PENILAIAN KELAYAKAN USAHA ATAS KERJASAMA PEMANFAATAN ASET TETAP MILIK NEGARA

Kerjasama pemanfaatan aset negara dilakukan untukmengoptimalkan pemanfaatan barang milik negara yang belum/tidakdipergunakan dalam pelaksanaan tugas pokok fungsipenyelenggaraan pemerintah, meningkatkan penerimaan negara danmengamankan barang milik negara dalam arti mencegahpenggunaan barang milik negara tanpa didasarkan pada ketentuanberlaku. Tujuan penelitian ini adalah untuk mengetahui penilaiankelayakan usaha atas kerjasama pemanfaatan aset negara. Untukmenganalisis menguntungkan atau tidaknya kerjasama pemanfaatanaset negara tersebut diproyeksikan pendapatan, laba rugi, dan aruskas selama jangka waktu kerjasama pemanfaatan, yaitu 30 (tigapuluh) tahun. Alat analisis yang digunakan adalah kontribusi tetap,kontribusi variabel, net present value (NPV), payback period (PP),dan internal rate of retun (IRR). Berdasarkan kerjasama yangdiajukan oleh mitra atas pemanfaatan aset negara menghasilkankontribusi tetap sebesar Rp. 2.375.497.873,- selama 30 tahunkerjasama pemanfaatan

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO

THE CASH FLOW STATEMENT AT KOPERASI KAMPUS UNSOED (KOPKUN) PURWOKERTO AT 2012

Laporan arus kas merupakan bagian dari laporan keuangan yang menunjukan aruskas masuk dan arus kas keluar dari aktivitas operasi, aktivitas investasi, danaktivitas pendanaan pada suatu periode tertentu. Penyusunan laporan arus kasdimaksudkan untuk memberi informasi kepada para pengguna tentang mengapaposisi kas berubah dalam suatu periode dan untuk menunjukkan akibat dari investasidan pendanaan. Data yang digunakan adalah Neraca Komparatif, Laporan Laba Rugi,Laporan, Perhitungan Hasil Usaha (PHU), dan data transaksi pilihan lainnya. Dalammenyusun laporan arus kas digunakan pendekatan neraca dengan metode langsung,karena metode langsung dapat memberikan informasi yang lebih jelas mengenai aruskas yang masuk dan yang keluar

Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang

This study aimed to evaluate the system of zakah management andaccountability Financial Statements amil zakat institutions. The research method usesdescriptive qualitative analysis with multiple models LAZ case study that has the widestdistribution of zakat in Semarang. Case studies include: BAZNAS Semarang, LAZISBaiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, and Baitul MaalHidayatullah (BMH). The results showed that the Financial Report is available entirelyin LAZ, except the Statement of Canges in Asset under Management. The accountingsystem entirely 100% available, except flowchart and journals. Internal controls havenot been fully complied with and the bulk LAZ yet presentation of financial statements inaccordance with SFAS 109. Financial Statements Accountability embodies responsibilityto the community, the state, and God (Allah Swt)

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERKOMPUTERISASI UNTUK PERUSAHAAN MANUFAKTUR DENGAN MENGGUNAKAN APLIKASI MYOB UNTUK PERSIAPAN UJI TEKNIS TEKNISI AKUNTANSI (TA) BAGI GURU SMK YANG TERGABUNG DALAM MGMP AKUNTANSI SE KABUPATEN TEMANGGUNG

Mitra pada program pengabdian masyarakat  ini adalah para guru-guru SMK se Kabupaten Temanggung yang telah menjadi Asesor Uji Kompetensi Teknisi dan tergabung dalam MGMP Akuntansi Se Kabupaten Temanggung. Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan bekal kepada kepada guru-guru SMK se Kabupaten Temanggung dalam mengaplikasikan komputerisasi Akuntansi dalam menyusun materi uji Kompetensi Teknisi Akuntansi dengan menggunakan aplikasi MYOB. Metode pelaksanaan dalam kegiatan ini dilaksanakan dalam bentuk pelatihan dalam bentuk mengerjakan  penyusunan materi uji kompetensi Unit Menyusun Laporan Keuangan Terkomputerisasi untuk perusahaan Manufaktur dengan menggunakan aplikasi MYOB. Hasil pelaksanaan pengabdian kepada masyarakat ini yaitu terlatihnya guru-guru SMK yang tergabung dalam MGMP Akuntansi se Kabupaten Temanggung dalam menyusun laporan keuangan terkomputerisasi dengan menggunakan aplikasi MYOB serta dapat memenuhi kebutuhan guru-guru SMK  dalam mempersiapkan  pembekalan materi kepada siswa SMK dalam menempuh uji kompetensi Teknisi Akuntansi

PENINGKATAN KUALITAS PEMBELAJARAN DARING ANAK USIA DINI PADA TK AN- NANDA JABUNGAN DI TENGAH PANDEMI COVID 19

The main objective of this program is to improve the quality of online learning for early childhood through animated videos. In the proposed community service activity this year (2021) it was mutually agreed that the problems were prioritized in the following aspects: (1) How to implement techniques for making and editing learning animation videos for YouTube (2) How to apply public speaking techniques for teachers for learning via Instagram and youtube. The methods used are as follows: (1) socialization and collaboration with administrators, then training on animation video editing techniques for beginners, (2) public speaking training for teachers for online learning. (3) With practice and assistance in uploading animated videos via youtube and Instagram. After participating in the assistance of the Polines Community Service Team, TK An-Nanda can achieve the following targets: (1) School teachers are able to make and edit animated videos for the purposes of online learning for early childhood well. (2) School teachers are able to master public speaking for mastery of online learning. (3) Parents and students are able to access the process of online learning activities appropriately and efficiently. While the expected outputs are: (1) Animated online learning videos for early childhood are available on Sampun Maos YouTube. (2) There are online learning videos made by the teacher via Instagram and YouTube

The Effect of Taxpayer Awareness, Service Quality, Tax Sanctions, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes (Case Study on SAMSAT Pati Regency)

Study this aim to get empirical proof about the influence of Awareness Required Tax, Quality Service, Penalty Taxation, Knowledge Tax, And Socialization Taxation To Obedience Required Tax In Pay Tax Vehicle Motorized. This type of study uses a quantitative approach. Sample in study this as much 100 respondents with Random Sampling technique. Test Validity and Test Reliability used for test instrument study. On testing normality data use Test Normality, Test Multicollinearity and Test Heteroscedasticity. On testing hypothesis use Test Analysis Regression linear multiple in the form of Test Coefficient Determination , Test Partial and Test Simultaneous. Results from study this show that by Partial awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation take effect to obedience Required tax in pay tax vehicle motorized. Whereas by simultaneous show that awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation by together take effect to obedience Required tax in pay tax vehicle motorized

PENERAPAN AKUNTANSI DESA DENGAN STANDAR SAP PADA DESA KALIKAYEN UNGARAN TIMUR

The main objective of this program is the implementation of village accounting in order to present village financial reports in accordance with the SAP in Kalikayen Ungaran Timur Village. In the proposal for community service activities it has been mutually agreed that problems are prioritized in the following aspects: (1) How to prepare adequate village financial reports with SAP. (2) How to adjust village financial statement accounts based on village government accounting standards. The methods used are as follows: (1) Program socialization and cooperation. (2) Village Accounting Training and synchronization of Village Financial Reports based on SAP standards. (3) Assistance in the preparation of SAP-standard village financial reports. The components of the SAP village financial report consist of: Trial Balance, Accountability Report on Realization of Village APBD Implementation, Report on Village-Owned Wealth. After participating in the assistance of the Polines Community Service Team, Village Officials will achieve the following targets: Village Financial Reports can be presented with SAP standards, namely: Trial Balance, Accountability Report on Realization of Village APBD Implementation, Village-Owned Wealth Report. The outputs that will result from the assistance of community service activities are: (1) SAP-standard Village Financial Reports are available. Achievement indicators: Village Financial Reports according to SAP standards. Keywords: Implementation, Financial Statements, Village, SA