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All Journal Ekonomi Bisnis Krisna: Kumpulan Riset Akuntansi Monex: Journal of Accounting Research Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga JRA: Jurnal Riset Akuntansi Jurnal Akuntansi dan Bisnis International Journal of Financial, Accounting, and Management Jurnal Riset Terapan Akuntansi Ilomata International Journal of Tax and Accounting EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Proceedings of The International Conference on Social and Islamic Studies Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

Ishak, Jouzar Farouq

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 2138395

Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Analisis Kinerja Keuangan Koperasi Unit Desa Minasari Pangandaran Berdasarkan Perhitungan Rasio Keuangan Hilmy Rizal Hidayat; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine and assess the financial performance of the Minasari Village Unit Cooperative based on an analysis of the ratio of liquidity, solvency, profitability, and activity. Financial ratio analysis is used as an analytical method in this study. Overall the results of this study indicate that the financial performance of the Minasari Village Unit Cooperative is good, it can be seen from the level of liquidity to short-term debt is good, the level of solvency is good, the level of profitability of capital and assets is quite good, but the level of asset turnover activity can be said not good because it is still far below the standard. For the Minasari Pangandaran Village Unit Cooperative, it is expected to maintain this good liquidity, solvency, and profitability ratio and increase the asset turnover activity ratio by utilizing the assets owned more effectively and efficiently.

Pengaruh Employee Downsizing Terhadap Kinerja Keuangan Perusahaan Ghinaa Khoirunnisa; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Employee downsizing is one of the strategies that many carried out during the Covid-19 pandemic to reduce the company's costs while increasing revenue. Therefore, the authors conducted this study intending to find out the effect of employee downsizing on financial performance projected by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The sampling technique used is purposive sampling by setting certain criteria so that obtained as many as 33 companies meet the criteria. The research method used is quantitative descriptive method with Multivariate Analysis of Variance (MANOVA) using SPSS 25. The result of this study is the known effect of employee downsizing on financial performance projected with ROA, ROE, and NPM is positive and significant simultaneously. Partially, employee downsizing has a positive and no significant effect on ROA or ROE but has a positive and significant effect on NPM.

Penyusunan Laporan Keuangan Berdasarkan PSAK 109 Menggunakan Microsoft Excel 2019 Pada Program Sedekah Berjamaah BMKA Salman ITB Nurul Hasanah; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This final project, entitled "Preparation of Financial Statements Based on PSAK 109 Using Microsoft Excel 2019 at BMKA Salman ITB Sedekah Berjamaah Program" is a qualitative study that aims to find out how to compile financial reports in the congregational alms program using Microsoft Excel 2019 and accordance with PSAK 109. The method used in this research is descriptive method. Data was collected through interviews, observation and documentation. The results of this study indicate that the recording of financial statements in this congregational alms program uses Microsoft Word and Excel but is not in accordance with accounting rules and the data collection still needs to be improved. As a solution to these problems, the researchers conducted the preparation and design of financial reports using Microsoft Excel. With the drafting of this financial report, it is hoped that it will facilitate the congregational alms program in making financial reports that are easier to understand and develop.

Analisis Faktor – Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi Rika Septi Rahmawati; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to determine the effect of budget planning, budget implementation, regulation, human resources, and procurement of goods and services to the absorption of the expenditure budget in Government of Cimahi. And to find out the obstacles that cause the absorption of the budget and how the solution are to overcome these obtacles. This research is a quantitative research. The data source used is primary data obtained through questionnaire and interviews. The questionnaires will be distributed to 27 Regional Apparatus Organization (OPD) in the Government of Cimahi. The analysis technique used is multiple linear regression analysis. The result of the research partially show that budget planning, budget implementation, regulation, and human resources have no effect on the absorption of the expenditure budget in the Government of Cimahi. Meanwhile simultaneously it shows that budget planning, budget implementation, regulation, human resources, and procurements of goods and services have a positive and significant effect on the absorption of the expenditure budget in the Government of Cimahi.

Model Anggaran Perusahaan berbasis Laporan Keuangan Arwan Gunawan; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.202 KB)

The fundamental problem in corporate budgeting in Indonesia is that there is no transparency addressed to stakeholders outside the internal conditions of management. So that in realizing the company budget, it is enough for those interested parties to only trust the audited financial statements. Even though the audited financial report is prepared by an Independent Auditor, it is still necessary to make preventive efforts by investors to anticipate various possible changes at any time. If investors anticipate it at the end of the company's bookkeeping period, it can be said to be “too late”. The company budget model that is built and developed by the company is inseparable from the company's financial statements that have been audited in previous periods. Therefore, it is necessary to conduct a study on how the financial statement-based corporate budget model is made for managerial decision making and the optimization of firm value (value of the firm). Descriptive research has been conducted to describe the company budget model based on financial statements. The results of descriptive research indicate that a financial statement-based company budget model can be formed. The next research step must be made an application of a company budget model based on financial statements.

Audit of IT Process DS-11 for Academic Information System based on Framework COBIT 4.1 Rendra Trisyanto Surya; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Database (Manage Data) merupakan proses penting dari suatu pengelolaan Sistem Informasi Akademik (SIAK). SIAK dewasa ini menjadi tolok ukur terhadap ukuran kinerja suatu organisasi Perguruan Tinggi. Namun, di sisi lain, secanggih apapun Teknologi Database yang digunakan, dan sebaik apapun Sistem Manajemen Database yang diterapkan, selalu ada IT Risk yang tersisa (Residual Risk) yang harus diwaspadi karena memiliki dampak yang serius. Rendahnya sebagian besar tingkat kematangan Tata Kelola SIAk secara keseluruhan di Perguruan Tinggi di Jawa Timur, menurut penelitian Mutyarini Cs dan Lidya J , yaitu sebesar 1,4. Menyebabkan perlunya juga dilakukan penelitian khusus terhadap salah satu elemen penting SIAK, yaitu DATABASE. Database menurut COBIT, harus dikelola pula (sebagaimana IT Process lain), berdasarkan Control Objective yang telah ditetapkan untuk IT Process DS-11 (Manage Data). Karena rendahnya Level Kematangan SIAk tersebut, menunjukkan terdapat beberapa IT Risk yang bisa berdampak serius terhadap keakurasian data. COBIT Control Objective for IT and its related) merupakan salah satu IT Framework terbaik saat ini yang telah menjadi Best Practice (“accepted”), karena keakurasiannya didalam memetakan IT Risk dan menetapkan control yang sesuai dari berbagai IT Process didalam suatu organisasi. Dari hasil penelitian ini diperoleh hasil. Bahwa Perguruan Tinggi di Kota Bandung juga umumnya masih mengela Database dari Sistem Informasi Akademik pada Level Kematangan 2, yaitu “Repeatable but Intuitive”. Artinya, sudah dilakukan berdasarkan manajemen yang terpola, namun belum sistematis (defined). Banyak keputusan terkait “Manage Data” yang dilakukan secara spontan dan responsif berdasarkan situasi yang ada saat. Sehingga disimpulkan, bahwa masih cukup banyak IT Risk di dalam pengelolaan database dari Sistem Informasi Akademik (SIAK) di beberapa Perguruan Tinggi di Kota Bandung, yang belum ditangani dengan sistematis dan efektif.

Analisis Implementasi Inventarisasi Aset Berdasarkan PP Nomor 28 Tahun 2020 dalam Meningkatkan Pengelolaan Aset Daerah (Pada Pemerintah Kota Cimahi) Siti Nur Anisya; Jouzar Farouq Ishak; Arwan Gunawan
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Cimahi City Government has certified assets less than 50% with a total of 516 assets. This research aims to find out more about asset’s administration of Cimahi City according to PP number 28 of 2020. The method used in this research is qualitative method, by using interview data collection technique, observation, and literature study. The result of this research proves that regional asset’s administration in Cimahi has used PP number 28 of 2020, but the socialization process is still not prevalent. There are obstacles faced by Cimahi City Government in regional asset’s administration for improving regional asset management is arduous to acquire data from each regional work unit. This research is expected to be capable of assisting in explaining how regional asset’s administration process in accordance to PP number 28 of 2020, and giving advantages for many parties.

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Nana Marliyana; Jouzar Farouq Ishak; Hastuti
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Performance Responsibility of Government Corporation is essential because it’s stated in legal basis or organizational rules, which are required to fulfill their orgainzatonal accountability with the performance stipulated in the performance-based budget. This study points to decide the impact of actualizing performance-based financial by focusing on transparancy and accountability on the performnce accountability of government agencies in West Bandung Regency SKPD. This study uses quantitative studies methods with a survey technique. The sample used in observe were 28 Regional Work Units (SKPD) in West Bandung Regency. The quantity of respondents in this observe were 53 people. In this observe, Microsoft Excel and SPSS were assisted to analyze the data. The information analysis method used on this studies is multiple linear regression. Based on the check, it is known that transparency and responsibility impact the execution responsibility of government offices in West Bandung Regency, with a large effect of 68.1%.

Analisis Laporan Realisasi Anggaran Untuk Mengukur Kinerja Keuangan Pada Pemerintah Kota Bandung Rizka Amanda; Khozin Arief; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the financial performance of the Bandung City Government in 2017 – 2020. The research method is used descriptive quantitative by measuring the level of financial ratios. The ratios are effectiveness, efficiency, independence, compatibility, and growth. The data obtained comes from the Bandung City Government Budget Realization Report document from 2017 - 2020. The results of the research show that the effectiveness ratio level of PAD receipts in Bandung City is quite effective, the level of efficiency ratio is still above 80% indicating that financial performance is less efficient, the level of independence ratio in a period of 4 years has decreased from delegative to participatory one, the level of compatibility ratio of the allocation of funds is still prioritizing operating expenditure over capital expenditure, the financial growth ratio rate from 2017 – 2019 experienced positive and negative growth, but growth for 2020 all aspects of APBD experienced negative growth due to the Covid-19.

Keterkaitan Profitabilitas dan Leverage dalam Manajemen Laba Arwan Gunawan; Jouzar Farouq Ishak; Arianto Wisnu Prabowo
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.202 KB)

Earnings management practices are driven by profitability and leverage factors. Profitability describes the company’s ability to generate profits within a certain period through asset management. The higher the level of profitability, the higher the company’s performance in generating profits. Conversely, if the profitability obtained is low, it will trigger earnings management. Leverage has the aim of measuring the company’s ability to pay debts or measuring how much it owes on assets owned by the company. The higher the level of leverage the company will provide an indication that the company will face difficulties in its debt agreements. The high leverage ratio of the company will trigger the company to carry out earnings management. The purpose of this study is to partially examine the relationship between profitability and leverage in earnings management. The method used is descriptive analysis, including: calculation of profitability ratio, calculation of leverage ratio, and determination of earnings management using the Modified Jones Model calculation steps and hypothesis testing using regression equations. The results of this study indicate that profitability and leverage are related to earnings management. This relationship supports and encourages investors’ decision making to choose issuers that can provide optimal profits, which is also related to increasing value of the firm.

Co-Authors Adnia Nurhayati Afriady, Arif Alghaviqi, Muhammad Wafqi Aufa Amaldia Sonnya Budiarto Amelia Ramadayanti Amelia Rizky Alamanda Arianto Wisnu Prabowo Arief, Khozin Arry Irawan Arry Irawan, Arry Arwan Gunawan Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Dian Novianti Diandra Oliviani Almandita Dina Aprilianti Dzakiyyah, Farah Endah Dwi Kusumastuti, Endah Dwi Fitri Amaliyah Furi Fatwa Dini Ghinaa Khoirunnisa Gina Siti Nur Afiah Hasbi Assidiki Mauluddi Hastuti Hastuti Hilmy Rizal Hidayat Ilham Zharfan Satrya Karnawati, Hennidah Kholifah Fil Ardhi Kholifah, Nabillah Nur Khozin Arief Kristianingsih Lili Indrawati Marwansyah Mia Rosmiati Mia Sukmawati Mochamad Umar Mai Mulyandani, Vina citra Nabila, Raihani Putri Nana Marliyana Novi Nurbaeti Nugraha, Arie Apriadi Nurul Hasanah Purwihartuti, Koernia Putra, Sugih Sutrisno R.Wendi Rusmawan Kusumah Rahma Nazila Muhammad Ranti Fitriani Fauziah Raras Santiadin Raudhatul, Azmi Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rika Septi Rahmawati Rina Nurmalina Rizka Amanda Rizki Fatah Maulana Rospita Sari, Cici Rovishany, Nabila Daffa Sakti, Tamaarine Ayunillah Afraaniti Sarah, Ira Siti Sembiring, Etti Ernita Siti Nur Anisya Siti Nuranisa Sitorus, Sifra Christalia Rustiana Sudjana Sudradjat Sudradjat Sudradjat Sudradjat Sudrajat Sulistia Suwondo Supriatna, Iyeh Tanti Hafni Arifah Mustofa Tatik Sarinawati Tiafahmi Angestiwi Tripuspitorini, Fifi Afiyanti Utari, Sherina Putri Vera Amelia Vita Alifah Maulina Yanti Rufaedah, Yanti Yeni Priatna Sari, Yeni Priatna Yeti Apriliawati, Yeti Yevi Dwitayanti

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