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All Journal Jurnal Akuntansi Muhammadiyah JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Teknologi dan Informasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Competitive Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Bina Akuntansi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Accounting Research Unit (ARU JOURNAL) Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Community Services and Social Work Bulletin JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Economics and Social Sciences JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Journal of Management, Economic, and Accounting SENMEA As-Syirkah: Islamic Economic & Financial Journal
Acep Suherman
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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Journal : Akuntansi'45

 1 
Analisis Kualitas Pelaporan Keuangan dalam Upaya Meningkatkan Akuntabilitas Laporan Keuangan di Puskesmas Bantargadung Eki Rahmattuwloh; Acep Suherman; Iqbal Noor
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.v5i2.3360

Abstract

This research was conducted to determine the quality of financial reporting and the level of accountability of financial reports at the Bantargadung Community Health Center, Sukabumi Regency. This research uses a qualitative method using an associative descriptive approach. The results of this research show that the Bantargadung Community Health Center has implemented Government Accounting Standards (SAP) in preparing its financial reports, but in preparing its financial reports the Bantargadung Community Health Center lacks human resources from accounting personnel so that the level of accountability in the financial reports at the Bantargadung Community Health Center is less than optimal.
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Commerce : (UMKM Kota Sukabumi) Fitri Sri Nuraeni; Risma Nurmilah; Acep Suherman
AKUNTANSI 45 Vol. 4 No. 2 (2023): 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.v4i2.1852

Abstract

Developments in the field of technology as well as advances in the business world have encouraged Micro, Small and Medium Enterprises actors to innovate in services related to the use of e-commerce technology. This research was conducted with the aim of examining whether each of the factors of cost efficiency, innovation and trust affect the tendency of MSMEs to adopt e-commerce. Data collection was carried out using a questionnaire with sample selection using a purposive sampling method, namely SMEs in Sukabumi City. The analysis used using quantitative methods. The test results show that each of the cost efficiency factors has a negative effect on the use of e-commerce and the innovation factor has a positive effect on the use of e-commerce and also the trust factor has a positive effect on the use of e-commerce. Questionnaires are distributed directly to MSMEs and focused SMEs that use e-commerce. This study did not conduct in-depth research on each application of the variables tested. With this research, MSMEs are more aware and concerned about the importance of e-commerce in their business because currently people prefer to shop online
Analisis Sitem Pengendalian Internal Pada Kas Badan Perencanaan Pembangunan Penelitian Dan Pengembangan Daerah (Bappelitbangda) Kab.Sukabumi Marsela Marsela; Acep Suherman
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.v5i1.2463

Abstract

This study aims to find out how the Analysis of Internal Control System in the Treasury of the Regional Developmen Planning, Research and Developmen Agency (Bappelitbangda) Kab.Sukabumi. This research focuses on the internal control system for cash because there is often misuse of agency assets. Therefore researchers are interested in conducting research on Intrenal Control System Analysis on Cash. The method used in this study is a qualitative method. Data collection techniques used are interviews, observation and documentation. The data analysis technique used in this study is by: (1) Collecting data to obtain the desired information. (2) Reducing data or summarizing the main things. (3) Presenting data to draw conclusions. (4) Summing up the results of the research The results of the research show Research and Development Agency (Bappelitbangda) Kab.Sukabumi is good and is in accordance with the system contained in PP No. 60 of 2008.
Co-Authors A.Gunawan Ade Sudarma Agoes, Sukrisno Alamsyah , Sakti Amelisa Nurul Intan Andri Indrawan Anis Triani Anisa Agusti Annisa Albi Attahiriah Annisa Muhamad Apip Supiandi Argi Faisal ARI WAHYUDI Asep Achmad Rifa’i Asep Suryana Barokah, Nur Damayanti, Conny Dede Sulaeman Deri Firmansyah Deri Kurnia Saputra Desi Susilawati Dicky Prayudi Dina Cahyani Dwi Z, Aghnia Dwinanto Priyo Susetyo Eki Rahmattuwloh Elan Eriswanto Eris Darsawati Eva Marsusanti Evi Martaseli Fachry Abda El Rahman Fitri Sri Nuraeni Fuziawati, Ainda Hasna, Ishfa Naqiyyan Idang Nurodin Intan, Amelisa Nurul Iqbal Noor Iqbal Noor Irfan Sophan Himawan Irwan Tanu Kusnadi Kelvira Putri Ramdhany Kiki Nurohmah Lis Saumi Ramdhani Lusi Sawitri Marsela Marsela Maya Damayanti Mayulida, Seny Nadhifah, Ghina Fairuz Nadia Astuti Natalia, Delita Nurmala Ahmar Nursaadawiyah, Siti Halifah Nursaadawiyah Oktavia, Anzani Nur PUTRI WULANDARI Raharja, Anisa Dewi Rahayu, Devita Ramdhan Saepul Rohman, Ramdhan Saepul Ridwan, Nida Faradiba Risma Nurmilah Rohayati, Sari Rustandi, Handry Saputra, Yudis Febryan Saputri, Zia Rizki Sari, Rahayu Permata Satia Suhada, Satia Sinta Ayu Nurkarima Siti Nurhayati Sri Islami Rahayu Sri Rahayu Sudarma, Ade Sukma, Melati Sulaeman Sulaeman Suratman Suratman Suratno Suratno Suratno Suratno Susilawati Susilawati Tina Kartini Venita Sofiani Widarto Rachbini Widarto Rachbini Yunita, Nissa Zhafirah, Luthfiah