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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
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Analysis of Internal Control Systems at The Office of The National Land Agency Sukabumi District Fadhila, Ghina Rahayu; Nugroho, Gatot Wahyu; Sofiani, Venita
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i2.665

Abstract

Internal control is to assess the effectiveness and efficiency of all activities whether they are by their objectives or not. If the internal control at the Office of the National Land Agency for Sukabumi Regency is very weak, then the possibility of errors that cause weak work effectiveness is also not good and vice versa, but such incidents can be minimized so that inefficiencies or ineffective performance can be identified quickly and corrective action (improvement) can be done as soon as possible because the internal control system has an important role in the organization. Internal Control System in Government Regulation No. 60 of 2008 which regulates government internal control and performance accountability reporting is also very necessary to know and measure the ability of a government agency to achieve the vision, mission, and goals of government agencies. This study aims to analyze and explain how the internal control system. This research was conducted using a qualitative descriptive method. Based on the results of the research, shows that the internal control system carried out at the Sukabumi Regency National Land Agency Office has gone well with the success of carrying out its duties in achieving goals and objectives determined in the 2021 performance report (LKj).
Whistleblowing System, Gaya Kepemimpinan, Digitalisasi, Budaya Organisasi dan Fungsi Audit Internal Terhadap Perencanaan Strategis Gatot Wahyu Nugroho; Nurmala Ahmar
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.162

Abstract

This study aims to determine the effect of the Whistleblowing System, Leadership Style, Digitalization, Organizational Culture and Internal Audit Functions on Strategic Planning. This study uses a review of various literatures on Strategic Planning available in various electronic databases. The use of electronic databases is carried out by entering keywords, namely "Whistleblowing System", "Leadership", "Digitalization", "Organizational Culture", "Internal Audit Function", and "Strategic Planning". The results of the literature review show that the Whistleblowing System has an effect on preventing fraud that can hinder the achievement of the strategic plans. Leadership style affects the achievement of strategic plans if the leader is able to motivate his employees. Digitalization is able to help achieve strategic plans by utilizing technology for operational and marketing convenience and accountability. Organizational culture is able to make individuals committed to helping the achievement of strategic plans. The Internal audit function also helps oversee the organization's operations so that strategic planning can be realized.
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
ANALISIS PEMBIAYAAN PENSIUN DENGAN MENGGUNAKAN AKAD MURABAHAH DALAM MENINGKATKAN PEREKONOMIAN NASABAH DI BSI KCP SUKABUMI PELABUHAN RATU Rahmawati, Sindi; Kartini, Tina; Nugroho, Gatot Wahyu
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4817

Abstract

Financing provided to retirees is one of the financing products and channeling of funds provided by Bank Syariah Indonesia KCP Sukabumi Pelabuhan Ratu which is intended for pensioners (PNS, BUMN and Private) who earn monthly income who need funds or have business desires or other individual nature. Financing for pensions is a consumer financing facility that applies multipurpose financing to pensioners, with this financing it can improve the quality of life of customers with an installment payment system through direct salary deductions for monthly pensions received every month. This study aims to find out how the pension financing mechanism with a murabaha contract improves the economy of customers at BSI KCP Sukabumi Pelabuhan Ratu. This study uses a qualitative research method with a descriptive approach in which this approach is used to explain the actual situation in the field in a factual and accurate manner regarding the phenomenon being investigated. This research was conducted using data collection techniques in the form of direct interviews with the parties concerned as well as documentation and observation. The results of this study indicate that the mechanism for pension financing with a murabahah contract at BSI KCP Sukabumi Pelabuhan Ratu is carried out by the customer applying for pension financing and submitting the goods to be purchased, then BSI will convey the selling price and the set margin. If the customer agrees with the terms set by BSI, the next step will be a sale and purchase contract or a murababah contract. In this case, BSI is the seller and the pension customer is the buyer. After taking financing at BSI KCP Sukabumi Pelabuhan Ratu for customer needs in improving their economy. The magnitude of the economic increase felt by pension customers is of course different, this is because the business carried out by each customer is different and also the ability and some are used for business and some for consumptive purposes. Pembiayaan yang diberikan kepada pensiun adalah salah satu produk pembiayaan dan penyaluran dana yang disediakan oleh Bank Syariah Indonesia KCP Sukabumi Pelabuhan Ratu yang diperuntukkan untuk kalangan pensiun (PNS, BUMN dan Swasta) yang memperoleh penghasilan bulanan yang membutuhkan dana atau mempunyai keinginan usaha serta yang lainnya yang sifatnya perorangan. Pembiayaan kepada pensiun ini merupakan penyaluran fasilitas pembiayan consumer yang menerapkan pembiayaan multiguna kepada para pensiun, dengan pembiayaan ini dapat meningkatkan kualitas hidup nasabah dengan sistem pembayaran angsuran melalui potong gaji langsung atas pensiun bulanan yang terima setiap bulannya. Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme pembiayan pensiun dengan akad murabahah dlam meningkatkan perekonomian nasabah di BSI KCP Sukabumi Pelabuhan Ratu. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deksriptif dimana dengan pendekatan ini untuk menjelaskan keadaan yang sebenarnya terjadi di lapangan secara faktual dan akurat mengenai fenomena yang diselidiki. Penelitian ini dilakukan dengan teknik pengumpulan data berupa wawancara langsung dengan pihak-pihak yang bersangkutan serta dokumentasi dan observasi. Hasil penelitian ini menunjukkan bahwa mekanisme pembiayaan pensiun dengan akad murabahah di BSI KCP Sukabumi Pelabuhan Ratu dilakukan dengan cara nasabah mengajukan pembiayaan pensiun dan menyampaikan barang apa yang akan dibeli, kemudian pihak BSI akan menyampaikan harga jual dan margin yang ditetapkan. Jika nasabah setuju dengan ketentuan yang ditetapkan BSI langkah selanjutnya akan dilakukan akad jual beli atau akad murabahah. Dalam hal ini BSI sebagai penjual dan nasabah pensiun sebagai pembeli. Setalah mengambil pembiayaan di BSI KCP Sukabumi Pelabuhan Ratu untuk kebutuhan nasabah berbeda dan juga kemampuannya serta ada yang digunakan usaha adapula untuk kebutuhan konsumtif.
The Influence of Budget Planning and Budget Evaluation on Performance Accountability in the Disporapar of Sukabumi City Ramdani, Ilham; Alamsyah , Sakti; Nugroho, Gatot Wahyu
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.153

Abstract

This thesis research was carried out at the Sukabumi City Disporapar. The purpose of this writing is to determine the effect of budget planning and budget evaluation on performance accountability in the Sukabumi City Disporapar. The variables used are Budget Planning and Budget Evaluation as Independent Variables and Performance Accountability as Dependent Variables. The research method used is Quantitative with associative type. The scale of measurement used is the ordinal scale. The population used is the employees associated with the planning and finance section of the Sukabumi City Disporapar, with a purposive sampling technique. the number of samples is 40 employees. the types of data used are primary and secondary data. The data collected was analyzed using validity and reliability tests, data quality tests, classic assumption tests, hypothesis testing, namely the t test, F test and the coefficient of determination test. The results showed that in the independent variable validity test, 14 statements were declared valid, and the dependent variable contained 6 valid statements. the results of the reliability test show that the independent and dependent variable instruments are reliable. the results of testing the hypothesis show that budget planning and budget evaluation have a significant positive effect on performance accountability. and the results of the test of the coefficient of determination of the budget planning and budget evaluation variables are able to explain the performance accountability variable. The results showed that of the budget planning and budget evaluation had a significant positive impact on performance accountability at the Sukabumi City Disporapar. based on the results of the calculation of the coefficient of determination, it is obtained that the magnitude of the impact of budget planning and budget evaluation on performance accountability is 72.2%. while the remaining 27.8% is influenced by other factors not examined.
Analisis Sistem Pengendalian Internal Sebagai Upaya Pencegahan Kredit Macet pada KKPRI Dinamis Purabaya Annisa Nuryani; Gatot Wahyu Nugroho; Iqbal Noor
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27046

Abstract

Kredit macet merupakan salah satu permasalahan utama dalam koperasi simpan pinjam yang dapat mengganggu stabilitas keuangan. Permasalahan ini juga terjadi pada KKPRI Dinamis Purabaya yang mengalami fluktuasi piutang tidak lancar selama periode 2021–2024. Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal yang diterapkan koperasi dalam mencegah kredit macet. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa KKPRI Dinamis Purabaya telah menerapkan lima komponen pengendalian internal menurut COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Strategi yang digunakan meliputi pendekatan preventif dengan analisis 5C, pendekatan reaktif berupa penjadwalan ulang cicilan, dan pendekatan persuasif melalui komunikasi langsung kepada anggota. Kredit macet disebabkan oleh rendahnya pendapatan anggota, penggunaan pinjaman untuk kebutuhan konsumtif, dan keterlambatan dana pensiun. Kendala utama adalah rendahnya disiplin pembayaran dan keterbatasan dalam menilai risiko anggota baru. Kesimpulannya, sistem pengendalian internal koperasi sudah berjalan cukup baik, namun masih perlu ditingkatkan dalam aspek pemantauan dan edukasi anggota.
Audit Manajemen Dalam Menilai Efektivitas Atas Fungsi Sumber Daya Manusia Pada DP2KBP3A Kota Sukabumi Lediyanti, Dila; Nugroho, Gatot Wahyu; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3856

Abstract

This study aims to evaluate the effectiveness of human resource functions through management audits at the Population Control, Family Planning, and Women's Empowerment and Child Protection Agency (DP2KBP3A) of Sukabumi City. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The research findings indicate that the audit process was conducted systematically by the Human Resources Development and Management Agency (BKPSDM). The implementation of human resource management functions has been carried out in accordance with regulations; however, issues such as inappropriate staff placement and work discipline were still identified. Follow-up actions include training for new employees and improving the supervision system; however, further refinement of policies and technology is still required. Overall, management audits play a crucial role in enhancing the effectiveness of human resource management within the DP2KBP3A of Sukabumi City.
Analisis Efektivitas Pengelolaan Bantuan Sosial: Studi Komparatif Bantuan Pangan Non Tunai dan Dana Bantuan Langsung Tunai di Dinas Sosial Kota Sukabumi Agung Muhamad Sidik; Sulaeman; Gatot Wahyu Nugroho
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27403

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan dua program bantuan sosial, yaitu Bantuan Pangan Non Tunai (BPNT) dan Bantuan Langsung Tunai (BLT) oleh Dinas Sosial Kota Sukabumi. Permasalahan utama yang dihadapi meliputi ketidaktepatan sasaran penerima, keterlambatan distribusi, minimnya literasi keuangan, serta lemahnya sistem pengawasan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun kedua program telah berjalan dan memberi manfaat bagi masyarakat, efektivitasnya masih terbatas oleh kendala administratif dan teknis di lapangan. Untuk meningkatkan kualitas pengelolaan, dibutuhkan pemutakhiran data penerima secara berkala, penguatan sistem pengawasan, serta edukasi keuangan kepada penerima manfaat. Temuan ini diharapkan dapat menjadi dasar bagi pengambilan kebijakan yang lebih tepat guna dalam distribusi bantuan sosial.
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