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All Journal Jurnal Akuntansi dan Pajak Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review Jurnal Akuntansi dan Governance Andalas JABI (Journal of Accounting and Business Issues) DIMENSIA (Diskursus Ilmu Manajemen STIESA) Gapura (Garba Pembangunan Masyarakat)
Icih Icih
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih Icih; Putri Leonita Agustin; Asep Kurniawan; Mohammad H. Holle; Zumaroh Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved
MEASUREMENT ANALYSIS ON THE LEVEL OF COOPERATIVE PERFOMANCE BASED ON THE BALANCE SCORECARD METHOD APPROACH: Case Study of The Bahrul Ulum Islamic Boarding School Cooperative Subang District putri ayu; Eviana Putri; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
Publisher : STIESA Press

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Abstract

The purpose of this study was to determine how the level of cooperative performance through the Balanced Scorecard method approach which was reviewed through four perspectives, namely (1) financial perspective, (2) customer service perspective, (3) internal business perspective, and (4) growth and development perspective. learning. Based on these objectives, this research uses a quantitative descriptive method with a case study approach. Where the object in the research is the Bahrul Ulum Islamic Boarding School Cooperative. The type of data used in this study is secondary data, namely data taken from the 2020-2021 RAT report. The data collection technique is through library research and documentation. And the data analysis technique in this study consisted of 11 measurement indicators. The results of this study indicate that the performance of the Bahrul Ulum Islamic Boarding School Cooperative in 2021 as a whole gets a score of 50.00 out of a total weight of 100, meaning that the cooperative has not reached the target, with details as follows: (1) the financial perspective has not reached the target with a score of only 28.00, (2) the customer perspective has not reached the target with a score of only 4.00, (3) the internal business perspective has reached the target with a score of 10.00, (4) the growth and learning perspective has reached the target with a score of 10.00. From this analysis, the Bahrul Ulum Islamic Boarding School Cooperative has not fully achieved the target, this is because the Bahrul Ulum Islamic Boarding School Cooperative has not paid close attention to the performance that has been achieved, especially in terms of finances and customers, which is marked by a decrease in SHU in 2021, which is 15% when compared to SHU in 2020.
IMPLEMENTATION OF THE MINISTER OF HOME AFFAIRS REGULATION NO. 20/2018 ON THE REPORTING AND ACCOUNTABILITY OF APBDESA IN THE PAGADEN VILLAGE HEAD'S OFFICE Feling Alissia; Putri Oktaviana Lestari; Dhea Rizkinie Putri; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
Publisher : STIESA Press

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Abstract

The Pagaden Village Head Office is an office where the village head, village officials and the community carry out administrative activities in rural pagaden, the administrative process or administration in the pagaden village head office is reporting information, recording information, and making data reports to support the implementation of village government activities, including reporting and accountability of the Village Budget (APBDesa) financial statements. Thus, this report was compiled to find out whether the financial statements made by the pagaden village office have implemented the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management using 2022 data. The data collection technique uses the interview method with the finance department, and observation of village financial reports made by the finance department of the pagaden village office. The data collected will be analyzed for indicators that match the research criteria and presented in the form of a Likert scale table using a qualitative descriptive method. The results showed that the pagaden village head's office was appropriate in implementing the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in the reporting and accountability section, although there were still shortcomings in implementing these regulations such as not being on time in submitting reports on the implementation of the APBDESA to the sub-district and there were several financial reports that were not made by the pagaden village head's office.
ANALYSIS OF COOPERATIVE PERFORMANCE MEASUREMENT USING BALANCED SCORECARD: (STUDY ON EMPLOYEES COOPERATIVE HOSPITAL II SUBANG YEAR 2021) Icih Icih; Asri Handayani; Kurnia Kurnia; Krisna Natanael
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
Publisher : STIESA Press

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Abstract

Performance measurement is one of the important factors that determine the success of a company in achieving goals. Initially, performance measurement only focused on financial performance, but it did not provide overall performance measurement results. Thus, a comprehensive and balanced performance measurement system is needed in the form of the Balanced Scorecard method as a company performance measurement system. The object of this study is the Subang II Hospital Employee Cooperative in 2021. This type of research is quantitative descriptive research. The variables in this study use perspectives in the balanced scorecard including financial perspectives, customer perspectives, internal business process perspectives, and learning and growth perspectives. The data used is secondary data from the Accountability Report of the Management and Supervisors in the 2020 and 2021 Annual Member Meetings of the Subang Ii Hospital Employee Cooperative. In addition, the secondary data used includes books and journals. The method of data collection is documentation. The results of this study show that the BSC score of the Subang II Hospital Employee Cooperative in 2021 with an overall score of 60%, which is a contribution from the financial perspective score of 36%, the customer perspective 4%, the internal business process perspective of 10%, and the learning and growth perspective of 10%. The results show that the performance of the cooperative has not been able to achieve the specified target.
THE EFFECT OF ISLAMIC FINANCIAL LITERACY, RELIGIOSITY, SERVICE QUALITY AND PROMOTION TO INTEREST OF SAVING CUSTOMERS IN ISLAMIC BANKS Bambang Sugiharto; Icih Icih; Asep Rizal
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 4 No. 1 (2022)
Publisher : STIESA Press

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Abstract

This study aims to determine the effect of Islamic financial literacy, religiosity, service quality, and promotion on customer interest in saving at Islamic banks. The subjects in this study were customers of Bank Syariah Indonesia (BSI) KCP Subang. The sample used in this study was 115 respondents. The sampling technique is done by probability sampling. Data collection techniques in the form of questionnaires and documentation. The method used is quantitative. The data analysis technique used in this research is logistic regression. The results of this study indicate that the Islamic financial literacy variable has a positive and significant effect on customers' saving interest, religiosity has a positive and significant effect on customers' saving interest, service quality has a negative and significant effect on customers' saving interest, while promotion has no significant effect on customers' saving interest
STRENGTHENING MSME’STAX LITERACY AT NISKALA AGRO MANDIRI Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 1 (2023): Oktober
Publisher : STIESA-PRESS

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Abstract

Tujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) yang beroperasi di Niskala Agro Mandiri. Fokus program ini terletak pada peningkatan literasi pajak, terutama dalam hal proses pembayaran, pemungutan, pemotongan, dan pelaporan pajak yang relevan bagi UMKM. Penting bagi pemilik UMKM untuk memahami secara menyeluruh peraturan-peraturan terkait pajak UMKM, karena jenis pajak ini melibatkan self-assessment di mana wajib pajak UMKM harus secara mandiri melakukan pembayaran dan pelaporan. Metode yang diterapkan dalam program ini mencakup wawancara, observasi, dan sharing knowledge materi pajak UMKM. Niskala Agro Mandiri berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini. Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa Niskala Agro Mandiri memahami aturan perpajakan bagi UMKM.
PERAN SERTA MAHASISWA DALAM MENINGKATKAN AKUNTABILITAS LAPORAN KEUANGAN KOPERASI GUNUNG LUHUR BERKAH SUBANG Trisandi Eka Putri; Icih Icih; Dede Entis; Elsa Auliya Agustien; Putri Ayu
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 1 (2023): Oktober
Publisher : STIESA-PRESS

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Abstract

One of the problems of cooperatives in Indonesia is the existence of supervision that has not run optimally so that strong, healthy, independent, tough and competitive cooperatives in accordance with the identity of cooperatives cannot be realized. Cooperative supervision is related to accountability, especially financial reports. To increase the accountability of the cooperative's financial statements, it is necessary to audit the financial statements by a public accountant. Based on this, assistance in the preparation of financial statement audits is needed because the GLB Cooperative has never been audited by a public accountant. The parties involved in this assistance consist of the Chairperson, Secretary, Accounting and Finance Division Employees and other necessary sections. This community service is carried out using the method of socialization, consultation and observation by lecturers and students of STIE Sutaatmadja Subang. The socialization of real sector accounting guidelines and auditing of financial statements has been well conveyed. Consultations related to the issue of conformity of the GLB Cooperative's financial statements with accounting guidelines have been discussed. Consultations related to audits have been well conveyed. Field observations to determine the cooperative's business processes in order to determine the right accounting guidelines have also been carried out properly. At the time this report was prepared, the 2021 GLB Cooperative Financial Statements were being audited by KAP Sabar.
PENDAMPINGAN AKUNTANSI BAGI KOPERASI TABUR BENIH MELATI SUBANG Icih Icih; Trisandi Eka Putri; Daeng M Nazier; Bambang Sugiharto; Asep Kurniawan
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 1 (2023): Oktober
Publisher : STIESA-PRESS

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Abstract

Pemerintah pada tahun 2020 memulai untuk memodernisasi koperasi, agar koperasi terus berkembang. Target koperasi modern tahun 2021 sebanyak 100 koperasi, diantaranya 40 koperasi pangan. Salah satu koperasi pangan yang berada di Kabupaten Subang adalah Koperasi Tabur Benih Melati (TBM). Koperasi Tabur Benih Melati merupakan koperasi produsen yang menghasilkan benih padi yang sudah dipasarkan ke daerah-daerah di Indonesia. Kegiatan Koperasi Tabur Benih Melati telah berjalan dengan baik. Namun masih terdapat masalah yang dihadapi, salah satunya yaitu pembuatan laporan keuangan belum efektif dan efisien. Untuk itu, pemerintah melalui Kementerian Koperasi dan UMKM terus mendukung perkembangan koperasi dengan mengadakan pendampingan koperasi. Pendampingan ini dilakukan dengan menggunakan metode advokasi, yang lebih difokuskan kepada masalah pilar keuangan, yang meliputi reviu laporan pertanggungjawaban RAT tahun 2020 dan laporan keuangan bulan September 2021, dan pembinaan SDM Koperasi di bidang Akuntansi.
PENGUATAN PENGELOLAAN PERSEDIAAN JARINGAN GAS PADA PT SUBANG ENERGI ABADI Icih Icih; Trisandi Eka Puteri; Rosalia Agatha Bahri; Nurul Arifin; Indah Umiyati
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 2 (2024): February
Publisher : STIESA-PRESS

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Abstract

Tujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pengelolaan persediaan jaringan gas di PT Subang Energi Abadi sebagai perseroda terutama dalam hal pelaporan stok material jaringan gas dengan menggunakan software excel. PT Subang Energi Abadi perlu meningkatkan pengelolaan persediaan jaringan gas karena sebagai salah satu pengelola sumber energi gas rumah tangga yang ditunjuk pemerintah. Metode yang diterapkan dalam program ini mencakup pelatihan, wawancara, observasi, dan sharing knowledge materi pengelolaan persediaan dengan menggunakan excel. PT Subang Energi Abadi berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini. Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa PT Subang Energi Abadi memahami pengelolaan persediaan jaringan gas.
PENINGKATAN AKUNTABILITAS UMKM PLAZA PAGADEN SUBANG MELALUI EDUKASI LAPORAN KEUANGAN Andin Diagi; Diah Dwi Novianti; Rido Nasruloh; Sahra Vadya; Icih Icih; Trisandi Eka Putri
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 3 (2024): Juni
Publisher : STIESA-PRESS

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Abstract

Tujuan utama program pengabdian kepada masyarakat ini adalah untuk meningkatkan akuntabilitas UMKM di Plaza Pagaden Subang melalui edukasi laporan keuangan. Fokus program ini terletak pada peningkatan literasi akuntansi, terutama dalam hal proses penyusunan laporan keuangan bagi UMKM. Pemilik UMKM berkepentingan untuk memahami penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku. Dalam kegiatan ini dilakukan sharing knowledge tentang penyusunan laporan keuangan UMKM. UMKM. Plaza Pagaden Subang memperoleh peningkatan pemahaman penyusunan laporan keuangan UMKM dengan cara Menyusun laporan keuangan masing-masing secara sederhana.
Co-Authors Aes Sulastri Aldi Sabira Amelia Andini Andin Diagi Ardela Soehartinah Gunawan Asep Kurniawan Asep Rizal Asri Handayani Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M Nazier Daeng M. Nazier Daeng M. Nazier Dandi Nursihab Dede Entis Devi Citravury Dewi Apriliani Dewita Febi Silviana Dhea Rizkinie Putri Diah Dwi Novianti Dinda Dwi Agista Dinda Nurliani Elsa Auliya Agustien Eviana Putri Fajar Meiyanti Farida Rika Arini Fathin Nuril A'isha Binti Mohd Radzi Feling Alissia Hasbi Nurhidayat Hazelin Falina Binti Rosli Imas Sofiah Indah Umiyati Indri Dwidya Nurmalawaty Wat Irwan Fathurrahman Kalisma Ratna Apriani Krisna Natanael Kurnia Kurnia Lina Putri Selina Lintang Riyunti Lolha Gantika Mohammad H. Holle Muhamad Ramdan Gumelar Muhammad Muaz Bin Zainudin Nenden Maulida Yuliawati Neneng Karyati Neng Susan Nurjanah Nisa Halimatusyadiah Nolis Putri Indriyani Nova Dwi Lestari Nova Nursafitri Nur Adlin Farhanah binti Mat Arof Nurul Adzra Nabilah Nurul Arifin Putri Ayu putri ayu Putri Leonita Agustin Putri Leonita Agustin Putri Oktaviana Lestari Putri Utami Permata Hati Putri, Trisandi Eka Qurrota Ayuni Rea Aprila Sobandi Rido Nasruloh Rijal Fadillah Rizka Fitri Nuraini Rosalia Agatha Bahri Sahra Vadya Silvia Marcelina Sri Mulyati Sri Mulyati Suci Ramadani Tiara Novia Rahmadhani Trisandi Eka Puteri Trisandi Eka Putri Vivian Nurul Insani Vivian Nurul Insani Yanti Sumiyati Yuri Haspari Yuyun Yunengsih Zumaroh Zumaroh