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All Journal Jurnal Akuntansi Muhammadiyah Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Syntax Idea JAZ: Jurnal Akuntansi Unihaz Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial jurnal syntax admiration BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Behavioral Accounting Journal Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Jurnal Akuntansi AKUNESA Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Adpebi International Journal of Multidisciplinary Sciences SENMEA
Gatot Wahyu Nugroho
Universitas Muhammadiyah Sukabumi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering 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 Public Health Social Sciences Other

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Journal : Akuntansi'45

 1 
Penerapan ISAK No 35 dan Good Governance pada Laporan Keuangan Nonlaba Dinda Audina; Gatot Wahyu Nugroho
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3368

Abstract

This study examines the implementation of ISAK No. 35 and good governance principles in non-profit financial statements, focusing on Pesantren Kaligrafi Al-Qur'an Lemka. Using a qualitative approach with interviews and document analysis, the research reveals that the pesantren has not fully implemented ISAK No. 35 due to limited awareness and resources. However, it demonstrates efforts to apply good governance principles, particularly in transparency and accountability. The study identifies challenges in consistent real-time recording and the absence of written financial management guidelines. Recommendations include enhancing understanding of ISAK No. 35, developing written guidelines, and improving technological utilization for financial management.
Analysis Of Credit granting Procedures Guna Bhakti (KGB) and Implamentaation Principle 5C To Minimize Non Performing Loan At Bank BJB Mayang Lestari; Gatot Wahyu Nugroho; Idang Nurodin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3387

Abstract

Banks have an important role in encouraging the economic growth of a country, because most of the Third Party funds are in Commercial Banks. The process of granting credit and applying the 5C principle must be carried out in accordance with Bank policy to avoid non-performing loans. The type of research used by the author is descriptive qualitative method, the data processed are the results of unstructured interviews and observations which will be analyzed qualitatively and described in descriptive form. The procedure for granting Bhakti Guna Credit is in accordance with the Bank's policy at Bank BJB KCP Sukaraja. However, Bank BJB KCP Sukaraja needs to pay attention again regarding credit application procedures and the 5C principle with the established principles because at the time of checking the collateral is still less thorough and there are several factors and obstacles that must be implemented effectively to minimize non-performing loans.
Analisis Implementasi Prinsip-Prinsip Good University Governance Dalam Pengelolaan Aset Tetap : Studi Kasus Pada Universitas Muhammadiyah Sukabumi Yuniarti, Elin; Gatot Wahyu Nugroho
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1395

Abstract

The method used is a qualitative research method with a descriptive approach. The data collection techniques used were observation, interviews and documentation, then the data analysis techniques used were data reduction, data presentation and finally drawing a conclusion. The principles of good university governance in this study use five aspects, namely transparency, accountability, responsibility, independence and fairness. The results of the research conducted show that (1) the process of managing fixed assets at the Muhammadiyah University of Sukabumi at this time is that there are still some problems found, (2) the implementation of the principles of good university governance at the Muhammadiyah University of Sukabumi is not well implemented, this is evident from the non-fulfillment of two principles of good university governance, namely transparency and responsibility, (3) how to implement good university governance in the management of fixed assets at the Muhammadiyah University of Sukabumi, namely the existence of information technology system assistance, the existence of a fixed asset management manual from PP Muhammadiyah (2) the obstacles are limited human resources, time, and lack of participation of fixed asset managers, how to overcome this by making an action plan table.
Analisis Kualitas Sistem Informasi Akuntansi : Studi Kasus Implementasi Sipkd di Bpkpd Kota Sukabumi Fatih Akbar; Sakti Alamsyah; Gatot Wahyu Nugroho
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2468

Abstract

Implementasi Sistem Informasi Akuntansi di Badan Pengelola Keuangan dan Aset Daerah (BPKPD) Kota Sukabumi merupakan aspek penting dalam pengelolaan keuangan daerah yang efisien dan transparan. Penelitian ini bertujuan untuk memberikan pemahaman yang lebih mendalam tentang implementasi sistem tersebut di BPKPD Kota Sukabumi, mengevaluasi manfaatnya, serta mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan implementasi. Metodologi penelitian yang digunakan adalah kualitatif deskriptif. Data penelitian dikumpulkan melalui wawancara dengan pihak terkait di BPKPD Kota Sukabumi, observasi langsung terhadap proses implementasi sistem, dan analisis dokumen terkait laporan keuangan. Hasil penelitian menunjukkan bahwa implementasi Sistem Informasi Akuntansi di BPKPD Kota Sukabumi telah memberikan manfaat signifikan dalam meningkatkan kualitas laporan keuangan. Sistem ini mampu mengintegrasikan transaksi keuangan, meningkatkan akurasi dan ketepatan waktu dalam penyusunan laporan, serta meminimalisir risiko kesalahan dan penyalahgunaan keuangan. Faktor-faktor yang mempengaruhi keberhasilan implementasi meliputi dukungan manajemen, pelatihan pegawai, infrastruktur teknologi yang memadai, dan kesesuaian sistem dengan kebutuhan BPKPD Kota Sukabumi. Penelitian ini memberikan pemahaman yang lebih mendalam tentang implementasi Sistem Informasi Akuntansi di BPKPD Kota Sukabumi, sehingga dapat menjadi acuan bagi organisasi sejenis dalam meningkatkan efektivitas pengelolaan keuangan daerah.
Analisis Break Even Point Perencanaan Laba pada Mochi Kaswari Bakat Jaya Siti Hana; Gatot Wahyu Nugroho
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2503

Abstract

The business world in Indonesia is very competitive. It is no surprise that so many businesses are thriving, progressing, and succeeding. However, some have fallen so far behind that they have to declare bankruptcy. Therefore, companies need to plan their profits as well as possible in order to avoid bankruptcy. One thing that management can do to face the challenges of corporate competition is to be able to organize its operations effectively. The qualitative method is a method with a research process based on understanding a phenomenon with the approach that the data produces descriptive analysis in the form of oral sentences from the object of research. This research uses a qualitative analysis approach and is descriptive, with data collection methods using observation, interviews, documentation, and quantitative analysis techniques. From the results of the Break Even Point calculations that have been carried out, it will reach the break-even point in sales if in 2021 it must be able to sell production equal to Rp. 183,259,260 or more than that nominal, in 2022 it must be able to sell production equal to Rp. 185,775,000 or more than that nominal, the year must be able to sell production equal to Rp. 283,779,999
Co-Authors Abdul Muti Ade Sudarma Agung Muhamad Sidik Ajis, Hanisa Abdul Alamsyah , Sakti Andri Indrawan Annisa Nuryani Aprilianti, Alya Artiamara, Mutia Bunga Milena Noer Anisa Chofiuddin Muchlis Darmo H. Suwiryo Dinda Audina Elan Eriswanto Endahsari, Devi Erika Yunira Eris Darsawati Evi Martaseli Fadhila, Ghina Rahayu Fajar Gumelar Fatih Akbar Firman Maulana Hartono, Nicky Dwi Hendra Tanjung Hidayat, Imam Riyadi Idang Nurodin Indah Fatimah Aznita Insani Zulfa Intan Maulida Iqbal Noor Iqbal Noor Isep Nazila Ismet Ismatullah Iyab Salahudin Lediyanti, Dila Lionita Maharany M Farhan fauzi Mayang Lestari Milda Maulida Moch Rizki Al Afghani Mukhamad Muslim Habibie Mursidah, Ajeng Aulia Mutiara, Tia Neneng Saadah Nisfa Nisfiani M. Sidik Nova Apriliana Nurmala Ahmar Putri, Rahita Rosdiana Qudus, Dawam Harits Ruhul Rahmadani, Amanda Putri Rahmawati, Sindi ramdani, ilham Randiansyah Reni Sulastri Restu Rahayu Rintan Maulida K. Suryana Risma Nurmilah SAKTI ALAMSYAH Shopia, Mia Siti Hana Sri Wahyuni Sudarma, Ade Sukurinandita, Denabila Sulaeman Sulaeman Sulaeman Sulaeman Sulaeman Sulastri, Reni Syabrina, Syabrina Tina Kartini Tri, Putri Elit Venita Sofiani Yuniarti, Elin