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Analisis Sistem Informasi Akuntansi Keuangan Dalam Mendukung Pengendalian Internal dan Akuntabilitas pada Yayasan Tunas Insan Mulia Sawangan Depok
No full textABSTRAK
Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi keuangan dalam mendukung pengendalian internal dan akuntabilitas pada Yayasan Tunas Insan Mulia Sawangan Depok. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap pihak-pihak yang terlibat dalam pengelolaan keuangan yayasan. Teknik analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Yayasan Tunas Insan Mulia Sawangan Depok telah menerapkan sistem informasi akuntansi keuangan yang mencakup proses penerimaan dan pengeluaran kas serta penyusunan laporan keuangan secara periodik. Sistem tersebut telah membantu pengelolaan keuangan yayasan, namun belum berjalan secara optimal. Beberapa kelemahan yang ditemukan antara lain belum terintegrasinya sistem pencatatan keuangan, belum optimalnya pemisahan tugas, serta keterbatasan pemanfaatan teknologi informasi. Kondisi tersebut berdampak pada efektivitas pengendalian internal dan tingkat akuntabilitas keuangan yayasan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa penguatan sistem informasi akuntansi keuangan yang terintegrasi dan berbasis teknologi, disertai dengan peningkatan pengendalian internal, diperlukan untuk mendukung terwujudnya akuntabilitas keuangan yang lebih baik pada Yayasan Tunas Insan Mulia Sawangan Depok.
Kata kunci: Sistem Informasi Akuntansi, Pengendalian Internal, Akuntabilitas, Yayasan
RANCANG BANGUN APLIKASI LOGIKA FUZZY PADA PENGATURAN SUHU RUANGN INKUBATOR TELUR BERBASIS ARDUINO UNO DAN SENSOR DHT11
No full textPermasalahan yang timbul di dunia ini terkadang sering sekali memiliki jawaban yang tidak pasti, logika fuzzy merupakan salah satu metode untuk melakukan analisis sistem yang tidak pasti. Tugas akhir ini membahas penerapan logika fuzzy pada pengaturan suhu kotak inkubator telur menggunakan metode Mamdani. Masalah yang diselesaikan adalah menentukan suhu yang dibutuhkan yaitu 37 oC untuk proses penetasan telur dengan menggunakan satu variabel masukan berupa suhu. Sensor DHT11 digunakan untuk mendeteksi suhu dan kelembaban sebuah kotak inkubator dan akan diproses oleh Arduino uno menggunakan library fuzzy logic. Keluaran dari proses tersebut berupa nilai-nilai PWM yang akan dihubungkan ke rangkaian dimmer. Selanjutnya rangkaian dimmer digunakan untuk mengontrol terang redupnya lampu pemanas kotak inkubator berdasarkan nilai keluaran PWM.Langkah pertama penyelesaian masalah penentuan suhu yang dibutuhkan inkubator telur dengan menggunakan metode Mamdani yaitu menentukan variabel masukan dan variabel keluaran yang berupa himpunan tegas, langkah kedua yaitu mengubah variabel masukan menjadi himpunan fuzzy dengan proses fuzzifikasi, selanjutnya langkah yang ketiga adalah pengolahan data himpunan fuzzy dengan metode maksimum. Langkah terakhir atau ke empat mengubah keluaran menjadi himpunan tegas dengan proses deffuzifikasi dengan metode centroid, sehingga akan diperoleh hasil yang diinginkan pada variabel keluaran. Aplikasi Mathlab digunakan untuk proses simulasi rancangan fungsi keanggotaan fuzzy dan hasil keluaran fuzzy. Dari hasil pengujian dan analisa didapatkan bahwa untuk mendapatkan suhu 37oC, nilai keluaran PWM yang dihasilkan sebesar 159
Differentiating the Impact of Structural and Motivational Green HRM Practices on Employees’ Voluntary Green Behaviors: : Evidence from PT Unilever Indonesia
No full textThis study examines how Green HRM (GHRM) practices affect employees’ Voluntary Green Behaviors at PT Unilever Indonesia. Using a PLS-SEM analysis of 94 employees, it assessed five GHRM dimensions. Results show that Green Performance Management, Green Rewards, and Green Employee Involvement significantly promote green behaviors, while Green Recruitment and Training do not. This highlights that motivational mechanisms not just structural practices drive eco-friendly actions. Procedural steps like recruitment and training require supportive leadership, ethical evaluation, and recognition to be effective. The study enriches sustainable HRM literature and offers practical insights for integrating environmental values into HR systems to improve sustainability
Digital Competency-Based Recruitment and MSME Human Resource Performance: The Role of Person–Job Fit and Task Complexity
No full textThe rapid advancement of digital technologies has reshaped human resource management practices in micro, small, and medium enterprises (MSMEs). This study examines the effect of digital recruitment on human resource performance, with particular attention to the mediating role of person–job fit and the moderating role of task complexity. A quantitative survey method was applied to 30 MSMEs that have implemented digital recruitment systems. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to assess the causal relationships among the proposed variables. The findings reveal that digital recruitment has a significant positive effect on both human resource performance and person–job fit. Moreover, person–job fit significantly mediates the relationship between digital recruitment and performance outcomes. Task complexity is also found to moderate the relationship between digital recruitment and person–job fit, indicating the growing importance of digital competencies in highly complex work contexts. Overall, the results highlight the strategic importance of integrating digital recruitment practices, competency alignment, and task adaptability to enhance human resource performance in MSMEs within the digital era
Integrated Project Management: The Role of Communication, Risk, Quality, and Procurement in Project Success at PT Teknologi Gotong Royong
No full textThis study aims to analyze the role of integrated project communication management, risk management, quality management, and procurement management in enhancing project success at PT Teknologi Gotong Royong. The research employs a descriptive design with a quantitative approach, using purposive sampling of 25 respondents directly involved in property digitalization projects, complemented by interviews, observations, and documentation. Data were analyzed using multiple linear regression with the assistance of statistical software. The findings show that all variables—communication management, risk management, quality management, and procurement management-have a significant influence on project success, with a coefficient of determination (R²) of 0.791. Communication management has the strongest influence, followed by quality management, risk management, and procurement management. These results indicate that project success is strongly determined by the synergy among integrated project management aspects; therefore, the company must strengthen cross-division coordination, enhance risk mitigation, maintain consistent quality, and ensure effective procurement processes to support optimal project outcomes
Signalling Theory and Stock Returns: A Pre- and Post-Pandemic Comparison
No full textThis study examines the effect of Current ratio (CR) and Debt to Equity Ratio (DER) on stock returns, with Return on Assets (ROA) as a moderating variable, before and after the COVID-19 pandemic. It aims to explain how financial ratios are interpreted differently by investors in stable versus crisis conditions. The research uses secondary data from banking companies listed on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling of 43 firms produced 172 observations, analyzed with EVIEWS 13 through comparative period testing. The novelty of this study lies in exploring the moderating role of ROA in the relationship between liquidity, leverage, and stock returns across two distinct periods, providing insights into investor behavior under uncertainty. Results show that before the pandemic, CR had a positive significant effect, DER was insignificant, and ROA strengthened the effects of both ratios on returns. After the pandemic, CR lost significance, DER showed a significant negative effect, and the moderating role of ROA shifted. These findings highlight that investor focus moved from liquidity to risk management and resilience during economic shocks. The study concludes that maintaining liquidity, prudent leverage, and sustainable profitability are vital to enhance investor confidence in crisis periods
The Effect of Fraud Hexagon on Financial Statement Fraud with Corporate Governance as a Moderating
No full textThe rapid dynamics of the business environment and the increasing cases of financial statement fraud highlight the importance of strengthening internal control mechanisms within companies. This study aims to analyze the effect of the fraud hexagon on financial statement fraud, with corporate governance serving as a moderating variable, in companies listed on the Indonesian Institute for Corporate Directorship (IICD) during the period 2022–2024. The research employed an associative quantitative method using secondary data obtained from the companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 51 observations. Data analysis techniques included panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12 software. The results indicate that the rationalization and capability variables significantly affect financial statement fraud, while financial stability, external pressure, opportunity, ego, and collusion have no significant effect. Moderation testing results show that corporate governance is able to moderate the relationship between rationalization and financial statement fraud but cannot moderate the relationships of other fraud hexagon variables. Overall, the fraud hexagon variables significantly influence financial statement fraud. These findings suggest that financial statement fraud is driven by a combination of financial, structural, and behavioral factors, and indicate that the role of corporate governance still has limitations in controlling certain elements of the fraud hexagon
Analisis Konseptual Tentang Koperasi Sebagai Sokoguru Perekonomian Indonesia
No full textKoperasi memiliki posisi strategis dalam struktur perekonomian nasional Indonesia sebagaimana diamanatkan Pasal 33 ayat (1) UUD 1945 yang menekankan asas kekeluargaan sebagai landasan utama sistem ekonomi nasional. Namun, peran koperasi sebagai sokoguru perekonomian belum sepenuhnya terwujud akibat berbagai tantangan struktural, manajerial, serta keterbatasan pemanfaatan teknologi. Penelitian ini bertujuan menganalisis secara konseptual peran strategis koperasi dalam pembangunan ekonomi nasional, mengidentifikasi faktor-faktor kunci yang mempengaruhi efektivitasnya, serta menelaah peluang dan tantangan yang muncul dalam era digitalisasi. Metode yang digunakan adalah pendekatan kualitatif dengan studi pustaka melalui pengkajian karya ilmiah, laporan statistik, serta regulasi yang relevan. Hasil penelitian menunjukkan bahwa koperasi memiliki potensi yang kuat dalam mendorong pemerataan ekonomi, pemberdayaan masyarakat, dan pertumbuhan inklusif. Temuan studi menegaskan bahwa penerapan prinsip demokrasi ekonomi, profesionalisme manajemen, dan inovasi digital berpengaruh signifikan terhadap kinerja dan keberlanjutan koperasi. Selain itu, peningkatan literasi keuangan anggota, penguatan kapasitas sumber daya manusia, dan dukungan kebijakan pemerintah yang konsisten merupakan elemen penting dalam memperkuat peran koperasi. Transformasi digital juga menghadirkan peluang sekaligus risiko sehingga koperasi perlu beradaptasi melalui adopsi teknologi, peningkatan transparansi, dan penguatan tata kelola. Secara keseluruhan, penelitian ini menyimpulkan bahwa koperasi dapat berfungsi optimal sebagai sokoguru perekonomian apabila ditopang oleh ekosistem yang kondusif, komitmen kebijakan yang berkelanjutan, serta partisipasi anggota yang kuat
Penyuluhan Legalitas Usaha UMKM Pademawu Melalui Platform Digital
No full textProgram Pengabdian kepada Masyarakat ini bertujuan memperkuat kapasitas manajerial, literasi keuangan digital, dan kemandirian ekonomi santri melalui digitalisasi sistem keuangan unit usaha Darut Tafsir Mart di Pondok Pesantren Darut Tafsir, Kabupaten Lebak. Kegiatan dilaksanakan September–November 2025 melalui lima tahapan utama: sosialisasi, pelatihan manajemen dan digitalisasi keuangan, pelatihan pemasaran digital, penerapan teknologi, serta pendampingan dan evaluasi. Teknologi yang diimplementasikan berupa kombinasi hard technology (freezer, vacuum sealer, etalase) dan soft technology (aplikasi Santriqu.id untuk pencatatan keuangan dan manajemen stok). Hasil menunjukkan peningkatan kemampuan santri dalam pencatatan keuangan digital, tertatanya administrasi usaha secara lebih transparan, efisiensi kerja hingga sekitar 30%, serta peningkatan omzet penjualan Darut Tafsir Mart sekitar 15–25% setelah penerapan sistem digital dan pemasaran online. Program ini sekaligus mendukung pencapaian SDGs (Tujuan 1, 4, dan 8) serta IKU perguruan tinggi melalui keterlibatan dosen dan mahasiswa dalam pemberdayaan ekonomi pesantren
Designing and Developing Audiobooks That Suit the Needs of Tenth-Grade, Second-Semester Visually Impaired Students at SLB N 1 Tabanan
No full textThis study addresses the limited availability of structured and accessible English learning materials for students with visual impairments (VIS), particularly in the Indonesian inclusive education context. The study focuses on designing and developing English audiobooks that suit the learning needs of tenth grade second semester visually impaired students at SLB Negeri 1 Tabanan. The objective of the study was to design and develop audiobooks that suit the needs of visually impaired students (VIS) in learning English. Employing a qualitative research design, the study adopted the Successive Approximation Model (SAM), involving iterative stages of project planning, design, prototyping, expert evaluation, and revision. Data were collected through classroom observation, interviews, reflective journaling, and expert judgment. The findings indicate that the developed audiobooks successfully enhanced material clarity, accessibility, and learner engagement, featuring bilingual vocabulary support, clear narration, consistent unit structure, pronunciation modeling, and simplified listening tasks. Expert validation confirmed the suitability of the content for visually impaired learners. In conclusion, the study demonstrates that well-designed audiobooks can function as core instructional media that promote independent learning and inclusive EFL instruction. Thus, teachers can integrate the audiobooks into daily instruction to supplement limited teaching resources, while students can use them for repeated practice beyond the classroom