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PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (Studi pada Hotel Bintang di Daerah Istimewa Yogyakarta) Dhina Sri Widyaningsih; Francisca Ninik Yudianti; Francisca Reni Retno Anggraini
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.293

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara pengendalian internal dan budaya organisasi dalam mewujudkan good corporate governance. Penelitian menggunakan pendekatan kuantitatif. Jenis penelitian yang digunakan adalah penelitian empiris. Subjek penelitian adalah 44 Manajer Hotel bintang anggota PHRI (Perhimpunan Hotel dan Restoran Indonesia) di Daerah Istimewa Yogyakarta. Pengambilan sampel menggunakan teknik purposive sampling dan instrumen penelitian menggunakan kuesioner. Teknik analisis data menggunakan tabulasi silang (crosstab) untuk melihat nilai contingency coefficient dan gamma dengan bantuan SPSS versi 24. Hasil penelitian menemukan: (1) terdapat hubungan yang cukup kuat antara budaya organisasi dengan pengendalian internal karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel; (2) terdapat hubungan yang kuat antara pengendalian internal dengan good corporate governance karena melalui pengendalian internal akan membantu hotel menjalankan prinsip-prinsip good corporate governance; dan (3) terdapat hubungan yang cukup kuat antara budaya organisasi dengan good corporate governance karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel
Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya Kharisma Nugraha Putra; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari; Rinto Alexandro
Edunomics Journal Vol. 4 No. 1 (2023): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v4i1.10376

Abstract

The use of accounting information or the availability of financial reports used by SMEs in making business decisions is an important factor supporting business success. This study aims to gain an understanding of the meaning of accounting and accounting phenomena in SMEs in Palangka Raya City. The research subjects used in this study were Micro, Small, and Medium Enterprises (SMEs) in Palangka Raya City with the provision that SMEs are partners of the Regional Office of the Directorate General of Treasury in Central Kalimantan, SMEs have been running for more than two years, and SMEs have an understanding of research phenomenon. The results of the study show that accounting is interpreted as 1) information, 2) accountability, and 3) a means of communication. The accounting phenomenon that exists in SMEs in Palangka Raya City as a whole has implemented accounting practices in their business activities, although financial records carried out by SMEs actors tend to be simple, this has an impact on ongoing accounting practices that are still not under the accounting cycle perfectly.
Pendampingan Edukasi Keuangan bagi Peserta Didik SMP Isen Mulang Palangka Raya Aprilita Aprilita; Dhina Sri Widyaningsih; John Budiman Bancin; Meylinda Sukmani; Nurlia Eka Damayanti; Sanjayanto Nugroho
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i4.163

Abstract

Community Service Activities (PKM) with the theme financial education aim to build a culture of financial literacy among Isen Mulang Palangka Raya Middle School students. PKM activities were initiated and implemented by lecturers and students from the Faculty of Economics and Business, Palangka Raya University. There were 16 students who attended this educational activity consisting of 6 class VII students, 3 class VIII students, and 7 class IX students. Student enthusiasm is very high. This is demonstrated by the high level of interaction between students and presenters as well as responses from written questionnaires distributed by the Team at the end of the activity. There are 7 questions related to financial management asked by students to the presenters as well as 12 quizzes from the presenters which the students are able to answer.
Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada UMKM di Kota Palangka Raya: Digital-Based Financial Report Preparation Training for Micro, Small, and Medium Enterprises in Palangka Raya City Kharisma Nugraha Putra; Rinto Alexandro; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5583

Abstract

The progress and success factors of Micro, Small, and Medium Enterprises (MSMEs) lie in how they utilize accounting information when making business decisions to manage their operations. One form of such accounting information is the financial reports of Micro, Small, and Medium Enterprises (MSMEs). The purpose of conducting Community Engagement (PkM) in the form of training for digital-based financial report preparation and reporting for MSMEs in Palangka Raya City is to assist MSME entrepreneurs in composing and generating financial reports for their businesses using technological advancements. The community engagement took place at the Central Kalimantan Directorate General of Treasury Office. The training was held on Thursday, July 6, 2023, and was attended by 15 participants, comprising MSME entrepreneurs from Palangka Raya City. The participants were motivated to enhance their financial administration practices, ensuring that they can create well-structured financial reports for their businesses using digital accounting applications. These reports can then be used by the entrepreneurs themselves for making business decisions, as well as by external parties for providing funding or credit to MSME entrepreneurs in Palangka Raya City.