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ANALISIS EFEKTIFITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH DI KABUPATEN BOGOR (Tahun 2017-2019) Sundari, Anugrah; Mukmin, Mas Nur; Hambani, Susi
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1877

Abstract

The pulrpose of this stuldy is to alnallyze the Effectiveness alnd Contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) on Regionall Originall Revenule (PAlD) in Bogor Regency in 2017 -2019. Qulallitaltive descriptive resealrch design ulsing daltal testing in the form of Effectiveness Alnallysis alnd Contribultion Alnallysis. Alnallysis of the Effectiveness of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) on Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 hals aln alveralge effectiveness ralte of 132.4%. This shows thalt the performalnce of the locall government of Bogor Regency in collecting Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) talx on Regionall Originall Revenule (PAlD) is qulite good or inclulded in the very effective interpretaltion criterial als al percentalge of effectiveness of more thaln one hulndred percent. Alnallysis of the contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) to Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 hals aln alveralge contribultion ralte of 24.6%. This shows thalt the Alnallysis of the Contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) talx revenule to Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 is increalsing every yealr allthoulgh it is not too significalnt. This caln be caltegorized into the Mediulm criterion becalulse it is in the ralnge of 20.10% to 30%. Keywords : Effectiveness, Contribultion, BPHTB, PAlD.
Analysis of Cooperative Health Level Based on Minister of Cooperatives and Small and Medium Enterprise Regulation Number 9 of 2020 Wibowo, Tri Joko Ari; Hambani, Susi; Hutomo, Yoyo Priyo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3061

Abstract

This study analyzes the health level of the Sharia Savings and Loans and Financing Cooperative ABC based on the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020. The focus of the study is on the financial performance and capital aspects for the period 2021-2023. The data were analyzed using the cooperative health inspection worksheet guidelines according to the Regulation of the Minister of Cooperatives and SMEs Number 15 of 2021. The results of the study show that Sharia Savings and Loans and Financing Cooperative ABC has been in the Under Special Supervision category for three consecutive years. The financial performance aspect shows a decrease in profitability and operational efficiency, while the capital aspect records a relatively good capital adequacy ratio. However, there are significant challenges in the liquidity and credit risk management aspects, including an increase in problem receivables. This study recommends strengthening risk management, increasing operational efficiency, and developing capital strategies to support the sustainability of cooperatives. These findings are important for cooperative managers, members, and policy makers in improving the health of sharia cooperatives in Indonesia.
Analisis Sistem Akuntansi Aktivitas Produksi Pada PT. Woo Shin Garment Indonesia Kabupaten Sukabumi N.Y. Tasman, Shofiyah.; Hambani, Susi; Magdalena Melani, Maria
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Sistem informasi merupakan sistem perusahaan yang sangat penting untuk menjalankan kegiatan operasional produksi setiap harinya. Sistem informasi akuntansi yang diterapkan dengan baik dan benar agar efektif dan efisien terhindar dari hal-hal menghambat proses produksi. Riset ni memakai teknik perkiraan kualitatif melalui studi kasus. Untuk teknik mengumpulkan informasi yang dipakai  berupa interview, dokumentasi serta observasi.  Hasilnya riset menggambarkan sistem akuntansi aktivitas produksi pada PT. Woo Shin Garment Indonesia Kabupaten Sukabumi cukup memadai. Unsur-unsur sistem akuntansi aktivitas produksi telah dilaksanakan oleh seluruh fungsi dan penetapan oleh perusahaan ditopang melalui adanya penertiban dokumen yang otorisasinya oleh pihak terkait berkuasa. Adapun hasil reject produksi yang terjadi dikarenakan human eror yang bisa diperbaiki sehingga kualitas produk aman untuk eksport dan target produksi tercapai.