Article Per Year (5 Year)
p-Index From 2021 - 2026
3.872
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Islam IJoLE: International Journal of Language Education DE'RECHTSSTAAT AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora JURNAL ILMIAH LIVING LAW JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Asean Journal of Science and Engineering (AJSE) Journal Of World Science Utsaha: Journal of Entrepreneurship Jurnal Cakrawala Ilmiah Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Karimah Tauhid Veteran Economics, Management & Accounting Review
Warizal
Jurusan Akuntansi, Fakultas Ekonomi & Bisnis, Universitas Djuanda Bogor
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
THE ANALYSIS OF BALANCED POLICIES IN WAQF BASED FINANCIAL MANAGEMENT ON PRIVATE HIGHER EDUCATION IN WEST JAVA Warizal; Gursida, Hari; Sasongko, Hendro
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 2 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i2.332

Abstract

The main problem for private universities in Indonesia is the ability to finance the institution's  operations independently and the main source of income for financing is still sourced from tuition fees paid by students. For waqf-based private universities, another problem is that assets cannot be used as collateral to obtain funding assistance from financial institutions. This situation causes waqf-based private universities to strive to manage finances properly for there is no waste and fraud. The purpose of this research was to examine the effect of transformational leadership, organizational commitment and competence of financial human resources through a balanced budget policy on the effectiveness of waqf-based private university financial management. The research method used was explanatory, and the data were collected using a questionnaire given by waqf-based private university financial leaders and staff, then analyzed using Partial Least Square (PLS) approach. The results of the research shows that balanced budget policies mediate transformational leadership, organizational commitment, financial HR competence have a positive influence on Financial Management Effectiveness as illustrated by t-statistic value (4.021) > 1.66 with a p-value (0.000) <0.05. Waqf-based private universities can increase the effectiveness of financial management through a balanced budget policy model in accordance with the characteristics of the institution supported by proper leadership, organizational commitment and competence of financial human resources which are continuously improved.
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN SAK ENTITAS PRIVAT NO.17 PADA PERUSAHAAN Eka Yulyanti, Yurika; Warizal , Warizal; Susy Hambani
Jurnal Akunida Vol. 11 No. 1 (2025): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i1.19015

Abstract

Aset tetap memiliki peranan strategis dalam mendukung operasional PT XYZ, terutama dalam ekosistem bisnis e-commerce yang sangat bergantung pada infrastruktur digital dan perangkat teknologi informasi. Namun, observasi awal menunjukkan adanya ketidaksesuaian dalam perlakuan akuntansi aset tetap, khususnya dalam hal pencatatan, metode penyusutan, serta dokumentasi penghapusan dan revaluasi aset. Ketidaksesuaian ini berdampak pada keandalan dan kewajaran laporan keuangan, serta mengurangi transparansi informasi yang dibutuhkan oleh pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi perlakuan akuntansi aset tetap di PT XYZ berdasarkan SAK Entitas Privat No. 17, serta memberikan rekomendasi penerapan standar akuntansi yang sesuai guna meningkatkan kualitas informasi keuangan perusahaan. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi terhadap aset tetap perusahaan selama tahun 2023. Analisis dilakukan dengan menggunakan teori sinyal yang menekankan pentingnya informasi keuangan yang akurat sebagai sinyal positif bagi para pemangku kepentingan. Hasil penelitian menunjukkan bahwa PT XYZ belum sepenuhnya menerapkan SAK Entitas Privat No. 17 secara konsisten. Temuan ini berkontribusi dalam memperkuat praktik akuntansi di perusahaan teknologi, khususnya sektor e-commerce, serta menegaskan urgensi penerapan standar akuntansi yang tepat. Kebaruan penelitian ini terletak pada konteks startup teknologi yang masih jarang dikaji.
Integrating Learning Media for Language and Literacy Development: Educational Impact and Economic Evaluation of Recycled Paper Production Aliyyah, Rusi Rusmiati; Roestamy, Martin; Fauziah, Siti Pupu; Suherman, Irman; Kholik, Abdul; Warizal, Warizal
International Journal of Language Education Vol. 9, No. 2, 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijole.v1i2.74936

Abstract

This study investigates the development and integration of literacy tree learning media as an innovative educational tool for enhancing language and literacy development among elementary school students. The research emphasizes the role of literacy tree learning media in promoting reading, writing, and language comprehension within classroom settings. Alongside its pedagogical benefits, the study includes an economic evaluation of producing the literacy tree learning media using recycled paper, highlighting both its cost-effectiveness and environmental sustainability. The economic assessment covers key factors such as production costs, labor, and material expenses, demonstrating that literacy tree learning media offers a practical, affordable, and sustainable solution for educational institutions. By combining educational innovation with economic feasibility, this study provides valuable insights for schools seeking to improve literacy and language outcomes while contributing to resource conservation and environmental responsibility
MODERASI KEDEKATAN SUPERIOR DAN SUBORDINAT PADA PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DALAM UPAYA MENINGKATKAN KINERJA MANAJERIAL Susandra, Farizka; Mukmin, Mas Nur; Warizal, Warizal
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.63

Abstract

This study examines the proximity factor between the superior and subordinate as a moderating variable that is expected to moderate the relationship of budgetary participation and slack on the local government budget in order to improve managerial performance. The data used in this study is the primary data. Data collection using questionnaires and in-depth interviews with related parties. Respondents of this research are department heads in SKPD located in Bogor City. The sample was 71 respondents. Budgetary participation, budgetary slack, managerial performance, and superior proximity and subordinates in analysis using SEM PLS with WARP-PLS 6.0 software. The results of this study indicate the performance and budget participation has a positive relationship. Budget slack may be able to mediate the relationship with the budget with a 0.05 significance. In addition, there are interesting findings that high-level subordinate relationships can increase budget participation and reduce budgetary slack, while low-level subordination relationships can reduce the level of budget participation and increase budgetary constraints. As per the statistics that the Exchange Member Theory of proximity or subordinates can moderate the relationship between budgetary participation and budgetary slack to improve managerial performance.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DALAM PROSES PENGADAAN BARANG/JASA (PERSEPSI PEGAWAI DINAS PEMERINTAH KOTA BOGOR) Hambani, Susy; Warizal, Warizal; Kusuma, Indra Cahya; Ramadianti, Ramadianti
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3569

Abstract

Pencegahan kecurangan merupakan upaya yang terintegras, yang dilaksanakan manajemen untuk menekan terjadinya faktor penyebab kecurangan serta perlu dilakukan secara terus menerus tanpa putus. Penelitian ini dilakukan untuk mengetahui data secara empiris mengenai seberapa besar pengaruh dari peran budaya organisasi, e-procurement, whistleblowing system, dan pengendalian internal baik secara parsial maupun secara bersama-sama untuk mencegah terjadinya fraud di dalam proses pengadaan barang/jasa. Populasi dalam penelitian ini merupakan 19 Dinas Pemerintah Kota Bogor. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, dan sampel penelitiannya adalah pelaku pengadaan yang ada dalam setiap Dinas. Responden dalam penelitian ini sebanyak 73 responden dari 19 Dinas Pemerintah Kota Bogor. Pengujian dan instrumen penelitian menggunakan SPSS 24 dengan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa budaya organisasi, e-procurement, whistleblowing system, dan pengendalian interal berpengaruh positif dan signifikan terhadap pencegahan fraud dalam proses pengadaan barang/jasa baik secara parsial maupun secara simultan.
Reaksi Pasar Modal Terhadap Pengumuman Pertama Kasus Positif COVID-19 Di Indonesia Lasmana, Andy; Susandra , Farizka; Warizal , Warizal; Arrahman , Arif
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.5775

Abstract

This study aims to examine the reaction of the capital market to the announcement of the first positive cases of Covid-19 in Indonesia in manufacturing companies, especially the Multi-Industry sector listed on the Indonesia Stock Exchange. This study uses the Event Study method by taking the events of the first announcement of a positive case of Covid-19 in Indonesia which was published on March 2, 2020 by the president of Indonesia, Joko Widodo. This research was conducted to determine the information content and to see the reaction of the event by looking at the difference between Average Abnormal Return and Average Trading Volume Activity. Data taken 7 days before and 7 days after the announcement of the first positive case of Covid-19 in Indonesia. The results showed that: (1) There was no significant difference in the average Abnormal Return between before and after the announcement of the first positive case of Covid-19 in Indonesia. (2) There is a significant difference in average Trading Volume Activity between before and after the announcement of the first positive case of Covid-19 in Indonesia.
ANALISIS IMPLEMENTASI AUDIT INTERNAL TERHADAP KINERJA BERDASARKAN PERSPEKTIF KARYAWAN Alhifni, Anas; Warizal; Musbihin; Ahwarumi, Biyati
Jurnal Akunida Vol. 8 No. 2 (2022): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i2.6843

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan audit internal pada BMT Sunan Drajat. Audit internal berfungsi mengontrol kinerja internal perusahaan sehingga kinerja perusahaan menjadi lebih efektif dan efisien. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukan fungsi kadiv sebagai auditor internal di bmt sunan drajat telah sesuai dengan fungsi auditor internal watchdog, konsultan, dan katalis. Adanya audit internal di bmt sunan drajat memberikan dampak positif bagi perusahaan karena kinerja perusahaan dapat terkontrol dan sesuai dengan target perusahaan dan pemerataan sdm disetiap cabang juga terjaga sehingga kinerja setiap kantor cabang maksimal dan tidak ada ketimpangan. Kekurangan penerapan audit internal di bmt sunan drajat adalah sop audit yang belum memenuhi standar iso dan adanya tugas kadiv yang juga merangkap pada jabatan lain membuat kinerja audit kurang maksimal
DETERMINAN TEKNOLOGI INFORMASI, SOSIALISASI, DAN TINGKAT PENDIDIKAN TERHADAP PENYAJIAN LAPORAN KEUANGAN UMKM Warizal , Warizal; Sopianti, Siti; Ade Budi Setiawan; Ayi Jamaludin Aziz
Jurnal Akunida Vol. 9 No. 2 (2023): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i2.10160

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan usaha rakyat yang berdiri sendiri dan berskala kecil serta dikelola oleh sekelompok masyarakat, individu atau keluarga dimana salah satu kendalanya terkait dengan penyajian laporan keuangan, berdasarkan latar masalah tersebut maka tujuan dari penelitian ini adalah untuk mengetahui pengaruh teknologi informasi, sosialisasi, dan tingkat pendidikan terhadap penyajian laporan keuangan UMKM di Kecamatan Caringin, Kecamatan Cijeruk, dan Kecamatan Cigombong Kabupaten Bogor.  Desain penelitian ini menggunakan metode survei dengan teknik asosiatif dengan analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan teknologi informasi, sosialisasi, dan tingkat pendidikan secara simultan berpengaruh positif terhadap penyajian laporan keuangan UMKM di Kecamatan Caringin, Kecamatan Cijeruk, dan Kecamatan Cigombong Kabupaten Bogor. Sementara itu secara parsial menunjukkan bahwa teknologi informasi, sosialisasi, dan tingkat pendidikan berpengaruh positif dan signifikan terhadap penyajian laporan keuangan UMKM di Kecamatan Caringin, Kecamatan Cijeruk, dan Kecamatan Cigombong Kabupaten Bogor.
Techno-Economics Analysis for The Yogurt Business Development for Mustahik of Productive Zakat Purnamasari, Lise; Warizal, W.; Suherman, Irman
ASEAN Journal of Science and Engineering Vol 6, No 1 (2026): (ONLINE FIRST) AJSE: March 2026
Publisher : Universitas Pendidikan Indonesia (UPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/ajse.v6i1.89786

Abstract

The purpose of this study was to analyze the feasibility studies on the production of yogurt from raw materials of pure milk, sugar, flavor, and the addition of lactobacillus. We conducted the techno-economic analysis, which can be used by zakat mustahik for 20 years, including Total Investment Cost (TIC), Gross Profit Margin (GPM), Internal Rate of Return (IRR), Payback Period (PBP), Cumulative Net Present Value (CNPV), Break Even Point (BEP) and sales ratio to investment. The results of the study show that the CNPV/TIC analysis is a graph that tends to increase although not significantly in each period, the project in an ideal time of 20 years. This illustrates that Yogurt production is very prospective because it shows the feasibility of a profitable project. Yogurt entrepreneurs from productive zakat can support the main program of productive zakat, namely mustahik becoming muzakki in the future. The impact of this study is to provide an estimate of yogurt production as a prospective business unit for productive zakat mustahik.
Pengaruh Motivasi Ekonomi, Motivasi Karir, Motivasi Gelar, dan Biaya Pendidikan terhadap minat mahasiswa akuntansi untuk megikuti Pendidikan Profei Akuntansi (PPAk) Hutomo, Yoyok Priyo; Fira, Syafira Agnita Aulia; Hambani, Susy; Warizal, Warizal
AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v21i1.4591

Abstract

This research aims to determine the influence of economic motivation, career motivation, degree motivation and education costs on accounting students' interest in taking Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis uses multiple regression analysis, the calculation process uses the IMB SPSS 23 program. The hypothesis tests used are simultaneous tests (F test), partial tests (t test), and coefficient of determination tests (R2 test). The unit of analysis used in this research is active accounting students Class of 2020 and 2021 from 5 private universities in Bogor with a sample size of 100 respondents. The results of the study show that economic motivation, career motivation, degree motivation, education costs have a simultaneous effect on Accounting students' interest in taking PPAk. Meanwhile, partially economic motivation has a negative and insignificant effect on accounting students' interest in taking PPAk. Career motivation and degree motivation partially have a positive and significant effect on accounting students' interest in taking PPAk. And educational costs partially have no effect on accounting students' interest in taking PPAk.
Co-Authors Abdul Kholik Abraham Yazdi Martin Ade Budi Setiawan Agustina Multi Purnomo Ahwarumi, Biyati Alfiyah Anas Alhifni Andini Andy Lasmana Arrahman , Arif Assyifa Aziz, Ayi Jamaludin Biyati Ahwarumi Diana Septi Setiawan Eka Yulyanti, Yurika Falsa Mulia Farizka Susandra Fira, Syafira Agnita Aulia Hambani, Susy Hari Gursida Hendro Sasongko Hutomo, Yoyok Priyo Indra Cahya Kusuma Irman Suherman Irwan Ch Maria Magdalena Melani Mas Nur Mukmin Megan Asri Humaira Muhammad Abiyyu Khairi Amru Musbihin Musbihin Mustika Masnuneh Nirwanti, Nirwanti Nita, Kamala Sia Rio Nova Moyana Oktafiani, Devi Purnamasari, Lise Putri, Risma Wandari R. Siti Pupu Fauziah Radif Khotamir Rusli Ramadianti, Ramadianti Roestamy, Martin Rusi Rusmiati Aliyyah Serli Margareta Sopianti, Siti Suciati, Laras Suryani, Danu Susandra , Farizka Yuppy Triwidatin Zahra Amalia Zahra Khusnul Lathifah Zamasari