Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.911

P-Index

This Author published in this journals

All Journal JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Akuntansi'45 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Social And Economics Research Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research

Aziz, Ayi Jamaludin

Program Studi Akuntansi Universitas Djuanda Bogor

Author-ID : 1230476

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Strategies in Preventing Raw Material Inventory Fraud Mardianih, Dea; Lasmana, Andy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2659

This study aims to determine the effect of internal inventory control, accounting information systems, morality and distributive justice on fraud prevention. The population in this study were employees who worked in the warehouse department at PT Yongjin Javasuka Garment. The sampling technique in this study uses a census or total sample technique where each element of the population members is selected into a sample of 50 people. The data collection method was carried out by distributing questionnaires to all samples that had been selected as research respondents. Data analysis was carried out using multiple linear regression analysis techniques. This technique is used to test the research hypothesis that has been formulated, with the aim of knowing the relationship and influence of the independent variable on the dependent variable. JASP software version 0.18.3.0 is used to assist in the data analysis process, because this software provides the statistical tools needed to perform multiple linear regression effectively. The results of this study indicate that internal inventory control and distributive justice partially affect fraud prevention. Meanwhile, the accounting information system and morality have no partial effect on fraud prevention.

Employee Perceptions of the Fraud Risk Triangle Factors Against Asset Misappropriation Andriani, Ingka; Andy Lasmana; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2660

Misappropriation of assets refers to unauthorized or inappropriate actions intheuse, handling, or processing of company assets. This study aims to identify the influence of pressure, opportunity, and rationalization on misappropriation of assets, both simultaneously and partially. The population for this study consisted of all employees in the Mechanical Department of PT XYZ, with a sample of 60 individuals selected using a saturated sampling technique or census from a non-probability sampling method. Data were collected by distributing questionnaires to the selected respondents. Data analysis was conducted using JASP software version 0.18.30. The results of the study indicate that pressure, opportunity, and rationalization have a significant influence on misappropriation of assets, both simultaneously and partially. Rationalization contributed significantly to the misappropriation of assets among employees of the Mechanical Department of PT XYZ, with these factors increasing the likelihood of unethical behavior.

The Effect of Presentation and Transparency of Financial Reports on Accountability of Financial Management Berliana, Deta; Setiawan, Ade Budi; Jamaludin Aziz, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2761

This study aims to determine the effect of financial statement presentation and transparency on the accountability of financial management in Regional Apparatus Organizations (OPD) through accessibility in Bogor City. The study population includes five OPDs spread across Bogor City. Using the purposive sampling method, the study involved 52 respondents. The research instrument utilized a questionnaire to collect data from the respondents. The analysis results indicate that the presentation of financial statements alone does not have a significant effect on the accountability of financial management in OPDs. However, when the presentation of financial statements and transparency are combined, they have a significant effect on the accountability of financial management through accessibility in Bogor City. This suggests that a combination of good presentation and high transparency in financial statements is necessary to enhance accountability in the financial management of OPDs. The study emphasizes the importance of these two aspects in ensuring accountable financial management within the government.

Analisis Laporan Keuangan Menggunakan Metode Altman Z-Score Untuk Megetahui Kondisi Financial Distress pada PT Kimia Farma Periode 2021-2023 Muhammad Fajri Ramadhan; Indra Cahya Kusuma; Ayi Jamaludin Aziz
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3375

SISTEM CLOUD ACCOUNTING : ANALISIS DAMPAK PENGGUNAAN TERHADAP KUALITAS PELAPORAN KEUANGAN Aziz, Ayi Jamaludin; Setiawan, Ade Budi; Anwar, Saepul; Awa, Awa; Damayanti , Dani Ratna
Jurnal Akunida Vol. 10 No. 2 (2024): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v10i2.16156

Perkembangan teknologi informasi telah memengaruhi proses akuntansi di perusahaan, yaitu dengan penggunaan sistem akuntansi berbasis cloud. Sistem ini memungkinkan perusahaan untuk mengakses, menyimpan, dan mengelola data keuangan secara daring, yang meningkatkan aksesibilitas dan kolaborasi dalam mengelola informasi keuangan. Di mana informasi keuangan merupakan aspek penting yang memengaruhi pengambilan keputusan manajerial, kredibilitas perusahaan, dan kinerja secara keseluruhan, sehingga kualitas laporan keuangan menjadi hal yang penting. Kualitas ini meliputi akurasi, keandalan, dan relevansi laporan. Dengan penerapan sistem akuntansi berbasis cloud, banyak penelitian menunjukkan bahwa perusahaan dapat meningkatkan kualitas pelaporannya melalui pengurangan kesalahan, akses data secara real-time, dan efisiensi proses pelaporan. Namun, tantangan dalam penerapan teknologi ini, seperti kebutuhan akan pelatihan dan masalah keamanan data, cukup signifikan dan perlu ditangani. Oleh karena itu, penting untuk memahami dampak sistem akuntansi berbasis cloud terhadap kualitas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis dampak penggunaan sistem akuntansi berbasis cloud terhadap kualitas laporan keuangan. Metode yang digunakan dalam penelitian ini adalah pencarian artikel ilmiah dalam basis data akademis. Kriteria inklusi ditetapkan untuk memilih artikel yang relevan dengan topik penelitian ini. Hasil analisis menunjukkan bahwa penerapan sistem akuntansi berbasis cloud dapat meningkatkan kualitas pelaporan keuangan secara signifikan melalui akses data yang lebih baik, otomatisasi proses, dan peningkatan kolaborasi dalam penyusunan laporan keuangan. Namun, analisis juga menemukan tantangan terkait keamanan data. Proses keamanan data dalam sistem akuntansi berbasis cloud melibatkan proses spesifik, yang dapat membantu mengurangi kekhawatiran tersebut. Kesiapan sumber daya manusia merupakan tantangan lain yang harus dihadapi.

Analisis Perbandingan Penerapan Cash Basis dengan Accrual Basis dalam Penyusunan Laporan Keuangan Pemerintahan: Studi Kasus pada Satuan Kerja Direktorat Rumah Umum dan Komersial Kementrian Pekerjaan Umum dan Perumahan Rakyat Dewi Nisa Amaliah; M. Nur Afif; Ayi Jamaludin Aziz
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11688

Presentation of government financial reports can be done on a cash basis and accrual basis. A qualitative descriptive method is used in this study. In this study, the author uses concepts in Government Accounting Standards (SAP), and is supported by the interview and documentation methods used. The focus of the research is recognition, recording and reporting. The study's findings demonstrate the disparities between the accrual and cash bases in the financial reports presented, such as in the cash basis there are 4 (four) financial report components such as the cash flow, balance sheet, and budget realisation report (LRA) Report (LAK) and Notes to the Report Finance (CaLK). Meanwhile, in the accrual basis there are 5 (five) components balance sheet, operational report (LO), budget realisation report (LRA), report on changes in equity (LPE), and notes to financial reports (CaLK) are the five types of financial reports. On the accrual basis, there is an Excess Operational Report (LO) and Budget Balance Report (SAL) which are not presented in the Report using a cash basis, in presenting the Report on Budget Realisation (LRA) it still uses a cash basis, while the Balance Sheet already uses an accrual basis.

Factors Influencing Motor Vehicle Tax Compliance in Sukabumi Regency Setiawan, Angga Permana; Hambani, Susy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2782

This research aims to examine the influence of tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi Regency. This research uses quantitative methods with surveys as a data collection technique. The population in this study includes all taxpayer vehicles registered at the PPPD Sukabumi 1 Cibadak Regency Area, totaling 369,165 taxpayers. A sample of 100 motor vehicle taxpayers was selected using a probability sampling technique with a simple random sampling method. The research results show that tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions simultaneously have a positive influence on motor vehicle taxpayer compliance. Partially, tax knowledge and taxpayer awareness do not have a positive influence on motor vehicle taxpayer compliance, while taxpayer income and tax sanctions have a positive influence on motor vehicle taxpayer compliance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PBB-P2 Listiawati, Tia; Hambani, Susy; Aziz, Ayi Jamaludin
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.602

Kepatuhan wajib pajak merupakan kesediaan wajib pajak untuk memenuhi kewajiban perpajakannya sesuai dengan peraturan yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, pengetahuan wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak di Kecamatan Parakansalak Kabupaten Sukabumi. Populasi dalam penelitian ini sebanyak 41.250 wajib pajak, dengan sampel 100 responden dan menggunakan rumus slovin. Desain penelitian ini menggunakan metode regresi dan korelasi dengan pendekatan kuantitatif. Sumber data yang digunakan yaitu data primer dan sekunder. Uji yang digunakan adalah uji validitas, uji reliabilitas, asumsi klasik dan analisis data. Hasil penelitian menunjukan bahwa secara simultan maupun secara parsial Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak dan Sanksi Perpajakan berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi bangunan perdesaan dan perkotaan (PBB P2) di Kecamatan Parakansalak Kabupaten Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.602

ANALISIS TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM NOMOR 9 TAHUN 2020 TENTANG PENGAWASAN KOPERASI PADA PRIMER KOPERASI MAJU SEJAHTERA SPN POLDA METRO JAYA Lestari, Violita Eka; Afif, M. Nur; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1955

Cooperatives, a vital pillar in the Indonesian economy, are built on the principles of economic democracy. However, their development is not without challenges, including management, financial, and governance issues that can impact their sustainability and effectiveness. Therefore, an urgent need for an evaluation mechanism arises to ensure that cooperatives can operate healthily and contribute optimally to their members. Minister of Cooperatives and SMEs Regulation Number 9 of 2020 provides a method for assessing the health level of cooperatives, serving as a guide to objectively assess cooperative performance in governance, risk profile, financial performance, and capital. This research aims to analyze the Primary Cooperative Maju Sejahtera SPN Polda Metro Jaya's health level for 2018-2022 using a qualitative descriptive approach. The assessment is based on the concepts outlined in the Minister of Cooperatives and SMEs Regulation Number 9 of 2020. Moreover, Technical Guidelines Number 15 of 2021, supported by interviews and documentation methods. The results indicate that this cooperative has a governance score of 24.70, a risk profile score of 12.50, a financial performance score of 37.64, and a capital score of 15.00, all classified as healthy. The cooperative achieved a total score of 89.84, which is also classified as healthy.

Co-Authors AA Sudharmawan, AA Ade Budi Setiawan Afif, M Nur Alifia Ayu Febrianti Amelia, Mita Andriani, Ingka Andy Lasmana Andy Lasmana Anggi Yunita Priyadi Anto Wijaya Aqsal Maulana Malik Aulia, Siti Nur Awa, Awa Berliana, Deta Damayanti , Dani Ratna Dewi Nisa Amaliah Dwi Gemina Endang Silaningsih Faisol, D A Faisol, D A Fe, Didi Ferdiansyah Ferdiansyah Hambani , Susy Hambani, Susy Hutomo, Yoyok Priyo Indra Cahya Kusuma Indra Cahya Kususma Intan Permatasari Istiyanah Istiyanah Lestari, Violita Eka Listiawati, Tia Mardianih, Dea Marsa Habibah Maulana, Fahmi Nurilham Melani, Assyifa Putri Mohamad Fikriansyah Muhammad Fajri Ramadhan Muhammad Syaepul Hanan Nindya, Nindya Eka Putri Pangestu Nurbaeti , Euis Pariskhal, Isma Regita Rusmawan Riana Rizkiyanti Saepul Anwar Salma Siti Khoerunnisa Setiawan , Ade Budi Setiawan, Angga Permana Siti Nuraeni Sopianti, Siti Sri Harini Suci Utami Sudirawarda Susy Hambani Warizal , Warizal Wildan Uyunina Maulida Yulia Ramdhaniyah Yuppy Triwidatin

Title

Found 31 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 31 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 31 Documents
Search