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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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PENGARUH LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRES S Sri Islami Rahayu; Acep Suherman; Andri Indrawan
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2089

Abstract

This study aims to examine the effect of profit and cash flow on Financial distress. The vaiabels used in this study are profit, cash flow, and Financial distress. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual manufacturing company financial statements listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period asmany as 30 company’s. The sampling technique uses nonprobability sampling method with purposive sampling technique. The analysis technique used in this study is the descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t test, F test, and the coefficient of determination test. With the results of profit has an effect on financial distress with a significance of 0,006 < 0,05 and tcount > ttabel (2,928 > 2,034), cash flow does not effect financial distress with a significance of 0,053 > 0,05 and tcount < ttabel (-2,066 < 2,034) and profit and cash flow simultaneously effect financial distress with a significance of 0,005 < 0,05 and Fcount 6,173 > Ftabel 3,29.
PENGARUH PENJUALAN TERHADAP LABA BERSIH Anis Triani; Acep Suherman; Ade Sudarma
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 8, No 2 (2020): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v8i2.4019

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penjualan perusahaan perdagangan ritel yang terdaftar di Bursa Efek Indonesia terhadap laba bersih. Populasi dan Sampel penelitian ini adalah laporan keuangan 12 perusahaan perdagangan ritel yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2018. Teknik penelitian ini menggunakan pengujian hipotesis klasik, analisis regresi linier berganda, pengujian hipotesis dan pengujian koefisien determinasi. Kumpulkan dokumen penggunaan teknis dan metode wawancara. Total nilai penjualan dengan koefisien regresi positif sebesar 0,068 yang berarti setiap kenaikan nilai penjualan sebesar satu unit akan meningkatkan laba bersih sebesar 6.806.518.1050. Sedangkan melalui uji-t (sebagian hasil), dapat diketahui bahwa nilai penjualan berpengaruh positif terhadap neto anak usia 12 tahun. Pendapatan berpengaruh positif terhadap perusahaan perdagangan sub industri perdagangan eceran yang terdaftar di Bursa Efek Indonesia dengan thitung 2,608 > ttabel 2,035.
SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG SECARA MANUAL PADA KECAMATAN BAROS KOTA SUKABUMI Sinta Ayu Nurkarima; Acep Suherman; Tina Kartini
OPTIMA Vol 6, No 1 (2022)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v6i1.3147

Abstract

Sistem Informasi akuntansi tidak hanya di terapkan pada proses persediaan barang melainkan diterapkan hampir seluruh kegiatan yang ada pada Kecamatan Baros Kota Sukabumi. Suatu perusahaan atau intansi pemerintah dalam menunjang atau mendung proses berjalannya kegiatan oprasional maka di perlukan persediaan barang yang memadai. Sesuai dengan tugas pokok Kecamatan Baros yakni sebagai organisasi yang menjalankan koordinasi dalam penyelenggraan kepemerintahan, tentraman dan tertibnya lingkungan, dan pemberdayaan kepada masyarakat yang baik.Penelitian ini menggunakan metode analisis atau kualitatif yang berfokus pada sistem informasi akuntansi persediaan barang secara manual. Cara yang dilakukan yaitu dengan mengukur proses dari kegiatan persediaan barang secara manual, dimulai dengan pengadaan barang hingga penyaluran barang kepada para pengguna barang yaitu Kepala Seksi dan bagian lainnya. Dari pelenitian ini peneliti memberi masukan untuk pengelola barang afar lebih peduli akan pengendalian persediaan barang agar menghindari kegiatan yang terhambat.Kata Kunci : Sistem Informasi Akuntansi, Persediaan Barang, Kecamatan Baros Kota Sukabumi
Analisis Harga Pokok Produksi Di PT. Pratama Abadi Industri Dede Sulaeman; Idang Nurodin; Acep Suherman
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4189

Abstract

This study aims to analyze the cost of production applied by the company PT. Industrial Immortal Pratama. The research method used in this research is using qualitative research methods. The population and sample in this study are based on social issues that exist in the company PT. Pratama Abadi Industri using data collection techniques in the form of library research and in the form of field research with observations, interviews and documentation. The results of the analysis show that the process of the cost of production of PT. Pratama Abadi Industri has not fully used the existing theory, but the process of determining the cost of production of PT. Pratama Abadi Industri is considered normal because the company makes a reserve fee of 2%. Keywords: Cost Of Goods Sold, Company, PT. Pratama Abadi Industri
Analysis Of BPJS Management Accounting Information System at Uptd Puskesmas Tegalbuleud Case Study of Tegalbuleud Public Health Center, Sukabumi Regency Suratman Suratman; Acep Suherman; Tina Kartini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.2043

Abstract

This study aims to determine: 1. To understand how to implement the BPJS management accounting information system at the UPTD Puskesmas Tegal Buleud. 2. To understand the BPJS management system in the Tegalbuleud Health Center UPTD program. 3. To understand the implementation of the BPJS management accounting information system at the Tegalbuleud Health Center UPTD. These variables consist of the accounting information system as the independent variable, and management as the dependent variable. The method used in this research is a qualitative method, the type of data used in this study is secondary data, namely data that is generated from the interview process and direct observation of the informant. Secondary data is obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research is carried out with the consideration of previous research. In this study, the data of the BPJS management accounting information system at the Tegal Buleud Health Center has been running quite well, the procedures, effectiveness, and the BPJS management information system used by the Tegal Buleud Health Center can be said to be quite effective and running well.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RASIONALITAS KENAIKAN PAJAK BUMI DAN BANGUNAN DI KOTA SUKABUMI Acep Suherman; Andri Indrawan; Tina Kartini
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.351

Abstract

Land and building tax is local revenue that is collected from the community for land and building ownership. The rationality of the people in this study is shown in the form of public awareness in accepting and paying land and building taxes. The purpose of this study is to explain how people are invited to participate rationally in increasing land and building taxes and being obedient in paying taxes. The research method used in this study uses quantitative methods. The results of the statistical test show that the variable bearing power has a positive and significant effect on the awareness as well as the benefits of taxes variable which has a positive and significant effect on the awareness as a manifestation of community participation and mutual cooperation under Development.
Trust, Kultur Organisasi, Kepemimpinan Transformational dan Nilai Perusahaan Acep Suherman; Suratno Suratno; Widarto Rachbini
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.925 KB) | DOI: 10.35838/jrap.2016.003.01.10

Abstract

A B S T R A C T The purposes of this study are to examine and to explain that Trust and culture organization and the transformation leadership has an effect positively significant to the performance and the performance has an effect positively to the corporate value. The Data was used for this study are primery data that was collected from questionnaires were sent to the general manager, the manager supervisor and the assistance supervisor that’s worked in the hotel’s industry in Sukabumi, 200 questionnaire was collected from the 350 quetionnaire. The results shows that trust have not effect to the performance, Culture organization has an effect positively significant performance, transformational leadership has an effect positively significant to the performance and performance has an effect positively significant to the corporate value. Result of this study expected can give theoritical contribution at development of model and concept of performance and behavior of accounting, regarding measurement of organizational performance business. Evaluated from practical benefit, result of this study expected can give practical contribution to organization, especially in the case management of trust, organizational culture, tranformational leader for decesion making of organizational. A B S T R A K Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis. JEL Classification: L25
HEXA HELIX: KOLABORASI QUADRUPLE HELIX DAN QUINTUPLE HELIX INNOVATION SEBAGAI SOLUSI UNTUK PEMULIHAN EKONOMI PASCA COVID-19 Deri Firmansyah; Asep Suryana; Asep Achmad Rifa’i; Acep Suherman; Dwinanto Priyo Susetyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 4 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2022.v6.i4.4602

Abstract

Pandemi COVID-19 telah membawa dampak serius terhadap krisis kesehatan, ekonomi, transportasi dan industri lainnya. Diberlakukannya lockdown atau PSBB jelas berdampak terganggunya operasional berbagai sektor ekonomi. Tujuan dilakukannya penelitian ini untuk mendeskripsikan konsep kolaborasi Quadruple Helix dan model Quintuple Helix Innovation bagian dari inisiatif kolaborasi, inovasi dan sinergi antar multi aktor untuk membantu menemukan solusi sebagai upaya pemulihan ekonomi nasional pasca COVID-19 dalam mengimplementasikan kebijakan pemerintah. Metode kualitatif deskriptif dipilih dengan menggunakan data sekunder yang berasal dari berbagai literatur, seperti buku-buku, artikel, home page untuk mengakses data informasi yang relevan dengan konsep kolaborasi Quadruple Helix yaitu pemerintah, akademisi, perusahaan dan masyarakat. Teknik analisis dilakukan dengan analisis deskriptif. Temuan menunjukkan bahwa konsep kolaborasi Quadruple Helix ini solusi untuk pemulihan ekonomi nasional dapat mengacu pada struktur, proses, input dan output. Model Quintuple Helix Innovation memandang lebih komprehensif akan pentingnya kemampuan adaptasi dan kesesuaian interaksi dengan kondisi lingkungan sosial pada setiap proses dari struktur, proses itu sendiri, input dan output beserta evaluasinya. Hexa Helix sebagai sintesa kualitatif dari QH dan QHI dilakukan dengan mempertimbangkan keterlibatan peran UMKM.
THE ANALYSIS OF FACTORS THAT INFLUENCE COMPANIES VALUES Acep Suherman; Elan Eriswanto
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.1039

Abstract

The research was aimed at analyzing the factors that influenced companys value that consisted of assets, equity and profit. The research method applied was associative with quantitative approach; the population researched was amounted to 24 companies by using financial statements in the periods of 2019, 2018 and 2017 with criteria samples. The techniques of analyzing data applied consisted of classic assumption test, hypothesis test, regression test, t test, f test and determination coefficients. The result of the research shows that the companies condition observed from the aspects of assets growth, equity, profit and stock price are stated to undergo increment. The biggest growth is from the aspect of assets. The result of hypothesis test shows that all independent variables that consist in assets growth, equity, profit and stock price do not have significant influence toward companies value
Pengaruh Penggunaan Pay Later, Gaya hidup, Pendapatan Orang Tua Terhadap Financial Management Behavior pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Sukabumi Rahayu, Devita; Eriswanto, Elan; Suherman, Acep
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3510

Abstract

This research aims to determine the effects of the variable pay later usage, lifestyle, and income of parents on the financial management behaviors of students at the Economics Faculty of Muhammadiyah University Sukabumi. This research is a quantitative study, conducted using primary data in the form of a questionnaire distributed online via google form. The sampling technique use non-probability sampling method with purposive sampling, involving a sample of 81 participants. Data collection was conducted through questionnaires, and the data analysis was carried out using SPSS IBM 26 software. The result of this research is that pay later usage does not significantly influence financial management behavior. In contrast, both lifestyle and income of parents have a positive and significant partial impact on financial management behavior. Furthermore, when considered together, pay later usage, lifestyle, and parental income demonstrate a positive and significant effect on financial management behavior.
Co-Authors A.Gunawan Ade Sudarma 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 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