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All Journal INTEKNA Indonesian Journal of Applied Accounting and Finance Proceeding of The International Conference on Economics and Business
Monika Handayani
Politeknik Negeri Banjarmasin
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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EVALUASI KINERJA AKUNTABILITAS POLITEKNIK NEGERI BANJARMASIN Monika Handayani; Trisna .
INTEKNA informasi teknik dan niaga Vol 13 No 2 (2013)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Penelitian ini bertujuan untuk mengukur dan mengevaluasi kinerja Akuntabilitas Politek-nik Negeri Banjarmasin selama tahun 2006 dalam upaya mendapat gambaran yang jelas mengenai keberhasilan atau kegagalan dalam mencapai target dan menjawab tuntutan visi, misi, sasaran serta tujuannya.Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diolah dari hasil survey dan wawancara dengan pimpinan dan staf yang ada pada Politeknik Negeri Banjarmasin untuk menentukan bobot kinerja yang digunakan. Data se-kunder diperoleh dari buku-buku teks, tulisan-tulisan di media masa, jurnal-jurnal dan pe-raturan perundang-undangan yang berlaku saat ini berkaitan dengan masalah yang dite-liti. Alat analisis yang digunakan adalah metode Akuntabilitas Kinerja Instansi Pemerintah (AKIP) untuk menilai keberhasilan atau kegagalan Politeknik Negeri Banjarmasin dalam pelaksanaan kegiatan, program maupun kebijaksanaan yang telah direalisasikan. Meto-de Penelitian yang digunakan adalah metode deskriptif yaitu menggambarkan  mengenai tingkat keberhasilan atau kegagalan pelaksanaan kebijaksanaan, program, kegiatan dan mekanisme akuntabilitas kinerja yang dilakukan oleh Politeknik Negeri Banjarmasin.Penelitian ini menunjukan hasil evaluasi kinerja kegiatan yang dilaksanakan terhadap 13 kegiatan, yang semuanya masuk dalam kategori sangat berhasil. Hasil Evaluasi kinerja program terhadap 3 program yang dilaksanakan semuanya masuk dalam kategori sangat berhasil. Hasil evaluasi kinerja kebijaksanaan memberikan indikasi bahwa kinerja Poli-teknik Negeri Banjarmasin pada tahun 2006 termasuk dalam kategori sangat berhasil dalam upaya mencapai tujuan dan sasaran yang tercantum dalam rencana strategik, un-tuk mekanisme akuntabilitas kinerja Politeknik Negeri Banjarmasin masih ada beberapa hal yang perlu untuk diperbaiki antara lain pada proses penyusunan renstra, isi substansi renstra, penyusunan LAKIP, keterkaitan antara . Renstra, LAKIP dan anggaran serta pe-manfaatan Renstra.
Cash Receipt and Disbursement Accounting Information System: A Case Study at the Muhammadiyah AT Tanwir Mosque Banjarmasin Monika Handayani; Muhammad Bahit; Hana Lutfita
Proceeding of The International Conference on Economics and Business Vol. 2 No. 2 (2023): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v2i2.296

Abstract

Cash receipts and disbursements in the context of a mosque or religious institution have special characteristics that are different from commercial businesses or other non-profit organizations. Good management of cash receipts and disbursements in mosques is key to maintaining financial stability, functioning as an effective religious and social center, and fulfilling the social and humanitarian duties set by Islam. This also builds congregational trust and support which is crucial in running a mosque successfully. This research aims to determine the appropriate and effective Cash Receipts and Disbursements Accounting Information System at the Muhammadiyah Mosque A T Tanwir Banjarmasin. This research uses a case study approach to receiving and disbursing cash at the mosque. The results of this research found that all recording of cash receipt and disbursement transactions at the Muhammadiyah At Tanwir Banjarmasin Mosque still uses a semi-computerized system. The author suggests using a cash receipt and disbursement application program using PHP to help the Muhammadiyah At Tanwir Banjarmasin Mosque record transactions and create cash receipt and disbursement reports
Analisis Perhitungan Persediaan Barang Dagang Dengan Metode Average Pada Usaha Telur Asin Oma Liez Fadhila Khairunnisa; Fadia Rahmi; Lia Agustina; M Rizky Thessar Setiawan; Monika Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1662

Abstract

This study aims to determine the management of trade goods inventory in the Oma Liez Salted Egg Business in the period October to December 2022. The method applied in this study is the Average method which was developed from purchase and sales data of trade goods inventory. The results showed that the Average method applied to inventory valuation can help reduce the problems that occur in the Salted Egg Business related to the inventory of trade goods, because it is considered very effective by producing a low cost of goods sold and a greater opportunity to increase profits. This method is better than the method used previously in inventory valuation which resulted in problems that affected revenue.
Analisis Penentuan Harga Pokok Produksi Dalam Menentukan Harga Jual Dengan Menggunakan Metode Full Costing Dan Variable Costing Pada UMKM “Kitchen Meals” Monika Handayani; Anugrah Wati Indah Sahrul
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): Forthcoming
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2026

Abstract

This research delves into effective financial management strategies for students engaged in multitasking, working while studying, and managing Micro, Small, and Medium Enterprises (MSMEs). A qualitative approach with a case study design is employed, integrating experience, relationships, and discipline in understanding financial management strategies. The research findings indicate that personal experience plays a crucial role in building a strong foundation for financial strategies. Well-established networks, particularly with customers and fellow entrepreneurs, prove to be vital support for business growth. Additionally, discipline in recording and managing finances emerges as a key factor in achieving long-term financial goals
Penerapan Activity Based Costing System Dalam Menentukan Biaya Overhead Monika Handayani; Arisa Aulia Rahmi; Zaskia Aliza; Zulchaidir Ali
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2040

Abstract

UMKM costs have an important role in calculating the total production costs of a product or service, so management is required to calculate UMKM costs correctly in determining the selling price of a product or service as well as in analyzing profit per unit. This research is aimed to determine the amount of UMKM costs in the Katuju Laundry business. The method used to calculate UMKM costs is an Activity-Based Costing (ABC). The results of this research found that there were distorted costs due to the traditional cost assignments that had been used so far. Therefore, this research provides recommendations on the importance of more accurate cost allocation methods to improve decision making and increase cost control
Co-Authors Anugrah Wati Indah Sahrul Arisa Aulia Rahmi Fadhila Khairunnisa Fadia Rahmi Hana Lutfita Lia Agustina M Rizky Thessar Setiawan Muhammad Bahit Trisna . Zaskia Aliza Zulchaidir Ali