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Peningkatan Kualitas Audit : Standar Auditing dan Sistem Pengendalian Mutu H. Adilla Adha, Beby Marcha; Suryo, Medianto; Maulana, Dikdik
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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Audit quality is possibilities when auditing a client's financial statements, violations can be found in the client's accounting system. An auditor is required to produce high-quality and good work, The purpose of this study is to determine partially and simultaneously the effect of the Implementation of Auditing Standards and Quality Control Systems on Audit Quality. This research method uses a quantitative approach. The data collection for this study used a questionnaire. The sample of this study was 65 Auditors working at a Public Accounting Firm in Bandung City, with a sample collection technique using probability simple sampling. The results of the analysis show that Auditing Standards have a significant effect on Audit Quality. The Quality Control System has a significant effect on Audit Quality. Auditing Standards and Quality Control Systems have a significant effect simultaneously on Audit Quality of 88.4%, while the remaining 11.6% is influenced by other unobserved variables.

Analysis of the Impact of 12% VAT Implementation on the Indonesian Economy: An Empirical Study of the U-Shaped Impact Phenomenon on Public Purchasing Power in the January-June 2025 Period Putri, Wenti Frisca Septiani; Oroh, Oliviane; Maulana, Dikdik
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.342

This study examines the economic impacts of Indonesia's 12% Value Added Tax (VAT) during January-June 2025 using a Difference-in-Differences (DiD) approach. The VAT increase from 11% to 12%, effective January 1, 2025, aims to boost state revenue and support post-pandemic economic recovery. Analysis draws on time series data from Statistics Indonesia (BPS), Bank Indonesia, and the Ministry of Finance, along with household surveys and MSME data. Results show that the 12% VAT added 0.45 percentage points to national inflation, with manufacturing bearing the largest burden at 0.18 percentage points. A striking U-shaped pattern emerged in purchasing power effects: middle-income groups (quintile 3) suffered the steepest decline of 3.4%, while low and high-income groups experienced smaller reductions. The VAT exhibits regressive characteristics, pushing the Gini coefficient from 0.381 to 0.394 and raising poverty rates from 9.54% to 9.78%—forcing approximately 640,000 people below the poverty line. While state revenue increased by 18.7%, mitigation interventions worth 0.3-0.5% of GDP became necessary. The study recommends targeted mitigation strategies: focused social compensation, revised VAT-exempt goods lists, and integrated progressive tax reforms.

Analysis of the Impact of 12% VAT Implementation on the Indonesian Economy: An Empirical Study of the U-Shaped Impact Phenomenon on Public Purchasing Power in the January-June 2025 Period Putri, Wenti Frisca Septiani; Oroh, Oliviane; Maulana, Dikdik
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.342

This study examines the economic impacts of Indonesia's 12% Value Added Tax (VAT) during January-June 2025 using a Difference-in-Differences (DiD) approach. The VAT increase from 11% to 12%, effective January 1, 2025, aims to boost state revenue and support post-pandemic economic recovery. Analysis draws on time series data from Statistics Indonesia (BPS), Bank Indonesia, and the Ministry of Finance, along with household surveys and MSME data. Results show that the 12% VAT added 0.45 percentage points to national inflation, with manufacturing bearing the largest burden at 0.18 percentage points. A striking U-shaped pattern emerged in purchasing power effects: middle-income groups (quintile 3) suffered the steepest decline of 3.4%, while low and high-income groups experienced smaller reductions. The VAT exhibits regressive characteristics, pushing the Gini coefficient from 0.381 to 0.394 and raising poverty rates from 9.54% to 9.78%—forcing approximately 640,000 people below the poverty line. While state revenue increased by 18.7%, mitigation interventions worth 0.3-0.5% of GDP became necessary. The study recommends targeted mitigation strategies: focused social compensation, revised VAT-exempt goods lists, and integrated progressive tax reforms.

PERANCANGAN SISTEM INFORMASI DAN PENCATATAN AKUNTANSI PADA TAMAN KANAK-KANAK DI KELURAHAN BABAKAN SURABAYA BANDUNG Maulana, Dikdik; Putri, Wenti Frisca Septiani; Rustandi, Bambang
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23996

Penelitian ini dilakukan pada organisasi nirlaba yaitu Taman Kanak-kanak di Kelurahan Babakan Surabaya Bandung dengan alasan bahwa pendidikan Taman Kanak-kanak sudah semakin berkembang namun pelaksanaannya masih banyak yang belum berpedoman pada prosedur dan laporan keuangan yang dihasilkan tidak sesuai dengan standar akuntansi pendidikan. Tujuan dari penelitian ini adalah untuk memberikan gambaran bagi para penyelenggara di bidang pendidikan tentang pentingnya penerapan sistem akuntansi pendidikan dalam rangka penyampaian akuntabilitas keuangan. Jenis penelitian yang digunakan adalah data deskriptif yaitu data primer yang diperoleh dari wawancara dan data sekunder yang diperoleh dari dokumen-dokumen dan referensi terkait. Dari penelitian disimpulkan bahwa sistem informasi akuntansi telah dibentuk sesuai dengan kebutuhan dari sekolah taman kanak-kanak di Keluarahan Babakan Surabaya, dengan melengkapi prosedur penerimaan dan pengeluaran kas, akan memudahkan menjalankan kegiatan operasional sekolah dalam memilah penerimaan dan pengeluaran kas. Permasalahan pada pencatatan, pengeluaran kas nya yaitu menggunakan aplikasi pencatatan akuntansi yang diusulkan, SIAPIK yang berbasis Web menjadi solusi yang ditawarkan tim pengabdian kepada masyarakat dalam memberikan solusi pencatatan akuntansi keuangan, setelah tim mengidentifikasi Prosedur yang perlu diadakan di TK Babakan Surabaya.

Penyusunan Sistem Informasi Akuntansi pada Klinik Utama Nurkhadijah Kabupaten Bandung Barat: Penelitian Maulana, Dikdik; Bambang Rustandi; Wenti Frisca Septiani Putri; Iyan Sukiman; Sri Wahyuni; Surya Ansori; Erina Damayanti
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5744

Penelitian ini bertujuan untuk merumuskan dan menganalisis Standar Operasional Prosedur (SOP) Akuntansi pada Klinik Utama Nurkhadijah guna meningkatkan kualitas informasi keuangan dan efektivitas pengambilan keputusan manajerial. Metode yang digunakan adalah pengembangan sistem informasi akuntansi yang mencakup lima pilar utama: perencanaan, penganggaran, penerimaan, pengeluaran, dan pelaporan. Hasil penelitian menunjukkan bahwa pengadopsian asumsi akrual dan metode biaya historis memungkinkan pengakuan transaksi secara tepat waktu dan akurat. Sistem pengendalian internal diperkuat melalui mekanisme otorisasi bertingkat, rekonsiliasi bank bulanan, serta penggunaan sistem dana tetap (imprest fund system) dalam pengelolaan kas kecil untuk meminimalisir risiko kesalahan administratif. Meskipun demikian, implementasi di lapangan menghadapi hambatan berupa kompleksitas validasi bukti transaksi eksternal dan kedisiplinan staf dalam pertanggungjawaban kas bon sesuai batas waktu yang ditetapkan. Kesimpulannya, penerapan SOP ini secara konsisten merupakan prasyarat mutlak untuk menghasilkan laporan keuangan yang relevan, andal, dan memenuhi prinsip auditabilitas bagi pengembangan klinik di masa depan

IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DALAM SISTEM PELAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL Dikdik Maulana; Suryo, Medianto
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.986

Kendala dari pelaku UMKM adalah minimnya pengetahuan dalam mencatat dan memberikan informasi untuk pelaku usaha, Microsoft Excel dipilih sebagai aplikasi dikarenakan mudah untuk dipelajari dan juga karena Microsoft Excel sudah familiar dikalangan masyarakat. Teknik analisis data pada penelitian ini menggunakan teknik reduksi data, display data, dan penarikan kesimpulan. Pengumpulan data dilakukan melalui studi lapangan, dokumentasi dan studi perpustakaan. Hasil dari penelitian ini adalah Distributor Halawa dan Prochid tidak memiliki laporan keuangan dikarenakan terkendala sumber daya manusia dan pemilik usaha yang kurang begitu paham mengenai bagaimana penyusunan laporan keuangan yang baik. Dengan adanya perancangan sistem informasi akuntansi ini diharapkan, dapat membantu pemilik usaha dalam penyusunan laporan keuangan dengan mudah dan sesuai standar akuntansi yang berlaku, kemudian pemilik usaha dapat memenuhi kewajibannya dalam membayar pajak serta dapat memudahkan pemilik usaha jika ingin mengajukan peminjaman modal usaha pada bank. Diperlukan kesadaran pemilik tentang pentingnya laporan keuangan agar pemilik usaha dapat mengetahui kondisi usahanya dan memudahkan pemilik usaha dalam pengambilan keputusan.

ANALISIS DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM FARMASI DI BEI SEBELUM DAN SESUDAH PANDEMI COVID-19 Dikdik Maulana
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1011

Indonesia's pharmaceutical market faces the obstacle of a poor operating climate undermined by low levels of protection for intellectual property. In addition, the pricing and reimbursement system is underdeveloped. The pricing and reimbursement system reflects the underdeveloped status of the pharmaceutical market and requires restructuring and modernization. The target issues to be discussed are researched through research with specific themes and research topics by narrowing down the topic of discussion regarding Dividend Payout Ratio and Stock Price. The research method approach used is descriptive verification method, which is research that aims to determine the relationship between variables and other variables. This method is done by testing hypotheses and answering problem formulations through data collection. The data source used in this study is the official website of the Indonesia Stock Exchange (IDX). Based on the test results, the results of the research on the Dividend Payout Ratio variable state that there is an influence between Dividend Payout Ratios and stock prices, firm size has a significant effect on stock prices, dividend payout ratio has no significant effect on stock prices.

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