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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 Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Karimah Tauhid Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research
Aziz, Ayi Jamaludin
Program Studi Akuntansi Universitas Djuanda Bogor
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 Neuroscience Public Health Social Sciences Other

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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.
SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL : KAJIAN PADA EFEKTIVITAS PENGELOLAAN PIUTANG Nurbaeti , Euis; Hambani , Susy; Jamaludin Aziz , Ayi; Anwar, Saepul
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.v9i2.10329

Abstract

Sistem pengendalian internal dalam manajemen piutang perusahaan sangatlahdibutuhkan untuk dapat meminimalisasi piutang tak tertagih sesuai dengan prosedur danmencegah Tindakan fraud kecurangan atas sejumlah piutang. Penelitian ini bertujuanuntuk dapat mengetahui dan mengkaji terkait pengaruh sistem informasi akuntansi danpengendalian internal terhadap efektivitas pengelolaan piutang yang dilakukan pada PTSayuran Siap Saji yang merupakan perusahaan dibidang agribisnis hortikultura yangmemproduksi berbagai macam jenis sayuran seperti sayuran fresh cut, whole product, danmixed salad. Metodologi penelitian ini dimana populasi penelitian berjumlah 35 orang,kemudian teknik pengumpulan data penelitian ini dengan kuesioner yang di uji vailiditasdan reabilitas dengan teknik analisis data menggunakan regresi linear berganda. Hasilsecara simultan dan parsial menunjukkan bahwa sistem informasi akuntansi danpengendalian internal berpengeruh positif dan signifikan terhadap efektivitas pengelolaanpiutang dengan nilai dari koefesien determinasi sebesar 0,810 atau 81%. Hal ini berartisistem informasi akuntansi dan pengendalian internal terhadap efektivitas pengelolaanpiutang 81% sisanya 19% dipengaruhi faktor lain.
Analisis Faktor-Faktor yang Mempengaruhi Asset Misappropriation Berdasarkan Fraud Diamond Theory : Studi Kasus pada PT. XYZ Indra Cahya Kusuma; Ayi Jamaludin Aziz
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4283

Abstract

This study aims to analyze the factors that influence asset misappropriation based on the Fraud Diamond Theory, focusing on pressure, opportunity, rationalization, and capability as the main variables. The population in this study is the Quality Assurance Department in a manufacturing company. Sampling in this study uses a survey method. With a quantitative approach, the data of this study were obtained by distributing questionnaires to 50 respondents and processed using JASP 0.14.1.0 with multiple linear regression analysis to test the relationship between these factors and asset misappropriation. The results of the study indicate that pressure, opportunity and capability have a significant effect on asset misappropriation and rationalization has no effect on asset misappropriation.
Analisis Faktor-Faktor yang Mempengaruhi Asset Misappropriation Berdasarkan Fraud Diamond Theory: Studi Kasus pada PT. XYZ Anggi Yunita Priyadi; Indra Cahya Kusuma; Ayi Jamaludin Aziz
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4421

Abstract

This research aims to make an analysis of the factors that influence asset misappropriation based on the Fraud Diamond Theory, with a focus on pressure, opportunity, rationalization, and capability as the main variables. Using a quantitative approach, data was collected from employees of PT XYZ through a survey-based questionnaire. This study used multiple linear regression analysis through JASP 0.14.1.0 to test the relationship between these factors and asset misappropriation. The research findings prove that 2 variables namely pressure and opportunity have a positive and significant effect on asset misuse and the other 2 variables namely rationalization and ability have no effect on asset misuse.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aulia, Siti Nur; Afif, M. Nur; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2317

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosures on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Financial performance is measured using the Return on Assets (ROA) indicator, while ESG data is obtained from annual and sustainability reports. The theoretical framework is based on legitimacy theory, stakeholder theory, and signaling theory. Using a quantitative approach and panel data regression analysis through the Random Effect Model, the results show that ESG disclosures—both simultaneously and partially—do not have a significant effect on ROA. The adjusted R-squared value of 1.38% indicates a very low explanatory power of the independent variables in explaining the variation in ROA. These findings suggest that despite the increasing trend in ESG reporting, it has yet to make a substantial impact on short-term profitability in the energy sector. The results imply that ESG implementation must go beyond formal reporting and be substantively integrated into business operations. Investors are also encouraged to continue considering conventional financial indicators when assessing company performance. Future studies are recommended to expand the observation period and include other sectors to obtain more generalizable results. Keywords: Environmental, Social, Governance, Return on Assets, financial performance, energy companies, Indonesia Stock Exchange
The Effect of Taxpayer Awareness, Socialization, Sanctions and Accountability on Motor Vehicle Taxpayer Compliance Habibah, Marsa; Kusuma, Indra Cahya; Aziz, Ayi Jamaludin
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

This study examines the influence of awareness, tax socialization, tax sanctions, and public service accountability on motor vehicle taxpayer compliance in Bogor City. Using a quantitative descriptive approach, this study involved 400 respondents selected using the simple random sampling method. Data were collected through structured interviews, observations, and questionnaires, and tested for validity and reliability. The data fulfillment test ensured that the regression was met, including normality, multicollinearity, and heteroscedasticity. The results of the study indicate that awareness and public service accountability have a significant effect on taxpayer compliance, emphasizing the importance of providing clear information and quality services. Tax sanctions also have a positive effect, indicating that the provision of appropriate sanctions can encourage people to comply with paying taxes. However, tax socialization did not have a significant impact on compliance, indicating that the dissemination of information alone is not effective enough. This study highlights the important role of the government in improving tax compliance through strategies that include public awareness, strict application of sanctions, and public service accountability. These findings provide insight for policy makers to design a more effective tax system that can increase state revenue.
Analysis of Value Added Tax Treatment Based on Law No.7 of 2021 at PT. YJG Hanan, Muhammad Syaepul; Hambani, Susy; Aziz, Ayi Jamaludin
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 | DOI: 10.37641/jiakes.v12i6.3077

Abstract

Tax is a government levy based on law that is used to finance state needs and improve the welfare of the people. Value Added Tax (VAT) is one of the main sources of state revenue, imposed on the consumption of Taxable Goods both within and outside the customs area. VAT also serves as a community contribution to support development funding across various sectors. This study aims to analyze the application of VAT based on Law No. 7 of 2021 at PT YJG. The study employs a descriptive method, involving the collection and comparison of actual data with theoretical frameworks, leading to an analysis related to the calculation, payment, and reporting of the company's VAT. The focus is on the calculation of input tax, output tax, and VAT reporting in compliance with the provisions of Law No. 7 of 2021, Chapter IV, Article 1. The results indicate that the VAT treatment at PT YJG adheres to the applicable provisions, including the implementation of an 11% VAT rate. Additionally, an analysis of the company's profit and loss report was conducted to assess the impact of the VAT calculation compared to the legal provisions. In conclusion, PT YJG fulfills its tax obligations in accordance with the prevailing regulations.
Analysis of the Health Level of Sharia Savings and Loan Cooperatives in the Regulation of the Minister of Cooperatives Sudirawarda, Suci Utami; Afif, M. Nur; Aziz, Ayi Jamaludin
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.v12i6.3119

Abstract

Cooperatives act as institutions that are able to collect and create economic strength collectively to achieve a better level of welfare for their members. Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 stipulates the method of assessing the Cooperative Health Level as a guide to objectively assessing cooperative performance consisting of risk profiles, financial performance and capital. This study aims to analyze the health level of KSPPS BMT Binaul Ummah Bogor City for the 2019-2023 period using a quantitative descriptive approach with primary and secondary data sources. The assessment was carried out based on the concept contained in the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 and Technical Instructions Number 15 of 2021, and supported by documentation, interview, and literature study methods. The results of the study showed that this cooperative had a score of 12.00 with a healthy category for risk profiles, a score of 90.00 with a healthy category for financial performance, and a score of 6.90 with a category under special supervision for capital. Overall, the Cooperative obtained a total score of 108.9 with a healthy predicate.
Pengaruh Pengetahuan Sertifikasi Pajak, Penghargaan Finansial, Dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Sebagai Konsultan Pajak Septiani, Dina; Hambani, Susy; Aziz, Ayi Jamaludin
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.12613

Abstract

Peraturan perpajakan yang kompleks dan terus berkembang seringkali membuat wajib pajak kesulitan memahami kewajiban perpajakannya. Adanya layanan konsultan pajak dapat membantu wajib pajak yang mengalami kesulitan dalam perpajakannya. Akan tetapi di indonesia sampai saat ini untuk profesi konsultan pajak masih dalam jumlah yang rendah apabila dibandingkan dengan peningkatan wajib pajak yang besar. Hal ini menunjukkan bahwa ketertarikan mahasiswa akuntansi untuk memilih karir sebagai konsultan pajak masih rendah. Penelitian ini ingin mengetahui pengaruh pengetahuan sertifikasi pajak, penghargaan finansial, dan pertimbangan pasar kerja terhadap pemilihan karir mahasiswa sebagai konsultan pajak. Digunakan metode penelitian kuantitatif dengan kuesioner sebagai sumber data primer. Mahasiswa jurusan akuntansi semester 6 dan 8 dari lima perguruan tinggi swasta di wilayah Bogor merupakan populasi penelitian ini dengan sampel yang terdiri dari 98 responden. Hasil penelitian menunjukkan bahwa variabel pengetahuan sertifikasi pajak berpengaruh signifikan terhadap pemilihan karir mahasiswa sebagai konsultan pajak, sedangkan variabel penghargaan finansial dan pertimbangan pasar kerja tidak berpengaruh dan tidak signifikan terhadap pemilihan karir mahasiswa sebagai konsultan pajak.
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.
Co-Authors AA Sudharmawan, AA Abdullah, Jaris Shofia Ade Budi Setiawan Aditya, Delista Afif, M Nur Alifia Ayu Febrianti Amelia, Mita Andriani, Ingka Andy Lasmana Andy Lasmana Anggi Yunita Priyadi Aulia, Siti Nur Awa, Awa Berliana, Deta Damayanti , Dani Ratna Dewi Nisa Amaliah Didi Didi, Didi Dwi Gemina Endang Silaningsih Faisol, D A Faisol, D A Ferdiansyah Ferdiansyah Habibah, Marsa Hambani , Susy Hambani, Susy Hanan, Muhammad Syaepul Hikmah, Alicya Nurul Hutomo, Yoyok Priyo Indra Cahya Kusuma Intan Permatasari Istiyanah, Istiyanah Kusuma, Siti Kususma, Indra Cahya Lestari, Violita Eka Listiawati, Tia Malik, Aqsal Maulana Mardianih, Dea Maria Magdalena Melani Mariyam, Nina Alya Maulana, Fahmi Nurilham Maulida, Wildan Uyunina Melani, Assyifa Putri Mohamad Fikriansyah Muhammad Fajri Ramadhan Nindya, Nindya Eka Putri Pangestu Nurbaeti , Euis Pariskhal, Isma Purnomo, Teguh Dwi Putri, Nur Adinda Dwi Ramdhaniyah, Yulia Riana Rizkiyanti Rusmawan, Regita Saepul Anwar Salma Siti Khoerunnisa Septiani, Dina Setiawan , Ade Budi Setiawan, Angga Permana Siti Nuraeni, Siti Sopianti, Siti Sri Harini Sudarijati Sudirawarda, Suci Utami Warizal Wijaya, Anto Yuppy Triwidatin