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Terawati, Mira Teram
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Pengaruh Independensi, Pengalaman dan Skeptisme Profesional terhadap Kualitas Audit pada Inspektorat Provinsi Jawa Barat Terawati, Mira Teram; Effendi, Asep; Suharman, Harry
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh independensi, pengalaman, dan skeptisme profesional terhadap kualitas audit pada Inspektorat Jawa Barat baik secara simultan maupun parsial. Penelitian dilakukan dengan menggunakan metode deskriptif dan verifikatif. Data yag digunakan adalah data primer dan data sekunder. Metode pengumpulan data menggunakan teknik kuesioner. Populasi dalam penelitian ini adalah 85 orang auditor dengan sampel responden sebanyak 70 orang. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Analisis data yang digunakan adalah kuantitatif dan kualititatif. Teknik analisis data yang digunakan adalah analisis regresi, koefisien korelasi Pearson Product Moment dan uji koefisien determinasi. Hasil dalam penelitian ini menunjukkan bahwa variabel independensi, pengalaman, dan skeptisme professional berpengaruh terhadap kualitas audit baik secara simultan maupun parsial. Independensi, pengalaman, dan skeptisme profesional masing-masing memiliki tingkat hubungan yang positif dan kuat terhadap kualitas audit. Independensi, pengalaman, dan skeptisme profesional secara parsial memiliki pengaruh yang sedang terhadap kualitas audit.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA CV CAHAYA ARWITI KARAWANG Kartika, Mega Rianita; Terawati, Mira Teram
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.647

Abstract

Full Costing merupakan metode penentuan biaya produksi yang memperhitungkan semua unsur biaya dalam biaya produksi (bahan baku, tenaga kerja langsung, overhead pabrik) karena biaya ini dianggap melekat pada harga pokok persediaan sehingga perusahaan akan memperoleh biaya yang akurat serta dapat menetapkan harga jual yang lebih kompetitif. Tujuan dari penelitian ini untuk menganalisis perhitungan harga pokok produksi (HPP) catering dan produk makanan box, membandingan HPP dan penentuan harga jual menurut perhitungan CV Cahaya Arwiti Karawang dan Full Costing. Metode penelitian yang dilakukan menggunakan deskriptif kuantitatif. Kesimpulan dari penelitian ini yaitu perhitungan dengan menggunakan metode full costing dalam menghitung harga jual lebih baik dibandingkan perhitungan perusahaan karena menghasilkan harga jual yang lebih kompetitif sehingga laba yang diperoleh lebih maksimal. Saran yang dapat diberikan yaitu perlu dilakukannya pengidentifikasian kembali mengenai komponen pembentukan HPP dan perhitungan dengan metode full costing, sehingga kebijakan pembebanan HPP dapat mencakup seluruh komponen pendukung dan menghasilkan laba yang maksimal.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN IKA SMPN 2 BANDUNG Terawati, Mira Teram; Rachman, Fatwa Rubiar; Astuti Dinah, Resta Puji
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.102

Abstract

This Community Service (PKM) Activity by the Academy of Accounting Bandung (A2B) is one of the manifestations of the Tri Dharma of Higher Education, which is to provide benefits to the community. This PKM activity is intended for the management of IKA SMPN 2 Bandung located on Jl. Sumatera No. 42 Bandung. The method of implementing PKM activities is carried out by providing assistance in the preparation of financial statements using exel software. This PKM consists of several stages, namely preparation and interview, discussion and introduction of programs, signing agreements, assistance in preparing financial statements, as well as evaluation and follow-up. The output resulting from this community service activity is the excel application of financial statements of IKA SMPN 2 Bandung.
PELATIHAN PERPAJAKAN BREVET A&B BAGI ATLET (STUDI PADA ATLET GANTOLE PARALAYANG INDONESIA (PEPI) KABUPATEN BANDUNG BARAT) Rachman, Fatwa Rubiar; Terawati, Mira Teram; Djuharoh, Aan Siti
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.103

Abstract

Sportmen or athletes who receive or obtain income in connection with their participation in a competition or championship activity are obliged to carry out their tax obligations. Because athletes are included as individual tax subjects who receive income with deductions from Income Tax Article 21 and/or Article 26. Therefore, knowledge and technical skills are needed to carry out tax obligations properly and correctly. This activity was carried out as an embodiment of the Bandung Accounting Academy (A2B) in carrying out community service in accordance with the study program, namely tax accounting. The activity was entitled Tax Provision and Tax Training for Indonesian Paragliding athletes in West Bandung Regency. Organizing training, covering topics related to the field of taxation, as well as increasing the professional capabilities and competencies of HR in the scope of tax accounting for activity participants. Technically, this activity went according to target; all participants underwent the implementation process until completion, were declared to have passed, and were given a brevet A&B competency certificate.
PEMERIKSAAN KESEHATAN SERTA PENGOBATAN GRATIS DI AKADEMI AKUNTANSI BANDUNG (A2B) Terawati, Mira Teram; Rachman, Fatwa Rubiar; Suryati, Elis
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.106

Abstract

Health is a state of complete physical, mental and social well-being and not simply free from disease or weakness. Through community service activities packaged in the 53rd Anniversary program of the Bandung Accounting Academy (A2B), A2B partnered with the Red Beret Corps Children (AKBM) and SMK Dharma Bhakti Indonesia (SMK DBI) to hold free medical check-up and treatment activities in the form of checking blood pressure, blood sugar, and uric acid as well as providing free consultations and medicines by doctors. It aims to monitor the health of the local community and early detect non-communicable diseases that may arise. This activity is expected to increase the awareness of the elderly regarding the importance of carrying out a healthy lifestyle to avoid disease.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA KOTA/KABUPATEN DI PROVINSI JAWA BARAT Arethusa, Tasya Amanda; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.209

Abstract

Regional autonomy aims to improve equitable development, people's welfare, and public services. The government as a public service provider has the task of managing funds obtained from the community to improve public service facilities through capital expenditure allocation. This study aims to determine the influence of Local Own-source Revenue on Capital Expenditure on Cities and Regencies in West Java Province for the 2021-2022 period. The method of this research is descriptive and verification with a quantitative approach. The data source used in this study is secondary data obtained from the official website of the Central Statistics Agency of West Java Province. The population in this study is 9 cities and 18 regencies in West Java Province. The data analysis techniques used in this study are simple linear regression analysis. The study results show that Local Own-source Revenue has an effect on Capital Expenditure.
PENGARUH PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS Mariam, Ridha Siti; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.210

Abstract

Financial Distress is a condition of a company where revenue is unable to cover total costs and meet its obligations at maturity which will cause bankruptcy if not handled immediately. The commonly used financial statement analysis is financial ratios, one of which is sales growth which is used in predicting a company's financial distress. This study aims to determine the influence of Sales Growth on Financial Distress. The methods used are descriptive and verifiable methods with a quantitative approach and the type of data used, namely secondary data with data collection techniques obtained through literature studies and documentation. Sampling technique using purposive sampling. Data testing uses simple linear regression tests. Based on the results of the study, it can be said that Sales Growth has an effect on Financial Distress, which means that sales growth is a signal for companies to predict financial distress.
PENGARUH DOMPET DIGITAL TERHADAP KEMUDAHAN TRANSAKSI (STUDI KASUS PENGUNJUNG DI BANDUNG INDAH PLAZA) Aliah, Siti; Terawati, Mira Teram; Christian , Ivan
Jurnal Nusa Manajemen Vol. 1 No. 2 (2024): Jurnal Nusa Manajemen Volume 1 Nomor 2 Juli Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v1i2.85

Abstract

Digital wallet acceptance has a fairly good development in Indonesia. This is shown by the value of digital wallet transactions in Indonesia in February 2021 is known to have a total of 19.2 trillion or grew by 26.4 percent from year to year. This study aims to determine the magnitude of the influence of digital wallets on the ease of visitor transactions at Bandung Indah Plaza (BIP). This study uses a type of survey research that uses tests and questionnaires as data collection instruments. By using quantitative approaches and qualitative approaches, and testing hypotheses using statistical test tools. Data quality test consists of validity and reliability test, Instrument test. The statistical methods used are simple linear regression analysis, correlation coefficient analysis, hypothesis testing and determination coefficient analysis with the help of the SPSS program. Based on the results of data analysis, it shows that the influence of digital wallets on the ease of transactions.
PENGARUH LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Wahyu Dhermawan, Rizky; Terawati, Mira Teram; Suryati, Elis
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.62

Abstract

Financial Statement is an important source of information used in decision making related to the future of the company. Leverage is one of the important factors that will affect the company's financial performance in terms of achieving profitability because it can increase the company's capital with the aim of increasing profits. This study aims to determine the effect of levergae ratio on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The technique of determining the companies that were sampled in this study used purposive sampling and produced 35 companies. The method in this study is descriptive verifiative. The data in this study used secondary data from the IDX. The analysis used is liner regression. The results showed that leverage affected financial performance by 41.1%.
PENGARUH RETURN ON ASSETS TERHADAP HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Apriantini, Nining; Rachman, Fatwa Rubiar; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.68

Abstract

Profit is the most important information to get attention, especially from investors who can show the stock price of a company. One way to measure a company's stock price is to use PBV. pbv is a ratio to assess the stock price. This study aims to determine the effect of profitability on stock prices in telecommunications subsector companies in 2020-2022 which are listed on the Indonesian Stock Exchange (IDX). The technique for determining the company that marked the sample in this study used purposive sampling using 16 companies. The method in this research is descriptive verification. The data in this study used secondary data from the IDX. The analysis used is linear regression. The results showed that profitability has an effect on stock prices by 20.6% with the level of correlation between variables in the medium category.
Co-Authors Aliah, Siti Apriantini, Nining Arethusa, Tasya Amanda Astuti Dinah, Resta Puji Christian , Ivan Djuharoh, Aan Siti Effendi, Asep Kartika, Mega Rianita Mariam, Ridha Siti Rachman, Fatwa Rubiar SRI RAHAYU Suharman, Harry Suryati, Elis Wahyu Dhermawan, Rizky Widiasari