5 research outputs found
Penguatan Peran UMKM melalui Pendampingan Pembuatan Laporan Keuangan
No full textUMKM are expected to be able to support economic growth in Indonesia. This expectation must be answered by providing financial reports. This community service carried out at Waroeng Pitoe, that was not yet fully capable of recording financial accounting and reporting. The purpose of this community service is a form of active participation by academics to increase Waroeng Pitoe's understanding of the importance of financial reports and to produce financial reports. This community service is useful for helping in providing financial reports as a means of assessing financial performance and helping business decision making. Community service was carried out by assisting in the preparation of financial report templates, counseling and training. The result of this community service was to increase the understanding of the directors and employees of Waroeng Pitoe regarding the importance of the availability of financial reports, assisting the process of accounting records, and preparing simple financial reports.UMKM diharapkan mampu menunjang pertumbuhan perekonomian di Indonesia. Harapan ini harus mampu dijawab UMKM melalui penyediaan indikator penilaian kinerja berupa laporan keuangan. Pengabdian masyarakat ini dilakukan di Waroeng Pitoe, salah satu UMKM yang belum sepenuhnya mampu melakukan pencatatan akuntansi dan pelaporan keuangan. Tujuan dari pengabdian masyarakat ini adalah bentuk partisipasi aktif akademisi untuk meningkatkan pemahaman Waroeng Pitoe tentang pentingnya laporan keuangan dan menghasilkan laporan keuangan. Pengabdian masyarakat ini bermanfaat untuk membantu Waroeng Pitoe dalam penyediaan laporan keuangan sebagai salah satu alat penilaian kinerja keuangan dan membantu pengambilan keputusan bisnis. Pengabdian masyarakat dilakukan dengan membantu penyusunan template laporan keuangan, penyuluhan dan pelatihan kepada direktur dan karyawan Waroeng Pitoe. Hasil pengabdian masyarakat ini adalah meningkatkan pemahaman direktur dan karyawan Waroeng Pitoe terkait pentingnya ketersediaan laporan keuangan, membantu proses pencatatan akuntansi, dan penyusunan laporan keuangan sederhana
Implementing Transparency in Cash Receipts: A Non-Profit Organization Perspective
No full textThis research aims to describe the implementation of the principle of transparency in the financial income management activities of GBI Bethel Area Salatiga. This research is a type of qualitative descriptive research by measuring the principle of transparency with several indicators, specifically: availability and accessibility of documents, clarity and completeness of information, process openness, and a regulatory framework that ensures transparency. Data obtained by interview, documentation in the form of financial statements, and direct observation in the process of financial management. The results show that the principle of transparency has been implemented in the process of managing financial receipts. However, there are still some risks and weak implementation of internal control which indicate that the implementation of the principle of transparency is still not optimal
PENGELOLAAN DANA KEMAHASISWAAN: KECURANGAN DAN MODUS MELAKUKANNYA
No full textABSTRAKPenelitian ini bertujuan untuk mendeskripsikan modus kecurangan dalam pengelolaan dana kemahasiswaan yang berpotensi menghambat terwujudnya akuntabilitas dalam Good University Governance (GUG). Penelitian ini dilakukan dengan metode deskriptif kualitatif terhadap 25 Himpunan Mahasiswa Prodi (HMP) di PTS X melalui wawancara mendalam dan didukung dengan dokumentasi laporan pengelolaan dana mahasiswa. Tahapan penelitian meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa modus kecurangan dana kemahasiswaan HMP PTS X dilakukan melalui misappropriation assets dan fraudulent financial statement dengan modus yang beragam, akibat dari lemahnya pengendalian internal. Selain itu, pengelolaan sistem informasi dan teknologi informasi yang belum optimal menyebabkan informasi yang dihasilkan kurang akuntabel dalam pengambilan keputusan. Hasil penelitian ini diharapkan mampu berkontribusi secara praktis sebagai evaluasi pengelolaan dana kemahasiswaan Lembaga Kemahasiswaan PTS X dan secara teoritis mampu memperkaya literatur bagi penelitian selanjutnya. ABSTRACTThis study aims to describe the mode of fraud in the management of student funds that have the potential to hinder the realization of accountability in Good University Governance (GUG). This research was conducted using a qualitative descriptive method on 25 Student Associations (HMP) at PTS X through in-depth interviews and supported by documentation of student fund management reports. The research stages include data reduction, data presentation, and drawing conclusions. The results showed that the fraudulent mode of student funds at HMP PTS X was carried out through misappropriation of assets and fraudulent financial statements with various modes, as a result of weak internal control. In addition, nonoptimal management of information and information tachnology systems resulted in less accountable information in the decision making process. The study is only limited on Student Associsstions (HMP) as object of study which does not represent the mode of student fraud more broadly. This research is expected to be able to contribute practically as an evaluation of the management of student funds at the PTS X Student Council and theoretically be able to enrich the literature for further research
‘The art of salvation is but the art of memory’ : soul-agency, remembrance and expression in Donne and Shakespeare
No full textThis thesis examines how the dislocation of old beliefs in post-Reformation England affected perceptions of the soul in the work of Donne and Shakespeare. The introduction, using Augustinian discourses on the tri-partite soul, explores how the soul is imagined in post-Reformation England. Current debates on interiority, the climate of anxiety that surrounds religious upheaval, historical readings of the composition of the soul and the problems of its actual representation on the page and stage are discussed. The patterning of Augustine‟s tri-partite model of Reason, Will and Memory is examined, and the regenerative power of concordant Memory that can bind together a harmonic trinity is offered as a solution to the fractured soul. The first part of the thesis concentrates on writings that represent Donne‟s anxieties over the fate of the soul as he contemplates conversion from Catholicism to the new religious order. Chapter One is an enquiry into his unpublished works from 1601 to 1611 and examines the idea of the wandering soul, from The Progresse of the Soule, to the Divine Poems and finally to the redeemed soul seen in the form of Elizabeth Drury in the Anniversaries. In this chapter, I argue that Donne is searching for an alternative Marian aesthetic as he leaves behind his Catholic past, a new image of divine intercession for the Protestant world that might offer him comfort and a route to salvation. Chapter Two explores his very public sermons after he enters the ministry until his death. Here, a pattern of redemption is argued through the salvic properties of the living Word of the sermon that is relayed through the performative power of the preacher. The preacher‟s working space and the power of the Word to viscerally transform the congregation are central here to the soul‟s salvation. The second part examines how Shakespeare explores the „journey‟ of the soul through a selection of his plays, but where the limits of genre impose restrictions on Shakespeare‟s development of an image of redemption. Chapter Three examines the wandering soul in The Merchant of Venice and Othello. Through the trope of marriage, the fate of the souls of Jessica and Othello are explored as they find themselves marginalized in an inhospitable Venice, while their pasts have been forgotten in the attempt to convert to Christianity. Chapter Four explores the use of the female character as an image of Memory that can generate hope, reading Juliet in Romeo and Juliet and Cordelia in King Lear as “soul agents”, whose beneficence can bring about redemptive change. However, the thesis argues that the genre of tragedy examined here limits the soul agent. Chapter Five argues for an alternative genre that opens up the possibilities for the successful portrayal of the soul agent. In the romance plays, the representation of the soul can be seen working successfully to a redemptive conclusion. Romance dramas foreground their slippages in plot and take us into dreamscapes at the centre of which is an essential female influence. Marina in Pericles, Perdita in The Winter‟s Tale, Innogen in Cymbeline and Ariel/Miranda in The Tempest provide a link with Donne‟s presentation of the soul as female in the Anniversaries. Both Donne and Shakespeare suggest the idea of the female in literature as a redemptive figure, away from earlier discourses on the soul that finds itself at the mercy of epistemological wrangling. Donne and Shakespeare re-instate that sacredness and place it within art as an image of Memory, a vital component of Augustine‟s tri-partite soul, but also as an active and vibrant image of possibilit
Erratum to: Measurement of the top quark mass with lepton+jets final states using pp collisions at
No full textIn this article the author name Luigi Calligaris was incorrectly written as A. Calligaris. The original article has been corrected
