSS 22 for Windows application 0.000 <0.05 (5%). It can be concluded that there is a significant influence of the application the SSCS model on the learning activities of students in the VIII grade science learning in Pontianak Public Middle School 2.
Co-Authors Bambang Pamungkas Edy Tandililing Erlinda Kusuma Wardani Familia Irene, Bella Hendra Setiawan Iriyadi Iriyadi Monang, Gatot Luhut Rinjani, Mayang Eryan Saurmauli Pangaribuan, Windawaty Suhendra Suhendra Sutarti Sutarti Syaiful B Arsyid Tri Marlina