Article Per Year (5 Year)
p-Index From 2021 - 2026
6.59
P-Index
This Author published in this journals
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
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

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 1   2   3   4   5 
Covid-19: Dampaknya terhadap Pendapatan Asli Daerah Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.783 KB) | DOI: 10.35313/iarj.v1i3.3471

Abstract

This study assesses the comparison of local own-source revenue before and after the occurrence of Covid-19. This study uses a quantitative approach with a comparative research type. The types and sources of data used are secondary data. The research instrument used in this study is documentation related to the data on local own-source revenue in the realization of the 2019 and 2020 years. To analyse the data normality test, if the data is normally distributed, the test used is Parametric test Paired Sample t Test. The impact of the Covid-19 pandemic on the economy and finances is estimated not only to have an impact this year, but also to continue for the next few years. Therefore, it is necessary to carry out adequate anticipation followed by appropriate decision making, especially for government to be able to minimize negative impacts on the economic sector and finances.
Pengaruh Pendapatan Asli Daerah (PAD) terhadap Kemandirian Keuangan Daerah Pemerintah Kota Bandung Dian Novianti; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.684 KB) | DOI: 10.35313/iarj.v2i3.4127

Abstract

Regional Financial Independence indicates the ability of the Regional Government to finance its own government activities through the Regional Original Income (PAD) consisting of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate PAD. The purpose of this study was to determine the effect of the four elements of PAD, either partially or simultaneously on the Regional Financial Independence of the Bandung City Government in 2016-2020. The data analysis technique used in this study is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing state that partially Regional Taxes and Other Legitimate PAD have a significant positive effect on Regional Financial Independence, Regional Levies partially have a significant negative effect on Regional Financial Independence, while the results of Separated Regional Wealth Management Results have no significant effect on Independence Regional Finance. Simultaneously, Regional Original Income has a significant positive effect on Regional Financial Independence.
Analysis of the Determinant Factors of Government Performance Jouzar Farouq Ishak; Ira Siti Sarah; Sulistia Suwondo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1650

Abstract

The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
The Effect of Administration and Supervision to Security of Local-Owned Assets Jouzar Farouq Ishak; Tatik Sarinawati; Fitri Amaliyah; Kholifah Fil Ardhi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1652

Abstract

The security of local-owned assets is carried out with the aim that local-owned assets can be efficient and effective so that they can provide added value to all assets in the Provincial Government of West Java. In securing goods, an optimal administration and supervision system is needed to be a controller to reduce asset problems. This study was conducted to know the effect of the administration and supervision of local-owned assets on the security of local-owned assets. The research method used is a quantitative method. The data used is primary data in the form of a questionnaire which will be distributed to 17 regional organizations in the Provincial Government of West Java with 60 respondents. The sampling technique used is a non-probability sampling technique with a purposive sampling method. The results exhibit that administration, supervision, and security of local-owned assets are very strategic and vital functions. With the step of inventorying and revaluing local assets, it is hoped that it will be able to improve the administration of local-owned assets management so that the security of local-owned assets can improve people's welfare.
Analisis Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Peningkatan Pendapatan Asli Daerah Amelia Ramadayanti; Arry Irawan; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.3372

Abstract

This research aims to analyze the management of PBB-P2 carried out by the local government of West Bandung Regency to increase PAD and what factors can affect the management of PBB-P2. This research uses qualitative research methods using Nvivo 12 Plus Software. The technique of collecting data are carried out by conducting interviews. The results indicate that West Bandung Regency Government has complied with the Regent's Regulation Number 19 of 2019. This research was found that the implementation of PBB-P2 management includes planning, implementation and supervision which have been carried out with the regulations and with optimal management of PBB-P2 can help to increase PAD revenus in the West Bandung Regency Government. In carrying out the management of PBB-P2 there are factors that influence the management to be not optimal there are NJOP, taxpayer awareness, Human Resources (HR), economic and database.
Analisis Faktor Optimalisasi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK terhadap Temuan Aset Tetap Adnia Nurhayati; Sudjana; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.4418

Abstract

The government's financial statements will be reviewed by the BPK. The results of BPK's examination are in the form of LHP containing BPK's opinion on the fair value of the presentation of financial statements and findings regarding SPI and compliance with laws and regulations. The findings are then given recommendations and must be followed up by officials in accordance with BPK regulations Number 2 of 2017 Article 3. The percentage of follow-up in Bandung Regency is still below the minimum limit set by BPK. Meanwhile, the percentage of follow-up is sufficient to have an influence on the quality of the Financial Statements and the provision of BPK's opinion. The purpose of this study is to analyze the inhibiting factors of the follow-up process so that follow-up optimization can be carried out. This study uses a qualitative method with a case study approach. The data used are primary and secondary with data collection using interview and documentation techniques. The results of the study say that the factors causing the less than optimal follow-up to the findings of assets in Bandung Regency are caused by human resources, lack of strict sanctions, inaccurate information systems, and the role of other parties.
THE IMPLEMENTATION OF INVENTORY CONTROL USING ECONOMIC ORDER QUANTITY METHOD IN IMPROVING THE COST EFFICIENCY OF RAW MATERIALS AND INVENTORY TURNOVER OF THE COMPANY (CASE STUDY IN PT HERLINAH CIPTA PRATAMA) Dina Aprilianti; Jouzar Farouq Ishak
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.274-283

Abstract

Inventory has an important role in the smooth production process of the company. Inventory control becomes necessary to do so that the company's operations run according to plan and operational costs can be minimized. This study focuses on knowing the cost efficiency of raw material inventory and inventory turnover at PT HerlinahCiptaPratama by using the Economic Order Quantity (EOQ) method so that the optimal order quantity and the right time in the procurement of raw material inventory can be known. The type of research used is descriptive quantitative with case study method. Sources of data used are primary data obtained through interviews and observations, and secondary data obtained through documentation from archives, records, and company reports. The results of this study indicate that the application of the Economic Order Quantity method in inventory control can increase the cost efficiency of the company's raw material inventory in 2018-2020. This cost efficiency is reflected in the total cost of inventory using the Economic Order Quantity method, which is lower than the total cost of the conventional method of inventory, thus indicating a savings in inventory costs. However, the application of the Economic Order Quantity method does not fully increase the inventory turnover value of all PT HerlinahCiptaPratama raw materials in 2018-2020 because the accumulation of purchases according to the EOQ method in a certain period is greater than the conventional method so that the ending inventory is higher.
Penyusunan Laporan Keuangan Koperasi Rimbawan Sejahtera Bersama Menggunakan Microsoft Excel Berdasarkan SAK ETAP Novi Nurbaeti; Sudrajat; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3190

Abstract

This research was conducted on the Cooperative Rimbawan Sejahtera Bersama, which has not yet prepared financial statements. This study aims to determine the preparation of the financial statements of the Cooperative Rimbawan Sejahtera Bersama using Microsoft Excel based on SAK ETAP. This study used descriptive qualitative method. The method of collecting data in this study is through interviews, documentation and observation. Results of this study is the design of simple financial reporting applications using Microsoft Excel 2016 to assist in the preparation of financial statements in accordance with the SAK ETAP month of February 2021.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Toko Grosir Hasanah Rizki Fatah Maulana; Yeti Apriliawati; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.3312

Abstract

Hasanah Grocery Store in running its business still has not recorded and calculated accounting in accordance with SAK EMKM. The company's turnover in 2020 was less than 2 billion Rupiah, which was caused by being affected by COVID-19 and PPKM. The decline in turnover each year can result in bankruptcy of the company. Therefore, the purpose of this study was to find out how to compile the financial statements of SAK EMKM at the Hasanah Wholesale Store SMEs. In conducting this research, the writer uses descriptive qualitative research method. The data collection used is interviews, observation, and documentation. The results of this study are in the form of the Hasanah Grocery Store financial report in July 2021 in accordance with SAK EMKM which consists of a profit and loss statement, a statement of financial position and notes to financial statements.
Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies Tanti Hafni Arifah Mustofa; Jouzar Farouq Ishak; Arwan Gunawan
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3411

Abstract

Intellectual capital (IC) is a unique resource related to knowledge and can create added value for the company. IC management as an added value for the company has an influence on financial performance. This research aims to evaluate the influence of IC toward financial performance of telecommunications companies listed on the Indonesia Stock Exchange in 2014-2020. Multiple linear regression analysis and partial also simultaneous hypothesis testing were used to determine the relationship between variables. The results showed a positive relationship between IC and financial performance as measured by ROA, ROE, and EP.
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