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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Difusi Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science
Suwondo, Sulistia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Pengukuran Kinerja Lingkungan dengan Sustainability Balanced Scorecard: Seimbang, Komprehensif, dan Strategis Burhany, Dian Imanina; Novianty, Ira; Suwondo, Sulistia
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.26296

Abstract

More companies care about environment, so environmental performance measurement needs to be done to determine effectiveness of environmental management strategies. Most environmental performance measurement done partially, focused on environmental aspect, and not related to other aspects. Sustainability balanced scorecard (SBSC) modified from the balanced scorecard (BSC) integrates environmental indicators into four BSC perspectives in order to obtain balanced, comprehensive and strategic environmental performance information. This study aims to measure environmental performance using four SBSC perspectives, namely learning and growth, internal business processes, customers, and finance. This study is a case study in a heavy equipment manufacturer. Primary data were analyzed descriptive quantitatively. Study result find that company's environmental performance for learning and growth perspectives, and internal business process perspectives, and  financial perspective are excellent, while for customer perspective is good. This information become basis for management to determine perspectives and indicators where improvement should be done to improve environmental performance.
Pengaruh Pengelolaan Keuangan dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah: (Survei pada SKPD di Pemerintah Kabupaten Bandung Barat) Amalia, Mira; Suwondo, Sulistia
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i1.5547

Abstract

The quality of financial reports must be considered from preparation to presentation, referring to PP. 71 of 2010 concerning SAP, implementing regional financial management supported by competent HR. This study aims to analyze the effect of Regional Financial Management and HR Competence as independent variables on the Quality of Financial Reports, the dependent variable partially or simultaneously. The population were 31 SKPD, and 73 samples of employees in finance/accounting field in the Regional Government of West Bandung Regency, applying quantitative research with data collection techniques using a questionnaire which tested using multiple linear regression analysis, with SPSS 26.0 application. The conclusions of this study are: (1) Regional Financial Management partially has a positive effect on the Quality of Financial Reports; (2) Competence of HR partially has a positive effect on the Quality of Financial Reports. (3) Regional Financial Management and Competency of HR have a simultaneous positive effect on the Quality of Financial Reports.
PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Burhany, Dian Imanina; Suwondo, Sulistia; Mai, Muhamad Umar; Supriatna, Iyeh; Dahtiah, Neneng; Irawan, Arry; Sembiring, Etti Ernita; Afriady, Arif
Jurnal Difusi Vol. 5 No. 1 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i1.3308

Abstract

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.
Tata Kelola pada Badan Usaha Milik Negara: Apakah Berpengaruh Terhadap Penghindaran Pajak? Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi; Setiawan, Setiawan
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5957

Abstract

Indonesia has been adversely affected by tax avoidance practices carried out by both corporate and individual taxpayers. Therefore, it is crucial to control tax avoidance from within companies by implementing good corporate governance that ensures compliance with the law and prevents tax avoidance practices that violate regulations. This study aims to explore the influence of corporate governance on tax avoidance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. This quantitative research utilizes secondary data from the financial statements of companies listed on the Indonesia Stock Exchange from 2016 to 2022. The independent variables in this study are the number of directors, the number of commissioners, and the proportion of independent commissioners, while the dependent variable is tax avoidance. The study's findings reveal that the number of directors and commissioners have a positive impact on tax avoidance, whereas the proportion of independent commissioners has a negative and significant impact on tax avoidance.
Analisis Tingkat Kesehatan Koperasi dalam Upaya Meningkatkan Kualitas Pengelolaan Koperasi : Studi Kasus pada Koperasi Guru dan Pegawai SMKN 12 Mitra Sejahtera Gina Isna Wardani; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.6063

Abstract

Koperasi dapat mengalami penurunan kinerja selama operasinya terutama pada kualitas pengelolaannya. Untuk mengevaluasi kualitas pengelolaan, penilaian kesehatan koperasi membantu meningkatkan pertumbuhan koperasi dan kesejahteraan anggotanya. Analisis tingkat kesehatan koperasi diperlukan untuk mengetahui kualitas kondisi keuangan dan manajemen koperasi. Tujuan penelitian ini adalah untuk menganalis tingkat kesehatan koperasi berdasarkan Peraturan Deputi Bidang Perkoperasian Nomor 15 Tahun 2021. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kualitatif dengan teknik pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Penelitian ini menunjukkan bahwa hasil aspek tata kelola dan permodalan yang sudah cukup baik dan aspek profil risiko dan kinerja keuangan yang masih perlu ditingkatkan lagi. Secara keseluruhan, hasil penelitian menunjukkan bahwa Koperasi Guru dan Pegawai SMKN 12 Mitra Sejahtera pada tahun 2018-2022 berada pada kategori cukup sehat.
Tourist Visitation Impact: Unveiling the Role of Domestic and Foreign Visitors in Shaping Hotel Tax Revenue in Bandung Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5062

Abstract

The city of Bandung, nicknamed Paris van Java, is a tourism destination in West Java. This city has advantages in terms of physical and cultural, making it an alternative to be visited by domestic and foreign tourists. For the Bandung city government, the visit of domestic and foreign tourists has the potential to increase local revenue sources, especially from local taxes. Local taxes that may arise from the number of tourist visits are hotel taxes. This study seeks to further explore the role of domestic tourist visits in increasing hotel tax revenues in the city of Bandung. This study uses descriptive and causal methods and uses a quantitative approach. The data used is secondary data with a time series from 2003 to 2019. Data analysis with multiple linear regressions and SPSS version 18 application assistance. The results show that partially domestic tourist visits have a significant effect on hotel tax receipts and foreign tourist visits do not have a significant effect. significant to hotel tax revenue in the city of Bandung. Meanwhile, domestic and foreign tourist visits have a significant effect on hotel tax revenues in the city of Bandung.
Perancangan Peta Risiko pada Perusahaan Perhiasan Heryanto, Aldi; Arief, Khozin; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.3391

Abstract

Companies that are not able to manage their risks will have fatal consequences, plus at this time the pandemic has made the company increase the risks it has. This study aims to describe the design of a risk map in a jewelry company. This study uses a descriptive qualitative approach using data in the form of interviews, documentation, and observations. The data analysis technique used in this study is the analysis method of Miles and Hubberman (1984). The magnitude of the level of risk is reflected in the company's risk map, this amount is measured by the likelihood of a risk occurring and the impact of the risk if it occurs. There are 19 risks that may occur in the company, 9 risks at the low level, and 10 risks at the medium level.
Pengaruh Rasio Keuangan terhadap Perubahan Laba Perusahaan Batubara dan Migas yang terdaftar di BEI Mukti, Alwi; Saleh, Suji Abdullah; Aprilliawati, Yeti; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4996

Abstract

This study aims to determine the effect of Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities on profit changes in coal, oil and gas companies listed on IDX. The data obtained in this study used the documentary method and the online data tracking method. The results of multiple linear regression analysis show that the variables Current Ratio, Quick Ratio, Debt to Equity Ratio, and Total Assets Turn Over have a positive effect on earnings changes. While the variable Debt to Asset Ratio, Inventory Turn Over, Fixed Assets Turn Over, and commodities do not have a positive effect on changes in profit. Simultaneous testing shows the Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities have an influence on profit changes with a predictive ability of 50.4%.
Pengaruh Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern terhadap Efektivitas Penatausahaan Aset Tetap (Studi Kasus pada Pemerintah Kabupaten Bandung Barat) Triastiti, Mardila Suryandari; Suwondo, Sulistia
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5167

Abstract

The purpose of this study is to ascertain how internal control systems (SPI) and information technology (IT) use affect fixed asset administration efficiency. The Regional Work Unit (SKPD) in West Bandung Regency serves as the study's population. 56 respondents from 28 SKPD in the West Bandung Regency made up the study's sample. In this study, a descriptive verification technique with a quantitative approach was applied. Primary data were utilised as the data source. A questionnaire was used in the data gathering procedures. Multiple linear regression analysis is the technique utilised for data analysis. According to the study's findings, information technology does not significantly affect how well fixed asset administration works. Administration of fixed assets is somewhat impacted by the internal control system. While the efficiency of fixed asset management is simultaneously impacted by internal control systems and information technology.
Implementasi Cost-Leadership Strategy Dan Pembuatan Company Profile Pada Umkm Kuliner Kota Bandung Pasca Pandemi Covid-19 Trisyanto Surya, Rendra; Ernita Sembiring, Etti; Imanina Burhany , Dian; Suwondo, Sulistia; Irawan, Arry; Afriady, Arif
Journal of Comprehensive Science Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i5.139

Abstract

Akibat dari pandemi Covid-19 yang hampir tiga tahun melanda Indonesia menyebabkan berubahnya strategi perusahaan agar tetap bisa bertahan karena diikuti oleh lesunya perekonomian. Hal ini sangat dirasakan oleh usaha kecil dan menengah (UKM). Agar dapat bangkit kembali, maka UKM tersebut harus melakukan berbagai upaya dan strategi yang tepat. khususnya menyangkut peningkatan daya saing. Daya saing,salah satunya dapat timbul dari harga jual produk yang kompetitif, selain tetap berkualitas. Strategi kepemimpinan biaya atau dikenal dengan istilah cost-leadership strategy menajdi salah satu pilihan. Strategi ini mengharuskan perhitungan harga pokok produksi yang efisien agar harga jual yang dihasilkan bersaing. Namunn, fenomena yang ada di kalangan pelaku UMKM adalah, masih banyak yang keliru dalam menentukan harga pokok produksi. Kesalahan dalam penentuan harga pokok berimbas pada kesalahan penentuan harga jual. Jika harga jual lebih tinggi dari yang seharusnya, produk perusahaan tidak mampu bersaing dengan produk perusahaan lainnya. Sedangkan jika harga jual lebih rendah dari yang seharusnya, perusahaan akan mengalami kerugian, yang tanpa disadari akan mengurangi modal kerja secara bertahap. Daya saing juga meningkat jika “dipercaya” oleh masyarakat dan menerapkan promosi yang tepat. Salah satu alat sarana untuk tujuan ini adalah company profile. Company profile yang baik dan informatif akan membantu perusahaan mengenalkan produk dan identitas perusahaan kepada konsumen, klien, dan perusahaan lain agar dipercaya (trusted) sebagai partner. Company profile berisikan sejarah, deskripsi, struktur organisasi, visi misi perusahaan, produk/jasa perusahaan, kelebihan dan pencapaian perusahaan, serta dokumentasi perusahaan (legal aspect) . Legal aspect kini menjadi penting di tengah maraknya “kebohongan” perusahaan yang berjualan online. Di dalam company profile dicantumkan Nomor Induk Berusaha (NIB) sebagai bukti legal dari keberadaan perusahaan,yang juga berfungsi sebagai media yang mudah dilacak oleh konsumen.Kedua dimensi permasalahan di atas juga dialami oleh pelaku UMKM Kuliner Kota Bandung yang tergabung dalam Koperasi WJS. Solusi yang akan diberikan dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) dalam bentuk pelatihan dan pendampingan mengimplementasikan cost leadership strategy termasuk Activities-Based Management-nya.
Co-Authors Afriady, Arif Amalia, Mira Aprilliawati, Yeti Arief, Khozin Arry Irawan, Arry Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Gina Isna Wardani Heryanto, Aldi Imanina Burhany , Dian Islami, Erni Mutiara Mochamad Umar Mai Mukti, Alwi Novianty, Ira Rina Nurmalina Saleh, Suji Abdullah Sembiring, Etti Ernita Setiawan Setiawan Supriatna, Iyeh Triastiti, Mardila Suryandari Trisyanto Surya, Rendra