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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Kompetif Journal of Islamic Accounting and Finance Research Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal E-Bis: Ekonomi Bisnis Kapuas
Henri Prasetyo
Politeknik Negeri Pontianak
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak Henri Prasetyo; Ika Kurnia Indriani; Agus Widodo
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6316

Abstract

Purpose - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.Method - The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  Result - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.Implication - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.Originality - This research is the first study that used four universities as the research objects.
Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province Baidhillah Riyadhi; Henri Prasetyo; Fiorintari Fiorintari
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7422

Abstract

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.
Pelatihan Penyusunan Laporan Keuangan pada Pondok Pesantren Al I’tishom Berbasis Komputerisasi Baidhillah Riyadhi; Henri Prasetyo; Fiorintari Fiorintari; Wida Sari Arindya; Khamim Khamim; Ninik Kurniasih; Zulham Al Farizi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.16770

Abstract

Al I'tishom Islamic Boarding School Kubu Raya is a boarding school that was just established in 2020. The funds that go to Al I'tishom Islamic Boarding School for the construction of mosques, dormitories, and teachers' residences require the management to make thorough, neat, and transparent reports. . After the issuance of the Decree of the Ministry of Law and Human Rights on behalf of the Spreading Light of Science Foundation which oversees the Al I'tishom Islamic Boarding School, the Al I'tishom Islamic Boarding School Board has a new obligation, namely related to government regulations that require foundations to report financial statements. Based on these two problems, the proposed solution is to provide training in the preparation of computer-based financial reports. The purpose of this activity is to improve Islamic boarding school human resources in compiling computerized financial reports and according to accounting standards. The implementation of this activity uses a participatory approach with activity stages starting from observation/interviews for needs analysis, preparation, training, mentoring, and finalizing financial reports. The results of this activity enable Islamic boarding school HR to record financial transactions in an orderly manner, operate financial applications (Ai-Lemdik) properly, and understand the basics of accounting according to Islamic boarding school accounting standards. The conclusion of this activity shows that training must be accompanied by assistance to achieve maximum results. Islamic boarding school HR admitted that it was really helped in understanding the basics of Islamic boarding school accounting and the implementation of financial records through computerization with assistance, especially direct assistance (face to face). The use of Ai-Lemdik is very helpful for the Islamic boarding school financial team in carrying out financial bookkeeping. So that the output in the form of the financial statements of the Al I'tishom Islamic Boarding School in 2020 can be completed.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam Penyusunan Laporan Keuangan (Studi Kasus di Badan Usaha Milik Desa Bintang Baru, Desa Parit Baru, Kabupaten Kubu Raya) Rizky Adithya; Wida Sari; Henri Prasetyo
Jurnal E-Bis Vol 6 No 1 (2022): Vol. 6 No 1 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i1.881

Abstract

Dengan disahkannya Undang-Undang Nomor 6 Tahun 2014 tentang desa maka desa telah menjadi daerah otonom dan berhak mengelola pendapatan desanya secara mandiri. Dengan menjadi daerah otonom, maka suatu desa dapat membentuk Badan Usaha Milik Desa (BUMDes) yang didirikan dengan peraturan desa. Bintang Baru merupakan BUMDes yang berlokasi di Kabupaten Kubu Raya dengan beragam usaha yang dikelola seperti: market desa, internet desa, dan bank sampah. Tujuan dilakukannya penelitian ini yakni untuk melihat penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) dalam pengelolaan keuangan dan bentuk pertanggungjawaban atas pengelolaan dana penyertaan modal dari pemerintah desa. Penelitian ini menunjukkan bahwa BUMDes Bintang Baru masih belum menyusun laporan keuangannya sesuai dengan SAK-ETAP.
THE EFFECT FINANCIAL CONDITIONS ON COVID 19 CASE: FINANCIAL CONDITION OF LOCAL GOVERNMENT TO FACING COVID 19 PANDAMIC ika indriani; Henri Prasetyo; Agus Widodo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.433 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.768

Abstract

The covid 19 pandemic is a new challenge for local governments in realizing the country's goals. The covid 19 pandemic will have a direct impact on regional financial management and the implementation of regional programs. this study uses a descriptive quantitative approach with secondary data in the form of a 2010-2019 budget realization report. The results showed that the financial condition of the district and city governments in West Kalimantan was in fairly good condition during 2010 to 2019. The solvency of the government budget was in good condition with a ratio value of 1.2015; 1,2013; 2.1793; and 1.0128. The government's financial independence is in low condition due to being vulnerable to other funding sources, as indicated by the ratio values ​​of 0.0597 and 0.0600. The solvency of services is in good condition with the total budget and capital expenditures that can finance the provision of public services of Rp3.072.878 and Rp705.509, respectively. Simultaneously, financial conditions have a significant effect on covid 19 cases in local government in West Kalimantan. partially the ratio of budget solvency, financial independence, and solvency of local government services have an effect on the covid 19 case.
PENERAPAN PEDOMAN AKUNTANSI PESANTREN DI PONDOK PESANTREN AL I’TISHOM KUBU RAYA Dewa Ruci; Henri Prasetyo
Jurnal Akuntansi Kompetif Vol 5 No 3 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1168

Abstract

Pondok pesantren merupakan salah satu lembaga pendidikan yang mengkhususkan untuk memperdalam pengetahuan di bidang keagamaan. Mayoritas Pondok pesantren dalam operasional pendidikanya mengharuskan santri menginap di lingkungan ponpes. Oleh sebab itu, diharapkan kepada pengelola untuk menyediakan fasilitas sarana dan prasana yang nyaman untuk mendukung kegiatan belajar mengajar. Dalam memfasilitasi sarana dan prasarana tersebut, ponpes membuka diri untuk menerima donasi dari kaum muslimin. Sebagai salah satu bentuk pertanggungjawaban pengelola kepada para donatur adalah dengan membuat laporan keuangan yang memuat seluruh transaksi keuangan ponpes. Pencatatan yang dibuat haruslah sesuai dengan Pedoman Akuntansi Pesantren (PAP) yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI) dan bekerjasama dengan Bank Indonesia. Penelitian ini bertujuan untuk meneliti bagaimana pencatatan keuangan di pondok pesantren Al I’tishom, apakah pelaporan keuangan ponpes sudah sesuai dengan PAP guna mengetahui perbaikan yang perlu dilakukan ponpes di bidang akuntansi. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan wawancara, observasi, dan dokumentasi. Penerapan PAP pada pelaporan keuangan pesantren dilihat dari tiga aspek: pengungkapan dan pengukuran, penyajian, dan pengungkapan. Temuan penelitian ini menunjukkan bahwa Pondok Pesantren Al I’tishom masih belum menerapkan pelaporan keuangan sesuai dengan PAP.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan di Masjid Pondok Pesantren Al-I’tishom Kubu Raya Henri Prasetyo
Kapuas Vol 2 No 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.530

Abstract

The news about the Kapal Munzalan Mosque Foundation, which was considered not transparent in the management of its funds by a community group, became hotter because representatives of the community group insisted that they be brought into the realm of law if financial reports were not provided. The implementation team imagined that this incident could happen to a large foundation in West Kalimantan with modern financial management, especially for mosque administrators whose reporting was still not good. Moving on from this, the implementation team is worried that they will be exposed to bad slander against the management of the Al I'tishom Islamic Boarding School Mosque which will only be established in 2021 with poor financial management. The implementation team identified the financial problems experienced by the Al I'tishom Islamic Boarding School Mosque using the fishbone method which resulted in 4 (problems), namely: low understanding of accounting from mosque administrators (Man Power), no standards used in compiling reports mosque finance (Materials), there is no financial management training for mosque administrators (Method), and there is no financial application used to compile mosque financial reports (Machine). The problem of Man Power, Method, and Material is given a solution by providing training and assistance in preparing financial reports according to financial accounting standards. For the problem (Machine), a solution is offered by presenting a financial application (Ai-Masjid). The output of the activities produced in this activity is the 2021 mosque financial reports and printed financial reports using the Ai-Masjid application. The positive response reached 100% from all mosque administrators at the Al-I'tishom Islamic Boarding School. With this activity, it is hoped that the negative views on the management of mosque funds can be overcome and regain public trust in mosques.
Co-Authors Agus Widodo Baidhillah Riyadhi Dewa Ruci Fiorintari Fiorintari Ika Kurnia Indriani Khamim Ninik Kurniasih Rizky Adithya Wida Sari Wida Sari Arindya Zulham Al Farizi