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ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.569 KB) | DOI: 10.26618/inv.v2i2.4112

Abstract

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.
Pemberdayaan Masyarakat Melalui Pelatihan Pengolahan Ubi Kayu Menjadi Tepung Singkong Aris Munandar; Intisari Haryanti; Ilham Ilham; Muhammad Yusuf; Alwi Alwi; Muhajirin Muhajirin
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2022): March
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i1.538

Abstract

Melimpahnya hasil pertanian berupa ubi kayu didesa Raba belum dapat meningkatakan pendapatan para petani, selama ini hasil panen ubi kayu hanya dijadikan bahan makanan tambahan, dan beberapa olahan tradisional untuk di jual. Kondisi ini disebabkan masih kurang pamahaman dan keterampilan dari warga dalam pengolahan ubi kayu yang memiliki nilai jual yang lebih tinggi. Kondisi ini menjadi sadar dilakukan kegiatan Pengabdian kepada Masyarakat (PkM) dengan tujuan  memberdayakan masyarakat desa Raba dalam pengolahan ubi kayu sebagai bahan dasar pebuatan tepung singkong. Kegitan ini bermitra dengan kelompok usaha ruamahan olahan singkong di Desa Raba yang berjumlah dua kelompok. Metode dalam kegitan PkM ini adalah metode knowledge transfer dan Model Community development yaitu pendekatan yang melibatkan mitra secara langsung sebagai obyek dan subyek dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Adapun tahapan-tahapan dalam kegitan PkM ini adalah persiapan, pelaksanaan dan evaluasi. Hasil kegitan pemberdayaan antara lain 1) meningkatkan pemahaman mitra dalam pengolahan ubi kayu, 2) terbentuknya keterampilan mitra dalam pengolahan ubi kayu menjadi tepung singkong, 3) produk berupa tepung singkong dalam bentuk kemasan, dan 4) terbentuknya unit usaha baru dalam pengelolaan dan pengolahan singkong berbasis ruamh tangga. Kegitan masih perlu dilakukan pendampingan secara kontinu agar mitra benar-benar dapat mandiri dalam pengelolaan dan pengolahan ubi kayu menjadi priduk tepung yang higienis memiliki sertifikat halal. Community Empowerment Through Training in Processing Cassava into Cassava Flour  The abundance of agricultural products in the form of cassava in Raba village has not been able to increase the income of farmers, so far the cassava harvest has only been used as additional food ingredients, and some traditional preparations are for sale. This condition is due to the lack of understanding and skills of the residents in processing cassava which has a higher selling value. This condition became aware that Community Service (PkM) activities were carried out with the aim of empowering the Raba village community in processing cassava as a basic ingredient for making cassava flour. This activity is in partnership with two groups of cassava processed domestic businesses in Raba Village. The methods in this PkM activity are the knowledge transfer method and the Community development model, namely an approach that involves partners directly as objects and subjects in the implementation of community service activities. The stages in this PkM activity are preparation, implementation, and evaluation. The results of the empowerment activities include 1) increasing the understanding of partners in processing cassava, 2) forming partner skills in processing cassava into cassava flour, 3) products in the form of cassava flour in the form of packaging, and 4) the formation of a new business unit in the management and processing of cassava. household-based. Activities still need continuous assistance so that partners can truly be independent in the management and processing of cassava into hygienic flour products that have a halal certificate.
Profitability, Liquidity, Solvency and Activity Analysis to Assess Financial Performance of PT. Visi Media Asia Tbk. Putri Wahyu Ikasanti; Alwi Alwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9001

Abstract

The purpose of this research is to find out and analyze how big the financial performance of PT. Visi Media Asia, Tbk. In measuring the company's financial performance, the data analysis technique used is financial ratio panalysis which includpes 1). Profitability (Return on assets, Return on equity and Net profit margin) 2). Liquidity (Current ratio, Cash ratio and Quick ratio) 3). Solvency (debt to assets and debt to equity ratio) and 4). Activities (Total asset turnover and inventory turnover). using the One Sample T-test with the help of the SPSS Version 20 program. The sample used in this study is the financial statements in the form of balance sheets, income and cash flows for the last 10 years from 2015. 2011 – 2020. Based on the results of research and analysis shows that 1). Financial performance of PT. Visi Media Asia Tbk during 2011-2020 in terms of profitability ratios, the results of the study show that each of these indicators is considered not performing well. 2). Liquidity, the results of the study show that through the indicators of the current ratio and cash ratio, it is known that the financial performance of PT. Visi Media Asia Tbk, is considered not to perform well. Meanwhile, when viewed from the quick ratio, it is known that the financial performance of PT. Vision of Media Asia Tbk, which is considered to be performing well. 3). Solvency, financial performance research results show that each of these indicators is considered not performing well and 4). The results of the calculation of the activity ratio show that the financial performance of PT. Visi Media Asia Tbk, from each of these indicators is also considered not to perform well.