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PENDAMPINGAN PENGELOLAAN KEUANGAN DESA ADAT CEPAKA Tiara Kusuma Dewi; Kukuh Rian Setiawan
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.6327

Abstract

ABSTRAKPengelolaan keuangan pada suatu lembaga diperlukan keahlian maupun keterampilan yang dimiliki oleh pengelolanya sehingga dapat menghasilkan suatu laporan keuangan yang transaparan, akuntabel dan memiliki kredibilitas yang baik, pengelolaan keuangan dapat dilaksanakan dengan cara manual maupun menggunakan perangkat bantuan guna efisiensi pada jumlah laporan dan waktu dalam proses pengerjaanya, Badan Usaha Milik Desa atau biasa disebut dengan BUMDES desa Cepaka telah memiliki beberapa unit usaha dimana dalam pelaporannya masih menggunakan model pelaporan manual dan sederhana, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan dalam pengelolaan keuangan sehingga laporan keuangan yang dibuat dapat diminamilisir kesalahannya, hasil yang dicapai pada program pengabdian masyarakat ini adalah Pihak BUMDES menyetujui bahwa diperlukannya analisa terkait pemberian kredit, dan juga menambah lagi dilakukannya analisa rekam jejak nasabah melalui informasi dari koperasi-koperasi di Desa Cepaka. Sedangkan dalam hal pengawasan. untuk saat ini masih bisa dilakukan pengawasan hanya berdasarkan data laporan rekening koran Tabungan setiap bulannya dan karena cash flow yang masih kecil ,menyebabkan jarang terjadinya transaksi pada Bank. Kata kunci: pelaporan keuangan; pengelolaan keuangan; pendampingan. ABSTRACTFinancial management at an institution requires expertise and skills possessed by the manager so that it can produce a financial report that is transparent, accountable and has good credibility, financial management can be carried out manually or using assistance tools for efficiency in the number of reports and time in the process. , Village-Owned Enterprises or commonly referred to as BUMDES Desa Cepaka already has several business units where the reporting still uses a manual and simple reporting model, this community service activity aims to provide assistance in financial management so that the financial reports that are made can be minimized for errors, the results obtained are The achievement in this community service program is that the BUMDES party agrees that an analysis is needed regarding lending, and also adds to the analysis of customer track records through information from cooperatives in Cepaka Village. While in terms of supervision. For now, monitoring can still be carried out based on data from the Savings Account statement every month and because the cash flow is still small, it causes transactions to rarely occur at the Bank. Keywords: financial reporting; financial management; mentoring. 
PENGELOLAAN BANK PLASTIK DALAM UPAYA PENINGKATAN EKONOMI DAN KEBERSIHAN DI DESA WISATA CEPAKA Ni Nyoman Sri Rahayu Trisna Dewi; Tiara Kusuma Dewi
Synergy and Society Service Vol. 1 No. 1 (2021): SAVE: Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.297 KB) | DOI: 10.51713/save.v1i1.40

Abstract

Garbage is a major problem in the community which can cause environmental pollution, the daily life of the village community is more about processing the final waste by burning it at a certain time, therefore with the existence of a waste bank there will be an increase in environmental awareness and perhaps economic awareness. The Garbage Bank is a business entity engaged in inorganic waste management. People can sort and save waste at the Garbage Bank, so that it can generate economic value. The Garbage Bank serves customers in saving waste, but most of the Garbage Bank still uses conventional transaction facilities, which causes the transaction data to be lost, damaged, or inaccurate calculation of transaction data. The Garbage Bank also serves garbage collection to customer locations around the Garbage Bank. This research has the main objective to provide assistance in the making and provision of administrative bookkeeping to the Management of the Cepaka Harum Plastic Bank.
PENGARUH PEMANTAUAN, PENAKSIRAN RISIKO DAN AKTIVITAS PENGENDALIAN TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIANA PADA PT BALI INSAN PERKASA Ni Made Intan Sari; Tiara Kusuma Dewi; Ni Made Ernila Junpisa
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.427 KB) | DOI: 10.51713/jarac.v1i2.15

Abstract

behavior in the payroll system, (2) the effect of risk assessment on employee ethical behavior in the payroll system, (3) the effect of control activities on employee ethical behavior in the payroll system and (4) influence Simultaneous monitoring, risk assessment and control activities for employee ethical behavior in the payroll system. This research was conducted at PT Bali Insan Perkasa with a total sample of 45 people. The sampling technique uses nonprobability sampling techniques. The type of research used in this study is quantitative data while the data source is primary data. The method of data collection is done using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of SPSS Version 21.00. The results of this study indicate that (1) monitoring does not affect the ethical behavior of employees in the payroll system, (2) risk assessment does not affect the ethical behavior of employees in the payroll system, (3) control activities affect the ethical behavior of employees in the payroll system and (4 ) monitoring, risk assessment and control activities simultaneously influence the ethical behavior of employees in the payroll system.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN DUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Ni Made Yuliana Yunita; Komang Fridagustina Adnantara; Tiara Kusumadewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.739 KB) | DOI: 10.51713/jarac.v2i1.25

Abstract

The timeliness of submitting financial statements is a important characteristic for accounting information because of information that has passed by market participants in the process of making decision for investment, because of the information submitted could be lose its relevance value. The purpose of this research is to analyze profitability, solvency, and company size of the audit report lag on listed manufacturing companies on the Indonesia Stock Exchange period 2016 – 2018. This research used 128 population. The research sample was taken using purposive sampling method, thus obtaining 98 samples. Data analysis techniques using documentation by analyzing financial data in the listed report financial manufacturing companies on the Stock Exchange in 2016 – 2018. Testing is done with the classic assumption test, multiple linear regression test, analysis coefficient of determination, F test, and t test. The results showed profitability, solvency, and company size have a positive effect and significant to the audit report lag to the listed audit report lag on the Indonesia Stock Exchange in 2016 – 2018.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS KINERJA KARYAWAN DI UD. BALI SUNSRI CELUK SUKAWATI Ni Nyoman Wina Puspasari; Tiara Kusuma Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.628 KB) | DOI: 10.51713/jarac.v2i2.36

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This study aims to determine how the influence of accounting information systems and internal control systems of employee performance. The population in this study are employees of UD. Bali Sunsri. Total samples that fill the questionnaire of this research amounted to 62 people consisting of employees who work by using accounting information system that is, manager, finance and cashier and without it like the silver smith and photografer. The results of this study indicate that the accounting information system, does not affect the performance of employees. While theinternal control affect the performance of employees . The data analysis is using Statistical Package for Sosial Science (SPSS). The results show that (1) internal control system has significant impact to employee work performance, (2) accounting information system has no significant impact to employee work performance, (3) accounting information system x internal control have posotive significant impact, to employess performanc
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN PENILAIAN PASAR TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017 - 2019 Putu Gana Setiawan; Tiara Kusuma Dewi; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.738 KB) | DOI: 10.51713/jarac.v3i1.41

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This research aims to determine the effect of Liquidity, Profitability, Capital Structure, and Market Valuation variables on Stock Returns in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 Period. The reason for choosing food and beverage companies is because food and beverage companies have profitable prospects and their shares are the most resistant in facing economic crises, one of which is the COVID-19 pandemic. The population in this research is food and beverage companies that already exist and are still listed on the Indonesia Stock Exchange for the 2017-2019 period, which consists of 26 companies. The sampling technique used in this research was purposive sampling so that it consisted of 12 companies as research samples. The data analysis technique used in this study uses the classical assumption test and multiple linear regression. The test results show that the variables of Liquidity, Profitability, Capital Structure, and Market Valuation have a positive effect on stock returns.
KINERJA KARYAWAN DITINJAU DARI EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, KEAHLIAN PEMAKAI KOMPUTER, DAN KOMPLEKSITAS TUGAS PADA LPD SE-KECAMATAN DENPASAR SELATAN Ni Nyoman Sri Indah Ratna Gayatri; Komang Krishna Yogantara; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.971 KB) | DOI: 10.51713/jarac.v3i2.62

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The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, computer user expertise, and task complexity on employee performance. This research was conducted at LPDs in South Denpasar District. The population in this study were all employees who worked in LPDs in South Denpasar District, amounting to 245 people. The technique used in data collection is by interviewing and distributing questionnaires to LPD employees throughout the South Denpasar District. Sampling using the purposive sampling method with consideration of the criteria used are LPD employees in South Denpasar District who work at least 1 (one) year, do daily work using computers and are directly related to the accounting information system, so that the total sample size is 93 people. This study uses the associative method and the data analysis technique used in this study is the validity and reliability test, the classical assumption test with 3 (three) stages, namely: normality test, heteroscedasticity test, and multicollinearity test. Then, the multiple linear regression analysis was tested, which included: model feasibility test (F test), hypothesis test (t-test), and coefficient of determination test (R2). The results of this study indicate that the effectiveness of the application of accounting information systems has a positive effect on employee performance and computer user expertise has a positive effect on employee performance. While the complexity of the task does not affect employee performance.
Kolerasi Antara Self Esteem dengan Prestasi Belajar Mahasiswa Program Studi Akuntansi Tiara Kusuma Dewi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 10, No 1 (2022): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v10i1.7476

Abstract

Self Esteem merupakan komponen konsep diri yang didefinisikan sebagai pengaturan pikiran dan perasaan individu tentang harga diri dan kepentingan, yaitu sikap global positif atau negatif yang mengarah pada dirinya sendiri Masalah dalam penelitian ini adalah apakah harga diri mempengaruhi belajar siswa pencapaian. Artikel untuk menguji hubungan antara Self Esteem dengan prestasi belajar mahasiswa Akuntansi di Universitas Triatma Mulya. Metode yang digunakan adalah metode asosialtif yang bertujuan untuk menguji hubungan antara variabel bebas dengan variabel terikat Objek dalam penelitian ini mahasiswa akuntansi Universitas Triatma Mulya. Regresi Linier sederhana adalah metode metode analisiss data yang digunakan. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria mahasiswa yang sudah semester V. Berdasarkan hasil analisis yang telah dilakukan ditemukan bahwa semakin tinggi tingkat Self Esteem semakin maka baik prestasi belajar. Self Esteem dapat digolongkan menjadi dua, yaitu Self Esteem rendah dan Self Esteem tinggi. Seseorang yang memiliki Self Esteem rendah akan cenderung memiliki sikap mengalah (self-defeating). Sikap mengalah ini akan menjadikan orang tersebut lebih peka dan rentan tersinggung. Selain itu, orang dengan Self Esteem rendah akan cenderung untuk membaca tanda-tanda penolakan dari orang lain dalam perilaku kesehariannya sehingga mengganggu proses adaptasi, baik adaptasi secara mental maupun perilaku. Sedangkan bagi individu yang memiliki Self Esteem tinggi lebih cenderung untuk memiliki ekpektasi akan kenyataan yang kuat. individu dengan Self Esteem tinggi lebih mengutamakan tindakan yang dapat menguatkan dan meningkatkan hubungan untuk melawan bullying yang dipersepsikan sebagai tindakan merendahkan yang ditujukan kepada dirinya.
KINERJA KARYAWAN DITINJAU DARI EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KOMPLEKSITAS TUGAS DI YAYASAN TRIATMA SURYA JAYA Tiara Kusuma Dewi; Kukuh Rian Setiawan
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2153

Abstract

This study aims to determine employee performance in terms of the effectiveness of the application of accounting information systems and the complexity of tasks at the Triatma Surya Jaya Foundation. The output target to be achieved is being able to produce scientific papers published in accredited national journals and can be used as references in the development of teaching materials. The analysis technique used in this research is multiple linear regression. Prior to the analysis using the model, the instrument test and classical assumption test were first carried out as a prerequisite for the regression test. The population of this research is the entire financial team of the Triatma Surya Jaya Foundation. The sample used in this study was selected using purposive sampling using the criteria of employees who already use accounting information systems. The results show that partially the application of accounting information systems has a positive effect on employee performance, while its composition has a negative effect on employee performance, but simultaneously the application of accounting information systems affects employee performance in the Triatma Surya Jaya Foundation.
Sosialisasi Pemahaman Insentif Pajak pada UMKM dan Pemaksimalannya pada Masa Pandemi di Denpasar Bali Tiara Kusuma Dewi; Kukuh Rian Setiawan; I Ketut Yudana Adi
Janaka, Jurnal Pengabdian Masyarakat Vol 4 No 2 (2022): May 2022
Publisher : LP3M STAI Darussalam Krempyang Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/janaka.v4i1.532

Abstract

This service activity aims to provide socialization about student understanding of the importance of using tax incentives and how to maximize them during the Covid-19 pandemic. This activity is also useful as a stimulus for students who own or accompany Micro, Small and Medium Enterprises to get their rights in the form of tax incentives during the Covid-19 pandemic. This activity consists of 3 stages starting from the first stage in the form of observing problems encountered by UMKM, then discussing them using the focus group discussion method, the second stage, namely online socialization using the Google Meet platform, and the third stage of practicing student understanding in cases that have been prepared previously. Based on the activities that have been carried out, the results show that 71% of students involved in this program are able to understand and be able to apply it to a case, it is hoped that after this activity students can provide real work results in the form of assistance to UMKM in their respective regions in order to have a positive impact for economic development during the pandemic.