The Development Process of Innovation of Accounting Cycle Simulation

Basic accounting learning is about the accounting cycle. One of the competency achievements of undergraduate accounting students is to be able to understand the accounting cycle and make financial reports. However, not a few accounting students who when they graduate from the course still do not understand the accounting cycle and make financial reports, especially with the open distance learning system. This paper aims to create learning innovations about the accounting cycle so that students easily understand the accounting cycle and can make financial reports. This learning innovation uses virtual reality and gamification technology. The methods used in this study is research and development study and ADDIE model used to the development model. The result of this study is the development of innovation of accounting cycle simulation can make more interesting and easier to understand about accounting cycle learning for student

Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village

This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry

Comprehensive Model of Bankruptcy and Forensic Accounting

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accountin

PRAKTIK PENCEGAHAN ACCOUNTING FRAUD PADA PENGELOLAAN UNIT USAHA MILIK DESA

Abstrak – Praktik Pencegahan Accounting Fraud pada Pengelolaan Unit Usaha Milik Desa Tujuan Utama – Penelitian ini bertujuan mengeksplorasi praktik pencegahan accounting fraud di unit usaha milik desa. Metode – Metode yang digunakan adalah deskriptif kualitatif. Adapun beberapa pengurus unit usaha milik desa menjadi informan utama. Temuan Utama - Fokus pengelolaan unit usaha milik desa saat ini adalah peningkatan laba sehingga pencegahan accounting fraud belum menjadi fokus utama. Walaupun demikian, pencegahan accounting fraud telah dilakukan secara tidak tertulis. Pencegahan yang dilakukan meliputi budaya kerja, penghilangan peluang, dan assessment laporan keuangan. Implikasi Teori dan Kebijakan - Budaya kerja, penghilangan peluang dan assessment laporan keuangan dapat menjadi pencegah terjadinya accounting fraud, terlebih jika hal ini dikuatkan dalam aturan tertulis. Pengelola unit usaha milik desa perlu membuat standar operasional prosedur dalam aktivitasnya. Kebaruan Penelitian – Penelitian ini mengeksplorasi pelaksanaan pencegahan accounting fraud pada unit usaha milik desa.   Abstract – The Accounting Fraud Prevention Practices in Village Business Unit Management Main Purpose – This study aims to explore the practice of preventing accounting fraud in village-owned business units. Method - The method used is descriptive qualitative. Meanwhile, several village-owned business unit managers became the primary informants. Main Findings - The current focus of managing village-owned business units is to increase profits so that prevention of accounting fraud has not become the main focus. However, the prevention of accounting fraud has been carried out unwritten. Prevention includes work culture, missed opportunities, and assessment of financial statements. Theory and Practical Implications -Work culture, eliminating opportunities, and assessing financial statements can prevent accounting fraud, especially if this is confirmed in written rules. The administrator of village-owned business units need to make standard operating procedures in their activities. Novelty – This study explores the implementation of accounting fraud prevention in village-owned business units

Lingkungan Kerja dan Fraud: Studi Kasus Di Provinsi Bengkulu

Penelitian ini bertujuan untuk melakukan eksplorasi lebih dalam mengenai hubungan lingkungan kerja dan fraud di pemerintah Provinsi Bengkulu karena kasus korupsi yang telah terjadi beberapa kali di lingkungan pemerintah Provinsi Bengkulu. Penelitian ini menggunakan pendekatan kualitatif dengan metode deksriptif fenomenologi yang memungkinkan peneliti untuk meneliti lebih dalam dibandingkan jika menggunakan pendekatan kuantitatif. Objek penelitian dalam penelitian ini adalah pemerintah Provinsi Bengkulu. Teknik pengambilan sampel menggunakan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah in-depth interview. Teknik Analisa data yang digunakan dalam penelitian ini menggunakan analisis content dengan bantuan software Nvivo. Dengan adanya penelitian ini diharapkan dapat dijadikan acuan untuk memperbaiki lingkungan kerja sehingga dapat mengurangi terjadinya kasus fraud yang berulang

The analysis of BUMDes management and its contribution towards village genuine income: a study on BUMDes Pamsimas Sendang Sari Desa Kunir

The study aimed at exploring deeply the business management and process of BUMDes Pamsimas Sendang Sari Desa Kunir and its contribution towards the village's genuine income (read: Pendapatan Asli Desa or PAD). The research used descriptive qualitative methodology with a semi-structured interview. The five informants of the research were the staff of the BUMDes PAMSIMAS as the chief, secretary, treasurer, and two field technicians. The data analyzed was assisted by Computer Assisted Qualitative Data Analysis Software such as Nvivo 11. The research result showed that in the business process, BUMDes Sendang Sari has not to get profited from the clean water distribution since the setting of clean water tariffs below market prices, lack of public awareness to pay monthly fees, the existence of a village head program that makes clean water free for all public facilities without any subsidy, and the existence of a tax on water wells in Kabupaten Demak. Therefore, the BUMDes Sendang Sari is still unable to contribute to the PAD of Desa Kunir, however, the social impact has been felt by residents with the distribution of clean water to residents' homes. This research only focuses on business processes and has not looked at other factors that can affect the BUMDes performance. The research contribution of each of the village governments is as input for the management to fix the BUMDes Sendang Sari thus able to optimize the roles of the BUMDes in contributing towards the village's genuine income

Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators

PERANCANGAN TAMAN BELAJAR ONLINE TERBUKA DI BUKIT PAMULANG INDAH RW 09/013

ABSTRAK Perancangan taman belajar online terbuka ini bertujuan untuk memudahkan warga di Bukit Pamulang Indah (BPI) RW 09/013 dalam berkumpul dengan menyediakan kegiatan belajar online sehingga dapat menambah pengetahuan. Kegiatan perancangan dilakukan untuk memudahkan kegiatan warga di BPI yang suka berkumpul dengan memberikan kegiatan tambahan ilmu melalui media online. Ilmu yang ditawarkan antara lain belajar tentang manajemen keuangan keluarga, wirausaha dan hidroponik. Hasil yang ditargetkan dari kegiatan ini antara lain terjadinya interaksi sosial dengan kegiatan yang bermanfaat dan peningkatan pengetahuan berdasarkan pembelajaran yang dipilih. Perancangan taman belajar online terbuka merupakan kegiatan yang sangat dibutuhkan warga dalam meningkatkan pengetahuannya dengan memanfaatkan internet. Perancangan taman belajar online terbuka memberikan kontribusi bagi peningkatan pengetahuan bagi masyarakat khususnya warga BPI. ABSTRACT The design of an open online learning park aims to facilitate residents in Bukit Pamulang Indah (BPI) RW 09/013 in gathering by providing online learning activities so they can increase their knowledge. Design activities are carried out to facilitate the activities of resident in BPI who like to gather by providing additional knowledge activities through online media. The knowledge offered include learning about family financial management, entrepreneurship and hydroponics. The results targeted by this activity include the occurrence of social interaction with useful activities and increasing knowledge based on the selected learning. The design of an open online learning park is an activity that is needed by the resident in increasing their knowledge by utilizing internet. The design of an open online learning park contributes to increasing knowledge for the community, especially BPI residents

Peningkatan Kemampuan Menghitung BEP dan Pemasaran Melalui E-Commerce pada Usaha ”Aprilla Puding and Cake”

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menghitung Break Event Point (BEP) dan cara memasarkan produk melalui marketplace. Kegiatan dilaksanakan melalui pelatihan dan pendampingan, tahap pertama dilakukan pelatihan menghitung Break Event Point (BEP) dan penyusunan laporan keuangan, pelatihan membuat packaging atau kemasan yang menarik, dan pelatihan pemasaran produk melalui e-commerce. Tahap kedua dilakukan pendampingan perhitungan BEP dan pembuatan packaging yang menarik. Setelah mengikuti kegiatan ini diharapkan mitra dapat menghitung BEP produknya dengan tepat, mampu membuat packaging yang menarik dan mampu memasarkan produknya melalui marketplace sehingga dapat meningkatkan penjualan produk. Mitra dalam kegiatan pengabdian ini adalah unit UMKM milik mahasiswa Jurusan Akuntansi UPBJJ-UT Jakarta yang bernama Isnaini Ulfa Aprilla dengan nama usaha “Aprilla Pudding  and Cake”. Luaran yang yang diharapkan dari kegiatan PkM ini adalah adanya peningkatan omset penjualan, kualitas packaging produk dan kemampuan marketing mitra