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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Mahasiswa Bina Insani Share : Journal of Service Learning Indonesian Journal of Accounting and Governance Jurnal Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Ilmiah Citra Bakti (JAICB)
Dade Nurdiniah
Universitas Bina Insani
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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IMPLEMENTASI ISAK 35 UNTUK PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI ANGGOTA HIMPAUDI MUSTIKAJAYA Dade Nurdiniah; Iren Meita; Chita Oktapriana
Share : Journal of Service Learning Vol. 8 No. 2 (2022): AUGUST 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.94 KB) | DOI: 10.9744/share.8.2.137-142

Abstract

HIMPAUDI perlu memiliki pengetahuan tentang penyusunan laporan keuangan. Mengingat latar belakang peserta yang bukan berasal dari akuntansi, tentu saja memiliki keterbatasan pengetahuan terkait dengan penyusunan laporan keuangan sekolah yang berbasis ISAK 35. Tujuan utama kegiatan PkM ini adalah memberikan pelatihan dan pemahaman implementasi ISAK 35 dalam penyusunan laporan keuangan sekolah. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan pendekatan metode service learning yang terbagi dalam tiga kali pelaksanaan dengan durasi tiga minggu. Pelaksanaan kegiaatan yang terjadi dalam kondisi pandemi COVID-19 memiliki beberapa keterbatasan namun tetap dapat diberlakukan secara tatap muka dalam beberapa kesempatan. Pertemuan tatap muka dilaksanakan dengan tetap memperhatikan protokol kesehatan dan pemberlakuan batasan PPKM wilayah. Selama pelaksanaan pelatihan diberikan serangkaian pre test dan post test untuk mengevaluasi tingkat pemahaman peserta. Terdapat peningkatan pemahaman rata-rata peserta setelah mengikuti pelatihan sebesar 59% untuk penerapan ISAK 35 pada laporan keuangan. Dari serangkaian penugasan peserta yang dibagi dalam beberapa kelompok kerja yang diberikan didapati hasil 80% peserta berhasil menyusun laporan keuangan berbasis ISAK 35 dengan benar. Selain itu, untuk mengukur tingkat kepuasan peserta dalam pelatihan, maka disebarkan pula kuisioner kepuasan. Dengan jumlah 45 peserta, terlihat dari hasil isian kuisioner kepuasan mitra didapati 68% peserta merasa sangat puas dengan kegiatan yang diikuti ini.
THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Dade Nurdiniah; Lucia Ari Diyani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.327

Abstract

This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.
Analisis Pencatatan Persediaan Bahan Baku Menggunakan Metode First In First Out (FIFO) Pada Kafe Kopilaku Kota Bekasi Indah Ratnasari; Dade Nurdiniah
JURNAL MAHASISWA BINA INSANI Vol 6 No 2 (2022): Jurnal Mahasiswa Bina Insani (Februari 2022)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstract

Penelitian ini dilatarbelakangi adanya kendala terkait pencatatan persediaan yang belum sesuai dengan standar akuntansi keuangan yang berlaku. Tujuan penelitian ini yaitu untuk mengetahui dan menerapkan pencatatan persediaan bahan baku pada Kafe Kopilaku dengan menggunakan metode First In First Out (FIFO). Metode penelitian yang digunakan pada penelitian ini yaitu deskriptif kualitatif dan kuantitatif dengan menggunakan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menjelaskan bahwa penerapan pencatatan persediaan bahan baku pada Kafe Kopilaku belum sesuai dengan standar akuntansi keuangan yang berlaku. Dengan penerapan pencatatan menggunakan metode FIFO perpetual akan mempermudah dalam mengetahui informasi mengenai nilai persediaan akhir dengan rinci. Sehingga, dengan penerapan metode FIFO perpetual juga akan memberikan kemudahan pengambilan keputusan dalam hal menentukan pembelian persediaan bahan baku kembali.
Hubungan Faktor- Faktor Keputusan Kredit dan Potensi Gagal Bayar Pada Platform P2P Lending Chita Oktapriana; Lucia Ari Diyani; Dade Nurdiniah
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.10998

Abstract

The purpose of this research is to find out whether there is a relationship between educational background, economic motivation and credit installment literacy on the interest of the younger generation to apply for credit online and to the potential for default on these online loans. The target in this study is the younger generation at school age in the city of Bekasi in the age range of 15 to 29 years. This research is a canonical correlation study using primary data. In this study, there are 3 dependent variables, namely educational background, economic drive and literacy in online credit installment calculations and 2 independent variables. Meanwhile, the 2 independent variables consist of online credit decisions and the potential for default. Based on the results of the weight test, a relationship was found between educational background and the potential for default. More specifically, in the canonical structure test, it was found that there was a relationship with a strong influence between educational background and online credit installment literacy on credit applications and the potential for default in the reverse direction.
LIQUIDITY, PROFITABILITY, SOLVENCY AND GOING CONCERN AUDIT OPINION ACCEPTANCE: THE ROLE OF FIRM SIZE AS A MODERATION Dade Nurdiniah
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43269

Abstract

This study aims to analyze the effect of financial performance proxied by liquidity, profitability and solvency on acceptance of going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period and obtained 105 observational data. The data analysis method used in this study is logistic regression analysis and moderation regression analysis. The results showed that liquidity had no effect on acceptance of going-concern audit opinions, profitability had a negative effect on acceptance of going-concern audit opinions, solvency had a positive effect on going-concern audit opinions. Firm size is not able to strengthen the influence of liquidity and profitability on going concern audit opinions, while firm size is able to strengthen the influence of solvency on acceptance of going concern audit opinions.
Pelatihan Perhitungan Pajak Orang Pribadi Di Smk Yatindo Kota Bekasi Iren Meita; Dade Nurdiniah; Indra Wijaya; Ferisanti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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Abstract

SMK Yatindo is located in Mustika Jaya which focuses on Accounting, Management education. The obstacles faced are the lack of introduction and knowledge of personal income tax calculations and the difficulty in presenting material related to personal income tax to students. The form of solution is based on a mutual agreement with SMK Yatindo, the socialization of taxes given from an early age is important so that it should be done regularly and not just for a moment. The method used in this training is a service learning method approach through three stages, namely preparation, training and evaluation. To measure the achievement of training using descriptive qualitative and data collection techniques are done by giving questionnaires and questions and answers by conducting pre tests and post tests. The results of this training showed an increase in knowledge by students and students of SMK Yatindo where they were able to answer correctly the Post test questions, which in its implementation was 70%, as well as the level of partner satisfaction of 89.7% stated that they were very satisfied with this training, and students hoped that training could be carried out regularly.
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN PADA PELAKU USAHA MUTIARA CRAFT DI KOTA BEKASI Dade Nurdiniah; Lucia Ari Diyani; Muhammad; Novia Risqi Rahmadani
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 2 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i2.3447

Abstract

Mutiara Craft merupakan industri rumah tangga kerajinan bisnis yang seluruh produknya dibuat dengan tangan dan sebagian didaur ulang. Mutiara Craft mengolah limbah industri menjadi kerajinan tangan yang memiliki seni dan nilai jual, sehingga Mutiara Ceaft banyak menerima pesanan, namun sampai saat ini tidak melakukan pencatatan arus kas secara teratur, pencatatan keuangan masih dicampur artinya tidak memisahkan antara keuangan usaha dengan keuangan keluarga, yang akibatnya Mutiara Craft kesulitan dalam mengelola keuangan usaha. Tujuan dari kegiatan ini adalah untuk membantu mitra agar mampu untuk 1) melakukan pencatatan arus kas secara teratur, baik kas masuk maupun kas keluar. 2) melakukan pemisahan keuangan usaha dengan keuangan keluarga, 3) menyusun laporan keuangan sederhana yang benar sesuai standar. Metode pelaksanan yang digunakan dengan mengenali permasalahan mitra, persiapan, pelatihan dan diskusi, pendampingan, dan monitoring dan evaluasi. Hasil kegiatan ini mampu membantu meningkatkan pemahaman mitra hingga 80-100% mengenai pengelolaan keuangan usaha, pembuatan laporan keuangan sederhana seperti laporan laba rugi, laporan perubahan modal dan neraca, juga meningkatan kepuasan mitra terhadap pelatihan dan pendampingan pengelolaan keuangan hingga 94%.
Co-Authors Ferisanti Indah Ratnasari Indra Wijaya Iren Meita Lucia Ari Diyani Muhammad Novia Risqi Rahmadani Oktapriana, Chita