ANALISIS ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA PAYA ITIK KECAMATAN GALANG KABUPATEN DELI SERDANG

The Village Fund Allocation is a fund sourced from the Regency Regional Revenue and Expenditure Budget (APBD) which is allocated to the village government for the purpose of development and community empowerment. The purpose of this study is to find out how to manage the Village Fund Allocation in Paya Itik Village. This research was conducted due to the lack of transparency in the use of ADD so that the community did not participate in ADD funded activities. This research is expected to be useful for Paya Itik Village in an effort to improve the management of village fund allocations.The research method used is a qualitative approach with the research subject of Village Fund Allocation managers and the community. Data was collected by using observation, interview and documentation techniques. The techniques used in data analysis are data reduction, data presentation and conclusion drawing. The results showed that the planning and implementation of village fund allocation activities had been carried out as planned. Meanwhile, the Administration and Accountability of the Village Fund Allocation is still not optimal. Due to the transfer of duties by PTPKD and the delay in reporting accountability to the center. Meanwhile, accountability to the community has not been transparent because there are still many people who do not know the use of the Village Fund Allocation

Pengaruh Sistem Informasi Akuntansi dan Pengambilan Keputusan Terhadap Kinerja Manajerial Pada PT. Telkom Akses Medan

Article historyReceived   : 2023Accepted  :Published  :  One of the factors inhibiting the running of the organization in order to become the best telecommunications service provider company in the city of Medan. Information sources are of course very much needed in overcoming problems that occur in companies, one of which is the accounting information system. With the existence of an accounting information system, managers are expected to be able to take steps and decisions quickly and precisely in order to overcome these problems which will certainly have a positive impact on the company's managerial performance. Application of accounting information systems and decision making is expected to have a good impact on the company's managerial performance.The research method in this research is associative research. Associative research is research that aims to determine the effect or relationship between two or more variables. This research has the highest level compared to descriptive and comparative research because with this research a theory can be built that can function to explain, predict and control a phenomenon.Based on data analysis and hypothesis testing regarding the Influence of Accounting Information Systems and Decision Making on Managerial Performance at PT. Telkom Access Medan, it can be concluded that: The accounting information system has a tcount = 7.226 ttable = 1.693 with a significant level of 0.005 0.05. So it can be concluded that accounting information systems affect managerial performance. Decision making has tcount = 3.566 ttable = 1.693 with a significant level of 0.001 0.05. So it can be concluded that decision making affects managerial performance. Keywords:   Accounting Information System, RetrievalDecisions,                    Managerial Performance   Kata Kunci:Accounting Information System ;Decision Making ;  Managerial Performance      A B S T R A KKeyword:Sistem Informasi Akuntansi, Pengambilan Keputusan, dan Kinerja Manajerial. Salah satu faktor penghambat jalannya organisasi dalam rangka menjadi perusahaan penyedia jasa layanan telekomunikasi terbaik di kota Medan. Sumber-sumber informasi tentunya sangat diperlukan dalam mengatasi masalah yang terjadi di perusahaan, salah satunya sistem informasi akuntansi. Dengan adanya sistem informasi akuntansi, pihak manajer diharapkan dapat mengambil langkah dan keputusan secara cepat dan tepat agar dapat mengatasi masalah tersebut yang tentunya akan berdampak positif bagi kinerja manajerial perusahaan. Penerapan sistem informasi akuntansi dan pengambilan keputusan diharapkan memiliki dampak yang baik bagi kinerja manajerial perusahaan.Metode penelitian dalam penelitian ini adalah penelitian asosiatif. Penelitian asosiatif merupakan penelitian yang bertujuan untuk mengetahui pengaruh ataupun juga hubungan antara dua variabel atau lebih. Penelitian ini mempunyai tingkatan tertinggi dibandingkan dengan diskriptif dan komparatif karena dengan penelitian ini dapat dibangun suatu teori yang dapat berfungsi untuk menjelaskan, meramalkan dan mengontrol suatu gejala.Berdasarkan analisis data dan dan uji hipotesis mengenai Pengaruh Sistem Informasi Akuntansi dan Pengambilan Keputusan Terhadap Kinerja Manajerial pada PT. Telkom Akses  Medan, maka dapat disimpulkan bahwa: Sistem informasi akuntansi mempunyai nilai thitung = 7,226 ttabel = 1,693  dengan tingkat signifikan  sebesar 0,005 0,05. Jadi dapat disimpulkan bahwa sistem informasi akuntansi berpengaruh terhadap kinerja manajerial. Pengambilan keputusan memiliki thitung = 3,566 ttabel = 1,693 dengan tingkat signifikan sebesar 0,001 0,05. Jadi dapat disimpulkan bahwa pengambilan keputusan berpengaruh terhadap kinerja manajerial. Kata Kunci : Sistem Informasi Akuntansi, Pengambilan                          Keputusan, Kinerja Manajerial    

PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition

PERANAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PT. PERKEBUNAN NUSANTARA III KEBUN RAMBUTAN

Internal auditors have an important role in a company, because the role of internal auditors has an effect on increasing company performance. The formulation of the problem in this study is how the role of internal audit on the company's performance at PT. Nusantara III Plantation Rambutan Plantation. The purpose of this study was to determine the role of internal audit on company performance at PT. Nusantara III Plantation Rambutan Plantation.The type of data in this study is qualitative data in the form of documents, explanations, and information. This study uses primary and secondary data sources. Primary data is in the form of interviews with the System and Certification Document Officer (DSS) and observation activities which will then be processed by the author, secondary data for example company organizational structure, company audit reports, company history. The data collection technique in this study is to conduct field research, namely visiting directly to the research site and by conducting library research, namely by reading sources such as books or literature related to research. The data analysis method used is the Descriptive Analysis Method. From the results of this study it can be concluded that the Role of Internal Audit on Company Performance at PT. Perkebunan Nusantara III Kebun Rambutan is to examine and assess efficiency and effectiveness in finance, operations, human resources, information technology with the aim of strengthening the governance system. To ensure the reliability of information, the implementation of internal audit is also in accordance with company standards, where the internal audit function is to provide follow-up advice to achieve company goals efficiently, effectively on audit findings

Analisis Akuntabilitas Laporan Keuangan Pada SMP Swasta Nasrani Belawan

Non-profit organization (school) financial reports prepared based on PSAK No. 45 provides information about the resources provided by the resource provider and can also be used as a consideration for decision making. If a non-profit organization does not present financial reports that comply with standards, it will reduce the trust of resource providers in providing resources to a non-profit organization. The purpose of this research is to find out whether the financial reports presented by the Belawan Christian Private Middle School show accountability and transparency as well as planning and administration in accordance with PSAK No. 45. The type of data used in this research is qualitative data which describes a brief history, organizational structure, vision and mission. This research uses secondary and primary data sources, namely data obtained from the field and other sources. The data collection methods used in this research are documentation and interviews. The data analysis technique used in this research is a descriptive method, which is done by interpreting the data obtained so as to provide an overview of the problems faced. The results of this research indicate that the financial reports at the Belawan Christian Private Middle School cannot reflect accountability and transparency in accordance with PSAK No. 45, In presenting financial reports, the Belawan Christian Private Middle School presents monthly financial reports and there are no annual financial reports, resulting in inadequate information. Based on PSAK No. 45 regulations, non-profit entity financial reports should be presented annually, financial reports in accordance with PSAK No. 45. 45, namely Financial Position Report, Activity Report, Cash Flow Report, and Notes to Financial Reports.Keyword: Akuntability, Financial Report, Junior High School, Christian,  Belawa

PKM PENGELOLAAN KEUANGAN KELUARGA BAGI IBU-IBU RUMAH TANGGA KELOMPOK MENABUNG SEROJA DI DESA TAPAK KUDA

Kelompok Menabung SEROJA adalah Kelompok yang berdiri atas prakarsa ibu-ibu yang sebagian besar adalah istri para nelayan yang ada di Desa Tapak Kuda. Pendapatan Nelayan yang tidak tetap setiap harinya karena berdasarkan hasil tangkapan membuat ibu-ibu di Desa tapak kuda kesulitan dalam mengelola keuangan. Pentingnya pengelolaan keuangan rumah tangga menjadi hal yang belum banyak diketahui oleh ibu-ibu rumah tangga di Desa Tapak Kuda. Tidak adanya kebiasaan dalam mencatat pendapatan dan pengeluaran dan tidak adanya penyusunan anggaran rumah tangga sederhana untuk masa depan menjadi permasalahan yang mereka hadapi. Berdasarkan permasalahan diatas tim pengusul menawarkan solusi permasalahan kepada Ibu-ibu rumah tangga yakni 1. Memberikan Edukasi tentang pentingnya pencatatan Sumber Pendapatan baik yang sifatnya rutin maupun tidak rutin, 2. Melatih Ibu-ibu Rumah tangga untuk terbiasa membuat anggaran belanja rumah tangga keluarga dan mengelompokkan pengeluaran keluarga yang terjadi setiap harinya. 3. Memberikan Edukasi tentang pentingnya kegiatan Menabung dan Investasi.Metode yang digunakan dalam pengabdian masyarakat ini adalah metode ceramah dan metode pelatihan melaui kegitatan Tutorial dalam pembuatan anggaran belanja rumah tangga dan Diskusi berkaitan dengan masalah pengelolaan keuangan masing-masing keluarga. Metode pengumpulan data kegiatan pengabdian ini adalah melalui observasi dan wawancara dengan salah satu pengurus dan anggota kelompok menabung SEROJA. Jumlah Peserta yang akan ikut untuk di Edukasi dan training adalah 20 orang yang merupakan Ibu-ibu Kelompok Menabung SEROJ

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH)

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative).  Data obtained by interview, observation and documentation.  To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method.  The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed.  (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method.  It caused by the differences in the allocation of production costs and markup determination

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH)

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative).  Data obtained by interview, observation and documentation.  To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method.  The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed.  (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method.  It caused by the differences in the allocation of production costs and markup determination

SOSIALISASI PENGENALAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN MESJID BERDASARKAN PSAK NO. 45

Pengabdian Kepada Masyarakat ini berfokus pada tiga penyelesaian permasalahan khusus dan permasalahan prioritas. Permasalahan tersebut adalah sebagai berikut: 1) Para Pengurus mesjid tidak memiliki pemahaman tentang arti penting Laporan pertanggungjawaban pengurus mesjid. Sebagai pengurus mesjid mereka harus tahu bahwa bentuk pertanggungjawaban terhadap dana-dana yang masuk ke mesjid harus di pertanggungung jawabkan penggunaannya di hadapan jamaah; 2) Pengurus Mesjid tidak memiliki wawasan tentang dasar-dasar Akuntansi. Dalam pembuatan laporan keuangan. 3) Para pengurus Mesjid belum memiliki wawasan tentang pentingnya pembuatan laporan keuangan sebagai bentuk Pertanggung jawaban Pengurus Mesjid kepada masyarakat. Metode yang digunakan dalam PKM ini adalah metode wawancara pada saat survey lokasi, metode ceramah pada saat sosialisasi dan pengenalan prinsip-prinsip dasar akuntansi, dan PSAK 45, metode tutorial digunakan pada saat pelatihan penyusunan laporan keuangan mesjid sesuai dengan PSAK 45, dan metode diskusi pada saat Kegiatan tanya jawab. metode analisis deskriptif digunakan pada tahap pasca pelaksanaan dalam penyusunan laporan akhir PKM. Luaran pelaksanaan kegiatan mencakup: 1) Para pengelola mesjiid mampu menjelaskan kembali arti pentingnya laporan pertanggungjawaban pengurus mesjid terhadap jamaah. Para pengurus mesjid memahami Pengertian, tujuan, prinsip, manfaat, dan format laporan pertanggungjawaban; 2) Para pengelola mesjid mampu memahami dasar dasar akuntansi dan siklus akuntansi; 3) Para pengelola mesjid mahir menyusun laporan keuangan mesjid pada saat pelaksanaan kegiatan PKM. Peserta yang berperan serta dalam training/pelatihan adalah 25 orang. Peserta ini adalah Pengurus Mesjid Nurul Huda yang bersedia untuk dilatih. Waktu pelaksanaan pengabdian kepada masyarakat adalah kamis, Tanggal 25 Februari 2021 tepatnya jam 08.30–16.00 WIB. Kegiatan PKM berjalan sesuai dengan yang diharapkan dan peserta sangat antusias mengikuti sesi pelatihan. Hal ini terbukti pada jumlah kehadiran lebih dari 95 persen dari jumlah yang ditargetkan oleh tim pengabdi