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All Journal Jurnal Ekobis : Ekonomi Bisnis & Manajemen JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Ari Sita Nastiti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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SYSTEMATIC LITERATURE REVIEW : EFEKTIVITAS SISTEM INFORMASI AKUNTANSI KOPERASI DI INDONESIA Tari Dwi Rachmawati; Dwi Cahyono Cahyono; Ari Sita Nastiti
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.265

Abstract

This study aims to fill the research gap by providing a systematic literature review of the factors that influence the effectiveness of the accounting information system in cooperative in Indonesia. This research method uses a systematic literature review process which consists of three stages, namely, planning, implementation and reporting. The initial study found 316 research articles, and used a total of 10 studies for this systematic literature review based on inclusion and exclusion criteria. The extraction of selected primary research, selected and collected quantitative data will help answer a question in this research. The results of a systematic literature review of all research contained in journals published from 2015 to 2020 state that the factors that influence the effectiveness of cooperative accounting information systems in Indonesia are very diverse, namely the existence of factors of personal technical ability, user involvement, technology utilization, age, education level. , training and education programs, work experience, employee knowledge in accounting, the sophistication of information technology, individual performance, task complexity, system development formalization, manager support, company size, the presence of a steering committee, and the location of the steering department. The main factor that influences is user involvement where the cooperative should provide education and training in accounting information system programs so as to increase the user's expertise and be able to make accounting information systems effective and make decisions.Keywords: Systematic Literature Review, Effectiveness of accounting information systems, Cooperative
Penerapan ISAK No.35 Pada Laporan Keuangan Masjid At-Taqwa Sri Wahyuni; Yulinartati; Ari Sita Nastiti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.991

Abstract

This study aims to analyze the financial statements of the At-Taqwa Wonoasri Mosque, so that it can be seen how in recording the financial statements of the At-Taqwa Wonoasri Mosque and introduce the financial standards of non-profit organizational entities, namely ISAK No. This study used a qualitative method which was carried out by direct observation and interviews with the administrators of the Wonoasri At-Taqwa Mosque. The results of this study indicate that the form of the report at the At-Taqwa Wonoasri Mosque is not in accordance with the applicable non-profit organization standards, namely ISAK No. 35. this is due to lack of updates in knowledge related to non-profit organization entity standards. The mosque's financial statements are analyzed based on ISAK No. 35 which consists of five components of financial statements, namely statements of financial position, comprehensive reports, reports of changes in net assets, statements of cash flows and notes to financial statements. Based on this research, it can be concluded that the basis of recording applied at the At-Taqwa Wonoasri Mosque is using a cash basis. After the analysis, it is known that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to ledgers, asset depreciation paragraphs, adjusting ledgers, trial balances.
Sosialisasi SAK Entitas Privat untuk Peningkatan Kualitas Pelaporan Keuangan Ari Sita Nastiti; Yayah Ikhda Nevia
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1: Januari-Juni 2023 (In Press)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

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Abstract

IAI telah resmi mengesahkan Standar Akuntansi Keuangan (SAK) Entitas Privat sebagai pengganti SAK ETAP. SAK Entitas Privat berlaku efektif pada tahun 2025 dan diizinkan untuk diterapkan lebih awal (IAI, 2021). Koperasi merupakan salah satu entitas yang diharuskan menerapkan SAK Entitas Privat. Mitra merupakan salah satu KUD di Desa Rambipuji yang bergerak di bidang usaha simpan pinjam dan penjualan kebutuhan pokok masyarakat. Beberapa permasalahan yang dialami Mitra, antara lain: belum memiliki pemahaman mengenai SAK Entitas Privat serta belum memanfaatkan media digital dalam strategi pemasarannya. Oleh karenanya, Tim Program Kemitraan Masyarakat (PKM) menjalin kerjasama dengan Mitra dalam kegiatan Sosialisasi SAK Entitas Privat guna Peningkatan Kualitas Pelaporan Keuangan KUD Rukun Jaya. Metode pelaksanaan yang digunakan adalah metode ceramah dengan pendekatan participatory learning. Kegiatan PKM berlangsung pada Bulan Januari hingga Maret 2022. Kegiatan PKM ini dilaksanakan dalam bentuk penyampaian materi oleh Tim PKM mengenai Strategi Pemasaran dengan Pemanfaatan Media Online (Digital Marketing), Penyusunan Laporan Keuangan Koperasi serta SAK Entitas Privat. Berdasarkan analisis terhadap permasalahan Mitra, solusi yang ditawarkan Tim PKM kepada Mitra adalah memberikan pemahaman terkait penyusunan laporan keuangan koperasi dan mensosialisasikan SAK Entitas Privat serta penggunaan media online dan platform market place untuk peningkatan strategi pemasaran Mitra.
Co-Authors Adriani, Sri Wahyuni Dwi Cahyono Cahyono Tari Dwi Rachmawati Yayah Ikhda Nevia Yulinartati