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All Journal JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Jurnal Cakrawala Ilmiah Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Pengabdian Mandiri Asian Journal of Community Services (AJCS) Journal of Finance and Business Digital (JFBD) Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Intelektual : Jurnal Penelitian Dosen Akuntansi Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid International Journal of Management Analytics (IJMA) Jurnal Inovasi Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH) International Journal of Economics, Business Management and Accounting
Yuppy Triwidatin
Universitas Djuanda
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Analysis of Performance Measurement Using the Value For Money Method at Departments in the City of Bogor Serli Margareta; Ade Budi Setiawan; Warizal; Yuppy Triwidatin
Indonesian Journal of Advanced Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i8.5668

Abstract

Performance in government agencies is very important to know how well programs and activities are implemented each year. This research was conducted to measure the performance of government agencies using the Value For Money method at the Bogor City Transportation Service. This research aims to determine the performance of the Bogor City Transportation Department for the 2019-2021 period in terms of three elements, namely; economy, efficiency and effectiveness. The research design with the data used is LAKIP and LRA for the 2019-2021 period with data analysis tools using the VFM method. The research results show that the performance of the Bogor City Transportation Department for the 2019-2021 period of performance measurement is categorized as very good. Based on the VFM method, in terms of the economic level in 2019-2021, it is categorized as very economical, in terms of the efficiency level in 2019-2021, it is categorized as inefficient, in terms of the level of effectiveness of the performance measurement results in 2019-2021, it is categorized as very effective.
Analysis of the Effectiveness and Contribution of Land and Building Rights Acquisition Fees (BPHTB) Revenue to Sukabumi City Regional Original Revenue Dara Anisya Rahman; Susi Hambani; Ayi Jamaludin; Yuppy Triwidatin
Indonesian Journal of Advanced Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i8.5698

Abstract

This study aims to determine and analyze the magnitude of the effectiveness of BPHTB Revenue in Sukabumi City and to analyze the magnitude of the contribution of BPHTB to Regional Original Income in Sukabumi City. The research design used in this research is descriptive with a quantitative approach. The data collection method used in this research was interviews. The data sources in this research use secondary data and primary data. The data used in this study are data on the realization of tax revenue from land and building rights acquisition fees and data on the realization of Regional Original Income for the City of Sukabumi from 2017 to 20221. The results show the level of effectiveness of BPHTB revenues in Sukabumi City from 2017 to 2021 as a whole. Overall, it shows that the value interpretation is very effective with an average percentage of 127.98%, which means it is very effective. Meanwhile, the contribution level of BPHTB revenues to the Local Revenue of the City of Sukabumi in 2017 to 2021 as a whole shows a very low value interpretation with an average percentage of 4.88%, which means the contribution is very less.
Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Pelaporan Keuangan Koperasi Di Kecamatan Parungkuda Kabupaten Sukabumi Cuncun S Samosir; Yuppy Triwidatin; Farizka Susandra
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.6097

Abstract

Koperasi adalah badan usaha yang beranggotakan individu atau badan usaha dengan asas kekeluargaan yang memiliki tugas untuk meningkatkan dan mengembangkan potensi individu serta berkontribusi pada pembentukan kehidupan ekonomi yang demokratis. Jumlah koperasi yang meningkat tidak sebanding dengan kemampuan karyawan untuk menyusun laporan keuangan yang memenuhi SAK ETAP. Maksud daripada riset ini ialah agar tahu bagiaman tingkat pendidikan koperasi, sosialisasi SAK ETAP, dan pemahaman akuntansi secara simultan dan parsial berdampak pada penerapan SAK ETAP. Penelitian ini menggunakan analisis data deskriptif dan verifikatif. Hasil riset menggambarkan jika pendidikan, sosialisasi SAK ETAP, dan pemahaman akuntansi secara bersamaan serta parsial berkontribusi positif dan signifikan, sebesar 56,9% pada penerapan SAK ETAP.
Financial Performance Analysis with a Common Size Approach at PT Kusumasejati Intiprima Bogor Yuppy Triwidatin; M. Awalul Fahmi
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7583

Abstract

This study aims to determine the financial performance of PT Kusumajati Intiprima Bogor with a common sizes analysis approaches. The design of this research is descriptive quantitative research , namely research with data in the form of numbers which are then processed and analyzed to draw conclusions . The data source used is secondary data in the form of balance sheets and income statements for 2015-2020. The results of this study indicates that the financial performance achieved by PT Kusumajati Intiprima Bogor from 2015 to 2020, the composition of the financial statements of PT Kusumajati Intiprima Bogor can said to low risk (safe) and the percentages of each assets and liability items fluctuate and PT Kusuma Sejati Intiprima Bogor has not been able to control operating costs which causes a decrease in net profit every year and becomes a loss.
The Influence of NPWP Ownership Obligations, Taxpayer Compliance, Tax Audits and Tax Collection on Tax Receipts at KPP Pratama Jakarta Jatinegara Sahla Fauziah; Yuppy Triwidatin
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 3 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i3.4969

Abstract

The aim of this research is to understand the influence of the obligation to have a Taxpayer Identification Number (NPWP), taxpayer compliance, tax audits, tax collection in increasing tax revenue at KPP Pratama Jakarta Jatinegara. The population used in this study were taxpayers registered at KPP Pratama Jakarta Jatinegara with a total sample of 94 registered taxpayers. This study uses a quantitative descriptive research method and the sampling method used in this study is by using the Incidental Sampling technique while the data analysis technique used in this study is multiple regression analysis. The results of this study indicate that the obligation to have a Taxpayer Identification Number (NPWP), taxpayer compliance, tax audits, tax collection have a simultaneous and partial effect on tax revenues at KPP Pratama Jakarta Jatinegara.
Analisis Faktor-Faktor Pengendalian Internal Coso Pada Persediaan Bahan Baku PT. Indolakto Cicurug 1 Mila Liani; Yuppy Triwidatin; Ade Budi Setiawan
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.6726

Abstract

Pengendalian internal berperan penting dalam menunjang efektivitas persediaan dalam perusahaan karena cadangan selalu alami kerusakan, pencurian juga kelalaian pencatatan permintaan produk dikeluarkan selalu tidak sama dengan faktual keinginan konsumen dan masuknya kurang bagus. Sehingga cadangan diperlukan dilakukan pengendalian inernal dengan maksud bisa melindungi kekayaan  dan memberi informasi yang dipercayakan terkait cadangan. Riset ini bermaksud agar tahu dampak pengendalian internal secara simultan serta parsial pada persediaan bahan baku. Cara analisis data pada riset ini menggunakan cara analisis deskripsi serta verifikatif. Perolehan riset menggambarkan jika pengendalian internal yang diantaranya pengendalian lingkungan, penilaian dampak, kegiatan pengendalian, komunikasi serta informasi juga pengawasan berpengaruh positif dan signifikan secara simultan dan parsial pada persediaan bahan baku dengan kontribusinya sebesar 58,7% terhadap persediaan bahan baku di PT. Indolakto Cicurug 1.  
ANALISIS HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA PT YONGJIN JAVASUKA GARMENT III SUKABUMI M. Nur Afif; Yuppy Triwidatin; I. Hasanah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i1.84

Abstract

Penelitian ini bertujuan untuk menganalisis harga pokok produksi, harga jual, dan biaya produksi pada PT.Yongjin Javasuka Garment III Sukabumi. Penelitian ini menggunakan metode job order costing method, full costing method dan cost plus pricing dengan metode penelitian deskriptif dengan pendekatan kuantitatif, data yang diperoleh dengan cara wawancara, studi pustaka, dan studi lapangan atau observasi di perusahaan. Hasil penelitian ini adalah dalam menghitung harga pokok produksi untuk menetapkan harga jual produk masih terdapat kelemahan yaitu terdapat adanya perbedaan CM sebelum dan setelah produksi yang berpengaruh ke dalammpenentuan harga jual seperti pada style A5J5Q terjadi perbedaan dengan selisih $ 1,53 jadi CM sebelum produksi $12,15 dan setelah produksi menjadi $13,68.
PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COASTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS PADA PT. ARKHA JAYANTI PERSADA) Putri Winata, Elsa; Afif, M. Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1842

Abstract

The purpose of this study was to determine the calculation of the cost of goods manufactured, the calculation of the cost of goods manufactured using the variable costing method, changes in the method of calculating the cost of goods manufactured and determining the new selling price at PT Arkha Jayanti Persada. The research method used qualitative method with a case study approach, and data analysis using descriptive analysis. The results showed that the calculation of the cost of goods produced as the basis for determining the selling price carried out by the company was still very simple, the company only calculated using cost estimates. Meanwhile, the calculation of the cost of production according to the company has a difference with the calculation of the cost of production using the variable costing method, namely in the calculation according to the company the cost of production for one unit of 35 m3 hino dumb truck is Rp172,438,738 and the cost of production based on the variable costing method is Rp174,792,318. In addition, the company's selling price calculation has a difference with the variable costing method, namely that the company sets it based on estimates so that there is no specific percentage set by the company to achieve the desired profit.
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP (DEPRESIASI ASET TETAP ) ( Studi Kasus Di PT. Mutiara Global Industry ) Andira, Ayu; Alfif, Muhammad Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1874

Abstract

PT. Multialral Globall Indulstri which is al steel engineering alnd falbricaltion compalny, al compalny engalged in falbricaltion, of coulrse, this compalny hals valriouls types of fixed alssets. Some of the fixed alssets thalt alre very importalnt to sulpport the compalny's operaltionall alctivities alre bulildings, lalnd, construlction tools, vehicles alnd office inventory. However, the benefits provided by fixed alsset alre decrealsing over time becalulse of their continulouls ulse, calulsing shrinkalge (except for lalnd). Deprecialtion in fixed alssets will disculss the clalssificaltion of fixed alssets, the alcqulisition of fixed alsset, the method off deprecialtion of fixed alssets alnd the recording of deprecialtion expenses of fixed alssets. Thuls, seeing how importalnt the fixed alsset deprecialtion method alpplied by the compalny is, it is requlired to alpply al good alnd alpproprialte fixed alsset deprecialtion method als aln informaltion mediulm for the malnalgement to optimize the ulse of the compalny's fixed alssets, becalulse with the palssalge of time, the economic vallule of al fixed alsset mulst be chalrged alpproprialtely alnd one of the walys is too determine the deprecialtion methode. Differen deprecialtion ‘method will resullt in different alllocaltion of deprecialtion costs so thalt it will alffect the cost of goods sold alnd operalting expenses which alffect the almoulnts of profit thalt the compalny will ealrn. The daltal alnallysis techniqule ulsed is qulallitaltive descriptive. This resealrch is intended to investigalte the circulmstalnces, conditions or other things thalt occulr alt PT. Multialral Globall Indulstry regalrding the proper alpplicaltion of fixed alssets alnd the resullts caln be presented in the form of al resealrch report.The compalny implements al deprecialtion policy determined by the malnalgement of PT. Pealrl Globall Indulstry itself. There is al deprecialtion ralte thalt is allso determined by PT. Multialral Globall Indulstry, 25% for fixed alssets thalt halve al ulsefull life of 8-20 yealrs alnd 50% for fixed alssets thalt halve al ulsefull life of 4-7 yealrs. PT. Multialral Globall Indulstry ulses the stralight line method. The realson for PT. Multialral Globall Indulstry ulses this stralight line method becalulse this deprecialtion method is considered ealsy alnd simple in its implementaltion. The resullt of callcullalting deprecialtion expense in 2017 ulsing the stralight line method is Rp. 139,021,375 while when callcullalted ulsing the doulble declining ballalnce method is Rp. 118,886,927 alnd when callcullalted by the method of the nulmber of yealrs is Rp. 128,538,396. Allthoulgh the callcullaltion with the stralight-line method of deprecialtion bulrden in 2017 seems lalrge, this method is ealsy to implement alnd the almoulnt of deprecialtion ealch yealr is the salme.
Analisis Pengendalian Intern Terhadap Siklus Pengeluaran Kas Pada PT. Ira Jaya Ihsan K., Muhamad; Setiawan, Ade Budi; Triwidatin, Yuppy
Karimah Tauhid Vol. 2 No. 6 (2023): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v2i6.11025

Abstract

Penelitian ini membahas masalah pengendalian intern terhadap pengeluaran kas di PT. Ira Jaya. Sayangnya, sistem ini tidak berjalan dengan baik karena kurangnya pemisahan tanggung jawab antara otorisasi dan pencatatan transaksi kas. Selain itu, transaksi pengeluaran kas, baik kecil maupun besar, tidak dapat dibuktikan dengan dokumen yang memadai. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, dan analisis data menggunakan COSO. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pada PT. Ira Jaya belum efektif dalam mengelola siklus pengeluaran kas.  
Co-Authors A. Fauziah Abdullah Ade Budi Setiawan Afif, M Nur Alyani, Riska Andy Lasmana Annahlia Fauziah Ayi Jamaludin Ayu Andira Azhirni Alpha Khasanah Aziz, Ayi Jamaludin Cuncun S Samosir Dara Anisya Rahman Dendi Afrian Desi Yusefa Djaddang, Syahril Djoko Marsudi Eli Setiawati Evi Melinda Evi Setiawati Farizka Susandra Habib Sarah, Salsabila Haqeza Kaldha Hurriyaturrohman Hurriyaturrohman Hutomo, Yoyok Priyo I. Hasanah Ihsan K., Muhamad Iin Sofiantari Iis Handayani Imel Rahmawati Indra Cahya Kusuma Jamaludin , Ayi Khoirul Anwar Lestari, Destiana Puji M. Awalul Fahmi Maria Magdalena Melani Maria Magdalena Melani Mas Nur Mukmin Maulana, Fahmi Nurilham Mila Liani Mohamad Fikriansyah Nur Muhammad Rizqi Nur Wahyu Candra Talkhah Nurhasanah, Ai Nurul Sholihah Putri Winata, Elsa Putri, Risma Wandari Rahayunita Rizki Hidayatullah Rizki Hidayatullah Saepul Anwar Sahla Fauziah Serli Margareta Silviana Marwa Hadi Siti Futri Adiningsih Suhaeni, Endang Sulastri Aulia Susi Hambani Tiyas Lutfiyanti Warizal Yulianingsih