PEMBINAAN DAN PELATIHAN TATA KELOLA ADMINISTRASI DAN KEUANGAN PADA BUMDES MULIA JAYA ABADI DESA RESAM LAPIS

Tujuan kegiatan pengabdian ini adalah untuk memberikan pembinaan dan pelatihan tata kelola administrasi dan keuangan pada BumDes Resam Lapis. Kegiatan ini diusulkan atas permintaan dari Direktur BumDes Mulia Jaya Abadi yaitu Bapak Muhammad Fariz disampaikan pada Focus Group Discusssin (FGD) pada tanggal 28 April 2021 di kantor P3M Polbeng. Kegiatan ini diharapkan akan mendapatkan pengetahuan, pemahaman dan kemampuan mengelola dan mencatat laporan keuangan BumDes bagi pengurus operasionalnya. Target kegiatan ini adalah seluruh pengurus BumDes Mulia Jaya Abadi Resam Lapis. Metode yang digunakan adalah pembinaan dan pelatihan. Luaran kegiatan (Output) adalah terselenggaranya kegiatan pembinaan dan pelatihan tentang tata kelola administrasi dan laporan keuangan BumDes dan unit usahanya, serta sosialisasi hasil program dalam seminar atau media. Dampak (outcome) kegiatan ini adalah meningkatnya pengetahuan dan keterampilan dalam mengelola administrasi dan pencatatan laporan keuangan BumDes Mulia Jaya Abadi Resam Lapis, dan terjalinnya hubungan harmonis antara Polbeng dan masyarakat.Kata Kunci:  Administrasi, Keuangan, BumDes

Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis

This study aims to determine the DID assessment criteria that were successfully obtained, the implementation of DID, the effectiveness of DID, and the impact of DID in supporting certain performance achievements in Bengkalis Regency. The type of data used in this study is qualitative data. Research data obtained from BPKAD Bengkalis Regency. The data collection techniques in this research are interviews and document studies. The results obtained are that the DID assessment criteria have not been fully achieved in Bengkalis Regency. The implementation of DID in Bengkalis Regency is carried out properly according to applicable regulations and is used in accordance with regional needs and priorities. The effectiveness of DID in Bengkalis Regency is quite effective. This can be seen from the measurement of the effectiveness of DID using the resource approach, the process approach, and the goals approach. DID has not yet given a better impact in supporting the achievement of certain performances in Bengkalis Regency

Dampak Program CSR Binaan PT Pertamina RU II Sungai Pakning: Analisis Social Return on Investment (SROI) dan Sensitivitas

The purpose of this study is to see the impact of the CSR program of PT Pertamina RU II Sei Pakning through the analysis of Social Return on Investment and sensitivity. This research is descriptive quantitative by utilizing primary and secondary data. Primary data consists of data obtained from processing observational data and secondary data obtained from various literature sources. Based on the results of the SROI calculations for the four programs, it can be concluded that the social investment made for each program is feasible because all programs have a positive SROI score (more than 1) during the program implementation plan. In accordance with the results of the SROI calculation analysis, four programs from PT Pertamina RU II Sungai Pakning have generated benefits that are greater than the program costs. However, there are still opportunities to increase and expand the scope of benefits from the four programs

PEMODELAN KERUSAKAN MESIN BUBUT UNTUK ESTIMASI BANYAKNYA JUMLAH KERUSAKAN DAN ESTIMASI BIAYA PERAWATAN MESIN BUBUT DENGAN MEMPERHATIKAN FAKTOR INFLASI DITINJAU DARI ASPEK AKTUARIA

The purpose of this research is to determine the Distribution Failure of Krisbow KW15-979 Machine Tool and also to determine the estimated cost of replacement of machine parts by taking into account the inflation factor, and to predict whether it is profitable or not if the lathe repair service is offered to a company that offering repair and maintenance services insurance of lathe. From the data obtained, the probability distribution of engine failure of Krisbow KW15-979 is Weibull distribution with Parameter scale (α) of 2.9868 in the calendar age is year, while the form parameter (β) is 1.6817 and the distribution of component replacement cost is obtained with normal distribution with parameters σ = 73607,0 μ = 1.2439E + 5. From the calculation and analysis of data for the first ten years  buying insurance for the lathe maintenance service is not needed  because expense cost is small and estimated amount of failure also small and there is also a minor damage can be handled by laboratory manpower of State Polytechnic of Bengkalis to repair and maintenance .so, when the lathe insured in the first year to the company that offers maintenance and repair insurance virgin lathe considered unprofitable

Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis

This study aims to determine the DID assessment criteria that were successfully obtained, the implementation of DID, the effectiveness of DID, and the impact of DID in supporting certain performance achievements in Bengkalis Regency. The type of data used in this study is qualitative data. Research data obtained from BPKAD Bengkalis Regency. The data collection techniques in this research are interviews and document studies. The results obtained are that the DID assessment criteria have not been fully achieved in Bengkalis Regency. The implementation of DID in Bengkalis Regency is carried out properly according to applicable regulations and is used in accordance with regional needs and priorities. The effectiveness of DID in Bengkalis Regency is quite effective. This can be seen from the measurement of the effectiveness of DID using the resource approach, the process approach, and the goals approach. DID has not yet given a better impact in supporting the achievement of certain performances in Bengkalis Regency

Peran Mata Kuliah Etika Profesi Terhadap Perkembangan Perilaku Etis Mahasiswa

This study aims to determine: 1) the role of professional ethics course in the development of student ethical behavior 2) the development of ethical behavior of student after taking professional ethics courses 3) different in the development of ethical behavior of younger students and older students. The sample in this study were 160 students of the Public Financial Accounting study program at the Bengkalis Polytechnic.Data collection techniques is questionnaires and documentation. The type of research is descriptive quantitative. The data analysis methods is regression analysis, descriptive statistics, and the Mann-Whitney test with the help of the SPSS version 25 program. The result showed that: 1) the role of professional ethics courses has a positive effect on the development of ethical behavior 2) The development of ethical behavior of student after taking professional courses is in the fairly good category 3 there is no difference in the development of ethical behavior of younger students with older students

Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community

Pengaruh Manajemen Laba terhadap Perencanaan Biaya Modal Ekuitas dengan Return On Assets (ROA) sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI

Penelitian ini bertujuan untuk mengetahui apakah manajemen laba berpengaruh terhadap perencanaan biaya modal ekuitas pada Perusahaan Manufaktur periode 2013-2017 dan untuk mengetahui apakah Return On Assets (ROA) mampu memoderasi hubungan antara manajemen laba terhadap biaya modal ekuitas pada Perusahaan Manufaktur periode 2013-2017. Penelitian ini baru pertama dilakukan karena menggunakan pendekatan kuantitatif dengan menggunakan data laporan keuangan yang terdaftar di Bursa Efek Indonesia sebagai data sekunder. Pengolahan data menggunakan program SMART PLS Versi 3.0. Data laporan keuangan yang digunakan adalah laporan keuangan Perusahaan manufaktur dari tahun 2013-2017. Teknik sampel yang digunakan adalah purposive sampling sehingg sampel yang digunakan sebanyak 18 Perusahaan. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh terhadap perencaanaan biaya modal ekuitas dan Return On Assets (ROA) tidak mampu untuk memoderasi hubungan antara manajemen laba terhadap perencanaan biaya modal ekuitas

NEED ANALYSIS ON ENGLISH FOR ISLAMIC ECONOMICS DEPARTMENT STUDENTS AT UIN ALAUDDIN MAKASSAR

This research aims to find out the present situation needs of English and the target situation needs of English for Islamic Economics department students at UIN Alauddin Makassar. The research design used in this study was survey method, the data were obtained  from the students’ need. This study involved 59 respondents which consists of 52 students of the 2nd semester batch 2019, 2 lecturers, 1 expert and 4 graduates, from Islamic Economics department at UIN Alauddin Makassar. In collecting the data, the instrument was used  the questionnaire for students, graduates, lecturers, expert, and used interview. The collection of the data was done by distributing the questionnaires to the participants to identify the students’ need in Islamic Economics and interview guideline to find additional data. The researcher involved four activities; observing English teaching and learning process, giving questionnaires, analyzing and describing the obtained data, and calculating the percentage of questionnaires. The findings revealed of this research showed the students present and target situation needs. First, Present situation analysis consisted of  level ability, English skill and component, topic, then problem in learning English. Level ability needed by the students was reading. English skills and component needed most by the students was grammar. The topics  that students needed was alms. Meanwhile, most of the problem that students have based on questionnaires was the students lack of learning strategies in English. Second, target situation analysis consisted of learning preference and learning purposes. Learning preference that was needed the most by students was using film or video in learning process. Furthermore, learning purposes that was mostly chosen by students was future career in learning English

Analisa Dan Perancangan Sistem Informasi Akuntansi Zakat Penghasilan Pegawai Negeri Sipil

This research aims to analyze and design a zakat accounting information system at the Bengkalis District National Amil Zakat Board which is not well systemized. At the same time to design the management of income zakat for Civil Servants of Bengkalis Regency in accordance with the Bengkalis Regency Regional Government's plans regarding Regional Regulations on Zakat. Data collection techniques used were observation, interviews, documentation and literature study. In carrying out system design activities database design techniques, system design and user interface design are used. With this system design is able to answer the needs of the general public, especially for Civil Servants in Bengkalis Regency and provide transparency in the management of zakat, infaq and alms funds through financial reports that can be accessed by the public