Revitalisasi Fungsi Masjid Sesuai Zaman Rasulullah melalui Implementasi PSAK 45: Studi Empiris pada Masjid A dan B

This research explores how PSAK 45 practices in Mosque Organization facilitates a revitalization mosque role as Rasulullah Era. This research is a case study in two different mosque, Entity A and B. Mosque A organized under famous community moslem A. Mosque B location in one of famous town house in City X. Research metodology is qualitatif approach which is use also quantitatif data and also field observation and in dept interview with stakeholder. There are some findings: first,the daily activities of both mosque have some activities similar to Rasululloh era such as: Mosque as education center, distribution of Zakat, Infaq, Sadaqoh, and so many others,, second, Each Mosque have very simple accounting record for those activities third, there are some activities in Rasululloh era that unusual for current condition such as health activities, social meeting, others, fourth, Implementation of PSAK 45 very limitation, since no accrual basis, only very simple cash basis and simple financial reporting such as simple cash flow report.

ORGANIZATIONAL LEARNING AS INTERVENING VARIABLE ON ASSOCIATION OF IT COMPETENCE TO PERFORMANCE OF PUBLIC SECTOR ENTITIES: AN EMPIRICAL STUDY AT SIMDA OF BOGOR LOCAL GOVERNMENT

The purpose of this study is to analyze the effect of Organizational Learnings as intervening variable of IT Competency effect to Bogor Local Government performance. This study uses survey method by distributing questionnaires to staff which in doing her/his job related to SIMDA as unit analysis in preparing LKPD (Local Government Financial Report). Processing of data collected will use Structural Equation Modelling (SEM). This Research finds variable Organizational Learning will play significant role in mediating the effect of IT competence on Bogor Local Government Performance.Keywords: Organizational Learnings, IT Competency, Local Governance, Governmenta

The Effect of Achievements of Bureaucracy Reformation to Performance Evaluation: Empirical Study from Indonesia’s Local Government on the Indicator Basis for Period 2010–2014

The purpose of this study is to analyze the effect of achievements of bureaucracy reformation to performance evaluation. Main contribution of this research is a new approach to measure local government performance evaluation. This study uses data from Indonesia’s internal affair ministry, and from statistical bureau and other valid sources of data. Processing of data collected by regression model consists of simple and multivariate. This Research finding will be the Effect of achievements of bureaucracy reformation to performance evaluation: Empirical Study from Indonesia’s Local Government on the indicator basis for period 2010–2014. The implication of this research will give an input to government whether it has a benefit to produce the indicator basis of achievement of reformation of bureaucracy.     Keywords: performance evaluation, reformation of bureaucracy, local government, indicator basi

Failure to Comply Corporate Social Responsibility (CSR) and Tax Avoidance Behavior: Evidence From Listed Indonesian Companies

The objective of this study is to analyze whether the failure to comply corporate social responsibility (CSR) has a negative or a positive association with tax avoidance or tax aggressiveness. This can be measured by content analysis of disclosure of CSR from the Listed Company Annual Report. Tax Avoidance is measured using 12 different tools. Data Processing and Analysis is done using various tools of econometrics for robustness testing for the result of this research. This research finds that there are significant positive effects of failure to comply CSR to tax avoidance behavior for selected samples of this research. Future researches will be conducted measure the same through another tools.     Keywords: Irresponsibility CSR, tax avoidance, tax aggressiveness, annual reports, CSR disclosur

ANALISIS RASIO LANCAR RUMAH SAKIT X

ABSTRACT – Increasing the efficiency of hospital management sustainability is an ongoing financialmanagement guidelines that absolutely must be adopted by any hospital. This study aims at obtaininginformation about the components that contribute to the fluctuations of the current ratio Hospital X between2000, 2001 and 2002. This study used quantitative and qualitative approaches, with the primary data source(in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice DirectorAdiministrasi Finance) and the secondary data source include financial statements. The research shows thatRS X’s current ratio are still in a normal range except in the year of 2001 was below the standard (1.42). Themore sensitive ratio, Acid Test Ratio, is still in normal range in the year of 2000, but in the year of 2001, and2002, the ratios are in the lowest bend of the normal range. Cash Ratios for many years are also in the lowestbend except for the year of 2000, Receivable turn over ratios for the last three years go smaller showing thatreceivables took longer time to collect, the normal range for receivable turn over is 14 up to 20 days. Inventoryturn over ratios are below the standard range (24-32 times per year), the average inventory held in warehouseAnalisis Rasio Lancar Rumah Sakit XMarsdeniaVolume 1, Nomor 2, pp 61-8362is between 16 up to 21 days. The value of current ratio is got from comparison between current assets andcurrent liabilities. Nominally, RS X’s current ratio in 2002 is in the state bend, namely, 1.5 – 2.00, in the realterm, the ratio shows on contradictory pictures. The reasons are a) Guaranteed Receivables are valued abovethe normal practice (overstated) b) overstated of Non Guaranteed receivables/Personal Receivables.Based on this research, the author thinks that there are some rooms for RS X’s management to fittheir current ratio problem. There are several suggestions that the management can adopt, namely controllingcash outflow and cash inflow, reevaluating receivables policy, reforming the supply of inventories (medicine)procedures.Keywords: Current ratio, cash, patient receivables, inventory, current liabilities

KUALITAS INFORMASI LAPORAN KEUANGAN ENTITAS SEKTOR PUBLIK DAERAH X

This study has objective to analyze factors influencing public sector entity’s financial statement informationsquality. Factors examined include quality of human resources, internal control system, information technologyutilization and external factors as a moderating variable. Originally RSUD X is Private Hospital namelyRS Y Kota A, then, in Mid 2014 have been transformed to be RSUD X as local gorvernment hospital City ofA. Metodologi research for this study is Quantitative Research Method by Questionnaires or Surveys approachthrough respondent for this study is the human resources involved in the functions of accounting, finance andBilling for BPJS and staff who handle in patient account. Respondent in RSUD Bogor totally 42 staffs. TheData collected from questionnaires analyzed by multiple linear regression methods. The Result show thatKeyword; content, formatting, article.Local Government Hospital, Financial Statement, Quality of information, Public Sector’s Entity

KONSERVASI HUTAN DENGAN CINTA POHON UNTUK PENGUATAN EKONOMI MASYARAKAT DESA JANJI RAJA, KECAMATAN SITIO TIO, KABUPATEN SAMOSIR, SUMATERA UTARA

Paper hasil pengabdian masyarakat dosen di desa Janji Raja ini bertujuan untuk mendeskripsikan  adanya masalah lahan kritis di hutan sekitar danau Toba, pulau Samosir yang akan mengganggu kelangsungan hidup di danau vulkanis terbesar di Asia Tenggara tersebut Pihak terganggu bukan hanya makhluk hidup yang hidup dibawah danau Toba tersebut, juga masyarakat yang hidup disekitar Danau Toba, bahkan juga Indonesia keseluruhan, karena ada BUMN yang kelangsungan pbrik perusahaan tersebut tergantung PLTA yang hidupnya tergantung debit air dari danay Toba tersebut.  Metode penulisan paper ini menggunakan pendekatan kualitatif dengan mengumpulkan data-data observasi lapangan, melakukan wawancara kepada responden kunci serta pengumpulan dokumen-dokumen terkait dengan  kegiatan konservasi hutan danau Toba melalui penyuluhan cinta pohon. Kesimpulan dari paper hasil pengabdian masyarakat Dosen ini adalah edukasi  yang berkesinambungan melalui  penyuluhan cinta pohon oleh dosen kepada masyarakat Desa bisa mendorong program konservasi hutan yang kedepan akan memberikan tambahan pemasukan kepada masyarakat desa tersebut. Pemasukan diperoleh dari panen pohon utama dan pohon selingan yang ditanam pada saat gerakan cinta pohon ini. Keterbatasan dari paper ini adalah, bahwa lahan kritis mencakuplokasi yang lebih luas dari yang dibahas di paper ini yang berfokus hanya pada Desa Janji Raja, Kecamatan Sitio-tio

Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja UMKM di Wilayah Depok

AbstractThe purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the value of Negelkerke’s R Square for ROA is 1,574, which indicates that the dependent variable that can be explained by the independent variable is at 1.4%, while the rest, 98,6% is explained by other variables not included in this study. The value of Negelkerke's R Square for ROE is 0.002 which indicates that the dependent variable that can be explained by the independent variable is 0.2%, while the rest, ie 99.8% explained by other variables not included in this study.Keyword; accounting information system, SMEs, ROA, RO

DESA TEMATIK SOLUSI KEMANDIRIAN EKONOMI DESA DI DESA CIMAREME, KECAMATAN NGAMPRAH KABUPATEN BANDUNG BARAT, JAWA BARAT

Paper hasil pengabdian masyarakat ini beryujuan untuk memaparkan salah satu solusi penguatan ekonomi masyarakat melalui pengembangan Desa tematik dengan memperkuat pemasaran produk UMKM dan pengembangan seni pencak silat sebagai khas Sunda. Metode yang dilakukan untuk pemecahan masalah penguatan ekonomi masyarakat desa Cimareme melalui pendekatan input proses output dan dampak/outcome dengan dilengkapi dengan melakukan wawancara, focus group discussion dan observasi serta survey awal sebelum dilakukan pendampingan terhadap masyarakat Desa. Kesimpulan dari paper hasil pengabdian masyarakat ini adalah perlunya penguatan kelembagaan pembangunan Desa Tematik dapat dilakukan melalui pembangunan partisipatif untuk mengembangkan kapasitas masyarakat, dan berkembangnya kemampuan aparat dalam menjalankan fungsi lembaga pemerintah yang berorientasi pada kepentingan masyarakat serta mulai lebih menghidupkan kembali berbagai seni buadaya lokal Sunda khas desa Cimareme, yang nanti bisa ditampilkan di lokasi Desa Tematik

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL : SEBUAH STUDI EMPIRIS PADA PEMERINTAHAN KOTA BOGOR

Penelitian ini bertujuan untuk mengetahui apakah faktor Komitmen Organisasi, SumberDaya Manusia (SDM), Komunikasi dan Perangkat Penunjang mempengaruhi KeberhasilanImplementasi Akrual Basis pada Laporan Keuangan Pemerintahan Kota Bogor . Riset inimenggunakan pendekatan kuantitatif dengan teknik analisis data yang digunakan adalah teknikanalisis regresi linier berganda dengan menggunakan data empiris melalui instrumen kuesionerkepada responden yang merupakan SDM yang terlibat secara langsung pada proses penyusunanLaporan Keuangan Daerah, baik dari Entitas Akuntansi mau pun Entitas Pelaporan. Hasil penelitianmenunjukkan Komitmen Organisasi dan Komunikasi terbukti mempengaruhi KeberhasilanImplementasi Laporan Keuangan Berbasis Akrual, tetapi untuk Faktor SDM dan faktor Saranapendukung tidak mempengaruhi Keberhasilan Implementasi SAP Berbasis akrual.Kata kunci; Akrual Basis, Laporan Keuangan, PP 71/ 2010, Entitas Sektor PublikAbstractThis research has objective to examine if factors Commitment to Organization, Human Resourses,Communication and Infrastructure influence the success of implemention of accrual basis in preparing localGovernment financial statement. This is a quantitative approach research which is used questionnaires torespondent research by using linier regression equation for analysis. The result is, only factors commitment andcommunication influenced the success of implementation process of accrual basis and factors human resourcesand infrastructure did not influenced the success of implementation.Keyword; Accrual Basis, Financial Statement, PP 71/ 2010, Public Sector Entit