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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Sugianto Sugianto
Universitas Tadulako
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS BUDAYA ORGANISASI DAN ASIMETRI INFORMASI DALAM SENJANGAN ANGGARAN Ernawaty Usman; Selmita Paranoan; Sugianto Sugianto
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.29 KB) | DOI: 10.18202/jamal.2012.12.7170

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Abstract: Analysis of Organizational Culture and Information Asymmetry Budgetary Slack. This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetry as an independent variable, pure or quasi moderation moderation in the relationship between budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The results showed that 1) budget participation has a positive relationship with budgetary slack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables. Abstrak: Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran. Penelitian ini bertujuan 1) menguji pengaruh partisipasi anggaran terhadap senjangan anggaran. 2) menguji budaya Organisasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubunganantara partisipasi anggaran dengan senjangan anggaran. 3) menguji asimetri informasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran. Metode analisis yang digunakan adalah yaitu penelitian lapangan dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Partisipasi anggaran memiliki hubungan positif terhadap senjangan anggaran 2) Budaya organisasi merupakan variabel moderasi dan 3) Asimetri informasi sebagai variabel kuasi moderasi.
IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AT BUMDES IN IMPROVING THE QUALITY OF VILLAGE FINANCIAL REPORTS Pandu Adi Cakranegara; Irwan Moridu; Shevti Arbekti Arman; Sugianto Sugianto; Ernawaty Usman
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The Accounting Information System manages the sales and accounts receivable process, from recording to financial report production. This system will provide speedy, precise, and accurate information services, and BUMDes Adnyana Tunggal will find this information extremely useful in gauging the company's growth. Each component of BUMDes must operate optimally. In view of the relevance of stimulating the village economy and aiding the village communities, it is vital to link existing business processes in BUMDes with systems so that controlled business operations are quicker, more exact, and generate accurate reports. This study employs the collection of both primary and secondary data for its data collecting. This sales and accounts receivable data management information system includes the printing of orders, sales transaction receipts, accounts receivable cards, and documentation of accounts receivable transactions, among other features. In addition, this system provides sales reports, accounts receivable reports, and profit and loss reports, which can help BUMDes manage financial reports and enhance the financial transparency and quality of villages.
SOSIALISASI PENGELOLAHAN DANA BANTUAN OPERASIONAL SEKOLAH DI SMA LAB SCHOOL UNIVERSITAS TADULAKO PALU Masruddin Masruddin; M. Ikbal A; Sugianto Sugianto; Josua Gabriel Galamba
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.257

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School Operational Assistance Fund, hereinafter referred to as the BOS Fund, is a fund used primarily to fund non-personnel expenditures for primary and secondary education units as implementers of compulsory education programs, and it may be possible to fund several other activities in accordance with the provisions of laws and regulations. Technical instructions (juknis) regarding the management of regular BOS Funds are regulated in Permendikbudristek Number 2 of 2022. The approach taken in the implementation of service activities is through socialization of the calculation of Tax Funds for school operational assistance in accordance with government regulations. The goal is that the management of the BOS funds can be understood by the school. In addition to the presentation, dialogue is also carried out. Through a dialogue approach, the communication that occurs will be two-way. So it is hoped that the team will be able to know more about the problems or obstacles faced by school managers. The target of this service is the transfer of knowledge possessed by the service team in the accounting field, especially the school to the BOS fund manager. So that they are expected to be able to manage operations well
KONSEP HARGA JUAL BETAWIAN DALAM BINGKAI SI PITUNG Tri Handayani Amaliah; Sugianto Sugianto
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.947 KB) | DOI: 10.18202/jamal.2018.04.9002

Abstract

Abstrak: Konsep Harga Jual Betawian dalam Bingkai Si Pitung. Studi ini bertujuan mengungkap konsep harga jual berbasis nilai-nilai Si Pitung yang diimplementasikan oleh masyarakat Betawi. Metode yang digunakan adalah fenomenologi berbasis nilai-nilai Si Pitung. Studi ini menemukan bahwa harga jual yang ditetapkan masyarakat Betawi tidak hanya terbentuk oleh nilai materi, namun juga terkandung nilai religi dalam bentuk sedekah dan nilai sosial. Harga jual tersebut juga merefleksikan profit ubuddiyah dan profit religius. Nilai-nilai Si Pitung mampu membawa pencapaian going concern dari aktivitas ekonomi. Abstract: The Concept of Betawian Selling Price based on Si Pitung’s Value. This study aims to reveal the concept of selling price based on the values of Si Pitung implemented by Betawi society. The method used is phenomenology based on the values of Si Pitung. This study finds that the selling price set by Betawi society is not only formed by the value of the material, but also contained religious values in the form of alms and social values. The selling price also reflects the profit of ubuddiyah and religious profit. The values of Si Pitung are able to bring the achievement of going concern of the economy activity.
Training in Data Processing using Smart PLS Software Eliyanti Agus Mokodompit; Kadeni Kadeni; Maria Lusiana Yulianti; Sugianto Sugianto; Leny Yuliyani
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.2100

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officers' limitations in their analysis of data at the population and civil registry service in Bandung. The majority of these issues are brought on by the apparatus's lack of knowledge and skill as well as the sparse availability of computers. The sub-district office does not have adequate data storage, and data management and display are not supported by technology. Implementation strategy using coaching and training. The instruction offered takes the form of fundamental knowledge on how to show district population data using Smart PLS. Its operations include instruction and support for using the Smart PLS application in the Cipadung Village to present and process data. To determine how well the trainees understood how to use the Smart PLS program, interviews and questionnaires were administered as part of the service. The customer assistance team provides clear and comprehensive explanations of the data display. The use of this Smart PLS software aids Kelurahan staff in comprehending and processing data. It is beneficial to sub-district authorities in their work with the taught apps.
Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen Depita Anggraini; Rizqy Aiddha Yuniawati; Ni Kadek Ayu Nirwana; Sugianto Sugianto; Sarni Handayani Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6565

Abstract

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company. Keywords: production cost budget, cash budget, planning and control budget
Co-Authors Cakranegara, Pandu Adi Depita anggraini Eliyanti Agus Mokodompit Ernawaty Usman Irwan Moridu Josua Gabriel Galamba Kadeni Kadeni Leny Yuliyani M. Ikbal A Maria Lusiana Yulianti Masruddin Masruddin Ni Kadek Ayu Nirwana Rizqy Aiddha Yuniawati Sarni Handayani Puspita Sari Selmita Paranoan Shevti Arbekti Arman Tri Handayani Amaliah, Tri Handayani