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All Journal Jurnal Akuntansi Muhammadiyah MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Primanomics : Jurnal Ekonomi & Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Syntax Idea Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Accounting Research Unit (ARU JOURNAL) Economic Reviews Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Economics (IJEC) Innovative: Journal Of Social Science Research SENMEA
Elan Eriswanto
Universitas Muhammadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Akuntansi'45

 1 
Analisis Efektivitas Pengelolaan Dana Desa Dalam Pemberdayaan Masyarakat: (Studi Kasus di Desa Pasirpanjang Kecamatan Ciracap Kabupaten Sukabumi) Aldi Febriansyah; Elan Eriswanto; Tina Kartini
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.v5i2.3364

Abstract

This research aims to assess the effectiveness of village fund management in empowering communities in Pasirpanjang Village, Ciracap District, Sukabumi Regency. The method used is qualitative with a descriptive approach. The research results show that the people in Pasirpanjang Village do not understand the management of their village funds. Village fund management in Pasirpanjang has not been effective because it is not in accordance with Law no. 6 of 2014.
Analisis Penerapan Laporan Keuangan Menurut Isak 35 Dan Penerapan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Anggi Sutisna; Elan Eriswanto
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.v5i1.2457

Abstract

The application of ISAK 35 is by allowing non-profit entities to adapt the descriptions used for some items contained in the financial statements as well as the financial statements themselves. The RKAS application (School Activity Plan and Budget) is an information system created to deal with school financial management issues starting from the process of planning, organizing, directing, coordinating, supervising or controlling. SMP Negeri 1 Cibitung has not implemented or made financial reports in accordance with ISAK 35, however SMP Negeri 1 Cibitung has implemented ARKAS in making financial reports on BOS funds but there are still problems in its application. The purpose of this research is to analyze the application of ISAK 35 and find out the application of the School Activity Plan and Budget (ARKAS) Application at Cibitung 1 Public Middle School. The type of data used is primary and secondary data. Data collection techniques were carried out by observation, interviews and documentation. The data analysis method used is descriptive qualitative. The results of this study are that the form of financial reports at SMP Negeri 1 Cibitung in 2022 has been adjusted according to ISAK 35 and SMP Negeri 1 Cibitung has applied or used ARKAS in making financial reports on BOS funds.
Pengaruh Dividen, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan : Studi Kasus Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Usi Sulistiana; Elan Eriswanto
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.v5i1.2505

Abstract

This study aims to determine the effect of dividends, profitability and solvency on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividends are measured using the dividend payout ratio (DPR), profitability is measured using return on assets(ROA) and solvency is measured using the debt to equity ratio (DER) and company value is measured using price to book value (PBV). This type of research is quantitative research, sampling in this study was carried out by purposive sampling method with predetermined criteria resulting in a sample of 16 companies. The analytical method used is multiple linear regression analysis using SPSS version 25. The partial results show that dividends and solvency have no effect on firm value, while profitability has a significant effect on firm value, simultaneous or simultaneous test results show that the independen variables namely dividends, profitability and solvency have a significant effect on firm value.
Analisis Biaya Pokok Produksi (BPP) Dalam Menentukan Harga Jual Sapu Injuk Dan Hasil Laba Penjualan : Studi Kasus UKM Sapu Injuk Desa Muaradua Meri Luvita; Elan Eriswanto
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.v5i1.2511

Abstract

The calculation of the cost of production for SME business actors needs to be carried out or applied as a basis for determining product selling prices and optimal profit amid increasingly fierce market competition and increasing prices of basic commodities which occur as an effort to adjust prices amid frequent fuel price phenomena. go on. This research was conducted to determine the process of determining the cost of production of injuk broom in determining the selling price and profit. The full costing method is the right method to use in this study where all elements of production costs start from raw material costs, labor costs, and factory overhead costs. In determining the selling price that can be determined from the cost of production plus the expected profit. Profit derived from the selling price minus the cost of production. The data were obtained from the results of interviews, observations and documentation conducted by the author to the Sweep Injuk village of Muaradua. Based on the results of the research, it is known that in the calculation of the production cost of production, it has not been included in all the cost components in the production of injuk brooms, so that it affects the setting of selling prices that are not appropriate and the expected profit results are not optimal so far. Then the results are obtained which the researcher can conclude, seen from the calculation of the cost of production using the full costing method tends to be greater.
Co-Authors Abdul Muti Acep Suherman Adha Indriani, Novi Ajis, Hanisa Abdul Aldi Febriansyah Alhidayatullah Alya Putri Sisilia Amelia Rahmadini, Salma Andri Indrawan Anggi Sutisna Anggriani, Susan Antony, Antony Aprilliani, Vionis Ari Datul Risalah Asep Saepul Gaos Carnel Maulia Anderista Putri Danisa Apriliyanti Saputri Deny Iskandar Z Evi Martaseli Firman Maulana Gatot Wahyu Nugroho Gustiani, Santi Irfan Sophan Himawan Irwanti, Novika Ismet Ismatullah Kelvira Putri Ramdhany Lilis Nur'aisyah Meri Luvita Mursidah, Ajeng Aulia Nadhifah, Ghina Fairuz Nadia Astuti Naurahsyah, Najla Nazwa, Aliyatun Nisa Agustin Nova Apriliana Nurtazkia, Putri Abrilla Pujawati, Putri Putri Widya Cahyani Rahayu, Devita Rahmadini, Salva Aulia Restu Rahayu Resy Amalia Hermawan Ri'yati Najiyah Rinaldi Rinaldi Shopia, Mia Sinta Ayu Lestari siti hajar lubis Siti Nurma Sari Sophan Himawan, Irfan Sri Rizki, Ervina Sri Wahyuni Sri Wulandari Sulaeman Sulaeman Sulaeman Suprianti, Miranti Taen, Raa’ina Syahdzat Tina Kartini Tina Kartini Usi Sulistiana Widiawati, Santi