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IDENTIFIKASI EKSISTING SISTEM AKUNTANSI BADAN LAYANAN UMUM DAERAH PADA RUMAH SAKIT UMUM DAERAH KABUPATEN CIREBON Rosnidah, Ida; Juwenah, Juwenah; Dwi Astuti, Apri
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4033

Abstract. Waled Regional General Hospital of Cirebon Regency apply the BLUD Financial Management to apply sound business practices to improve health service to the community optimally. As an accounting entity, RSUD implementing KDP-BLUD is obliged to conduct accounting and prepare financial statements. Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 61 Paragraph 116 The year 2007 concerning Technical Guidelines for Financial Management of Regional Public Service Agency, BLUD holds accounting and financial statements using accrual basis in the recognition of income, expenses, assets, liabilities, and equity funds. However, the reality of the current state of accounting used by Waled Regional General Hospital of Cirebon Regency has not been accrual-based and is still cash-based toward accruals. This study aims to identify the accounting system, especially the preparation of accrual-based financial statements, in connection with the establishment of the Regional General Hospital of Cirebon Regency that has applied the KDP-BLUD to be accountable in accordance with applicable regulations. Type This research is qualitative research with case study approach. The data in the research was obtained through interview and observation with respondents from the scope of BLUD RSUD Waled of Cirebon Regency. The result of the research shows that RSUD Waled of Cirebon Regency that has applied PPK-BLUD so far in preparing its financial report still not accrual based, and still based on Financial Accounting Standard (SAK) not yet using Government Accounting Standard (SAP).Keyword: Financial Report; Accounting Policies; Accounting System.Â Abstrak. Rumah Sakit Umum Daerah Waled Kabupaten Cirebon menerapkan Pola Pengelolaan Keuangan BLUD dengan menerapkan praktik-praktik bisnis yang sehat untuk meningkatkan pelayanan kesehatan kepada masyarakat secara optimal. Sebagai entitas akuntansi, RSUD yang menerapkan PPK-BLUD wajib menyelenggarakan akuntansi dan menyusun laporan keuangan. Berdasarkan Peraturan Menteri Dalam Negeri RI Nomor 61 Paragraf 116 Tahun 2007 tentang Pedoman Teknis Pengelolaan Keuangan Badan Layanan Umum Daerah, BLUD menyelenggarakan akuntansi dan laporan keuangan menggunakan basis akrual, baik dalam pengakuan pendapatan, biaya, aset, kewajiban, maupun ekuitas dana. Akan tetapi, realitas kondisi saat ini basis akuntansi yang digunakan Rumah Sakit Umum Daerah Waled Kabupaten Cirebon belum berbasis akrual dan masih berbasis kas menuju akrual. Penelitian ini bertujuan mengidentifikasi sistem akuntansi, khususnya penyusunan laporan keuangan berbasis akrual, sehubungan dengan telah ditetapkannya Rumah Sakit Umum Daerah Kabupaten Cirebon yang telah menerapkan PPK-BLUD agar dapat dipertanggung jawabkan sesuai dengan peraturan yang berlaku. Jenis Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data dalam penelitian diperoleh melalui wawancara dan observasi dengan responden yang berasal dari instansi lingkup BLUD RSUD Waled Kabupaten Cirebon. Hasil penelitian menunjukkan bahwa RSUD Waled Kabupaten Cirebon yang sudah menerapkan PPK-BLUD selama ini dalam menyusun laporan keuangannya masih belum berbasis akrual, dan masih berpedoman pada Standar Akuntansi Keuangan (SAK) belum menggunakan Standar Akuntansi Pemerintahan (SAP).Kata Kunci : Laporan Keuangan; Kebijakan Akuntansi; Sistem Akuntansi.

Improving accountability of village funds through village financial management based on government accounting standards Rosnidah, Ida; Muna, Arinal; Musyaffi, Ayatulloh Michael; Fariani, Nelia
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v5i1.1957

The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.

Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pengelolaan Keuangan Daerah Ida Rosnidah; Mohamad Taufik Hidayat; Iim Rohimatun Nahdiyyah
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 1 (2022): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

ABSTRACTThe performance of Regional Financial Management at the Regional Secretariat of Cirebon City is still low. This can be seen from the indications that not all employees understand the operation of basic government accounting computer programs related to the implementation of their work, this is due to lack of competence and motivation to complete tasks. The purpose of this study was to obtain empirical evidence of the influence of competence and motivation on the performance of regional financial management. The method used in this study is a survey method with data collection techniques through questionnaires. The research population is all employees at the Regional Secretariat of Cirebon City with random sampling. Data analysis using multiple regression. The results showed that the competence and motivation of employees at the Regional Secretariat of Cirebon City was not optimal. Both competence and motivation have a large effect on the performance of regional financial management, partially, but if competence and motivation are carried out together, the influence will increase on the performance of regional financial management. The novelty of this research is the object of research conducted in public sector.Keywords: Competence; motivation; performance of regional financial management

DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN Ida Rosnidah; Wiwit Apit Sulistyowati; Agung Yulianto
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.35-48

The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution

PENERAPAN LAPORAN KEUANGAN DENGAN SAK EMKM BERBASIS IT PADA UMKM DI KOTA CIREBON Ida Rosnidah; Siska Ernawati Fatimah; Siti Nur Hadiyati
Jurnal Dharma Bhakti Ekuitas Vol 6 No 2 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v6i2.427

Pencatatan dan penyusunan laporan keuangan merupakan kegiatan yang tidak dapat dipisahkan dari seluruh kegiatan operasional entitas UMKM. Dengan penerapan Standar Akuntasi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM), para pelaku UMKM tidak boleh abai terhadap standar ini. Ditambah lagi perkembangan teknologi informasi sangat membantu para pelaku UMKM. Namun ternyata, terdapat UMKM yang belum sepenuhnya melakukan pencatatan dan penyusunan laporan keuangan. Sebagimana kita ketahui bahwa laporan keuangan merupakan dokumen yang harus ada ketika UMKM akan mengajukan pinjaman ke lembaga keuangan dan perbankan. Oleh karena itu, kegiatan pendampingan menjadi suatu kegiatan yang sangat strategis. Pendampingan dilaksanakan secara langsung dimulai dengan pengenalan pemahaman akuntansi sederhana. Hasil yang dicapai yaitu UMKM mampu membuat laporan keuangan sederhana. Pendampingan semacam ini harus terus dilakuan secara berkelanjutan sehingga pada akhirnya UMKM mampu menerapkan SAK EMKM berbasis IT dalam laporan keuangannya.

Improving accountability of village funds through village financial management based on government accounting standards Ida Rosnidah; Arinal Muna; Ayatulloh Michael Musyaffi; Nelia Fariani
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v5i1.1957

The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.

Pendampingan Redesign Kemasan dan Pencatatan Laporan Keuangan Bandeng Lelaki Siska Ernawati Fatimah; Ida Rosnidah; Siti Nur Hadiyati
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Agustus 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Gaya hidup modern yang mengakomodir makanan serba instan dalam tampilan menarik, sehingga pelaku umkm berlomba-lomba untuk melakukan inovasi produknya, termasuk salah satunya adalah olahan dari ikan bandeng, yaitu bandeng isi yang dilakukan oleh umkm Bandeng Lelaki, sebagai mitra dalam melakukan pengabdian masyarakat khususnya pendampingan yang berada di Kota Cirebon. Permasalahan yang dihadapi oleh umkm Bandeng Lelaki adalah kemasan masih dibuat secara sederhana, pelaku umkm belum sepenuhnya memanfaatkan teknologi digital sebagai sarana promosi produknya, pengelolaan keuangan belum tertib. Metode dalam kegiatan pengabdian ini menggunakan observasi secara langsung pada lokasi UMKM Bandeng Lelaki. Selanjutnya kegiatan melakukan pertemuan dalam bentuk sosialisasi dan pendampingan. Hasil dari kegiatan pendampingan yang telah dilakukan kepada pelaku UMKM Bandeng Lelaki adalah sebagai berikut: pelaku usaha mampu mengidentifikasi bahan baku untuk kemasan sesuai kebutuhan, pelaku umkm mampu meciptakan ide desain kemasan dengan warna yang menarik, mampu membuat laporan keuangan secara mandiri, mampu membuat promosi digital melalui instagram untuk produknya menjadi lebih menarik.

MODEL PENGUKURAN KUALITAS AUDIT INTERNAL Ida Rosnidah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 3 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Independensi auditor internal terkadang masih diragukan, hal ini merupakan hal yang masuk akal karena auditor internal merupakan bagian dari suatu organisasi. Auditor internal sebagai bagian dalam organisasi bertugas untuk mengaudit laporan keuangan, memberikan saran dan rekomendasi yang dibutuhkan untuk nantinya dapat digunakan sebagai dasar pengambilan keputusan. Rendahnya independensi auditor internal akan mempengaruhi kualitas audit yang dilaksanakannya, sehingga fungsi auditor akan menjadi terdegradasi. Oleh karena itu, sampai saat ini kualitas audit dari para auditor internal masih menjadi sorotan. Tujuan penelitian ini adalah menguji model pengukuran kualitas audit internal berdasarkan faktor-faktor yang mempengaruhi, tidak hanya independensi tetapi juga kompetensi, profesionalisme dan motivasi. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada 60 orang auditor internal yang bekerja di inspektorat, perusahaan swasta, BUMN dan BUMD di kota dan kabupaten Cirebon. Metode analisis data yang digunakan adalah model single stage multivariate antar variabel/analisis jalur. Hasil penelitian menunjukkan bahwa kompetensi, independensi, profesionalisme dan motivasi berpengaruh terhadap kualitas audit internal baik secara parsial maupun simultan sehingga model penelitian ini dapat digunakan untuk mengukur kualitas audit internal. Variabel yang memberikan kontribusi terbesar terhadap pengukuran kualitas audit internal adalah kompetensi.

Strategy for the Implementation of the Policy for Installing Transaction Recording Equipment as Monitoring Regional Taxes on Restaurant Taxes in Indramayu Regency Dian Hartika; Ida Rosnidah; Moh. Taufik Hidayat
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.203

AbstractThis study aims to analyze the implementation of monitoring local taxes based on information systems on restaurant taxes in Indramayu Regency as one of the potentials to increase local tax revenues through restaurant taxes conducted by the Regional Finance Agency of Indramayu Regency. This study uses a qualitative approach, with the type of descriptive research. The strategy for implementing the policy of installing transaction recording devices as monitoring local taxes on restaurant taxes in Indramayu Regency can be said to be appropriate and optimal in its implementation. The inhibiting factor for the strategy of implementing the policy of installing transaction recording devices as monitoring local taxes on restaurant taxes in Indramayu Regency is the limitations of transaction recording tools so that at first taxpayers objected to installing transaction recording devices. In addition, other obstacles exist on the part of taxpayers such as power failures so that reporting when transactions do not enter the BKD server, server errors resulting in double entry causing nominal differences, as well as LAN connections at the Regional Finance Agency. The supporting factor for the strategy of implementing the policy of installing transaction recording devices as monitoring local taxes on restaurant taxes in Indramayu Regency lies in the mutual support between the leadership and all staff related to the implementation of monitoring transaction recording devices. While externally, it can be seen from the good cash flow turnover and the large number of visitors, thus supporting good tax revenue and the holding of tax monitoring with transaction recording tools, so that the tax monitoring system in Indramayu Regency is increasing every year.Keywords: Policy Implementation, Local Tax, Transaction Record Tool. AbstrakPenelitian ini bertujuan untuk menganalisis pelaksanaan monitoring pajak daerah berbasis sistem informasi pajak restoran di Kabupaten Indramayu sebagai salah satu potensi untuk meningkatkan penerimaan pajak daerah melalui pajak restoran yang dilakukan oleh Badan Keuangan Daerah Kabupaten Indramayu. Penelitian ini menggunakan pendekatan kualitatif, dengan jenis penelitian deskriptif. Strategi penerapan kebijakan pemasangan alat pencatatan transaksi sebagai monitoring pajak daerah atas pajak restoran di Kabupaten Indramayu dapat dikatakan tepat dan optimal dalam pelaksanaannya. Faktor penghambat strategi pelaksanaan kebijakan pemasangan alat pencatatan transaksi sebagai monitoring pajak daerah atas pajak restoran di Kabupaten Indramayu adalah keterbatasan alat pencatatan transaksi sehingga pada awalnya wajib pajak keberatan dengan pemasangan alat pencatatan transaksi. Selain itu, kendala lain yang ada di pihak Wajib Pajak seperti listrik padam sehingga pelaporan saat transaksi tidak masuk ke server BKD, server error sehingga terjadi double entry yang menyebabkan perbedaan nominal, serta koneksi LAN di Badan Keuangan Daerah. Faktor pendukung strategi pelaksanaan kebijakan pemasangan alat pencatatan transaksi sebagai pemantau pajak daerah atas pajak restoran di Kabupaten Indramayu terletak pada saling mendukung antara pimpinan dengan seluruh jajaran terkait pelaksanaan pemantauan alat pencatatan transaksi. Sedangkan secara eksternal dapat dilihat dari perputaran arus kas yang baik dan jumlah pengunjung yang banyak, sehingga mendukung penerimaan pajak yang baik dan diadakannya pengawasan pajak dengan alat pencatatan transaksi, sehingga sistem pengawasan pajak di Kabupaten Indramayu semakin meningkat setiap tahunnya.Kata kunci: Implementasi Kebijakan, Pajak Daerah, Alat Pencatatan Transaksi

The Effect of Coordination and Supervision on the Performance of Fisheries Extension Officers at the Cirebon City Food Security, Agriculture and Fisheries Service Akmad Sutrisno; Ida Rosnidah; Hery Nariyah
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.200

The objectives of this study are (1) the magnitude of the effect of coordination on the performance of the fishery instructor at the Cirebon City Food Security, Agriculture and Fisheries Service, (2) the magnitude of the effect of supervision on the performance of the fishery instructor at the Cirebon City Food Security, Agriculture and Fisheries Service, (3) the magnitude of the the effect of simultaneous coordination and supervision on the performance of fishery instructors at the Cirebon City Food Security, Agriculture and Fisheries Service. The method used is a quantitative approach. Data were collected through questionnaires and analyzed using multiple regression models. The results of the study: (1) coordination has a positive effect on performance, indicated by the value of sig. of 0.035 0.05, (2) supervision has a positive effect on performance, which is the value of sig. of 0.005 005, (3) coordination and supervision simultaneously affect the performance indicated by the value of sig. of 0.00 0.05.Keywords: Coordination, Supervision, Fisheries Extension Performance AbstrakTujuan penelitian ini adalah (1) besarnya pengaruh koordinasi terhadap kinerja penyuluh perikanan pada Dinas Ketahanan Pangan, Pertanian dan Perikanan Kota Cirebon, (2) besarnya pengaruh supervisi terhadap kinerja penyuluh perikanan pada Dinas Ketahanan Pangan, Pertanian dan Perikanan Kota Cirebon, (3) besarnya pengaruh koordinasi dan pengawasan secara simultan terhadap kinerja penyuluh perikanan pada Dinas Ketahanan Pangan, Pertanian dan Perikanan Kota Cirebon. Metode yang digunakan adalah pendekatan kuantitatif. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan model regresi berganda. Hasil penelitian: (1) koordinasi berpengaruh positif terhadap kinerja yang ditunjukkan dengan nilai sig. sebesar 0,035 0,05, (2) supervisi berpengaruh positif terhadap kinerja yaitu nilai sig. sebesar 0,005 005, (3) koordinasi dan supervisi secara simultan berpengaruh terhadap kinerja yang ditunjukkan dengan nilai sig. dari 0,00 0,05.Kata kunci: Koordinasi, Supervisi, Kinerja Penyuluhan Perikanan

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