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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 Factors Influencing the Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Cooperative Financial Reporting in Bogor City Yuppy Triwidatin; Abdullah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 1 No. 1 (2019): January 2019
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v1i1.181

Abstract

Study This aim For know influencing factors _ application standard accountancy finance entity without accountability public . factors the is level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accounting . Population palace researcher This is whole cooperative active in the city of Bogor. Whereas For sample study are 83 cooperatives use purposive sampling method . Data analysis technique used in study This is analysis multiple linear regression . Research results show that level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accountancy influential positive and significant in a manner simultaneous to application of SAK ETAP. For level education part finance cooperative influential positive in a manner Partial to application of SAK ETAP, meanwhile age business No influential positive and significant in a manner Partial to implementation of SAK ETAP, socialization of SAK ETAP has an effect positive and significant in a manner Partial to implementation of SAK ETAP and understanding accountancy influential positive and significant in a manner Partial  to application of SAK ETAP
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan, Laba Bersih Terhadap Harga Saham (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Alyani, Riska; Mukmin, Mas Nur; Triwidatin, Yuppy
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Harga saham perusahaan selalu mengalami fluktuasi, yang bisa naik atau turun, dan perubahan ini dapat menghasilkan keuntungan bagi investor. Oleh karena itu, investor perlu informasi mengenai faktor-faktor yang memengaruhi harga saham, baik secara langsung maupun tidak langsung. Kinerja perusahaan yang baik dalam menghasilkan laba umumnya akan meningkatkan minat terhadap sahamnya, sehingga harga saham cenderung naik. Penelitian ini bertujuan untuk mengevaluasi pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih secara simultan terhadap harga saham perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Selain itu, penelitian ini juga bertujuan untuk menguji pengaruh masing-masing arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih secara parsial terhadap harga saham perusahaan pertambangan yang terdaftar di BEI. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif dengan data panel, yang merupakan kombinasi dari data time series dan cross section. Data tersebut mencakup informasi dari beberapa perusahaan dalam periode waktu tertentu. Hasil penelitian menunjukkan bahwa secara simultan, arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih memiliki pengaruh signifikan terhadap harga saham, dengan nilai F hitung sebesar 17,476 dan tingkat signifikansi 0,000. Berdasarkan koefisien determinasi, nilai Adjusted R Square sebesar 0,574 mengindikasikan bahwa variabel-variabel tersebut dapat menjelaskan 57,4% dari variasi harga saham. Secara parsial, arus kas operasi menunjukkan pengaruh positif signifikan terhadap harga saham dengan thitung sebesar 3,932, sedangkan arus kas investasi berpengaruh negatif signifikan terhadap harga saham dengan thitung sebesar -3,985. Arus kas pendanaan juga berpengaruh positif signifikan terhadap harga saham dengan thitung sebesar 2,285, dan laba bersih berpengaruh positif signifikan terhadap harga saham dengan thitung sebesar 2,418. Kesimpulannya, arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih secara simultan memengaruhi harga saham perusahaan pertambangan yang terdaftar di BEI. Secara parsial, arus kas operasi, arus kas pendanaan, dan laba bersih berpengaruh positif signifikan, sedangkan arus kas investasi berpengaruh negatif signifikan terhadap harga saham.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; 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.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; Warizal, Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

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.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada RS Paru Dr M Goenawan Partowidigdo Cisarua Bogor Periode 2016 -2020 Setiawati, Evi; Afif, Muhamad Nur; Triwidatin, Yuppy
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): 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.v4i5.15174

Abstract

This research is about Financial Ratio Analysis to Assess Financial Performance at Dr M Goenawan Partowidigdo Lung Hospital Cisarua Bogor 2016-2020 Period. The research design used is descriptive quantitative, with primary and secondary data. The results of this study indicate financial ratios based on PER 36 / PB / 2016, namely the cash ratio, current ratio, receivables collection period ratio, fixed asset turnover ratio, return on fixed assets ratio, equity return ratio, Inventory Turnover Ratio, PNBP Revenue to Operating Costs Ratio, and patient subsidy ratio. In 2016 the total financial ratio score showed 17.5 with good criteria. For 2017 the total financial ratio score was 17 with good criteria, as well as in 2018 obtaining good criteria with a score of 13.1 and in 2019 a score of 13.3 with good criteria. Meanwhile, in 2020 it shows moderate criteria with a score of 12.85.
Analysis of Income and Costs Against Profit Using the Common Size Technique at Grand Cempaka Resort & Convention in Bogor Regency 2018-2021 Mohamad Fikriansyah; Muhammad Nur Afif; Ayi Jamaludin Aziz; Yuppy Triwidatin
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v2i5.5841

Abstract

Financial reports are one of the main keys for a company to find out how well the company carries out its business activities, of course the main purpose of financial reports is to track the income realized by the company, therefore financial reports are an important thing that must be owned and must be monitored in order to improve the company's financial performance so that even better. The aim of this research is to determine the development of items on the balance sheet and profit and loss as well as financial performance at the Grand Cempaka Resort & Convention for the 2018-2021 period. To find out the results of this problem, researchers used a quantitative descriptive research system, namely the common size analysis technique. The results of this research conclude that the company is experiencing instability in its financial performance which we can see from the results of the common size analysis calculations on balance sheet and profit and loss items during the 2018-2021 period.
PENERAPAN SISTEM PENGENDALIAN INTERNAL COSO ATAS SIKLUS PENGGAJIAN DAN PENGUPAHAN PADA KARYAWAN FREELANCE Evi Melinda; Yuppy Triwidatin; Maria Magdalena Melani
Jurnal Cakrawala Ilmiah Vol. 3 No. 11: Juli 2024
Publisher : Bajang Institute

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Abstract

Tujuan penelitian ini untuk mengetahui Penerapan Sistem pengendalian internal Atas Siklus Penggajian dan Pengupahan pada Karyawan Freelance di PT. Sayuran Siap Saji Kabupaten Bogor. Desain Penelitian deskriptif kualitatif dengan metode statistik deskriptif berupa distribusi frekuensi, rata-rata dan nilai indeks dengan menggunakan SPSS. Metode data yang digunakan yaitu pendekatan COSO dengan jumlah responden sebanyak 35 orang berupa data sekunder dan data primer melalui hasil observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa, pada lingkungan pengendalian, penilaian resiko, aktivitas Pengendalian, Informasi dan komunikasi serta pemantauan, pada penerapan sistem pengendalian internal penggajian dan pengupahan karyawan freelance di PT. Sayuran Siap Saji telah berjalan dengan baik secara efektif maupun sangat efektif. Hal ini dikarenakan pada ruang lingkup yang tergolong relatif kecil, tetapi pada jumlah karyawan freelance tergolong cukup besar dan cukup aktif dalam kegiatannya. Namun pada segi praktiknya masih terdapat hambatan-hambatan hal ini dapat menimbulkan ketidakefektifan perusahaan dalam menjalankan pengendalian internal secara maksimal.
PENGARUH PENERAPAN SISTEM SELF ASSESSMENT, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KABUPATEN BOGOR Habib Sarah, Salsabila; Cahya Kusuma, Indra; Triwidatin, Yuppy
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.26325

Abstract

Penelitian dilakukan untuk mencari tahu tentang pengaruh penerapan sistem self assessement, sosialisasi perpajakan serta sanksi perpajakan terhadap kepatuhan wajib pajak restoran di Kabupaten Bogor. Desain penelitian yang digunakan yaitu dengan desain kuantitatif deskriptif. Populasi yang terlibat adalah kewajiban membayar pajak pada restaurant yang terdapat pada BAPPENDA Kabupaten Bogor hingga bulan Juli 2020 yaitu sebanyak 668 wajib pajak. Pengambilan sampel berjumlah 88 responden yang meliputi staff keuangan dan perpajakan dari restoran yang terdaftar sebagai wajib pajak restoran di Kabupaten Bogor. Sampel ini diperoleh menggunakan metode convenience sampling dengan ketentuan banyaknya sampel dengan rumus slovin. Alat yang digunakan untuk mengalisa data yaitu regresi berganda, melalui uji hipotesis menggunakan uji F dan uji t. Hasil analisis yang dilakukan, diperoleh kesimpulan bahwa penerapan sistem self assessment dan sanksi perpajakan mempunyai dampak positif yang signifikan pada kepatuhan membayar pajak restoran. Sedangkan sosialisasi perpajakan tidak memberikan pengaruh apapun pada kepatuhan wajib pajak restoran
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