48 research outputs found

    Sosialisasi Dan Edukasi Software Accounting Dalam Pencatatan Laporan Keuangan Pada Bmt Dmi Kota Pekanbaru

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    Islamic financial institutions or can be called interest-free banks are finance/banking whose operations and products are developed based on the arguments of the Qur'an and the Hadith of the Prophet SAW. Islamic financial institutions are banks whose working mechanism uses a profit-sharing system. Currently IAI (Indonesian Accounting Associations) has issued a statement of financial accounting standards (PSAK) which regulates Islamic Financial Accounting. The purpose of this activity is to provide knowledge and insight to readers about the role of the importance of accounting software in sharia cooperatives in recording their financial statements in the era of all-technology at this time, the role of technology in each activity is greatly assisted, for that it is necessary to have good socialization related to software Accounting in Sharia cooperatives. And help the BMT DMI in Pekanbaru. As for the target, the members/managers of the sharia cooperative BMT DMI Pekanbaru City understand and understand Accounting Software which can facilitate managers in recording financial statements properly and correctly. This activity will greatly assist the management of BMT DMI to run the program and its financial system. The result is that Accounting Software can help BMT DMI in doing accountin

    Peran Software Acounting Dalam Memajukan Penyusunan Laporan Keuangan di BMT DMI Kota Pekanbaru

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    Lembaga keuangan syariah merupakan Lembaga yang dalam aktivitasnya, baik dalam penghimpunan dana maupun dalam rangka penyaluran dananya, memberi dan mengenakan imbalan atas dasar prinsip syariah yaitu jual beli dan bagi hasil. Lembaga keuangan syariah (LKS) Lembaga keuangan syariah (LKS) terdiri dari dua  kelompok lembaga, yaitu lembaga keuangan berbentuk bank  dan lembaga keuangan berbentuk nonbank. Lembaga keuangan  yag berbentuk bank mencakup Bank Umum Syariah (BUS) dan  Bank Pembiayaan Rakyat Syariah (BPRS). Swdangkan lembaga  keuangan yang bukan berbentuk bank adalah Unit Usaha  Syariah (UUS) dan Bait al Mal wa Tamwil (BMT). Tujuan dari kegiatan ini adalah untuk memberikan pengetahuan dan wawasan kepada para pembaca tentang pentingnya peran Software Accounting Dalam Memajukan Penyusunan Laporan Keuangan Di Bmt Dmi Kota Pekanbaru.Dalam pencatatan laporan keuangannya, di era serba teknologi pada saat ini sangat terbantu sekali peran teknologi pada tiap kegiatan, untuk itu sangat diperlukan sekali adanya software accounting pada koperasi syariah saat ini dan juga dapat membantu pihak Bmt Dmi Kota Pekanbaru dalam melakukan pencatatan serta pembukuan pada laporan keuanganny

    AKUNTABILITAS TRANSPARANSI DAN PENGAWASAN TERHADAP PENGELOLAAN ALOKASI DANA DESA

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    This study aims to determine the effect of accountability, transparency and supervision on the management of village fund allocations in the Kamang Baru sub-district and to determine the accountability, transparency and supervision of the management of village fund allocations in Nagari Sungai Botuang. The population in this study is the nagari government apparatus in the Kamang Baru sub-district. Consisting of 50 samples from each nagari apparatus totaling 10 respondents. The sampling method in this study was purposive sampling for quantitative and interviews using triangulation techniques. This study uses a mixed method (mix method) a combination of 2 approaches at once (quantitative & qualitative) using an explanatory sequential design. The analytical method used is multiple linear regression analysis using SPSS version 22 (quantitative) and data validity assurance techniques (qualitative). Based on the results of the study, it was concluded that the accountability variable had no effect on the management of village fund allocations and transparency and supervision had an effect on the allocation of village funds

    AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH

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    This research aims to examine wether there is an influence between organizational commitment, organizational culture, training and leadership style on the performance accountability of local government agencies. The data in this study are primary data obtained from questionnaires distributed directly to respondents. The data analysis model used is multiple linear regression. The results of the research organizational commitment influences the performance accountability, organizational culture influences the performance accountability, training influences the performance accountability, and leadership style influences the performance accountability

    ANALISIS BIAYA TETAP (STUDI KASUS PADA TOKO PINOCHIO DI DURI)

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    this research was conducted at the Pinochio Shop where this Pinochio shop sells baby gear, towels and sheets. The purpose of this study is to determine the calculation of fixed costs, namely the cost of building rent, electricity costs and employee salary costs for one month and one year. This research data was collected through interviews and literature study. Furthermore, the data were analyzed using qualitative and quantitative methods. While the calculation method used in this study is fixed costs. Based on the results of the study, even though there were no sales and no matter how many sales will still be issued. Fixed costs are static, these costs will still be spent even if not many activities

    Pengaruh Good Governance, Kompetensi dan Pengendalian Akuntansi terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Kampar

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    The government's performance is measured so that it can be seen how the government carries out what it is responsible for. The issue of local government performance is in the public spotlight because it has not shown good results that are felt directly by the community. Researchers took 25 OPDs of Kampar Regency as research objects. The purpose of this study was to determine whether Good Governance, Competence, and Accounting Control affect the Performance Accountability of Government Agencies. Collecting data using research instruments, data analysis is quantitative or statistical, with the aim of testing the hypothesis that has been set. The data analysis technique used Multiple Regression Analysis. The results of the validity test on each variable in this study are valid. The value of r-count greater than r-table is 0.304, so that r-count> r-table and the variables used are declared reliable. The normality test value is above 0.05 so that the residual is declared normal. In the F test, the significance is 0.00 or smaller than 0.05, it can be said that the regression equation is fixed. Partially that Good Governance and Accounting Control does not, while Competence have a significant influence significantly influence the Performance Accountability of Government Agencies in Kampar Regency

    FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING: STUDI EMPIRIS PADA RSUD ARIFIN AHMAD PEKANBARU

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    Penelitian ini sangat membantu berbagai pihak, salah satunya memotivasi pegawai agar berani dalam pelaporan tindak kecurangan, dalam mengetahui faktor-faktor yang mempengaruhi niat untuk melakukan whistleblowing. Penelitian ini dilakukan pada RSUD Arifin Achmad, dimana lokasi penelitian merupakan lokasi dimana terjadinya kasus kecurangan tersebut. tujuan jangka panjang nya adalah sebagai evaluasi dan masukan kedepannya untuk pihak RSUD Arifin Achmad. Penelitian ini dalam pengumpulan data menggunakan kuisioner yang di sebar kepada staff/karyawan RSUD Arifin Achmad Kota Pekanbaru yang sudah memenuhi kriteria sampel dan  dengan jumlah sampel yang didapat sebanyak 135 orang. Analisis ini dilakukan dibantu dengan program Statistical Product and Service Solutions (SPSS)Ver. 21 for Windows.Hasil dari penelitian ini menujukkan bahwa Lingkungan Etika, Pemberian Reward dan Sifat Machiavellian berpengaruh terhadap niat untuk melakukan Whistleblowing di Rumah Sakit Umum Daerah ( RSUD) Arifin Achmad Kota Pekanbaru.

    FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN PASAMAN

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    This study aims to determine the influence of the factors that influence the absorption of the budget in the Pasaman Regency Government. The population in this study were all Regional Apparatus Organizations in the Pasaman Regency Government which consisted of 40 OPD. Sources of data used in this study is primary data and data collection is done directly by using a questionnaire. The research method used is a quantitative method with multiple linear regression analysis. The variables in this study consisted of 3 independent variables (independent) and the dependent variable (dependent). The 3 independent variables are the quality of human resources (X1), budget planning (X2), and procurement of goods and services (X3), while the dependent variable is budget absorption (Y). The results of this study indicate that partially the quality of human resources, budget planning, and procurement of goods/services has a positive and significant effect on the absorption of the Pasaman Regency Government's budget

    The Accountability of Regional Financial Management A mid Covid-19 Pandemics (Study at Riau Province Government)

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    This research aims to identify the factors that influence the accountability of regional financial management amid pandemics. Specifically, this research is focused on the influence of internal control systems, and financial report accessibility towards the accountability of regional financial management amid the pandemics of Covid-19. 87 government’s employees of Riau Province are involved as samples, who are directly elaborated in regional financial report management, namely Head of Department/Agency, Head of Sub-Division in Financial, Head of Sub-Division in Program, Planning, and Report. Primary data, in the form of research respondent’s perceptions (subject) through survey, are required for research data. Data collection employs a direct survey with a questionnaire as the selected instrument. The quantitative method is utilized as the research method. For data analysis, Statistical Product and Service Solutions (SPSS) Version 25 is used. Based on the result of the research, it is revealed that the internal control system and financial reports accessibility, partially have a positive and significant influence on the accountability of regional financial management
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