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All Journal Ensiklopedia of Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Akuntansi Keuangan dan Bisnis
Sanda Patrisia Komalasari
Fakultas Ekonomi Dan Bisnis Universitas Andalas
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Universitas di Indonesia: Apakah Sudah Siap Untuk Menyusun Laporan Keberlanjutan? Asniati Bahari; Dwivana Asri Chasvella; Sanda Patrisia Komalasari
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5342

Abstract

This study aims to analyze the higher education in Indonesia’s level of readiness in conducting sustainable reporting in accordance with the standards applied by the GRI (Global Reporting Initiative), which is GRI Standards. The assessment was done by looking at the percentage of suitability presented by universities on their websites with information that should be disclosed in accordance with the standards of the indicators issued by the GRI. The variables used to measure the level of readiness are in the form of disclosure items on each GRI indicator, namely indicators on disclosure of universal standards, economic standards, environmental standards, and social standards. The data used in this study are secondary data in the form of the whole available information for the public posted on the university's websites. The research object used in this study was the 35th best university according to the Ministry of Research, Technology, and Higher Education in 2019. The results of this study indicate that overall, universities in Indonesia are less prepared for universal standard disclosure indicators. For economic, environmental, and social standards indicators, universities are declared unprepared. In this case, clear guidelines are needed to be used by universities in Indonesia in preparing sustainability reports.
DESAIN PEMBELAJARAN INTERAKTIF STRATEGI PROBLEM BASED LEARNING BERBASIS PRAKTIKUM BERBANTUAN APLIKASI ATLAS Sanda Patrisia Komalasari
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 3 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.69 KB) | DOI: 10.33559/eoj.v5i2.1560

Abstract

The purpose of this study is to provide recommendations about design of interactive learning models with practical problem based learning teaching strategies assisted by ATLAS applications in auditing courses. This study also aims to see how students' opinions regarding the implementation of the learning designs that have been made. Literature review used to make learning designs and experimental methods and survey of 14 students was conducted to see the results of the implementation. The results show that there is an increase in student scores as much as 20% from the test results before and after learning is carried out. Students also feel that they understand better and feel that the ATLAS application is useful in guiding them in carrying out ISA audit based. The existence of teamwork makes the student ability of team work and leadership to be better. Students also think that the existence of a reward system motivates them more in learning.
PENYULUHAN PENGGUNAAN APLIKASI ABSS ACCOUNTING DI SMA NEGERI 3 PADANG Sanda Patrisia Komalasari; Dika Amelia Agustina; Silmi Silmi; Fitriyeni Oktavia
Ensiklopedia of Journal Vol 5, No 4 (2023): Vol. 5 No. 4 Edisi 3 Juli 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v5i3.1817

Abstract

This article aims to provide information about community service activities carried out by Accounting Students at Andalas University. Service activities carried out in the form of counseling on the ABSS Accounting Application. Counseling was carried out to students of SMA Negeri 3 Padang class XI IPS. The ABSS Accounting application is a computer-based accounting application. Counseling aims to provide understanding and skills to participants in using the ABSS Accounting application. In this counseling, participants were introduced to various basic concepts of ABSS Accounting and their use. At the end of the counseling, questionnaires were distributed to students to see their opinions regarding the counseling being carried out. The results show that this activity brings positive value to the students. This activity is useful and motivates them so it needs to be continued.
Sosialisasi dan Pelatihan Akuntansi untuk Penyusutan Aset Tetap pada BUMDes Amanah Desa Bukit Gajah Kecamatan Ukui Kabupaten Palalawan Riau Sanda Patrisia Komalasari; Fitriyeni Oktavia; Berri Brilliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.2.314-320.2023

Abstract

This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based depreciation calculators needed by BUMDes. This activity was attended by 5 BUMDes employees responsible for financial reporting. The depreciation method and useful life of fixed assets will be adjusted to tax regulations. The result of this activity was in the form of the socialization of fixed assets and their depreciation.
Pelatihan Penyusunan Laporan Arus Kas pada BUMDes Bintang Muda Mandiri Desa Sialang Kubang, Kecamatan Perhentian Raja, Kabupaten Kampar Fitriyeni Oktavia; Sanda Patrisia Komala Sari; Berri Briliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.2.238-244.2023

Abstract

The cash flow statement provides relevant information regarding cash receipts and payments of a company in one period. The information presented on it assists the company in making decisions on using available cash. It serves as the basis for evaluating the performance of receiving and cash disbursement in a period. Decision errors can result in several circumstances, such as debt accumulation, jammed cash inflows, uncollectible customer receivables, and BUMDes' failure to pay for daily operational needs. BUMDes Bintang Muda Mandiri is one of the best BUMDes from the Deepening Program of Bank BRI Brilian Village, a village incubation program organized by PT Bank Rakyat Indonesia, Tbk. in 2022. BUMDes Bintang Muda Mandiri has also reported profits in the last three years, which reflects the potential for future growth. This community service activity provided training in preparing a Statement of Cash Flow using Excel worksheets prepared by the Andalas University Community Service Team. The method used in this activity was the delivery of material and training. The benefit of this activity was the realization of independent BUMdes human resources who can prepare the cash flow statement and analyze it as a financial report for decision-making.
Pelatihan Pengendalian Internal pada Siklus Penjualan dan Dasar Pencatatan Akuntansi pada BUMDes Mitra Mandiri Fitriyeni Oktavia; Sanda Patrisia Komala Sari; Berri Briliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.3.504-511.2023

Abstract

BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO (Committee of Sponsoring Organization of Treadway), internal control is a method or system used to achieve company goals effectively and efficiently. The Community service team from Universitas Andalas conducted training on internal control to increase BUMDes teams' understanding of the importance of internal control in business operations. BUMDes Mitra Mandiri owns business units engaged in buying and selling fuel and building materials, so the training focuses on the scope of the sales cycle. This activity aims to provide BUMDes managers with an understanding of the importance of internal control in operations and to assist and guide managers in implementing reasonable internal control in the sales cycle and keeping correct accounting records. This activity was carried out through practical training and coaching. The benefit of this activity was that BUMDes teams understand the importance of internal control in the sales cycle to increase operational effectiveness and efficiency, maintain assets and prevent and repair errors and damage that can collapse the BUMDes businesses.
Pelatihan Penyusunan Laporan Keuangan BUMDes Bintang Muda Mandiri, Desa Sialang Kubang, Kecamatan Perhentian Raja, Kampar, Riau Sanda Patrisia Komalasari; Fitriyeni Oktavia; Berri Brilliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.3.396-404.2023

Abstract

This financial report training activity aims to improve the quality of Bintang Muda Mandiri BUMDes financial reporting. Training in preparing financial reports is necessary because, based on the observations made, many accounts still need to be by the transactions. In addition, the format of the report also still needs improvement. Observations of the existing financial reports and interviews regarding the accounts in the financial statements were first carried out. The training content was compiled, and the training was carried out. This activity was attended by BUMDes employees, especially those who have an interest in financial reporting. Mistakes found during observations were corrected to achieve the appropriate financial statements. The financial statements to be prepared consist of an income statement, a statement of changes in equity, and a statement of financial position. This community service activity results in an increase in the quality of the Bintang Muda Mandiri BUMDes financial reports.
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA: STUDI KASUS RUMAH SAKIT PENDIDIKAN Sanda Patrisia Komalasari; Sri Dewi Edmawati
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2021

Abstract

This research aims to provide an overview for hospitals about how to present hospital financial reports using case studies in education hospitals. This research will describe how education hospital presents its financial reports, then this research will also show the quality of the hospital's financial reports and the hospital accountant's understanding of financial reports. The presentation of financial reports for non-profit entities is regulated in ISAK 35. A hospital is a non-profit entity, this means that the hospital uses ISAK 35 in presenting its financial reports. The data in this research was obtained through a survey of financial reports and interview with accountants in charge of presenting financial reports. The education hospital used as the object of this research has fully implemented ISAK 35. The quality of financial reports and the Hospital accountant's understanding of financial reports were found to be very good.
EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi Silmi; Yurniwati Yurniwati; Fitriyeni Oktavia; Kevry Ramdany; Sanda Patrisia Komalasari; Aulia Fajri; Siti Aulia
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

Abstract

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.
MODEL SMART VILLAGE UNTUK PEMBANGUNAN BERKELANJUTAN DI PERDESAAN Asniati Asniati; Sanda Patrisia Komalasari; Tari Buana Dewi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 8 No 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7376

Abstract

Daerah perdesaan cukup banyak ditemukan diberbagai negara, banyak masyarakat yang mendiami daerah ini. Wilayah perdesaan banyak menyumbang sumberdaya dalam perekonomian suatu negara. Namun saat ini keadaan di perdesaan cukup sangat tertinggal. Konsep Smart Village telah muncul sebagai strategi inovatif untuk mempromosikan pembangunan berkelanjutan di pedesaan. Penelitian ini bertujuan untuk mengembangkan model konsep Smart Village yang dapat diaplikasikan sebagai solusi untuk mengatasi berbagai tantangan di desa. Penelitian ini menggunakan metode kualitatif yang disurvei melalui tinjauan sistematis mengikuti PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses). Dengan menggunakan PRISMA, kami mendapatkan 32 artikel yang dapat digunakan sebagai bahan rujukan untuk menyiapkan model smart village untuk Pembangunan berkelanjutan. Komponen dimensi model smart village tersebut adalah ekonomi, TIK (Teknologi Informasi dan Komunikasi), komunitas, tata kelola, lingkungan, energi, kehidupan, infrastruktur, dan jaringan. Model konseptual yang dihasilkan dari penelitian ini diharapkan dapat menjadi masukan bagi pemerintah maupun akademisi dalam membangun desa dengan Pembangunan yang berkelanjutan.
Co-Authors Amsal, Ares Albirru Asniati Asniati Asniati Bahari Aulia Fajri Berri Briliant Albar Berri Brilliant Albar Creaktivina Faozi Zai Dika Amelia Agustina Dwivana Asri Chasvella Fitriyeni Oktavia Fitriyeni Oktaviani Hanum Yashthafi Anjani Kevry Ramdany Reza Fahlevi Silmi Silmi Siti Aulia Sri Dewi Edmawati Tari Buana Dewi Yuliana Firdasari Yurniwati Yurniwati