Article Per Year (5 Year)
p-Index From 2021 - 2026
1.286
P-Index
This Author published in this journals
All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JIKA: Jurnal Ilmu Keuangan dan Perbankan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Electronic, Business, Management and Technology Journal
Lesmana, Budi
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Library & Information Science Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PENGARUH PENGGUNAAN PENDEKATAN TARGET DAN KAIZEN COSTING TERHADAP UPAYA MENGURANGI BIAYA PRODUKSI: (Study Kasus Pada PT. Victory Garmintex, Batujajar) Lesmana, Budi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 9 No. 1: Desember 2019
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.936 KB) | DOI: 10.34010/jika.v9i1.2537

Abstract

The research is divided into an understanding of the target costing, understanding of the Kaizen costing, and to which the outcome is to be obtained using the target and Kaizen costing. The study combines costing targets with costing kaizen for cost reduction. This research is a type of descriptive research with the case study type at PT. Victory Garmintex. The research at PT. Victory Garmintex begins with determining the objectives, namely the business of Kaizen based on the price that the consumer wants to pay and should be achieved. Once it is started to identify and eliminate waste. The result is the elimination of waste and minimized waste; Use of raw materials, raw material supplies, packaging processes, packing processes, and waste of work, and the extravagance of transportation. The final step is to evaluate the implementation of Kaizen costing. Evaluation is done by comparing the actual earned savings achieved with the objectives set at the beginning. The results of the evaluation showed PT. Victory Garmintex has managed to reduce the company's production costs using the target costing and kaizen costing. Keywords: Costing target, kaizen costing, cost reduction, waste, elimination of waste, small step Penelitian ini terbagi dalam pemahaman tentang target costing, pemahaman tentang kaizen costing dan sejauh mana hasil yang bakal diperoleh dengan menggunakan target dan kaizen costing. Penelitian ini menggabungkan antara target costing dengan kaizen costing untuk pengurangan biaya. Penelitian ini merupakan jenis penelitian deskriptif dengan jenis studi kasus pada PT. Victory Garmintex. Penelitian di PT. Victory Garmintex, diawali dengan menentukan tujuan, yaitu usaha kaizen yang berdasarkan harga yang ingin dibayarkan konsumen dan harus dicapai. Setelah itu dimulailah mengidentifikasi dan mengeliminasi pemborosan. Hasilnya adalah dieliminasinya pemborosan dan diminimumkannya pemborosan; pemakaian bahan baku, persediaan bahan baku, proses pengemasan, proses pengepakan, serta pemborosan gerak kerja, dan pemborosan transportasi. Langkah terakhir yang dilakukan adalah mengevaluasi implementasi kaizen costing. Evaluasi dilakukan dengan membandingkan penghematan aktual yang berhasil diperoleh dengan tujuan yang telah ditetapkan di awal. Hasil evaluasi menunjukkan PT. Victory Garmintex telah berhasil mengurangi biaya produksi perusahaan dengan menggunakan target costing dan kaizen costing. Kata Kunci: target costing, kaizen costing, pengurangan biaya, pemborosan, eliminasi pemborosan, langkah kecil
Application Of Accounting System on Account Payments: Study At One of The Hotels in Bandung Karmila, Karmila; Nasution, Sakti Muda; Fudsy, Mira Ismirani; Karmana, Dedi; Lesmana, Budi
Electronic, Business, Management and Technology Journal Vol. 2 No. 2 (2024): Electronic, Business, Management and Technology Journal
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/ebmtj.v2i2.187

Abstract

This study seeks to elucidate the process of executing debt payments at Dejava Hotel Bandung and to identify the obstacles impeding these payments. This research constitutes a form of qualitative descriptive investigation. To perform this study, the author seeks primary data through direct interviews with relevant parties and secondary data in financial reports and supplementary documents. The study's findings at De Java Hotel indicate that the execution of debt payments to suppliers occurs through two interconnected processes: the purchase report method and the debt payment procedure. The issues impeding the settlement of trade debts to suppliers include the late arrival of invoices and the untimely submission of warehouse reports, leading to delayed payments. To ensure timely debt payments, the organization frequently needs to request clear invoices from the supplier and enhance warehouse monitoring.
Analisis Aplikasi C-Acces Dalam Meningkatkan Kepuasaan Pengguna Kereta Commuterline Secara Online: (Studi Kasus Pada Kereta Commuterline Indonesia Di Wilayah Jabodetabek) Lesmana, Budi; Sakti Muda Nasution; Mira Ismirani Fudsyi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2478

Abstract

Indonesia Commuterline Train is a passenger transportation service between urban areas and surrounding cities such as Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi). Commuterline Train or commonly called Krl is one of the most popular modes of transportation among urban communities. For that, PT KCI created an innovation that can improve Commuterline train services by creating an application that makes it easier for every customer who uses this transportation service to fulfill their wishes. Indonesian Commuterline Train created the C-Acces application, an online application used to access train schedules using a cellphone. This application is intended to improve user efficiency and convenience in accessing Indonesian Commuterline train services. This study aims to analyze the extent to which the C-Acces application makes it easier for users when they are outside the station. This research method uses a quantitative approach by distributing questionnaires to 200 Commuterline customer respondents. The results of this analysis will show the advantages of the C-Acces application with several features that we can open such as online ticket purchases, top up multitrip card (KMT) balances, view train schedules, view train positions, monitor station density and registration of pregnant women's pins are the main factors for customer satisfaction. This study concludes that C-Acces plays a very important role in increasing customer satisfaction and making it easier for Commuterline users to access various things they need.
Pelatihan sistem keuangan akuntansi berbasis komputer dalam mendorong kinerja keuangan di BUMDes Mangkubumi Kabupaten Ciamis Lesmana, Budi; Parlina, Lina
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2021): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i3.6196

Abstract

Tujuan  dari  penelitian  ini  adalah  membentuk  dan  mengembangkan  kelompok  masyarakat  yang  sudah terbentuk dalam suatu wadah BUMDes menjadi lebih mampu secara keahlian menggunakan teknologi komputer dalam penyusunan laporan keuangan yang akuntabel yang dipersyaratkan oleh lembaga keuangan, melalui pelatihan sistem akuntansi berbasis komputer ini diharapkan akan membekali kemampuan dan keterampilan pengurus dan pengelola BUMDes agar dapat menggunakan dan menerapkan sistem akuntansi yang sesuai Standar Laporan Keuangan (SAK) yang  diterima  umum  sehingga  dengan  mudah  dapat  mengukur dan  meningkatkan  kinerja  keuangan  unit  usaha BUMDes. Target dari penelitian ini  adalah para pengurus dan pengelola  BUMDes dapat  mengoperasikan komputer dengan terampil dan  dapat  mengaplikasikan sistem akuntansi berbasis  komputer  sederhana dengan  menggunakan rumus  dan  fungsi-fungsi yang  sudah  tersedia dalam  Software  Microsoft  Excell  dengan  kekhususan  pada  bidang akuntansi (Excell  for  Accounting), sehingga  dapat  meningkatkan kinerja  keuangan dan akuntabil itas  penyusunan keuangan BUMDes. Metode yang digunakan dalam penelitian ini yaitu dengan menggunakan metode bim bingan teknis (technical assistance) yang menitikberatkan pada kegiatan pembelajaran Computer Based Training (CBT) yaitu pembelajaran berbantuan komputer (PBK) dengan menggunakan aplikasi komputer Microsoft Excel sebagai media utamanya, menggunakan metode simulasi dan case study, yang digunakan untuk menggali pengetahuan, pengalaman usaha atas kasus-kasus dimulai dari pencatatan transaksi, klasifikasi buku besar dan penyusunan laporan keuangan .Kata Kunci: BUMDes., CBT., Excell for Accounting., Kinerja., Sistem Informasi Akuntansi. Computer-based Accounting Financial System Training in Encouraging Financial Performance at BUMDes Mangkubumi Ciamis DistrictABSTRACTThe purpose of this research is to form and develop community groups that have been formed in a BUMDes forum to become more capable of skillfully using computer technology in preparing accountable financial reports which is required by financial institutions, through training in computer-based accounting systems, it is hoped that this will equip the abilities and skills. BUMDes administrators and managers are able to use and implement an accounting system that is in accordance with the generally accepted Financial Reporting Standards (SAK) so that they can easily measure and improve the financial performance of BUMDes business units. The target of this research is that BUMDes administrators and managers can operate computers skillfully and can apply a simple computer-based accounting system using formulas and functions that are already available in Microsoft Excel Software with specificity in accounting (Excell for Accounting), so that they can improve financial performance and accountability of BUMDes financial preparation. The method used in this research is by using the technical assistance method which focuses on Computer Based Training (CBT) learning activities, namely computer-assisted learning (CAL) using the Microsoft Excel computer application as the main media, using simulation methods and case studies. , which is used to explore knowledge, business experience on cases starting from recording transactions, classifying ledgers and preparing financial reports.Keywords: accounting information systems ., BUMDes., CBT ., excell for accountin., performance.
Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Penerangan Jalan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Batu : (Studi Kasus Pada Badan Keuangan Daerah Kota Batu Tahun 2012-2018). Lesmana, Budi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1395

Abstract

Indonesia as a government that adheres to the principle of regional autonomy, each region is given the authority to regulate its own government. Where to organize their own local government requires a source of income. One source of local revenue is local taxes and regional levies. The purpose of this study was to determine the effect of hotel taxes, restaurant taxes, street lighting taxes and advertisement taxes on local revenue This type of research is quantitative with a descriptive approach. The data used in the secondary data research contained in the Batu City regional financial institutions are in the form of regional tax target and realization reports and 2012-2018 regional original revenue target and realization reports. The research method used is multiple linear regression analysis to see the effect of hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes and advertisement taxes on local revenue. The results of testing the hypothesis using the t test succeeded in proving that the hotel tax did not have a significant effect on local revenue, while the restaurant tax, entertainment tax, street lighting tax and advertisement tax had a significant effect on regional original income. The test results using the f test prove that the hotel tax, restaurant tax, entertainment tax, street lighting tax, and advertisement tax simultaneously affect local revenue. Keyword: Regional Autonomy, Revenue, Regression Analysis, Taxes, Realization Report.
Kandungan Informasi Pengendalian Internal :Bukti Dari Pengungkapan Kelemahan Material Lesmana, Budi; widiawati, santi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1403

Abstract

ABSTRACT This journal examines the information content of internal control. I use two conventional measures of information content – stock return volatility and trading volume – and find that both measures show a statistically greater event-period reaction to disclosure of a company's initial material weakness compared to non-period events. -adjacent events and against a sample of matched control companies. In a multivariate setting, I find significant and positive relationships between the material weakness variable and both measures of information content after controlling for several other event period news sources. Collectively, the evidence suggests that investors respond to the information contained in material weakness disclosures, consistent with these disclosures providing additional value-relevant news for investors to consider in making resource allocation decisions.
SROI sebagai Alat Evaluasi: Meningkatkan Akuntabilitas dalam Pengabdian Masyarakat Lesmana, Budi; Sakti Muda Nasution; Mira Ismirani Fudsy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2799

Abstract

Social Return on Investment (SROI) has emerged as a significant evaluation tool for enhancing accountability in community service programs. This article explores how the application of SROI can provide a more transparent and measurable framework for assessing the social, economic, and environmental impacts of community engagement initiatives. Aiming to understand the ways in which SROI can be integrated into evaluation practices, this research employs a qualitative approach, including case studies of several community service programs that have implemented SROI. The findings indicate that SROI not only aids in measuring the social value added by these programs but also increases stakeholder trust and facilitates ongoing monitoring of the impacts generated. Thus, this article concludes that SROI can serve as a vital instrument in efforts to strengthen accountability and transparency in community service initiatives, while also encouraging greater investment in programs that deliver tangible benefits to communities.
Co-Authors Fudsy, Mira Ismirani Karmana, Dedi karmila karmila Mira Ismirani Fudsy Mira Ismirani Fudsyi Nasution, Sakti Muda Parlina, Lina Sakti Muda Nasution Widiawati, Santi