Pondok Pesantren merupakan lembaga pendidikan masyarakat yang memberikan pendidikan agama islam lebih dalam dibandingkan dengan lembaga pendidikan yang lain. Dalam rangka menjalankan tata kelola yang baik, pondok pesantren juga melakukan pengelolaan keuangan untuk mencatat setiap aktivitas keuangannya. Oleh karena itu tim melaksanakan kegiatan pengabdian kepada masyarakat dengan tujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan pesantren sesuai dengan Pedoman Akuntansi Pesantren yang diterbitkan Ikatan Akuntan Indonesia dan BankIndonesia. Kegiatan ini dilaksanakan pada Pondok Pesantren Al Jauharen yang berlokasi Kel. TanjungJohor Kec. Pelayangan Kota Jambi pada hari Sabtu, 7 September 2019. Kegiatan pengabdiandilaksanakan dengan metode ceramah berupa sosialisasi dan juga pelatihan pada pengurus pesantren.Antusiasme peserta kegiatan menunjukkan keingintahuan peserta untuk mengetahui lebih dalammengenai akuntansi untuk pesantren
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi manajemen laba antara lain kepemilikan manajerial, ukuran perusahaan, free cash flow, dan leverage. Teknik penarikan sampel penelitian menggunakan metode purposive sampling. Perusahaan yang menjadi sampel dalam penelitian ini adalah 26 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode analisis statistika yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil pengujian hipotesis menunjukkan bahwa kepemilikan manajerial, ukuran perusahaan, free cash flow dan leverage secara simultan berpengaruh terhadap manajemen laba. Secara parsial, ukuran perusahaan dan free cash flow berpengaruh terhadap manajemen laba, sedangkan kepemilikan manajerial dan leverage secara parsial tidak berpengaruh terhadap manajemen laba
This study aims to determine the effect of the application of accounting information, performance measurement systems and reward systems to managerial performance in modern retail companies in Jambi City. The number of samples used in this study amounted to 61 people. The research sample consisted of lower level managers (lower management) to top (top management). The results showed that the application of management accounting information had an effect on managerial performance, the performance measurement system had no effect on managerial performance, and the reward system had a significant effect on employee performance, while simultaneously significantly affected the performance of modern retail companies in Jambi.
This study aimed to determine the effect of human resource competence on the quality of regional financial reports at the Jambi Provincial Government through the utilization of information technology. The populations in this study were officials at the Regional Apparatus Organization within the Jambi Provincial Government which functions as accounting entities involved in regional financial management and reporting. The sample in this study was selected by using the judgment sampling method, namely officials authorized in the management and reporting of regional finances from 19 OPD in the Jambi Provincial Government. Data analysis in this study used the Partial Least Square (PLS) approach with the help of Smart PLS 3.0 software. The results of this study indicated that HR competencies had a direct influence on the utilization of information technology and the quality of regional financial reports. The results of this study also indicated that the competence of human resources had an indirect influence on the quality of regional financial reports at the Regional Government Organization of Jambi Province through the utilization of information technology.
This research aims to assess the performance of original regional income Bungo district using the ratio approach to measure local financial independence, effectiveness of local revenue, and efficiency of local revenue and trend analysis to determine trends and projections of independence ratio, effectiveness of local revenue ratio, and efficiency of local revenue ratio. The processed data is a summary of region budget of revenue and expense of the fiscal year 2010-2014 were obtained from the central statistical agency. This research used quantitive descriptive methodThe results conclude that the level of local financial independence Bungo district still very low which still belong to the category instructive relationship patterns, the effectiveness of local revenue has not reached effective category, and the level of efficiency of local revenue is reached very efficiency category.
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