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Tri Marlina
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Analisis Sistem Akuntansi Penggajian Dan Pengupahan Dalam Upaya Meningkatkan Sistem Pengendalian Internal: Studi Kasus pada PT Kakada Pratama Astari, Diana; Marlina, Tri
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1526

Abstract

The purpose of this study is to find out how the application of the payroll and wage accounting system at PT Kakada Pratama and how the internal control system is implemented, at PT Kakada Pratama. The author conducted research at PT Kakada Pratama, which is located on Jl. Batutulis Gg. Jayatunggal No. 3 RT 04 / RW 03 Batutulis Village, South Bogor District, Bogor City 16133. The results showed that PT Kakada Pratama already has a payroll and wage accounting system, such as the documents used, the records used, related functions, and the procedures used. However, in its application to meet the elements and objectives of its internal control system, it still shows the weaknesses that occurred in PT Kakada Pratama so that it has not run well. This is characterized by the negligence of employees in the absence of fingerprints and barcodes, the absence of supervision of working hours to be compared with the time present as the basis for calculating employee salaries and wages, as well as the existence of function traps or parts in the application of payroll and remuneration at PT Kakada Pratama. Keywords : accounting system, payroll and wage system, internal control system
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Bale, Priscilla Julitha; Marlina, Tri; Muanas, Muanas; Fahmie, Arief
Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i2.1815

Abstract

Financial reports are considered qualified if they are relevant, comparable, understandable and reliable. With the existence of an accounting information system, of course it will help effectiveness, relevance, efficiency and can make a report accurate. An accounting information system that does not use an internal control system is likely to have little benefit. The purpose of establishing an internal control system is to provide reliable and reliable financial reports. This study aims to examine the effect of accounting information systems and internal control systems on the quality of local government financial reports. The population in this study is the local government of Kupang City. The sample for this study used a non-probability sampling technique obtained from the finance department at 23 official offices in Kupang City. There are 69 respondents in this study. Data was collected by distributing questionnaires directly to 23 offices in Kupang City. The data analysis technique used is multiple regression analysis, partial test (t), and simultaneous test (f) using SPSS 29. The results of this study state that the Accounting Information System has no effect on the Quality of Financial Statements, the Internal Control System has an effect on the Quality of the Financial Reports of the Regional Government of Kupang CityKeywords: Accounting Information System, Internal Control System, Report Quality, Quality of the Financial Reports of the Regional Government of Kupang City
Pendampingan Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyajian Laporan Keuangan UMKM Sebagai Salah Satu Dasar Pengajuan Kredit Pinjaman Bank Krismayanti, Elsa; Marlina, Tri; Yuliandi, Yuliandi
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.474

Abstract

In the economy of Indonesia, micro small and medium enterprises are the business sectors most undertaken by the people of Indonesia. SMES is one of the nation's economic drivers because it is able to create greater growth and absorption of manpower so as to encourage the national economic growth continuously. Micro, small, and medium enterprises have an important role in economic growth and its existence is able to directly impact the lives of middle to lower society. This research aims to provide information on the report of the statement to Msme-based financial Accounting standards entity, micro, small and medium (SAK emkm) can also be applied by SMEs in drafting the report of the statement. Karen with financial reports can know the financial position and performance of the company. The object of this research is SMES CV Rafila. The research methods used in this study are qualitative descriptive methods. This research is elaborated in detail regarding the stages of drafting financial statements. The results showed that SMES CV Rafila does not yet have a financial report corresponding to the accounting standards entity, micro, small, and medium. MSME CV Rafila only make the registration of financial very simple and do not use financial statements as a basis to obtain additional capital from the funding/bank.   Keywords : SMES, financial report, SAK EMKM.
Pendampingan Dasar-dasar Keuangan Bisnis Bagi UMKM Kota Bogor Marlina, Tri; Listari, Sinta; Muanas, Muanas
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.1398

Abstract

Tujuan dari Kegiatan Pengabdian kepada Masyarakat ini adalah untuk meningkatkan kemauan, pemahaman dan kemampuan para pelaku bisnis UMKM di Kota Bogor dalam membuat dan Menyusun laporan keuangan bisnis. Pendampingan dasar-dasar keuangan bisnis dalam program pengabdian masyarakat ini diharapkan dapat memberikan pemahaman dan juga kemampuan para Pelaku Bisnis UMKM dalam membuat laporan keuangan bisnis sederhana terutama dalam penetapan harga pokok produksi yang akan berdampak pada peningkatan kinerja bisnis pelaku UMKM di Kota Bogor. Metode yang digunakan dalam kegiatan ini meliputi (a) ceramah atau penyuluhan yang berisi penyampaian atau pemaparan informasi untuk materi yang bersifat umum dan teoritis, dalam hal ini adalah materi untuk memotivasi para pelaku bisnis UMKM agar mau menyusun dan mengestimasi harga pokok produksi sebelum memasarkan produknya, membuat laporan keuangan bisnis sederhana dan hal-hal lain yang sangat penting untuk dikuasai oleh peserta pelatihan, (b) tanya jawab yang memungkinkan para fasilitator menggali pengetahuan sebanyak-banyaknya tentang dasar-dasar keuangan bisnis, dan (c) simulasi untuk memberikan kesempatan mempraktekkan materi pelatihan yang diperoleh. Kegiatan PPM yang telah dilaksanakan ini berjalan dengan baik dan lancar sesuai dengan tujuan yang ingin dicapai dari program ini, dan mendapatkan hasil yang baik. Para Pelaku bisnis UMKM memperoleh sharing pengetahuan dan pengalaman tentang teknik membuat laporan keuangan sederhana terutama dalam penetapan harga pokok produksi. Secara umum, para pelaku bisnis UMKM memberi respon positif atas pelaksanaan kegiatan ini. Para Peserta pelatihan mengharapkan agar kegiatan pelatihan semacam ini dapat dilanjutkan di masa mendatang mengingat kebermanfaatan program ini. Kata Kunci : UMKM, laporan keuangan, harga pokok produksi
Pelatihan Akuntansi Perbankan Bagi Guru dan Pelajar SMK Yapisa Mega Mendung di Kabupaten Bogor Marlina, Tri; Silaen, Uluan
Jurnal Abdimas Dedikasi Kesatuan Vol. 3 No. 2 (2022): JADKES Edisi Juli 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v3i2.1756

Abstract

Akuntansi Perbankan merupakan salah satu proses akuntansi bank yang meliputi pencatatan, pengklasifikasian, penilaian dan penafsiran data keuangan bank yang dilakukan secara sistematis untuk memenuhi kebutuhan pihak yang berkepentingan baik intern ataupun ekstern. Terdapat beberapa metode pencatatan pada akuntansi perbankan, antara lain yaitu manual dan komputerisasi. Tujuan pelaksanaan Pelatihan Akuntansi Perbankan Bagi Guru dan Pelajar SMK Yapisa Mega Mendung di Kabupaten Bogor ini adalah: Untuk memberikan tambahan wawasan mengenai akuntansi perbankan bagi para guru dan juga pelajar di SMK Yapisa Mega Mendung Kabupaten Bogor, 2)memberikan bekal kepada pelajar di SMK Yapisa Mega Mendung bagi mereka yang akan membangun karier di dunia perbankan, 3)memberikan materi agar dapat dipertimbangkan untuk dijadikan sebagai bahan ajar bagi guru SMK Yapisa Mega Mendung. Kegiatan ini dilaksanakan dengan menggunakan metode pelatihan. Materi yang disampaikan pada kegiatan pengabdian kepada masyarakat ini berupa pengenalan tentang Akuntansi Perbankan, pencatatan transaksi perbankan baik penerimaan dana maupun pengeluaran dana, maupun transaksi jasa-jasa perbankan. Para peserta menunjukkan respon yang positif selama program kegiatan ini berlangsung. Responnya sangat antusias, peserta pelatihan berharap agar kegiatan pelatihan ini dilakukan secara rutin, diharapkan teori yang diperoleh dapat segera dipraktikkan ke dalam kehidupan nyata.
Pendampingan Penggunaan Software Bank Mini Online Sebagai Media Pembelajaran Bagi Siswa/i SMK Yapisa Terpadu Megamendung Bogor Muanas, Muanas; Mulia, Isnan; Marlina, Tri; Herawati, Heti
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.1870

Abstract

The objectives of the activities carried out are: 1). To introduce online mini bank software to students of Yapisa Integrated Vocational School, Megamendung, Bogor City. 2). Providing an understanding of the use of online mini bank software to students of Yapisa Terpadu Megamendung Bogor City. 3) To find out the obstacles experienced when operating the online mini bank software by students of Yapisa Terpadu Megamendung Vocational School, Bogor City. Yapisa Terpadu Megamendung Vocational School, Bogor City has implemented basic banking subjects and Accounting Practicum for Service, Trade and Manufacturing Companies. However, up to now, the process of practicing basic banking subjects and Accounting Practicum for Service, Trade and Manufacturing Companies is still done manually. Therefore, it is important to introduce and increase students' knowledge that in practice online mini bank software is available to support technological advances in the world of education. The methods used in mentoring are: Lecture, Question and Answer and Simulation. The outcomes that are expected to be realized from this activity are: (1) Increasing students' understanding regarding the use of online mini bank software. (2) Improving skills in operating online mini bank software for students of Megamendung Integrated Vocational School Yapisa.   Keywords: online mini bank software, vocational school, students
Pengaruh Profitabilitas Dan Likuiditas Terhadap Harga Saham Sebelum Dan Saat Pandemi Covid-19: Studi Kasus Pada Perusahaan Sektor Industri Farmasi dan Sektor Industri Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Marlina, Tri; Anggraini, Resti Fitria Nur; Rachman, Rachmawaty
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1447

Abstract

Financial ratios are one of the indicators used to assess the company's financial performance. The better the financial performance of a company will attract investors to invest in the company and the stock price will increase. The research aims to determine the impact of profitability as proxied by Return On Assets and Net Profit Margin, and liquidity proxied by Current Ratio and Quick Ratio on stock prices partially or simultaneously before and during the covid-19 pandemic, as well as knowing the differences in the Return On Assets, Net Profit Margin, Current Ratio, Quick Ratio, and stock prices before and during the covid-19 pandemic. This type of research is quantitative with an associative and comparative approach. The population of this research is the pharmaceutical industry sector and the Food and Beverage industry sector listed on the Indonesia Stock Exchange totaling 43 companies. The sampling method using purposive sampling method obtained as many as 13 companies. This research uses secondary data with data sources in the form of financial statements and stock prices for the 2019-2020 quarter from the www.idx.com website. So that the data obtained amounted to 52 data. In this research, in testing the data using IBM SPSS ver 25, the data analysis was carried out by multiple linear regression analysis and also different tests, namely the paired sample t-test and the Wilcoxon signed rank test. The results obtained are that partially ROA and CR have no significant effect on stock prices before and during the covid-19 pandemic, while NPM and QR have a significant effect on stock prices before and during the covid-19 pandemic. Simultaneously ROA, NPM, CR and QR have an effect on stock prices before and during the covid-19 pandemic. There is no difference between ROA, NPM, and Stock Price between before and during covid-19, while CR and QR there is a difference between before and during the covid-19 pandemic. The calculation of the coefficient of determination before covid-19 pandemic showed that all independent variables could explain the dependent variable of 81.1% and the remaining 18.9% was explained by factors outside the study, while during covid-19 pandemic all independent variables could explain the dependent variable of 21.8% the remaining 78.2% is explained by factors outside the study. Keywords: Return on Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR). Quick Ratio (QR), Stock Price
Co-Authors Anggraini, Resti Fitria Nur Arief Fahmie Astari, Diana Bale, Priscilla Julitha Heti Herawati Krismayanti, Elsa Listari, Sinta Muanas Muanas Mulia, Isnan Rachman, Rachmawaty Silaen, Uluan Yuliandi, Yuliandi