bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA
Authors: Ipahsari Sri Wahyu , Maqsudi Achmad 
Published: July 2020

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP
ANALISIS LAPORAN KEUANGAN GUNA MEMPREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ( PT XL Axiata Tbk dan PT Indosat Tbk )
Authors: Ridwan Putri Fitria , Hardi Meiril 
Published: July 2020

ABSTRACTThis study aims to determine the potential bankruptcy using the Altman Z-Score in the telecommunications company listed on the Indonesia Stock Exchange (BEI). Because telecommunications taking an important role in everyday life, both in terms of day-to-day telecommunications as well as in terms of business. Selected objects to do this research is PT XL Axiata Tbk and PT Indosat Tbk, which is two telecommunications company that is developing and steal the attention of consumers at the moment. The method of the research is to analyze the company's financial statements using analysis tools Altman Z-Score. Use of Altman Z-Score aims to be able to know or predict the financial condition perusahaa, because of the financial statements and the calculation of Altman Z-Score can be known, whether the company experienced financial difficulties in the future or not. Z-Score analysis model using five variables that represent liquidity ratio (X1), profitability (X2 and X3), activity (X4 and X5) and the data used are the financial statements for 2011-2013 were obtained through the site Indonesian Stock Exchange (BEI ) is www.idx.co.id. With the formulation of the Z-Score = 1.2 1.4 X1 + X2 + X3 3.3 +0.6 + 1.0 X4 X5 with the assessment criteria Z-Score> 2.99 categorized as a very healthy company, 1.81 <Z-Score <2.99 were in gray area so the chances saved and the possibility of bankruptcy. From the analysis, based on calculations that have been made to the financial statements that PT XL Axiata Tbk and PT Indosat Tbk during the period 2011-2013 experienced financial condition is said to be bankrupt due to the calculation results Z-Score PT XL Axiata Tbk in 2011 1.23, year in 2012 and 1.29 in 2013 to 0.87 while for PT Indosat Tbk in 2011 was 0.46, in 2012 and 0.47 in 2013 to 0.25. With the results of the Z-Score <1.81, which indicates that the company entered into the category bangkut or companies experiencing very serious financial difficulties. Then the company should improve financial performance by reducing the debt and increase equity by utilizing available assets. Keywords: Financial Statements, Bankruptcy and Z-score
PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014
Authors: Asmoro Agung Budi , Hariyanto Sugeng 
Published: July 2020

ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control
ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) TERHADAP PENGGUNAAN DANA ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) DI DESA TULUNGREJO KECAMATAN DONOMULYO KABUPATEN MALANG TAHUN 2015
Authors: Sofa Devi Maya , Hidayat M. Taufiq 
Published: July 2020

ABSTRACTThis study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)
Authors: Robiah Lailatul , Amiranto Jianto B. 
Published: July 2020

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP
PERANAN AUDIT OPRASIONAL DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI SYSTEM PENJUALAN PADA PERUSAHAAN PT. ANDALAN FINANCE
Authors: Rohmatin Rohmatin , Widiastoeti Hendy 
Published: July 2020

ABSTRACTBased on the test results and a discussion of the operational audit role in improving the effectiveness and efficiency of the sales system in PT. Mainstay of Finance, the researchers can summarize that the effectiveness and efficiency of sales amounted to 96.00%, the value can answer the problem formulation and may imply that the sales activity in the mainstay Finance "Highly effective" although there are some findings that should be corrected. Thus the results of this study can be answered from the results of audits of product marketing. Results of audits found several weaknesses which should be a concern of management in the future. The downside to this is are No system better dokomentasi the mainstay penjulan finance and No atauran strong employee. The overall weakness of the case, then given the recommendation as a corrective or remedial measures that can be taken to improve the management of these weaknesses. Recommendation: The Company determines the SOP (standard Operating Procedure) for each of the divisions that exist in the branch in writing in SK. The company must have a good sales documentation and easily understood by all divisions and have a good document security. The Company regularly obliged to make improvements to the program of sales over a couple of problems that often terjadaji. The company made the SOP regarding employees' contained in the decree recruitment written and clear. Key: audits, SOP, system, sales
ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI PERSIMPANGAN UNDANG – UNDANG PERKOPERASIAN (Telaah kritis keterterapan ETAP dalam Pelaporan Keuangan Koperasi)
Authors: Bayangkara IBK 
Published: July 2020

ABSTRACT This study aims to examine the adequacy of SAK ETAP as a cooperative financial reporting standard in Indonesia. With a literature study approach, the authors examine the ability of SAK ETAP in meeting the provisions of Law No. 25 of 1992 concerning Cooperatives, as well as comparing them to PSAK 27 concerning Cooperatives that have been revoked. This research found that to date SAK ETAP has not been able to meet the provisions of Law No. 25 of 1992 in cooperative financial reporting because it does not explicitly present members' economic promotion reports, which is very important information that must be presented to users of cooperative financial statements. This is a new finding because research on the adequacy of SAK ETAP as a cooperative financial reporting standard has never been done before. The results of this study have implications for the obligations of the IAI Standards Board to immediately adjust SAK ETAP to be able to meet the needs of users of cooperative financial reports on relevant information as a basis for making decisions. Keywords: ETAP, Cooperatives, Financial Statements, Act 25 1992, Promotion of Members' Economy
PENGARUH PELATIHAN, INSENTIF, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. UNITED INDO SURABAYA
Authors: Septaviandri Nadia 
Published: July 2020

Dengan semakin tingginya tingkat persaingan dalam industri otomotif PT. United Indo Surabaya memberikan pelatihan secara rutin pada bagian workshop / bengkel. Selain pelatihan, untuk memberikan rasa aman atas resiko - resiko pekerjaan yang ada, PT. United Indo Surabaya memberikan insentif bagi para karyawanya. PT. United Indo Surabaya juga memiliki lingkungan kerja yang dapat memacu semangat kerja karyawannya dengan begitu karyawan akan memiliki kinerja yang baik dan perusahaan dapat mencapai tujuan dengan efekif. ketiga variabel tersebut berpengaruh terhadap kinerja karyawan PT. United Indo Surabaya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pelatihan, insentif dan lingkungan kerja terhadap kinerja karyawan. Populasi penilitan ini sebanyak 30 karyawan dan sampel diambil dengan menggunakan sampling jenuh. Data dikumpulkan melalui kuesioner yang disebarkan kepada 30 karyawan. Teknik pengujian data penelitan ini meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji f, uji T, uji dominan, dan regresi linier berganda dan koefisien determinasi. Hasilnya adalah Pelatihan secara parsial berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya. Insentif secara parsial berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya. Lingkungan Kerja secara parsial berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya. Pelatihan, Insentif dan Lingkungan Kerja secara simultan berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya.Kata Kunci : Pelatihan, Insentif, Lingkungan Kerja, dan Kinerja Karyawan.
ANALISIS PENDAPATAN USAHATANI DAN EFISIENSI KELEMBAGAAN PERTANIAN PADI ORGANIK DAN ANORGANIK DI DESA LIMBANGAN KECAMATAN SUKARAJA KABUPATEN SUKABUMI
Authors: Apriani Mira , Nahraeni Wini , Yusdiarti Arti 
Published: July 2020

Padi organik menghasilkan beras yang memiliki keunggulan dibandingkan dengan beras dari padi anorganik. Keunggulan beras organik antara lain: relatif aman untuk dikonsumsi karena tidak mengandung residu kimia, teksturnya lebih pulen, dan masa simpannya lebih lama, sehingga permintaan dan harga beras organik meningkat. Penelitian ini bertujuan untuk mengetahui pendapatan usahatani padi organik dan anorganik, persepsi anggota terhadap kelompok tani dan menghitung biaya transaksi. Pengumpulan data dilaksanakan pada bulan Juni 2019 di Desa Limbangan Kecamatan Sukaraja Kabupaten Sukabumi. Jumlah petani sampel sebanyak 20 orang petani padi organik (Kelompok Tani Ciloa) dan 30 orang petani padi anorganik (Kelompok Tani Subur Tani) yang dipilih secara acak sederhana. Metode analisis yang digunakan adalah analisis pendapatan, R/C, uji beda, skala Likert dan analisis biaya transaksi untuk mengukur efisiensi kelembagaan. Hasil penelitian menunjukkan bahwa pendapatan padi organik lebih tinggi dari pendapatan padi anorganik dengan perbandingan R/C sebesar 1,48 dan 1,13. Persepsi petani baik padi organik maupun anorganik terhadap peran kelembagaan kelompok tani dinilai sudah baik terutama dalam hal menyelesaikan konflik, interaksi antar anggota kelompok tani dan bebas mengeluarkan pendapat. Namun dipersepsikan kelompok belum dapat berperan untuk dapat meningkatkan pendapatan setiap musim, dan akses informasi masih lemah. Rasio biaya transaksi terhadap penerimaan Kelompok Tani Ciloa dan Subur Tani sebesar 0,23 dan 0,51. Hal ini menunjukkan bahwa kelembagaan Kelompok Tani Ciloa (untuk padi organic) relatif lebih efisien. Perlu peningkatan peran kelompok dalam hal akses terhadap informasi dan pasar, dan mengurangi biaya transaksi untuk meningkatkan efisiensi kelembagaan kelompok tani. Kata kunci : R/C, Skala Likert, Biaya Transaksi, Efisiensi Kelembagaan
ANALISIS KELAYAKAN USAHA PENGOLAHAN KOPI ROBUSTA (Coffea canephora) PADA KELOMPOK TANI HUTAN (KTH) CIBULAO HIJAU DI DESA TUGU UTARA KECAMATAN CISARUA KABUPATEN BOGOR
Authors: Rohmah Siti , Miftah Himmatul , Yusdiarti Arti 
Published: July 2020

ABSTRAKKopi merupakan tanaman perkebunan yang memiliki peranan cukup penting bagi negara Indonesia. Kelompok Tani Hutan (KTH) Cibulao Hijau merupakan KTH yang melakukan pengolahan kopi spesialti salah satunya kopi robusta dari cherry merah sampai dalam bentuk green bean, roasted bean dan kopi bubuk. Penelitian ini bertujuan untuk mengetahui kelayakan non finansial dan finansial serta sensitivitas pada usaha pengolahan kopi robusta. Metode penelitian menggunakan purposive sampling. Responden dalam penelitian berjumlah 6 orang. Data dianalisis menggunakan analisis kualitatif dan analisis kuantitatif. Analisis kelayakan menggunakan kriteria kelayakan investasi yang meliputi NPV, IRR, PI dan DPP. Hasil dari analisis non finansial menunjukan bahwa dari aspek pasar, teknis, manajemen dan sumberdaya manusia serta dampak sosial ekonomi lingkungan layak dijalankan. Hasil analisis kelayakan finansial pada penelitian ini menunjukkan bahwa kriteria penilaian investasi yang meliputi NPV sebesar Rp 1.042.607.480 yang berarti layak dijalankan karena NPV lebih dari 0. IRR sebesar 301%. PI sebesar 16,19 yang berarti setiap pengeluaran Rp 1,00 maka keuntungan yang diperoleh sebesar Rp 16,19. Discounted Payback Period (DPP) selama 1 tahun 4,2 bulan yang berarti layak dijalankan sebab lebih pendek dari umur ekonomis usaha yaitu sekitar 8 tahun. Analisis sensitivitas dengan pendekatan switching value menunjukkan bahwa maksimum penurunan jumlah produk dan harga jual sebesar 30%, serta maksimum kenaikan harga bahan baku kopi sebesar 92%. Berdasarkan aspek finansial dan nonfinansial usaha pengolahan kopi robusta dinyatakan layak untuk dijalankan serta sebaiknya harus ada pendampingan yang intensif baik oleh instansi akademisi atau pemerintah dalam upaya meningkatkan kinerja KTH Cibulao Hijau supaya dapat memaksimalkan produktivitas dalam usaha pengolahan kopi.Kata Kunci : Kopi, Spesialti, KTH, Analisis Kelayakan, Sensitivitas
ANALISIS KELAYAKAN INVESTASI USAHA TERNAK KAMBING PERAH PERANAKAN ETAWAH (Capra aegagrus Hircus) (KASUS DI KELOMPOK TERNAK DELIMA, DESA CIBALUNG KECAMATAN CIJERUK KABUPATEN BOGOR)
Authors: Abbas Sulaiman , Arsyad Apendi , Yusdiarti Arti 
Published: July 2020

Penelitian ini bertujuan untuk mengetahui keragaan, kelayakan, dan sensitivitas usaha ternak kambing perah Peranakan Etawah (Capra aegagrus Hircus). Penentuan lokasi dilakukan secara purposive dengan pertimbangan bahwa Desa Cibalung Kecamatan Cijeruk merupakan salah satu daerah yang masih berpotensi untuk peternakan kambing perah. Responden adalah pengurus dan anggota kelompok ternak Delima sejumlah 17 orang. Data dianalisis secara kualitatif dan kuantitatif. Analisis kualitatif digunakan pada kelayakan non-finansial, sedangkan analisis kuantitatif digunakan pada kelayakan investasi secara finansial. Hasil penelitian menunjukkan bahwa keragaan usaha ternak kambing perah Peranakan Etawah di kelompok ternak tersebut adalah : a) sumber modal yang digunakan sebagian besar berasal dari modal sendiri yang dihimpun sebagai modal kelompok; b) sebagian besar anggota tidak berprofesi sebagai peternak melainkan hanya pekerjaan sampingan; dan c) saluran pemasaran yang dilakukan adalah sebagian besar produk susu kambing dijual ke tempat pengolahan. Hasil analisis kelayakan finansial menunjukkan bahwa usaha ini dinyatakan layak dengan hasil kriteria penilaian investasi meliputi NPV sebesar Rp237.425.562, IRR sebesar 27,25 persen, PI sebesar 1,8, serta PP selama 4 tahun 4 bulan. Adapun kelayakan aspek non-finansial dinyatakan layak dengan persentase evaluasi jawaban 3,4, dan 5 lebih besar dari evaluasi jawaban 1 dan 2, yaitu pada aspek hukum 100 persen dinyatakan cukup layak, aspek pasar 57,6 persen dinyatakan layak, aspek teknis/operasional 79,5 persen dinyatakan layak, aspek manajemen 51,3 persen dinyatakan layak, aspek sosial 44 persen dinyatakan sangat layak, dan aspek dampak lingkungan 92 persen dinyatakan sangat layak. Analisis sensitivitas menunjukkan bahwa maksimum penurunan produksi susu kambing sebesar 93,83 persen, harga jual susu kambing sebesar 93,76 persen, dan harga jual kambing sebesar 80,5 persen.Kata kunci : NPV, IRR, PI, PP, Sensitivitas.
The BEHAVIOR ACCOUNTING AS A HISTORY : PERSPECTIVE SINGLE AND DOUBLE ENTRY BOOKKEEPING
Authors: Yandari Aprilya Dwi 
Published: July 2020

At this writing has the purpose of how accounting behavior viewed in terms of history if there is accounting treatment with the perspective of single and double entry bookkeeping. The type of research carried out in the study is descriptive, by describing the results of sources obtained from secondary data and documentation data collection techniques such as, articles, journals, books, and others. The results obtained were analyzed based on the accounting aspects of the behavior of accounting records and accounting processes using single and double entry bookkeeping. Based on the historical perspective, the use of single and double entry bookkeeping is an ethic in psychology that exists in human rights where individuals have a value of rights that is naturally a form of their existence as humans. One of them in accounting is the right of accounting behavior to find out information related within the scope of a company, government, or other organization. While the behavioral approach is based on positive ethics, where with ethical behavior can see a state of actual habits that govern people's behavior.
Keywords : history, single entry bookkeeping, double entry bookkeeping
PERAN TOKOH MASYARAKAT TERHADAP TRANSPARANSI PELAPORAN KEUANGAN DESA
Authors: Syahril Syahril , Hermanto Bambang 
Published: July 2020

Peran tokoh masyarakat di desa ketupat merupakan salah satu faktor yang paling mempengaruhi keberhasilan pembangunan maupun pengembangan masyarakat untuk mewujudkan pembangunan desa, serta mendorong transparansi pelaporan keuangan yang merupakan pemberian informasi keuangan secara transparan dan jujur kepada masyarakat yang berhak untuk mengetahui secara transparan dan menyeluruh atas pengelolaan, pelaporan, pertanggungjawaban dan pengawasan laporan keuangan desa yang berdasarkan peraturan pemerintah atau perundang-undangan. Tujuan penelitian untuk mengetahui peran tokoh masyarakat terhadap transparansi pelaporan keuangan desa di Desa Ketupat Kecamatan Raas Kabupaten Sumenep.
Metode penelitian kualitatif deskriptif dengan menggambarkan secara sistematis, akurat dan faktual mengenai fakta dan sifat yang ada pada obyek penelitian secara kualitatif dengan cara mengamati, mewawancarai secara langsung dan mendalam serta mendokumentasikan tentang Peran tokoh masyarakat terhadap transparansi pelaporan keuangan desa. Informan penelitian ini adalah Para Tokoh Masyarakat, Kepala Desa dan Aparatnya.
Kurannya ruang dan pelibatan tokoh masyarakat dalam tahapan pengelolaan keuangan desa, sehingga peran tokoh masyarakat dalam transparansi pelaporan keuangan desa kurang maksimal, dan ada yang tidak peduli pada transparansi pelaporan keuangan yang dilakukan oleh kepala desa dan aparatnya, walaupun transparansi pelaporan keuangan tidak dilakukan secara maksimal, hal ini terlihat banyaknya tokoh masyarakat yang tidak tahu tentang kegiatan dan program-program desa yang telah terialisasi dan yang belum.
Determination of Process Parameters for Friction Stir Welded Dissimilar Aluminum Alloys: AA 5083 and AA 2024
Authors: Kasman Şefika , Ozan Sertan 
Published: July 2020

Abstract
In this study, dissimilar friction stir welding (FSW) processes were performed using Taguchi L9 orthogonal layout on AA 5083 H111 and AA 2024 T351 plates. The ultimate tensile strength (UTS) and percentage of elongation (∊t) were evaluated as the performance characteristics of the FS welded joints. A Taguchi based grey relational analysis was conducted using a grey relational grade (GRG) to obtain a welded joint with an optimal combination of high strength and ductility. Taking the largest mean value of GRG into consideration, the optimal welding combination was obtained using a tool with straight-threaded pin shape with the process parameters of 500 min−1 tool rotational speed (TRS) and 63 mm/min welding speed (WS). This combination was obtained from the experimental combinations in the Taguchi L9 orthogonal layout. Additionally, analysis of variance was performed to investigate the effect of parameters on GRG value and significance of the parameters. It was revealed that the effectiveness of each parameter was ranked: TRS (48.02%) > tool type (30.60%) > WS (21.12%). Tunnel and cavity-type defects were found to occur in the welded joints produced with the TRS of 630 and 800 min−1. Notably, the weakest welded joints were produced with the WS of 63 mm/min and 80 mm/min.