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All Journal Jurnal ULTIMA Accounting Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Pasundan Community Service Development Journal of Accounting, Management and Islamic Economics Equity
Sparta, Sparta
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Swasta di Wilayah Tangerang dan Jakarta Anastasia, Anastasia; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v6i1.144

Abstract

Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used for collecting the data from Finance and Accounting Staff working at Private Companies in Tangerang and Jakarta. Total sampel used for this study are 109 sampel. The examination of hypothesis method using multivariate regretion. Result of this study indicates that internal control effectiveness and perception of suitability of compensation doesn't have significant effect towards accounting fraud tendency. Individual morality significantly affect the occurance of accounting fraud tendency. Key Words: Accounting Fraud Tendencies, Individual Morality, Internal Control Effectiveness, Perception of Suitability of Compensation.
Pengaruh Kualitas Software, Akurasi Informasi, Ketepatan Waktu Informasi, dan Relevansi Informasi terhadap Kepuasan End-User Sistem Informasi Akuntansi: Studi Empiris pada Karyawan Perusahaan Retail Department Store Wilayah Jakarta Leonardo, Amadeo; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i2.180

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide the questionnaires to the employees in retail department store. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 118. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) accounting software quality had a significant influence toward the accounting information system end-user satisfaction; (2) accuracy of the information had no significant influence toward the accounting information system end-user satisfaction; (3) timeliness of the information had a significant influence toward the accounting information system end-user satisfaction; (4) relevance of the information had a significant influence toward the accounting information system end-user satisfaction; (5) accounting software quality, accuracy of the information, timeliness of the information and relevance of the information had significant influence toward the accounting information system end-user satisfaction simultaneously. Keywords: Accounting information system end-user satisfaction, Accounting software quality, Accuracy of the information, Timeliness of the information, Relevance of the information.
FINANCIAL MANAGEMENT AND BOOKKEEPING OF MSMES LEATHER CRAFTSMEN SUKARENGGANG Indupurnahayu, Indupurnahayu; Sparta, Sparta; Prastowo, Bramastyo Bontas; Lysandra, Shanty
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2750

Abstract

This Community Service Program (PKM) aims to enhance leather artisans' understanding of the importance of bookkeeping in business at the Sukaregang Leather Centre, Garut City. The problems faced by MSME leather artisans include a lack of knowledge and skills in financial management, bookkeeping, and the preparation of basic financial statements. The solution offered is to provide training on financial management and bookkeeping. The results of this program show a significant improvement in knowledge regarding financial record-keeping, bookkeeping, and the preparation of basic financial statements. Thus, this Community Service Program (PKM) has had a positive impact on enhancing the potential of Garut’s MSME leather artisans for the future.
Pengaruh Efisiensi Operasional, Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Perusahaan Perbankan Di Indonesia: Sebelum Dan Masa Pandemi Covid-19 Sparta, Sparta; Shafira , Aura Nanda
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 10 No. 2 (2024): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v10i2.577

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efisiensi operasional, risiko kredit, dan risiko likuiditas terhadap profitabilitas perusahaan perbankan di Indonesia: sebelum dan masa pandemi covid-19 dengan variabel kontrol bank size. Penelitian ini dilakukan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Populasi penelitian adalah laporan tahunan bank konvensional di Indonesia sehingga jumlah sampel yang diperoleh sebanyak 26 bank dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan efisiensi operasional berpengaruh positif signifikan terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko kredit tidak berpengaruh terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko likuiditas berpengaruh negatif signifikan terhadap profitabilitas sebelum pandemi covid-19 dan tidak memiliki pengaruh terhadap profitabilitas masa pandemi covid-19, pandemi covid-19 berpengaruh signifikan terhadap profitabilitas serta bank size berpengaruh negatif terhadap profitabilitas sebelum pandemi covid-19 dan tidak berpengaruh terhadap profitabilitas saat pandemi covid-19.
DEVELOPING UMKM BUSINESS THROUGH ACCOUNTING EDUCATION IN AN EFFORTS TO IMPROVE THE ECONOMY IN KADUDAMPIT VILLAGE, SUKABUMI REGENCY Indupurnahayu, Indupurnahayu; Lysandra, Shanti; Catheryn, Catheryn; Sparta, Sparta; Ahalik, Ahalik
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2439

Abstract

The purpose of this community service activity is to contribute to Accounting education for MSMEs by implementing several stages, namely bookkeeping and calculating the cost of products that can improve skills in MSME businesses. The implementation of community service activities consists of several stages: The planning stage by conducting observations and preliminary interviews with prospective partners. The stage of carrying out activities in the form of accounting education. The monitoring stage carries out post-test activities which aim to see the problems being faced by MSMEs in preparing financial reports independently. This community service was carried out in Kadudampit village on June 29, 2024. Accounting education was attended by 31 business actors consisting of three villages, namely tourism MSMEs, processed food MSMEs, trade and agriculture MSMEs. The results of the community service evaluation showed that there had been an increase in knowledge in accounting records, although it was not optimal. The preparation of inadequate financial reports and the calculation of the cost of production that was not yet accurate would have an impact on determining the selling price. In this case, there still needs to be assistance until they can be independent in efforts to improve the economy with MSME business strategies in the Kadudampit village environment.
ENHANCEMENT OF THE CAPACITY OF MSMEs IN CURUG TOURISM VILLAGE, BOGOR REGENCY, THROUGH ACCURATE FINANCIAL BOOKKEEPING Indupurnahayu, Indupurnahayu; Puryati, Dwi; Sparta, Sparta
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3203

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth, particularly at the local level. However, many MSMEs still face challenges in systematic financial management and recording, which makes it difficult to measure business performance and make informed decisions. This community service activity was conducted in Curug Tourism Village, Bogor Regency, with the aim of improving MSME capacity through training in accurate financial bookkeeping. The training employed an educational and participatory approach, covering five main topics: cash control, simple bookkeeping, calculating the cost of goods manufactured (COGS), introduction to taxation, and digital marketing. Evaluation results using pre- and post-test questionnaires showed a significant increase in participants' understanding. One of the largest improvements was seen in the ability to record transactions independently, from an average score of 2.1 to 3.9. These findings demonstrate that hands-on training can significantly strengthen financial literacy and business management skills among MSMEs.
Co-Authors Ahalik, Ahalik Anastasia Anastasia Andriani, Meta Catheryn, Catheryn Dini Nuraeni, Dini Dwi Puryati, Dwi Elindika, Arjiepmi Mina Haryanti, Enny Indupurnahayu Iskandar, Okto Reyhansyah Kurniawan , Jodhi Leonardo, Amadeo Lubis, Talitha Idelia Lysandra, Shanti Lysandra, Shanty Marissa Grace Haque, Marissa Grace Muchlis Muchlis Nelmida, Nelmida Prang, Farly Frangky Prastowo, Bramastyo Bontas Putri, Vidiyanna Rizal Rheadanti, Desak Kadek Santi Rimadias Shafira , Aura Nanda Simatupang, Batara Maju Sujati, Lisya ZULFISON, ZULFISON