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All Journal 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 Journal Of World Science Utsaha: Journal of Entrepreneurship Jurnal Cakrawala Ilmiah Indonesian Journal of Advanced Research (IJAR) Karimah Tauhid Veteran Economics, Management & Accounting Review
Warizal
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ANALISIS BREAK EVEN POINT DALAM RANGKA PENYUSUNAN ANGGARAN TAHUNAN PADA SMK DARUS SA’ADAH KABUPATEN BOGOR JAWA BARAT Diana Septi Setiawan; Warizal Warizal; Maria Magdalena Melani
Jurnal Cakrawala Ilmiah Vol. 3 No. 11: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian adalah untuk mengetahui Break Even Point Dalam Rangka Penyusunan Anggaran Tahunan di SMK Darus Sa'adah Kabupaten Bogor, Jawa Barat. Pendekatan penelitian mengunakan deskriptif kualitatif melalui uji analisis Break Even Point. Melalui observasi, dokumentasi, dan wawancara, data dikumpulkan. Hasil penelitian menunjukkan bahwa SMK Darus Sa’adah dalam menyusun anggaran Rencana Kegiatan Anggaran Sekolah belum sesuai dengan Break Even Point dan hanya membuat daftar saja sehingga anggaran yang dibuat tidak sesuai dengan yang diharapkan. Hasil analisis menunjukkan bahwa Break Even Point penyusunan anggaran tahunan selama satu tahun di SMK Darus Sa’adah menghasilkan total biaya variabel (Variable Cost) sebanyak Rp.59.131.400, total biaya tetap (Fixed Cost) sebanyak Rp.821.449.105. Total biaya variabel sebesar Rp.1.461.224.000. maka, biaya variabel per unit ialah Rp.1.506.416 dan BEP per unit sebanyak 366. Sehingga pada tahun 2022/2023 SMK Darus Sa’adah memiliki laba sebesar Rp.41.250.000; (11 X Rp 3.750.000;). Akan tetapi setelah memperhitungkan biaya tetap umum sebesar Rp.1.642.88.210, atau ±2 kali lipat dari biaya tetap langsung, sekolah ini baru mencapai BEP dengan jumlah peserta didik sebanyak 2.297 atau naik ±527%.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Perdagangan Ritel MakananYang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Suciati, Laras; Hambani, Susy; Warizal, Warizal
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1867

Abstract

This study aiims to determine the effect of profitaibility aind compainy size to eairnings mainaigement with finainciail distress ais ai moderaiting vairiaible in food retaiil traiding compainies listed on the Indonesiai Stock Exchainge during the 2019-2021 period. This type of reseaiirch is descriptive reseaiirch with quaiintitaiitive aiipproaiich. The results showed thaiit profitaiibility aiiffects on eaiirnings maiinaiigement. The size of the compaiiny haiis no effect on eaiirnings maiinaiigement. Then the results of moderaiition regression testing showed thaiit finaiinciaiil distress aiis aii moderaiition vaiiriaiible in this study showed thaiit it could not moderaiite the effect of profitaiibility on eaiirnings maiinaiigement. Finaiinciaiil distress vaiiriaiibles thaiit moderaiite firm size with eaiirnings maiinaiigement show thaiit finaiinciaiil distress caiin aiict aiis aii moderaiitor thaiit strengthens the interaiiction between firm size aiind eaiirnings maiinaiigement.
PENGUATAN MANAJEMEN USAHA BERBASIS DIGITALISASI PEMBUKUAN SEDERHANA Hambani, Susy; Warizal, Warizal; Ade Budi Setiawan; Zamasari; Alfiyah; Andini; Assyifa; Falsa Mulia
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 2 (2024): AGUSTUS
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i2.11704

Abstract

Desa Cipayung memiliki potensi sangat baik jika ditinjau dari segi lokasi dan pangsa pasar, secara geografis menjadi salah satu jalan penghubung utama pariwisata Puncak dengan dilewati berbagai jalan alternatif yang dapat dimanfaatkan oleh masyarakat Desa Cipayung untuk meningkatkan perekonomian. Permasalahan yang dihadapi oleh UMKM dan BUMDes Cipayung adalah kurangnya pengetahuan mengenai pembukuan usahanya dan masih manualnya pembukuan keuangan yang dilakukan oleh BUMDes. Pengabdian pada masyarakt yang dilakukan dengan merealisasikan program diantaranya pelatihan dan pendampingan penyusunan laporan keuangan sederhana bagi UMKM dan digitalisasi pembukuan keuangan bagi BUMDes di Desa Cipayung. Diharapkan kegiatan ini dapat meningkatkan kualitas dan kinerja UMKM Desa Cipayung dari segi pengelolaan dan manajemen usaha.
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.
HABIT BELANJA MASYARAKAT DI ERA SOCIETY 5.0: Studi Masyarakat Sekitar Ponpes Sunan Drajat Alhifni, Anas; Warizal; Musbihin; Ahwarumi, Biyati
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6782

Abstract

The purpose of this study was to determine the consumption behavior of the people around the Islamic boarding school Sunan Drajat Paciran Lamongan. People's spending habits in meeting daily basic needs or for self-existence have a unique pattern. The pattern of people's social behavior that is increasingly advanced and is now entering the era of society 5.0 has also penetrated the social behavior of people in the region. The research method uses descriptive quantitative research with the data analysis technique used is multiple regression analysis. The results showed that people's shopping habits in the social era by looking at cheap, quality, brand, and location variables had a joint effect on Consumer Buying Interest. As for partially, cheap and quality variables have a significant effect on buying interest. While the brand and location variables have no effect on buying interest. Keywords: Habit, Consumption behavior, Society era 5.0   Abstrak Tujuan penelitian ini untuk mengetahui kebiasaan perilaku konsumsi masyarakat sekitar ponpes sunan drajat paciran lamongan. Habit belanja masyarakat dalam memenuhi kebutuhan pokok sehari-hari atau demi eksistensi diri memiliki pola yang unik. Pola perilaku sosial masyarakat yang semakin maju dan kini memasuki era society 5.0 juga telah merambah pada perilaku sosial masyarakat di daerah. Metode penelitian menggunakan penelitian kuantitatif deskriptif dengan Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa habit belanja masyarakat di era sosicety dengan melihat variabel murah, kualitas, merk, dan lokasi berpengaruh secara bersama-sama terhadap Minat Beli Konsumen. Adapun secara parsial, variabel murah dan kualitas berpengaruh signifikan terhadap minat beli. Sedangkan variabel merk dan lokasi tidak berpengaruh terhadap minat beli. Kata Kunci: Habit, Perilaku konsumsi, era Society 5.0
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Risma Wandari Putri; Yuppy Triwidatin; Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3101

Abstract

Hotels play an important role in the tourism industry because improving hotel management is essential for developing the tourism sector. Good hotel management includes the use of effective, diverse, and accurate accounting information systems. These systems are needed to simplify and accelerate the accurate presentation of financial reports. From its main function, the primary product sold by hotel businesses is room rentals or lodging services. Therefore, it is crucial for companies to implement relevant accounting information systems that meet the hotel's needs, especially in managing financial matters. The purpose of this study is to examine the accounting information system for cash receipts from room sales at the Pall Inn Hotel Cisarua. This study uses a qualitative research design with descriptive analysis, focusing on the accounting information system for room sales and cash receipts applied at the Pall Inn Hotel Cisarua. The study's results indicate that the accounting information system for recording cash receipts is consistent with the theory of sales accounting information systems. The Pall Inn Hotel implements a computerized accounting system to ensure transparency and efficiency; however, improvements are needed in internal control, staff training, and system maintenance.
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.
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
Co-Authors Abdul Kholik Ade Budi Setiawan Ahwarumi, Biyati Alfiyah Amru, Muhammad Abiyyu Khairi Anas Alhifni Andini Assyifa Diana Septi Setiawan Falsa Mulia Farizka Susandra Fira, Syafira Agnita Aulia Hambani, Susy Hari Gursida Hari Gursida Hendro Sasongko Hendro Sasongko Hutomo, Yoyok Priyo Indra Cahya Kusuma Irman Suherman Irwan Ch Maria Magdalena Melani Mas Nur Mukmin Megan Asri Humaira Musbihin Mustika Masnuneh Nirwanti, Nirwanti R. Siti Pupu Fauziah Ramadianti, Ramadianti Risma Wandari Putri Roestamy, Martin Rusi Rusmiati Aliyyah Serli Margareta Suciati, Laras Suryani, Danu Yuppy Triwidatin Yuppy Triwidatin Zamasari