The Key Success and Strategic Role of Accrual Based Accounting Implementation

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD) Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting

The Effect of Profitability, Independent Commissioner, Audit Committee, and Managerial Ownership on Disclosure of Islamic Corporate Social Responsibility

This study aims to determine the effect of profitability, independent commissioners, audit committees, and managerial ownership on the disclosure of Islamic Corporate Social Responsibility in health sector companies. This type of research is a quantitative study with a population of health sector companies listed on the Indonesian Sharia Stick Index (ISSI) in 2018-2020. Determination of the sample in this study using purposive sampling method with pretermined criteria, in order to obtain 13 of 23 companies in the health sector. The research period was 5 years, so that 39 samples were obtained. The analytical methods used include descriptive statistics, classical assumption test, multiple linear regression analysis test, and hypothesis test. The results show that simultaneously the variables of profitability, independent commissioners, audit committees, and managerial ownership have an effect on the disclosure of Islamic Corporate Social Responsibility. While partially, the independent commissioner variable has an effect on the disclosure of Islamic Corporate Social Responsibility in health sector companies listed. The variables of profitability, audit committees, and managerial ownership have no effect on the disclosure of Islamic Corporate Social Responsibility in health sector companies listed on the Indonesian Sharia Stock Index (ISSI) in 2018-2020

The Effect of Sustainability Report Disclosure on Company Value with Profitability as Moderating Variables in Indonesian Companies Asia Sustainability Reporting Award Recipient Rating

This study aims to determine the effect of sustainability report disclosure on firm value with profitability as a moderating variable in Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. In this study, the researcher uses a quantitative approach with a population of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. Determination of the sample in this study using purposive sampling technique, in order to obtain 13 of 67 companies. The research period was 3 years, so that 39 samples were obtained. The analytical method used is descriptive statistics, classical assumption test (residual normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), linear regression analysis test using the MRA method, and hypothesis testing (coefficient of determination test and t test). The results of the study show that the disclosure of sustainability reports does not significantly affect the value of companies in Indonesian companies that receive the Asia Sustainability Reporting Rating (ASSRAT) award in 2019-2021. The results of this study also show that profitability as a moderating variable can strengthen the relationship between sustainability report disclosures and the value of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award

PELATIHAN AKUNTANSI PESANTREN BERDASARKAN ISAK 35 BAGI PESANTREN DI JAWA TENGAH

Kegiatan pengabdian ini bertujuan untuk melatih pengelola pondok pesantren di Jawa Tengah agar dapat menyusun laporan keuangan yang sesuai dengan standar akuntansi keuangan yang berlaku ISAK 35. Pesantren mitra yang menjadi peserta pelatihan ini ada 10 pesantren yang tersebar di Kabupaten Kudus, Kabupaten Pati, Kabupaten Blora, Kabupaten Demak, Kabupaten Jepara, dan Kota Salatiga. Jumlah pengelola pesantren yang mengikuti pelatihan ini adalah 19 orang. Pemilihan mitra berdasarkan rekomendasi dari Rabithah Mahad Islamiyah NU (RMI-NU) wilayah Jawa tengah. Metode yang digunakan adalah ceramah, diskusi, dan studi kasus yang dikemas dalam kegiatan workshop. Luaran pengabdian ini adalah pengelola pondok pesantren dapat melakukan pembukuan dan menyusun laporan keuangan pesantren berdasarkan ISAK 35. Hasil pelatihan yang telah dilakukan menunjukkan kemampuan peserta meningkat dengan rata-rata nilai posttest 68 dari 19 orang yang mengikuti pelatiha

The Key Success and Strategic Role of Accrual Based Accounting Implementation

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD) Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting

Analisis Kesesuaian Perlakuan Akuntansi Murabahah Berdasarkan PSAK 102 di BMT Usaha Artha Sejahtera

This study aims to analyze murabahah accounting treatment at Baitul Mal wa Tamwil (BMT ) Usaha Artha Sejahtera which is adjusted to Pernyataan Standar Akuntansi Keuangan (PSAK) 102. The type of research used in this study is a qualitative research with a case study approach. The data used are primary data and secondary data. Data collection techniques used consisted of interviews and documentation. Test the validity of the data using triangulation techniques and sources. The results of research show that there is still accounting treatment that is not fully in accordance with PSAK 102, namely when there is recognition and measurement of murabahah assets BMT Usaha Artha Sejahtera does not recognize murabahah assets at the cost of goods, does not use certain formulas in determining murabahah margins, BMT Do not impose fines on customers but provide a letter of warning in accordance with the policy of the BMT. At the time of presentation of murabahah receivables are not presented in the balance sheet at the net realizable value, but integrated with other receivables as receivables and financing, deferred murabahah margin is not disclosed as a deduction from murabahah receivables, but is recorded as receivables and financing. and the BMT did not disclose the murabahah margin, but disclosed it together with other financing contracts as profit sharing for financing

TINGKAT LITERASI KEUANGAN SYARIAH PELAKU UMKM DAN PENGARUHNYA TERHADAP PERKEMBANGAN UMKM DI KECAMATAN JEPARA

This study aims to determine the level of financial literacy of MSME actors in Jepara District and analyze the influence of financial knowledge, financial behavior, financial attitude on the development of MSMEs on MSME actors in the trade sector and processing industry (food products, beverages, and services) in Jepara District. This study uses a quantitative approach using the questionnaire method in data collection. The population in this study were MSME actors engaged in the trade and processing industries (food products, beverages, and services) in Jepara District as many as 242 businesses. The samples studied were 75 respondents who were calculated using the Slovin formula. The data analysis technique used is multiple linear regression analysis. The research results obtained are financial knowledge, financial behavior and financial attitude have a positive effect on the development of MSMEs

KUNCI SUKSES DAN PERAN STRATEGIS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL

Penelitian dilakukan untuk menganalisis kesuksesan Pemerintah Kota Semarang dalam implementasi akuntansi berbasis akrual. Penelitian ini juga menganalisis respon pelaku implementasi terhadap peran strategis akuntansi berbasis akrual dalam transparansi dan akuntabilitas. Metode penelitian menggunakan pendekatan kualitatif dengan melalukan studi kasus pada Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Kota Semarang dengan cara mewancarai aktor kunci impelementasi. Hasil penelitian menunjukkan, keberhasilan implementasi akuntansi berbasis akrual Pemerintah Kota Semarang didukung oleh empat strategi utama yaitu komitmen pimpinan, pengembangan regulasi, pengembangan sistem informasi dan pengembangan sumber daya manusia. Adapun hambatannya dalam proses implementasi adalah SDM masih terbatas, dukungan teknologi informasi belum memadai, permasalahan aset tetap dan belum adanya petunjuk teknis bagi Pemda. Kesimpulan penelitian menunjukkan bahwa pelaku implementasi menunjukkan akuntansi berbasis akrual memiliki peran strategis dalam peningkatan transparansi dan akuntabilitas melalui pelaporan keuangan.The study focused on analysis of Semarang City Government's success in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang city government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. While the obstacles that occur in the implementation process is still limited human resources, information technology support is not adequate, the problem of fixed assets and the lack of technical guidance for local governments. Furthermore, based on the conclusions of the implementers shows accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.</p

Pemberdayaan Ekonomi Kreatif Melalui Daur Ulang Sampah Rumah Tangga

Penelitian ini bertujuan untuk menganalisis proses pemberdayaan ekonomi kreatif melalui daur ulang sampah pada Bank Sampah Karang Taruna Tunjung Seto Bae Kudus dan dampak sosial ekonomi dari keberadaan Bank Sampah karang Taruna Tunjung Seto Bae Kudus. Penelitian ini termasuk dalam jenis penelitian lapangan (field research) dan studi kasus dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan menggunakan teknik observasi, wawancara dan dokumentasi. Adapun uji keabsahan data dilakukan dengan uji kredibilitas melalui perpanjangan pengamatan, peningkatan ketekunan, triangulasi, menggunakan bahan referensi, analisis kasus negatif dan member check. Hasil dari penelitian ini menunjukkan bahwa Bank Sampah Karang Taruna Tunjung Seto memberdayakan masyarakat sekitar dengan mengadakan kegiatan daur ulang sampah menjadi barang kerajinan yang bernilai ekonomis. Dimana tahapan pemberdayaan yang berlaku di Bank Sampah Karang Taruna Tunjung Seto meliputi penyadaran, pengorganisasian, kaderisasi, dukungan teknis dan pengelolaan sistem. Dampak ekonomi yang ditimbulkan akibat keberadaan Bank Sampah Karang Taruna Tunjung Seto yakni terciptanya gerakan ekonomi kreatif melalui pembuatan kerajinan dari bahan dasar sampah. Dari kegiatan ini keuntungan finansial yang mampu dicapai adalah sebesar Rp. 20.150.000 pada tahun 2018.