Article Per Year (5 Year)
p-Index From 2021 - 2026
1.789
P-Index
This Author published in this journals
All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Kajian Akuntansi
Asri Suangga
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia.
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Premium Growth Ratio, Risk Based Capital Dan Hasil Investasi Terhadap Profitabilitas Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014 Fira Agustin; Asri Suangga; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.058 KB) | DOI: 10.35310/accruals.v2i2.13

Abstract

Penelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia tahun 2010-2014. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling sehingga diperoleh sampel yang sesuai kriteria sebanyak 11 perusahaan. Alat statistik dalam penelitian ini adalah Eviews 8.1. Hasil penelitian ini menunjukan bahwa secara parsial premium growth rato dan risk based capital tidak berpengaruh terhadap return on assets, variabel hasil investasi berpengaruh terhadap return on assets. Sedangkan secara simultan variabel premium growth ratio, risk based capital dan hasil investasi berpengaruh signifikan terhadap return on assets
THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs Andhika Anandya; Rini Lestari; Rudy Hartanto; Edi Sukarmanto; Asri Suangga; Lukmannul Hakim Firdaus
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2563

Abstract

This research analyzes the effectiveness of implementing the Kanban Method in developing a simple accounting information system for MSMEs in Bandung, particularly those under the guidance of PC Persis Banjaran. The study employs a qualitative approach with a triangulation method, which combines data from direct observations and interviews with system developers, business actors as prospective system users, and experts, as well as the analysis of relevant documents. The research findings demonstrate that the application of the Kanban Method in developing accounting information systems is quite effective. The Kanban Method enables system developers to become more adaptive and responsive in addressing changes in the development needs of information systems. This study reveals that the use of the Kanban Method in developing a simple accounting information system leads to improvements in data processing effectiveness, financial transaction calculations, and zakat reporting according to the needs of prospective system users. Keywords         : Kanban, Accounting information system, MSMEs, Bandung, PC Persis Banjaran.
Nilai Tukar Rupiah dan Tingkat Inflasi terhadap Penerimaan Pajak Penghasilan Lathifa Gita Pratiwi; Diamonalisa Sofianty; Asri Suangga
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11400

Abstract

Abstract. Income tax is one of the sources of state income with the largest amount every year. The existence of macro aspect phenomena, especially the Rupiah Exchange Rate and the Inflation Rate, has resulted in a decline in income tax revenues. The research was conducted with the aim of examining the Rupiah Exchange Rate, Inflation Rate and Income Tax Revenue in Indonesia for the period 1993-2023. This research uses a descriptive verification method, a quantitative approach using multiple linear regression analysis techniques using Eviews 12. The population in this research consists of the Rupiah Exchange Rate, Inflation Rate and Income Tax Receipts. A purposive sampling technique was used in the research with a sample of 31 consisting of the Rupiah Exchange Rate for the 1993-2023 period, the Inflation Rate for the 1993-2023 period, and Income Tax Revenue for the 1993-2023 period. The research data is in the form of secondary data with documentation data collection techniques through the official websites of the Badan Pusat Statistik (BPS), Bank Indonesia (BI), and the Ministry of Finance. The test results in the research prove (1) The Rupiah Exchange Rate has a significant positive influence on Income Tax Revenues during the 1993-2023 period. (2) The inflation rate has a significant negative influence on income tax revenues during the 1993-2023 period. Abstrak. Pajak penghasilan menjadi salah satu sumber pemasukan negara dengan jumlah terbesar setiap tahunnya. Adanya fenomena aspek makro terutama Nilai Tukar Rupiah dan Tingkat Inflasi mengakibatkan turunnya penerimaan pajak penghasilan. Penelitian dilakukan dengan tujuan untuk menguji Nilai Tukar Rupiah, Tingkat Inflasi, dan Penerimaan Pajak Penghasilan di Indonesia periode 1993-2023. Penelitian ini menggunakan metode deskriptif verifikatif pendekatan kuantitatif dengan menggunakan teknik analisis regresi linier berganda menggunakan Eviews 12. Populasi dalam penelitian ini terdiri dari Nilai Tukar Rupiah, Tingkat Inflasi, dan Penerimaan Pajak Penghasilan. Teknik sampling purposif digunakan dalam penelitian dengan sampel sebanyak 31 terdiri dari Nilai Tukar Rupiah periode 1993-2023, Tingkat Inflasi periode 1993-2023, dan Penerimaan Pajak Penghasilan periode 1993-2023. Data penelitian berupa data sekunder dengan teknik pengumpulan data dokumentasi melalui situs resmi Badan Pusat Statistik (BPS), Bank Indonesia (BI), dan Kementerian Keuangan. Hasil uji dalam penelitian membuktikan (1) Nilai Tukar Rupiah memberikan pengaruh signifikan positif terhadap Penerimaan Pajak Penghasilan selama periode 1993-2023. (2) Tingkat Inflasi memberikan pengaruh signifikan negatif terhadap Penerimaan Pajak Penghasilan selama periode 1993-2023.
DISCLOSURES OF THE CIRCULAR ECONOMY IN THE 2022 ASRRAT PLATINUM RATING COMPANY'S SUSTAINABILITY REPORT Suangga, Asri; Riyang Mardini; Rudy Hartanto
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3592

Abstract

This study explores how a Circular Economy (CE) disclosure appears in a company's Sustainability Report. In particular, the existence of CE is analyzed using the 5R approach, namely: reduce, reuse, recycle, recover, and repair. The research uses qualitative and quantitative content analysis methods, with the 2021 Sustainability Report of 10 companies achieving the 2022 Asia Sustainability Reporting Rating Platinum rankings. The ten companies in question are four engaged in the banking sector, three chemical manufacturers, two energy, and one pharmacy. The research results show that the commitment to a circular economy has given rise to many innovations in reducing generation and reusing waste in companies operating in the energy and chemical industries, two business sectors that use non-renewable natural resources as the main raw material. In the pharmaceutical industry, encourage the use of incinerators as a means of burning B3 waste so that it is safe for the environment. Meanwhile, in the banking sector, commitment to a circular economy can be seen in efforts to reduce paper use, which is in line with the trend of digitalization of banking services, which tends to be paperless. The keywords reduce, reuse, and recycle (3R) are the most common in corporate sustainability reports. While the keywords recovery and repair only appear in 2 reports. Keywords    : Circular Economy, Disclosure, Sustainability Reporting.  
Pengaruh Implementasi E-Samsat dan Program Pemutihan Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pristi Audilla; Diamonalisa Sofianty; Asri Suangga
Jurnal Riset Akuntansi Volume 4, No. 1, Juli 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i1.3801

Abstract

Abstract. The high ownership of motor vehicles in Indonesia is not matched by motor vehicle tax revenue, which remains relatively low, indicating non-compliance among the public in paying motor vehicle taxes. Regional governments have introduced various innovations to facilitate tax payments, such as the implementation of e-Samsat and tax amnesty programs. This study aims to determine the impact of these programs on motor vehicle taxpayers' compliance. The research uses descriptive and verificative methods with a quantitative approach. Data were collected from 105 respondents registered at the Cimahi Samsat Office using Incidental Sampling techniques. Data analysis involved descriptive and verificative statistical analysis, supported by the SmartPLS 3.0 application based on SEM-PLS to test validity and reliability using the PLS Algorithm and hypotheses using Bootstrapping. The results show that: 1) The implementation of e-Samsat has a significant positive effect on motor vehicle taxpayers' compliance; 2) The tax amnesty program does not affect motor vehicle taxpayers' compliance. Abstrak. Kepemilikan kendaraan bermotor di Indonesia tinggi, namun penerimaan pajak kendaraan bermotor masih rendah, menunjukkan ketidakpatuhan masyarakat dalam membayar pajak. Pemerintah daerah telah membuat inovasi untuk mempermudah pembayaran pajak, seperti implementasi e-samsat dan program pemutihan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kedua program tersebut terhadap kepatuhan wajib pajak kendaraan bermotor. Metode penelitian yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif. Data dikumpulkan dari 105 responden yang terdaftar di Kantor Samsat Cimahi melalui teknik Incidental Sampling. Analisis data melibatkan analisis statistik deskriptif dan verifikatif, dengan dukungan aplikasi SmartPLS 3.0 berbasis SEM-PLS untuk menguji validitas dan reliabilitas menggunakan PLS Algorithm dan hipotesis menggunakan Bootstrapping. Hasil penelitian menunjukkan bahwa: 1) Implementasi e-samsat berpengaruh positif signifikan terhadap kepatuhan wajib pajak kendaraan bermotor; 2) Program pemutihan pajak tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
Transformasi Perhitungan Zakat UMKM Industri Halal Melalui Sistem Informasi Akuntansi “Kaashir” Lestari, Rini; Sukarmanto, Edi; Nurwandi, Luthfi; Komaran, Muhammad Dhafin; Hartanto, Rudy; Suangga, Asri; Anandya, Andhika
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i1.5203

Abstract

Kewajiban perhitungan zakat penghasilan menjadi salah satu elemen yang tidak dapat diabaikan khususnya para pelaku usaha UMKM disektor indonesia. Selain sebagai bentuk kepatuhan syariah, zakat juga merupakan bagian dari tanggung jawab sosial yang bertujuan untuk membantu memberdayakan masyarakat. Akan tetapi, sebagian besar pelaku UMKM masih belum memiliki pemahaman yang memadai tentang cara perhitungan zakat yang tepat. Hal tersebut menyebabkan ketidakpastian dalam penghitungan dan pelaporan zakat yang pada akhirnya dapat berisiko pada ketidakpatuhan terhadap prinsip-prinsip syariah. Tujuan pengabdian kepada masyarakat yang dilakukan adalah membuat aplikasi sistem informasi akuntansi “kaashir” dan juga pendampingan dan pelatihan penyusuna laporan keuangan sederhana. Mitra dalam kegiatan pengabdian yang dilaksanakan adalah komunitas UMKM PC Persis Banjaran Kabupaten Bandung. Metode pengabdian dilakukan melalui 2 jenis kegiatan. Kegiatan pertama adalah dengan melakukan pengembangan sistem informasi akuntansi yang diberi nama “kaashir”. Pengembangan kaashir dilakukan dalam versi android dan web base. Kaashir versi andriod yang sudah dikembangan oleh tim PKM kemudian dilakukan pengujian beta testing dan alfa testing untuk melihat kelancaran penggunaan aplikasi. Kegiatan kedua adalah dengan memberikan pendampingan pemahaman atas laporan keuangan sederhana kepada para pelaku UMKM. Hasil kegiatan berupa aplikasi “kaashir” yang dapat digunakan oleh pelaku UMKM dan juga adanya peningkatan ketrampilan dalam hal pemahaman dan penyusunan laporan keuangan.
Transformasi Digital Usaha bagi Pelaku UMKM Industri Halal PC PERSIS Banjaran Hartanto, Rudy; Lestari, Rini; Sukarmanto, Edi; Suangga, Asri; Anandya, Andhika; Annisa, Nazma Nur; Tsarwah, Almira Khayyira
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.6694

Abstract

Transformasi digital menjadi kebutuhan mendesak bagi pelaku UMKM untuk meningkatkan daya saing di era ekonomi digital. Namun, tingkat adopsi teknologi di kalangan UMKM, khususnya sektor industri halal, masih rendah. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM industri halal PC Persis Banjaran dalam memanfaatkan e-commerce, khususnya marketplace Shopee. Kegiatan dilakukan dalam bentuk workshop yang mencakup materi digital business, praktik pendaftaran toko, optimasi produk, dan strategi penjualan. Para peserta menggunakan handphone untuk implementasi transformasi digitalisasi usaha mereka. Evaluasi dilakukan melalui pre-test dan post-test berbasis self-efficacy theory. Hasil pre test Pelatihan dan Pendampingan digital businees dan e-commerce menunjukkan bahwa pemahaman pelaku UMKM sudah berada diangka yang sangat baik dengan nilai diatas 4 dari 5 skala. Hasil menunjukkan bahwa terdapat peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan e-commerce. Peserta mampu mengelola akun, mengoptimalkan tampilan produk, dan memahami strategi promosi secara digital.Kegiatan ini membuktikan bahwa pendampingan digital berbasis praktik mampu meningkatkan kesiapan UMKM dalam beradaptasi dengan transformasi digital dan memperluas akses pasar secara berkelanjutan.
USABILITY TESTING ON THE POINT OF SALES SHARIA APPLICATIONS: KAASHIR Asri Suangga; Rini Lestari; Edi Sukarmanto; Rudy Hartanto; Andhika Anandya; Nasrizal Akbar
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4525

Abstract

This research aims to carry out Usability Testing on the Kaashir Application. Usability Testing is a method of evaluating the usability of software that aims to increase the usability of an application/product by conducting analysis, identifying problems, measuring efficiency, measuring convenience, and determining user satisfaction. Usability Testing is carried out on the Kaashir application to determine the ease of use of the application, such as ease of understanding features and memory of feature locations. Several stages must be carried out in carrying out Usability Testing, namely conducting research on the application, preparing recitation scenarios, looking for respondents or testing subjects, creating a standard questionnaire, and carrying out usability analysis of the results of respondents and questionnaires. Based on the results of this research, it was concluded that Kaashir has an excellent level of ease to learn and understand. The efficiency in speeding up work, especially recording stock and sales, is also outstanding. Apart from that, the various features in this application are also easy to remember, with a very good level of user satisfaction. As an application that is still in the development process, there are not many errors in this application. Errors that occur are easy to overcome.
Analisis Komparatif Realisasi Penerimaan Pajak Kendaraan Bermotor (PKB) sebelum dan sesudah Aturan Insentif Kendaraan Bermotor Listrik Rifa Nurwansyah; Asri Suangga; Riyang Mardini
Bandung Conference Series: Accountancy 399-406
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v6i2.25877

Abstract

Abstract. The implementation of a 0% Motor Vehicle Tax (PKB) incentive for Battery Electric Vehicles (KBLBB) under Minister of Home Affairs Regulation Number 6 of 2023 is intended to accelerate the transition toward sustainable transportation. However, the policy also raises concerns regarding its potential impact on regional tax revenues, particularly through a reduction in the motor vehicle tax base that may affect Local Own-Source Revenue (PAD). This study examines differences in PKB revenue realization in West Java Province during the three years preceding the policy (2020-2022) and the three years following its implementation (2023-2025). A quantitative approach with a comparative descriptive design was employed using secondary data obtained from PKB Revenue Realization Reports. The analysis was conducted using a paired sample t-test. The results indicate a statistically significant difference in PKB revenue between the two periods (p < 0.05). Despite the implementation of the tax incentive, PKB revenue increased after the policy was introduced. This finding suggests that the regulatory objective of promoting electric vehicle adoption has not weakened the revenue-generating function of regional taxation. The increase in revenue is likely associated with the continued dominance of conventional vehicles, the recovery of public purchasing power, and the effectiveness of regional tax intensification programs. Overall, the findings indicate that fiscal incentives for electric vehicles can support environmental policy objectives without reducing aggregate PKB revenue or undermining regional fiscal capacity. Abstrak. Pemberian kebijakan insentif Pajak Kendaraan Bermotor (PKB) sebesar 0% bagi Kendaraan Bermotor Listrik Berbasis Baterai (KBLBB) melalui Peraturan Menteri Dalam Negeri Nomor 6 Tahun 2023 merupakan salah satu upaya pemerintah untuk mempercepat transisi menuju transportasi berkelanjutan. Di sisi lain, kebijakan tersebut menimbulkan kekhawatiran terhadap potensi berkurangnya basis penerimaan PKB yang dapat memengaruhi Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan menganalisis perbedaan realisasi penerimaan PKB di Provinsi Jawa Barat pada periode tiga tahun sebelum kebijakan diterapkan (2020-2022) dan tiga tahun setelah implementasinya (2023-2025). Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif komparatif serta memanfaatkan data sekunder berupa Laporan Realisasi Penerimaan PKB. Pengujian hipotesis dilakukan menggunakan uji paired sample t-test. Hasil penelitian menunjukkan adanya perbedaan yang signifikan dalam penerimaan PKB antara periode sebelum dan sesudah kebijakan (p < 0,05). Meskipun insentif pajak telah diberlakukan, penerimaan PKB justru mengalami peningkatan pada periode setelah kebijakan diterapkan. Temuan ini menunjukkan bahwa fungsi regulasi pajak untuk mendorong adopsi kendaraan listrik tidak mengurangi fungsi penerimaan pajak daerah. Peningkatan penerimaan tersebut diduga dipengaruhi oleh masih dominannya kendaraan konvensional sebagai sumber utama penerimaan PKB, membaiknya daya beli masyarakat, serta efektivitas program intensifikasi pajak daerah. Secara keseluruhan, hasil penelitian menunjukkan bahwa pemberian insentif kendaraan listrik dapat mendukung tujuan kebijakan lingkungan tanpa mengurangi penerimaan PKB secara agregat maupun kapasitas fiskal daerah.
Co-Authors Alia Alifa Ibrahim Andhika Anandya Annisa Nadiyah Rahmani Annisa, Nazma Nur Asyifa Nur Azizah Bambang Sugiharto Boyke Rahmat Ramdani Diamonalisa Sofianty Dimas Nurjaya Edi Sukarmanto Fira Agustin Kania Nurcholisah Komaran, Muhammad Dhafin Laksono Trisnantoro Lasmanah Lathifa Gita Pratiwi Lukmannul Hakim Firdaus Luthfi Nurwandi Muhammad Jefriendy Ilhamsyah Nasrizal Akbar Nayla Syfa Aprilianti Nurfahmiyati Nurfahmiyati Pramono, irena Paramita Pristi Audilla Radhitya Pradiftha Drajat Rifa Nurwansyah Rini Lestari Rini Lestari Riyang Mardini Rudy Hartanto Rudy Hartanto Tasya Permatasari Tsarwah, Almira Khayyira Wijaya Handoyo