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All Journal Aksara: Jurnal Ilmu Pendidikan Nonformal
Budi Zulfachri
STIE Pembangunan Tanjungpinang
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Analisis Akuntabilitas Laporan Pertanggungjawaban Dalam Pengelolaan Dana Bop Paud Pada Pemerintah Kota Tanjungpinang Nurfitri Zulaika; Mayang Lestari; Budi Zulfachri; Andres Putranta Sitepu; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1325-1334.2022

Abstract

The purpose of this study is to find out how the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds and to determine whether the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds is accountable in accordance with applicable regulations. This research belongs to the type of qualitative research, namely research conducted by analyzing all the data used to determine the accountability of accountability reports in managing PAUD BOP funds at the Tanjungpinang City Government. The data used in this study are primary and secondary data. Data collection techniques used in this research are literature study, observation, interviews, and documentation. The data analysis used is qualitative analysis. The results showed that (1) the provision of PAUD BOP funds was in accordance with the BOP PAUD technical guidelines, (2) there were still some schools that did not follow the requirements in the PAUD BOP technical instructions to upload the number of students at the Dapo of PAUD Dikmas, (3) the allocation and the distribution of BOP PAUD funds is in accordance with the BOP PAUD technical instructions, (4) the use of PAUD BOP funds is in accordance with the BOP PAUD technical guidelines, (5) the reporting of PAUD BOP funds is not in accordance with the technical instructions because there are still PAUD institutions that are late in reporting accountability reports.
Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini Muhammad Isa Alamsyahbana; Budi Zulfachri; Nurfitri Zulaika; Andres Putranta Sitepu; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1343-1356.2022

Abstract

Kecurangan dapat terjadi dimana saja baik dilakukan dalam sektor pemerintahan maupun swasta untuk memperoleh keuntungan secara pribadi maupun kelompok. Salah satu kasus kecurangan juga pernah terjadi pada perusahaan PT Asuransi Central Asia Cabang Batam, dimana terdapat beberapa oknum yang terindikasi telah melakukan kecurangan dan ditindak lebih jauh oleh auditor eksternal. Adapun tujuan penelitian ini yaitu mengetahui pemahaman perusahaan tentang konsep fraud dan pencegahannya, 2) mengetahui penerapan sistem pengendalian internal pada perusahaan dalam mendeteksi fraud secara dini dan 3) mengetahui tentang konsep akuntansi forensik yang diterapkan oleh perusahaan dalam pendeteksian fraud secara dini. Penelitian merupakan penelitian deskriptif kualitatif dengan menggunakan tiga metode pengumpulan data, yaitu partisipasi, observasi dan wawancara. Hasilnya menunjukkan bahwa perusahaan telah mengetahui konsep kecurangan dan pencegahannya dengan baik. Penerapan sistem pengendalian internal perusahaan pada dasarnya telah dijalankan dengan baik, dengan terpenuhinya berbagai komponen yang membentuk pengendalian internal yang kuat dan konsepsi akuntansi forensik telah dilaksanakan dengan baik di dalam perusahaan.
Analisis Kinerja Laporan Keuangan Perusahaan Berdasarkan Economic Value Added (EVA) Budi Zulfachri; M. Syafnur; Nurfitri Zulaika; M. Isa Alamsyahbana; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1309-1324.2022

Abstract

Covid-19 has an impact on various fields, especially the economic sector, where offices and some industries are prohibited from operating so that companies will lack capital due to declining sales and investors are hesitant to invest. So the company must be optimal in managing finances so that the company can continue to operate. In addition, companies must also pay attention to financial performance reports to attract investors to invest their capital. The purpose of this study was to examine the financial performance of PT Erajaya Swasembada Tbk using the Economic Value Added (EVA) method during the period 2016 – 2020. The data collection technique used in this study was the documentation method by looking at the financial statements and general description of PT Erajaya Swasembada Tbk. The results obtained from the analysis of financial performance based on the Economic Value Added at PT Erajaya Swasembada Tbk for the 2016-2020 period show a positive EVA, meaning that management has succeeded in creating economic value Added for the company so that the company can fulfil its obligations to investors and other funders.
Co-Authors Andres Putranta Sitepu M Syafnur M. Isa Alamsyahbana Mayang Lestari Muhammad Isa Alamsyahbana Munaf, Tommy Nurfitri Zulaika Salihi Salihi