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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 Jurnal Ekonomi, Sosial, dan Pendidikan
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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Bimbingan Teknis Manajemen Keuangan Kelompok Usaha Bersama (KUB) Kelurahan Jaya Mekar Nugroho, Gatot Wahyu
JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Vol. 1 No. 1 (2023): (Maret)
Publisher : PT. Alahyan Publisher Sukabumi

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

Abstract

Technical guidance on KUB financial management is one solution to the problems faced by KUB members, namely the lack of understanding related to the basic principles of financial management, practical steps in financial planning and management, and the implementation of technology to support accurate financial recording and reporting. The purpose of this activity is to increase the understanding to MSMEs of KUB members regarding accurate financial reporting. The method of implementing this activity is technical guidance to MSME members of KUB Kelurahan Jaya Mekar. The partner in this bimtek activity is Lurah Keluraha Jaya Mekar. The evaluation was carried out by giving questionnaires to the participants before and after the delivery of the material, and the result was that the comprehension ability of the participants increased by 41%.
Pelatihan Penyusunan Laporan Keuangan Bagi Umkm Handcraft Sukabumi Nugroho, Gatot Wahyu
JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Vol. 1 No. 2 (2023): (September)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/jpmmocci.v1i2.50

Abstract

Financial statement preparation training is one solution to the problems faced by Handcraft Sukabumi MSMEs, namely the lack of knowledge related to the preparation of financial statements regarding balance sheets, working capital, profit and loss, changes in capital, and cash flow. The purpose of this activity is to improve participants' knowledge and skills in preparing financial statements. The method of implementing this activity is training for MSMEs Hancraft Sukabumi, Tangkil Village, Cidahu District, Sukabumi Regency. The partner of this training activity is MSME Handcraft Sukabumi. Evaluation of activities was carried out by giving questionnaires to trainees before and after delivering the material, and the result was that participants' knowledge and skills increased by 36%.
ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI Mutiara, Tia; Kartini, Tina; Nugroho, Gatot Wahyu
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4794

Abstract

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade).  The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent  funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.
Pengaruh Modal Pinjaman dan Kredit Bermasalah terhadap Profitabilitas Nugroho, Gatot Wahyu; Nurodin, Idang; Artiamara, Mutia
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4800

Abstract

 This study aims to: (1) Explain the effect of loan capital on profitability. (2) Explaining the effect of non-performing loans on profitability. (3) Explaining the effect of loan capital and non-performing loans on profitability. The variables used in this study are Loan Capital (X1), Non-performing Loans (X2), Profitability (X3). This research was conducted at the Citra Utama Credit Cooperative for the 2016-2020 period. The sampling technique in this study used a purpose sampling technique. Sources of data used are secondary data sources obtained by means of documentation and literature study.The data analysis used is non-parametric with classical assumption test in this study is normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis. Hypothesis test using t test, f test, and coefficient of determination. With the results of the research loan capital has no effect on profitability with the significance of the loan capital variable (X1) 0.073 > 0.05 and tcount < ttable (-1.852 < 2.002), non-performing loans have a negative effect on profitability with the significance of loan capital variable (X1) 0.044 > 0 .05 and tcount > ttable (-2.056 < 2.002), Loan capital, non-performing loans have a simultaneous effect on profitability with a significance of 0.072 > 0.05 Fcount that is 2.756 > Ftable 3.16.Keywords: Loan Capital, Non-performing Loans, Profitability
ANALISIS COST VOLUME PROFIT (CVP) UNTUK PERENCANAAN LABA PADA SELABINTANA HOTEL & CONFERENCE RESORT Syabrina, Syabrina; Nugroho, Gatot Wahyu
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.4772

Abstract

The hotel industry is currently experiencing a decline in profits due to government policies regarding the COVID-19 pandemic, in addition to classic problems such as rising costs every year and the increasing number of competitors affecting profit. to make a good profit planning managers need to understand the relationship between costs, sales volume and profit by using cost volume profit analysis. The method used is descriptive qualitative with triangulation data collection techniques. The results show that Selabintana Hotel & Conference Resort does not use cost volume profit analysis for its profit planning, profit declines from 2018 and losses in 2020. According to the results of cost volume profit analysis, the company needs to achieve sales at the break-even point first for the following year. , by reducing costs, finding cheaper raw materials, saving inventory, and limiting purchases. Increasing sales volume can carry out promotions and innovations that do not cost a lot, so that sales revenue is not absorbed much into cost.
ANALISIS AKUNTANSI DALAM PROSES PENGADAAN BARANG DAN JASA DI KANTOR KECAMATAN SUKARAJA KABUPATEN SUKABUMI Ajis, Hanisa Abdul; Nugroho, Gatot Wahyu; Eriswanto, Elan
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.545

Abstract

In the era of globalization and rapid development of information technology, financial management and accounting have become crucial aspects for organizations, including government agencies. In Indonesia, procurement of goods and services is a vital component in supporting the implementation of government programs, where efficiency and transparency in the procurement process greatly affects the quality of goods and services obtained, as well as accountability for the use of public funds. The Sukaraja Sub-district Office, Sukabumi District, as part of the local government, has the responsibility to effectively manage the procurement of goods and services. However, accounting and financial management practices in the sub-district often face challenges that affect the effectiveness and efficiency of budget use, as well as the quality of public services. This research focuses on analyzing the accounting system used in the process of submitting payment for goods and services at the Sukaraja Subdistrict Office. The accounting system is an organization of forms, records, and reports that are coordinated to provide financial information needed in management. An in-depth understanding of this accounting system is very important because this system serves as a financial control mechanism, which if implemented properly, can improve the efficiency and effectiveness of regional financial management. This study shows that although the existing accounting system at the Sukaraja Sub-district Office is quite good, there is still room for improvement, especially in terms of integration of modern technology and training of officers in the use of the system. Accurate and timely financial data is needed for effective decision-making. In addition, transparency in public financial management is expected to increase accountability and reduce the potential for corruption. In this regard, measures to ensure that financial information is easily accessible to the public are crucial. This study concludes that the improvement of the existing accounting system, including the utilization of technology and the improvement of officers' competencies, is essential to improve financial performance in Sukaraja Sub-district Office. Thus, a strong and transparent accounting system will drive increased accountability, efficiency, and better quality of public services, which will ultimately support overall local economic development
PENGARUH KENAIKAN NILAI JUAL OBJEK PAJAK (NJOP) DAN UNDANG-UNDANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN DAERAH (UU HKPD) TERHADAP REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN Hartono, Nicky Dwi; Nugroho, Gatot Wahyu; Tanjung, Hendra
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.602

Abstract

This study aims to determine and explain the effect of the increase in the selling value of tax objects (NJOP) and the Law on Financial Relations between the Central and Regional Governments (HKPD Law) on the Realization of Land and Building Tax Revenue. This study uses a Quantitative Method with an associative approach that collects data through distributing questionnaires. The population in this study were PBB-P2 taxpayers in Sukabumi City. The sample was taken using nonprobability sampling technique, which does not provide equal opportunities for each element of the population to be selected as a sample and determined through the slovin formula, namely 101 taxpayers. The results of hypothesis testing from the t test of variable X1 show that the value of t count> t table is 2.458> 1.984 where from these results it is concluded that the variable NJOP increase has a positive and significant effect on the realization of PBB revenue, then the first hypothesis is accepted. The results of the t test of variable X2 show that the value of t count > t table with a number 6.510 > 1.984 and it is concluded that the HKPD Act variable has a positive and significant effect on the realization of PBB revenue, so the second hypothesis is accepted. The results of the F test show that the value of f count > f table with a number of 28.203 > 3.090 with a significance of <0.001 <0.05 which means that the third hypothesis is accepted. So from the results it is concluded that the independent variables simultaneously have a positive and significant effect on the realization of PBB revenue. The result of the coefficient of determination test of variable Y is 35% with the remaining 65% influenced by other variables not listed in this study. Thus it can be concluded that the increase in NJOP and the HKPD Law has a positive and significant effect on the Realization of Rural and Urban Land and Building Tax Revenue in Sukabumi City.
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan Dana Desa Rahmadani, Amanda Putri; Nugroho, Gatot Wahyu; Martaseli, Evi
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 2 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i2.2244

Abstract

Penelitian ini bertujuan untuk menguji apakah Kompetensi Sumber Daya Manusia, Whistleblowing, dan Sistem Pengendalian Internal berpengaruh signifikan terhadap pencegahan fraud pengelolaan dana desa. Penelitian ini menggunakan metode penelitian kuantitatif yang diukur dengan menggunakan metode regresi linear berganda. Populasi dalam penelitian ini yaitu aparat desa dan lembaga kemasyarakatan yang ada di Desa Sukaresmi, Desa Sukamanah, dan Desa Cibatu. Sampel dalam penelitian ini berjumlah 74 sampel dengan teknik sampling jenuh. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner yang dibagikan langsung kepada responden. Hasil pengujian menggunakan software SPSS 25 for Windows secara parsial bahwa kompetensi sumber daya manusia tidak berpengaruh terhadap pencegahan fraud pengelolaan dana desa dan untuk whistleblowing serta sistem pengendalian secara parsial berpengaruh terhadap pencegahan fraud pengelolaan dana desa. Hasil pengujian secara simultan menunjukkan bahwa kompetensi sumber daya manusia, whistleblowing, dan sistem pengendalian internal berpengaruh signifikan terhadap pencegahan fraud pengelolaan dana desa.
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.
Co-Authors Abdul Muti Adam, Ramli 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