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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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Analisis Modal Usaha, Laba Usaha Dan Jam Kerja Di Apotek Syifa Medika Kota Sukabumi Damayanti, Maya; Suherman, Acep
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8828

Abstract

This study aims to find out how to analyze working capital, operating profit and working hours at Syifa Medika Pharmacy. To obtain in-depth and accurate results, this research focused on Syifa Medika Pharmacy located in the city of Sukabumi. This research uses a descriptive method with a qualitative approach. The author conducts data collection through interviews, documentation and observation. Data management by means of descriptive analysis is a technical writing by presenting all data obtained through interviews, documentation and library materials and analyzing them with written source guidelines. From the results of the study, the author analyzed working capital, operating profit and working hours It plays an important role in running a business, which means that every increase in capital, operating profit obtained and additional hours of working hours will increase the profit of Syifa Medika Pharmacy.
Analisis Sistem Penyaluran Kredit Perbankan (Studi Kasus Pada PT BPR Supra Artapersada Kantor Pusat Operasional) Zhafirah, Luthfiah; Sudarma, Ade; Suherman, Acep
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10743

Abstract

The banking industry has a role to support the economy which can be done through collecting funds and channeling it back in the form of credit, so that the bank is tasked with being a financial intermediary that connects existing funds from economic units with excess funds to economic units that need financial assistance (deficit), whether it's for working capital, investment and consumption (Effendi 2020). This study aims to find out whether the credit distribution system implemented by PT BPR Supra Artapersada at the Operational Head Office is based on procedures. Use of Qualitative Description as a method in this study, the data used is by collecting data from research objects and analyzing procedures and credit distribution systems. The research data was collected through interviews, observation, and documentation. The results of the research show that credit distribution processes are carried out in various stages of the procedure, namely: the credit application stage, the interview stage, data analysis, debtor visits, collateral assessment, credit analysis, credit decisions, credit binding, and credit disbursement. By having an in-depth understanding of this process and the factors that influence it, we can identify areas for improvement and implement relevant measures to enhance the success of the credit distribution system.
The Influence of Financial Literacy and Financial Inclusion on Investment Decisions in Generation Z in West Java Lusi Sawitri; Suherman, Acep; Sudarma, Ade
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3207

Abstract

In the current modern economic era, public awareness of long-term financial planning is increasing, including in terms of investment. Investment is the desire to utilize some of the existing funds or resources to make a profit in the future. However, when investing, there are still many investors who act irrationally and become victims of illegal investments. Therefore, it is important to understand the factors that influence investment decisions, especially among Generation Z. This study aims to analyze the influence of financial literacy and financial inclusion on investment decisions in Generation Z in West Java. This study uses a quantitative method with primary data collected through questionnaires. The research sample consisted of 146 Generation Z respondents in West Java, selected using the purposive sampling technique. Data analysis uses multiple linear regression using SPSS version 27 software. The results of this study show that partially financial literacy has a significant effect on the investment decisions of generation z in West Java; Financial inclusion has a significant effect on the investment decisions of generation z in West Java. Then simultaneously financial literacy and financial inclusion have a significant effect on the investment decisions of generation z in West Java. The determination coefficient in this study was 36.3% and the remaining 63.7% was influenced by other factors that were not studied in this study.   
ANALISIS PENDISTRIBUSIAN DANA ZAKAT PRODUKTIF DALAM PENGEMBANGAN EKONOMI MUSTAHIQ Nurhayati, Siti; Sulaeman, Sulaeman; Suherman, Acep
Community Services and Social Work Bulletin Vol 2, No 1 (2022): Community Services and Social Work Bulletin Volume 2 No. 1 2022
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.178 KB) | DOI: 10.31000/cswb.v2i1.4788

Abstract

This study aims to identify and explain the distribution of productive zakat funds in developing the mustahiq economy, especially those carried out by the National Amil Zakat Agency of Sukabumi Regency. To reveal these problems, researchers conducted research using qualitative methods with a descriptive approach. Where the data obtained through observation, interviews and documentation. Based on the results of the study, it shows that the distribution of productive zakat carried out by BAZNAS Sukabumi Regency is by using the Sukabumi Sejahtera program and realized by the Z-Mart (Zakat Mart) program. The form of assistance provided is in the form of product/goods capital assistance requested in accordance with the application for RAB which was prepared by the previous mustahiq. The mustahiq who received the program assistance admitted that they felt helped and felt an increase in both income and spirituality. Every mustahiq recipient of the program will be given an infaq box. This aims to raise awareness in the recipients of zakat will give infaq, and as evidenced by the collection of infaq from each mustahiq every month. In addition, in the distribution of productive zakat, there is also a mentoring process which aims for the Z-Mart program to run well.
PENGARUH OPINI AUDIT DAN KESULITAN KEUANGAN TERHADAP AUDIT DELAY Nadhifah, Ghina Fairuz; Suherman, Acep; Eriswanto, Elan
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.v7i1.4658

Abstract

The purpose of this study is to determine the influence of Audit Opinion, Financial Difficulties on Audit Delay. Variables in this study are Opinion Audit, Financial Difficulty and Audit Delay. This reseach was a quantitative research. Use secondary data obtained from www.idx.co.id as a data source. The population in this study is Property and Real Estate companies listed on the Indonesia Stock Exchange in 2018 – 2019. While the samples in this study were determined using purposive sampling method and obtained 90 data of financial statements of Property and Real Estate companies that meet the criteria. This study uses multiple linear regression analysis. The results of this study showed that the significant value of Audit Opinion is 0.000 and tcount is -3,732 which means that the Audit Opinion partially negatively and significantly influenced the Audit Delay and the value of financial difficulty significance is 0.794 and the tcount value is -0.262 which means that Financial Difficulty has no significant effect on Audit Delay. While the results of the significance of audit opinion and financial difficulties simultaneously to audit delay is 0.001 and Fcount is 7,102 which indicates that Audit Opinion and Financial Distress simultaneously have a significant effect on Audit Delay. Keywords: Opinion Audit, Financial Distress, Audit Delay
ANALISIS PENDISTRIBUSIAN DANA ZAKAT PRODUKTIF DALAM PENGEMBANGAN EKONOMI DAN PENINGKATAN PENDAPATAN MUSTAHIQ Nurhayati, Siti; Sulaeman, Sulaeman; Suherman, Acep
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.v7i1.4796

Abstract

This study aims to identify and explain the distribution of productive zakat funds in developing the mustahiq economy and income, especially those carried out by the National Amil Zakat Agency of Sukabumi Regency. To reveal these problems, researchers conducted research using qualitative methods with a descriptive approach. Where the data obtained through observation, interviews and documentation. Based on the results of the study, it shows that the distribution of productive zakat carried out by BAZNAS Sukabumi Regency is by using the Sukabumi Sejahtera program and realized by the Z-Mart (Zakat Mart) program. The form of assistance provided is in the form of product/goods capital assistance requested in accordance with the application for RAB which was prepared by the previous mustahiq. The mustahiq who received the program assistance admitted that they felt helped and felt an increase in both income and spirituality. Every mustahiq recipient of the program will be given an infaq box. This aims to raise awareness in the recipients of zakat will give infaq, and as evidenced by the collection of infaq from each mustahiq every month. In addition, in the distribution of productive zakat, there is also a mentoring process which aims for the Z-Mart program to run well. 
Analisis Ketepatan Penggunaan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Di Desa Mekarmukti Fuziawati, Ainda; Noor, Iqbal; Suherman, Acep
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.2544

Abstract

Tujuan penelitian ini yaitu : 1) Untuk menjelaskan perencanaan anggaran pendapatan dan belanja desa (APBDes) di Desa Mekarmukti, 2) Untuk menjelaskan pelaksanaan anggaran pendapatan dan belanja desa (APBDes) di Desa Mekarmukti, 3) Untuk menjelaskan evaluasi Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Mekarmukti. Penelitian ini menggunakan metode kualitatif Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi, Teknik analisis data yang digunakan yaitu : pengumpulan data, reduksi data, penyajian data dan pengambilan kesimpulan atau verifikasi. Hasil penelitian ini menunjukkan : 1) Pada tahap perencanaan pemerintah Desa Mekarmukti telah melibatkan masyarakat dan aparatur desa dengan mengadakan musyawarah untuk merencanakan dan juga mengimplementasikan anggaran pendapatan dan belanja desa (APBDes), hal ini telah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) No 20 Tahun 2018 dimana dalam anggaran pendapatan dan belanja desa (APBDes) harus menerapkan prinsip transparan dan partisipatif. 2) Pada tahap pelaksanaan pemerintah Desa Mekarmukti telah melaksanakan atau merealisasikan anggaran pendapatan dan belanja desa (APBDes) sesuai dengan yang direncanakan, hal ini dibuktikan dengan pencapaian realisasi anggaran yang setiap tahunnya diatas 90% artinya penggunaan anggaran telah digunakan dengan baik dan tepat. Maka dari itu Desa Mekarmukti telah melaksanakan atau menggunakan anggaran sesuai lampiran peraturan dan menerapkan prinsip akuntabel dan disiplin anggaran sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) No 20 Tahun 2018. 3) Evalusi dari tahap perencanaan dan pelaksanaan anggaran pendapatan dan belanja desa (APBDes) di Desa Mekarmukti telah sesuai dengan lampiran peraturan dan Permendagri Nomor 20 Tahun 2018.
ANALISIS KREDIT BERMASALAH DAN PENYALURAN KREDIT DALAM UPAYA MENINGKATKAN PENDAPATAN PERUSAHAAN Hasna, Ishfa Naqiyyan; Suherman, Acep; Indrawan, Andri
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.v5i1.574

Abstract

Non-performing loans are the biggest risk that can lead to the liquidation of a bank. Non-performing loans are something that can affect the continuity of bank operations, because they can cause losses and do not accumulate interest and other income, thus disrupting bank operations, especially in terms of liquidity adequacy. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from the results of interviews and unstructured observations that will be analyzed qualitatively and described in descriptive form. Non-performing loans (NPL) are one of the main risks faced by PT BPR Supra Artapersada KC Sukabumi. Although the company has implemented strict procedures in credit distribution based on the 5C principle (Character, Capacity, Capital, Collateral, Condition), various internal and external factors still affect the NPL level. BPR Supra has implemented the 5C principle in the credit distribution process, it is advisable to update and tighten the credit evaluation criteria periodically, especially in the face of uncertain economic conditions
Pengaruh Good Governance Dan Digital Laedership Terhadap Kinerja Organisasi Pada Skpd Kota Sukabumi Mayulida, Seny; Sudarma, Ade; Suherman, Acep
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

Abstract

Kinerja organisasi merupakan sebuah alat ukur untuk menilai dan mengevalusai keberhasilan atau tidaknya suatu tujuan organisasi.Dalam mencapai kinerja pemerintah yang baik,pemerintah harus bisa mengelola sumber daya yang ada di daerahnya sendiri. Menurut (Nurimansyah et al 2020) Good Governance adalah suatu hal yang dibuat oleh pemerintah untuk mencapai tujuan dan dapat pertanggungjawabkan bersama.Digital leadership atau kepemimpinan digital adalah kemampuan memimpin organisasi di era digital dengan memanfaatkan teknologi dan inovasi untuk mencapai tujuan organisasi. Dalam penelitian ini metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif. populasi dalam penelitian ini pegawai pada Satuan Kerja Perangkat Daerah SKPD Kota Sukabumi. dengen teknik pengambilan sampling yaitu nonprobability sampling dengan jenis sampel random sampling menggunakan rumus slovin sehingga didapat sebanyak 98 pegawai. data diuji dengan menggunakan SPSS versi 29.0 pengujian secara parsial dengan uji t mendapatkan hasil bahwa Good Governance berpengaruh positif dan signifika terhadap kinerja organisasi, dimana t hitung > t tabel (3,426 > 1,966) dan nilai signifikansi sebesar 0,001<0,05 dan Digital leadership berpengaruh secara positif dan signifikan terhadap kinerja organisasi, dimana t hitung > t tabel (3,927 > 1,966) dan nilai signifikansinya 0,001 < 0,05. Hal ini menunjukkan semakin baik Good Governance dan digital leadership maka akan semakin baik pula kinerja organisasi. Hasil pengujian secara simultan dengan uji F yaitu Good Governance dan Digital Leadership berpengaruh positif dan signifikan terhadap kinerja organisasi dengan nilai Kd sebesar 47,9% dan sisanya 52,1% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Implementasi Prinsip 5C Pada Produk Khalifah Dalam Menentukan Kelayakan Pemberian Pembiayaan Di BPR Supra Artapersada KC Palabuhanratu Saputra, Yudis Febryan; Suherman, Acep
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp91-100

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi prinsip 5C dalam menentukan kelayakan pemberian pembiayaan pada produk Khalifah di BPR Supra Artapersada KC Palabuhanratu. Prinsip 5C yang terdiri dari Character, Capacity, Capital, Condition of Economy, dan Collateral, digunakan sebagai alat evaluasi untuk menilai apakah calon nasabah layak menerima pembiayaan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa penerapan prinsip 5C dalam produk Khalifah membantu BPR Supra Artapersada dalam meminimalkan risiko pembiayaan bermasalah. Meskipun demikian, terdapat beberapa kendala dalam penerapannya, seperti kurang optimalnya penilaian terhadap karakter calon nasabah dan faktor eksternal yang mempengaruhi kondisi ekonomi nasabah. Penelitian ini memberikan kontribusi praktis bagi perbankan, khususnya dalam mengoptimalkan penerapan prinsip 5C untuk meningkatkan kualitas pembiayaan dan mengurangi risiko gagal bayar
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