scholarly journals Model Aplikasi Sistem Informasi Akuntansi Realisasi Anggaran Pada SMAN 1 Banjaran

2018 ◽  
Vol 3 (1) ◽  
pp. 275-287
Author(s):  
Regine Berlian Pratama
Keyword(s):  
System Development ◽  
Educational Institution ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Accounting Information System ◽  
Balance Sheets

SMAN1 Banjaran which is addressed at Jl. Ciapus No. 7 Bandung Regency is educational institution. At the time of conducting the research, the researcher found the Administration section where there was a treasurer and so on. At SMAN 1 Banjaran it has been computerized, namely by using Microsoft Excel and Word but has not used hyperlink facilities, so that there is a repeat input process. And in making financial reports that are still not in accordance with existing standards. The researcher conducts research in the financial section, namely in the part of the BOS Fund (Student Operational Assistance). So the researcher conducted a study entitled "Accounting Information System Application Model Budget Realization At SMAN 1 Banjaran" In this study the research design used was descriptive analysis, survey, primary data and also secondary data with the type of research used was quantitative, with a system development model use quantitative. The author uses iterations to structure the development of the system. The system design model used by the writer is context diagrams, data flow diagrams, data dictionaries, document flow charts, normalization and entity diagram relationships. Researchers try to make financial statements that are in accordance with the accounting cycle starting from making evidence of transactions, journals, ledgers, balance sheets, and financial statements realization of the budget.

scholarly journals Implementation of Democratic Leadership Style and Transformational Head of Madrasah in Improving The Quality

2021 ◽  
Vol 6 (1) ◽  
pp. 14-26
Author(s):  
Aulia Diana Devi ◽  
Subiyantoro Subiyantoro
Keyword(s):  
Leadership Style ◽  
Educational Institution ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Academic Programs ◽  
Data Sources ◽  
Primary Data ◽  
Quality Of Education ◽  
Democratic Leadership

The management of educational institutions or organizations is a very important issue in the world of education. Because the success of an educational institution depends on the leadership of the head of the madrasah. This research aims to find out the implementation of democratic leadership style and transformational head of Madrasah in MAN 1 Tulang Bawang Barat Lampung province. The method used is a descriptive analysis using a qualitative approach. This study uses primary data sources obtained through interviews and secondary data sources obtained through online media. The results showed that the ability of the principal to implement the vision and mission in improving the quality of education in MAN 1 Tulang Bawang Barat can be seen from the behavior of the principal in carrying out the preparation of the school's vision and mission with a joint discussion, the creation of an education program guided by the quality standards of education, and promoting civility, as well as mobilizing school residents to participate in improving the quality of education. The ability of the principal to communicate effectively in improving the quality of education in MAN 1 Tulang Bawang Barat is reflected in the principal's behavior in cultivating a disciplined lifestyle and interacting directly with school residents and in problem-solving through a system of discussions, meetings, or deliberations. then, the ability of the principal in developing academic and non-academic programs that can produce good quality for the school.

ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES

2018 ◽  
Vol 23 (3) ◽  
pp. 258-273
Author(s):  
Azhelia Syafira ◽  
Lana Sularto
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Flow Diagram ◽  
Primary Data ◽  
Design Stage ◽  
Analysis Tool ◽  
Accounting Information System ◽  
Analysis And Design

This research was conducted at Utama Aluminum Store which is a company engaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input, and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings. Keywords: Analysis, Accounting Information System, Cash Sales, Design

scholarly journals Strategies to Increase Market Share for Histopathological Equipment Products (Brand Sakura): Case Study in a Sole Agent Company

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Anton Sukoco ◽  
Yusak Anshori ◽  
Ana Toni Roby Candra Yudha
Keyword(s):  
Market Share ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Marketing Strategies ◽  
Primary Data ◽  
Group Discussions ◽  
Financial Reports ◽  
Sole Agent ◽  
Analysis Instrument

The purpose of this research is to evaluate marketing strategies that directly touch market leaders with to get marketing strategies to increase market share and become a market leader. This research uses qualitative and quantitative approaches. The analysis used was a descriptive analysis using the SWOT analysis instrument accompanied by IFAS and EFAS calculations. Data sources and types of research data consist of primary data and secondary data. Primary data were obtained from the results of focus group discussions, in-depth interviews, and questionnaires. Whereas secondary data was obtained from financial reports and relevant articles and literature. The results of the strategy enrichment using the SWOT analysis on the quantitative approach obtained that the company's position is in quadrant 3 namely WO quadrant with coordinates (-0.63; +1.47) so companies should implement a turnaround strategy, ie change their marketing strategy from direct hit to market leaders by improving after-sales service, improving the quality of their products, brand equity, support from top management and placing units in the Teaching Hospital. This research can provide practitioners with an overview in making strategic marketing decisions.

scholarly journals Analysis Of Accounting Information System In Merchantability Inventory With Fifo And Average Method At Pt. Main Dennis

2021 ◽  
Vol 2 (5) ◽  
pp. 1836-1840
Author(s):  
Dwi Kartinah
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Food Ingredients ◽  
Analysis Techniques ◽  
A Company ◽  
Computerized System

The author chose PT Dennis Utama as the object of research. PT Dennis Utama is a company that distributes food ingredients, namely rice. Researchers obtained primary data from interviews by the sales department of PT Dennis Utama and secondary data from literature studies using flowchart and descriptive analysis techniques. The analysis used is the FIFO and AVERAGE methods. The aim is to find out the results of the analysis of the merchandise inventory accounting information system at PT Dennis Utama with the FIFO and AVERAGE methods. The results of this study are in the form of flowcharts and descriptive results. Based on the results of the research that PT Dennis Utama uses the FIFO and AVERAGE methods which are quite good, there are only a few shortcomings, namely sometimes there is still a little buildup of goods so that merchandise is damaged and also the company has not implemented a computerized system in its company activities.

scholarly journals ANALISIS PELAPORAN KEUANGAN DI YAYASAN AS-SALAM MANADO (BERDASARKAN PSAK 45 DAN PSAK 101)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Wahyuningsih . ◽  
Herman Karamoy ◽  
Dhullo Afandy
Keyword(s):  
Financial Reporting ◽  
Analytical Method ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Primary Data ◽  
Non Profit ◽  
Economic Decisions

The financial statements are important media in the process of making economic decisions. There are several rules on the preparation of financial statements, one of which is the financial statements for non-profit entities and sharia entities. The purpose of this study is to analyze Financial Reporting As-Salam Manado Foundation in accordance with the concept of financial statements based on PSAK 45 and PSAK 101. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, the analytical method used is descriptive analysis. Based on the result of the research, it is concluded that the recording and presentation of the foundation's financial statements are still not in accordance with the applicable regulations, which are PSAK 45 and PSAK 101.Keywords: Non-profit Financial Statements

scholarly journals ANALISIS PERENCANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) KURNIAWAN, KUSMADI, DAN MATHEUS

2020 ◽  
Vol 8 (3) ◽  
pp. 237-244
Author(s):  
Hafifah Nasution ◽  
Lysa Nur Awalianti
Keyword(s):  
Audit Quality ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Statement ◽  
Primary Data ◽  
Audit Planning ◽  
Research Show ◽  
Public Accountant

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.

scholarly journals Study of Financial Accounting Phenomenology of Zakat Institutions

2020 ◽  
Author(s):  
Zuania Syahara ◽  
Puji Handayati
Keyword(s):  
Phenomenological Study ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Trust ◽  
High Potential ◽  
Financial Accounting ◽  
Primary Data ◽  
Financial Reports ◽  
First Choice ◽  
Management Institutions

The purpose of this study is to explore financial accounting in the zakat institutions of Malang city, in accordance with PSAK 109 as a guide in the accounting treatment. In Indonesia the majority of the population are Islamic, which has a high potential of zakat. The potential of zakat is not only on zakat fitrah but also on other types of zakat such as zakat maal, infaq and sedekah. Therefore, the acceptance of zakat in Indonesia has a high potential, if the management of funds perform well and transparently. Zakat institutions must make correct financial reports which are audited by public accountants. These audits bare particularly important to increase public trust in zakat management institutions. Therefore, IAI issued a regulation related to the accounting treatment of zakat, infaq and sedekah - PSAK 109. This is expected unify and simplify reporting methods. In addition, PSAK No. 109 aims to ensure that zakat management institutions comply with sharia principles.This study used a descriptive qualitative approach with a phenomenological study. Interviews were conducted with the heads of foundations and accountants at the zakat institution. The data analysis method use  primary data and secondary data. In which the data obtained directly from respondents regarding financial accounting treatment carried out at zakat institutions. Then, secondary data is also collected to support research documents from the institution. The results of this study found that YDSF Malang and LAZ Yatim Mandiri Malang carried out accounting treatment differently. It is divided into accounting in the receipt, expenditure and reporting of funds. The recognition and measurement of funds acceptance and expenditure is based on the guidelines of PSAK 109. However, the report of funds in the zakat institution in Malang in the form of financial statements have not been fully compliant with PSAK 109 terms of disclosure of funds. In the presentation of financial statements, it must be clear and accountable in accordance with those stipulated in PSAK No. 109. This will increase public trust in making the zakat institution in the city of Malang the first choice. Keywords: Treatment of Accounting, Financial Accounting, PSAK 109

scholarly journals Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

2021 ◽  
Vol 21 (2) ◽  
pp. 623
Author(s):  
Deni Saputra ◽  
Putri Intan Permata Sari ◽  
Agam Mei Yudha
Keyword(s):  
Data Storage ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports ◽  
Computer Based ◽  
Speed Accuracy

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

scholarly journals Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren

2020 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Dwi Sulistiani
Keyword(s):  
Focus Group ◽  
Human Resources ◽  
Group Discussion ◽  
Secondary Data ◽  
Boarding School ◽  
Financial Statements ◽  
Boarding Schools ◽  
Primary Data ◽  
Financial Reports ◽  
Single Entry

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

scholarly journals Analisis Penyusunan Laporan Keuangan Umkm Batik Jumput Dahlia Berdasarkan SAK-EMKM

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Diajeng Amatullah Azizah Rachmanti ◽  
Misrin Hariyadi ◽  
Andrianto Andrianto
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Tax Burden ◽  
General Description ◽  
Financial Reports ◽  
Financial Report ◽  
Profit Value

ABSTRACTThe purpose of this study is to find out what the financial statements of UMKM Batik Jumput Dahlia are. Analysis of Preparation of UMKM Financial Reports Batik Grass Dahlia Based on SAK-EMKM. The type of research used is a type of qualitative research. Based on the characteristics of the problem raised by the researcher, this research is clarified as descriptive qualitative research. The data used in this study are primary data obtained directly from MSMEs such as data from interviews with MSMEs as well as data in the form of information from diaries of cash in and cash out. While for secondary data obtained from books, journals, and internet that support this research. From the results of data analysis, the results of the study show that the financial statements of UMKM Batik Jumput Dahlia present the financial positions of 2016 and 2017 as of December 31, 2016, showing total assets of IDR 15,128,300, - as of December 31, 2017 showing total assets of IDR 11,125,200 - Profit The 2016 loss was a profit of Rp 2,087,100 while the Profit and Loss of 2017 was a profit of Rp 511,000, Notes to the Financial Report (CALK) presented a general description of Batik Jumput Dahlia MSMEs, a statement that the preparation of financial statements uses SAK EMKM as the basis for the preparation used, and accounting policies applied and presented in the financial statements of UMKM Batik Jumput Dahlia. In Batik Jumput Dahlia MSMEs there is no tax burden so the net profit value is still before the tax burden is reduced.Keywords                    : Analysis, MSME Financial Report, Batik Jumput.Correspondence          : [email protected] ABSTRAK             Tujuan penelitian ini untuk mengetahui seperti apa laporan keuangan pada UMKM Batik Jumput Dahlia. Analisis Penyusunan Laporan Keuangan UMKM Batik Jumput Dahlia Berdasarkan SAK-EMKM. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, maka penelitian ini diklarifikasikan sebagai penelitian kualitatif deskriptif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data berupa informasi dari catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa laporan keuangan UMKM Batik Jumput Dahlia menyajikan posisi keuangan tahun 2016 dan 2017 per 31 Desember 2016 menunjukkan total asset Rp 15.128.300,- sedangkan per 31 Desember 2017 menunjukkan total asset Rp 11.125.200,- Laba Rugi tahun 2016 nett profit Rp 2.087.100 sedangkan Laba Rugi tahun 2017 nett profit Rp 511.000, Catatan Atas Laporan Keuanga (CALK) menyajikan gambaran umum tentang UMKM Batik Jumput Dahlia, pernyataan bahwa penyusunan laporan keuangan menggunakan SAK EMKM sebagai dasar penyusunan yang digunakan, serta kebijakan akuntansi yang diterapkan dan disajikan dalam laporan keuangan UMKM Batik Jumput Dahlia. Pada UMKM Batik Jumput Dahlia belum ada beban pajaknya sehingga nilai laba bersihnya masih sebelum dikurangi beban pajak.Kata kunci                  : Analisis, Laporan Keuangan UMKM, Batik Jumput.Korespondensi             : [email protected]

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