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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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Influence Of Application of Accounting Information System and Human Resources Competency the Quality of The Financial Statements of The BOS Fund Siti Nurma Sari; Sulaeman Sulaeman; Elan Eriswanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1752

Abstract

The Influence of the Implementation of Accounting Information Systems and Human Resources Competence on the Quality of the Financial Statements of BOS Funds. The purpose of this study was to determine the effect of the application of accounting information systems and human resource competence on the quality of the financial statements of BOS funds partially and simultaneously. The method used in this study is a quantitative method using parametric statistics. Data collection techniques are through interviews, distributing questionnaires, documentation, and literature. The population and sample in this study were 33 in MIS in Surade sub-district, and the Ministry of Religion in Sukabumi Regency. The data analysis technique used validity test, reliability test, classical assumption test, and hypothesis testing. The results of the study using SPSS 25, it can be concluded that the application of accounting information systems and human resource competencies has a positive and significant effect on the quality of the financial statements of BOS funds. The significance value obtained through the t-test and f test are 0.00 < 0.05, which means that H0 is rejected and H3 is accepted.
Influence of Organizational Culture and Internal Control on Accounting Information Systems Abdul Muti; Gatot Wahyu Nugroho; Elan Eriswanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1907

Abstract

This study aims to determine the effect of organizational culture and internal control on accounting information systems using partial t-test and simultaneous F-test. The method used in this study is a quantitative method that uses parametric statistics. Data collection techniques in this study by conducting interviews, distributing questionnaires, documentation and literature. The population and sample in this study were 33 in the Waluran Health Center, Jampang Kulon Health Center, and Surade Health Center. The data analysis technique in this research is by testing the validity test. Reliability test, classical assumption test, multiple regression test, and hypothesis testing. The results of this study assisted by SPSS can be concluded that Organizational Culture and Internal Control have a positive and significant effect on accounting information systems
Does Commuter’s Impact on Social and Economic: Daylight Activities In Sukabumi City Elan Eriswanto; Alhidayatullah
International Journal of Economics (IJEC) Vol. 2 No. 1 (2023): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i1.379

Abstract

Commuter or Indonesian "nglaju" is a form of non-permanent mobility that is growing rapidly, especially in big cities in Indonesia. With this commuter, of course, there are several impacts caused, which include population mobility, economic growth, and employment. The purpose of this study is to provide an overview to the Sukabumi City government regarding the social and economic impact of commuter activities in Sukabumi City. This study uses qualitative data analysis techniques, namely data analysis carried out simultaneously with data collection or at the time of observation and interviews, where the population is residents of Sukabumi City and residents outside who are active in Sukabumi City as many as 385,710. The sampling technique uses a web raosoft.com sample size with a data accuracy level of 95% and a margin of error of 5%, then a sample of 384 respondents was obtained. The method of collecting data in this study uses literature studies, observations, and interviews. This commuter has an impact on increasing the number of residents during the day by 33,844 people or 9.6%. And the significant socio-economic impact in Sukabumi City resulted from shopping, culinary, and education activities by 69.5%. This means that 49.3% of commuters who carry out their activities in Sukabumi City have the purpose of shopping and culinary centers. This result, certainly has an impact on economic activities in Sukabumi City, especially the MSME economy, namely the increase in income from MSMEs. This research examines the social and economic impact of commuting and contributes to expanding the literature on commuting and the economics of community activity.
Evaluasi Penggunaan Sistem Informasi Akuntansi Dalam Penerimaan Rawat Inap Dan Pengeluaran Penggajian Di Klinik (Studi Kasus Klinik Altha Medika) Resy Amalia Hermawan; Elan Eriswanto
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3620

Abstract

Klinik Altha Medika merupakan klinik dan rumah bersalin yang memberikan pelayanan medis untuk para pasien. Penelitian ini memiliki tujuan untuk mengetahui sistem informasi akuntansi penerimaan dan pengeluaran kas klinik. Dalam penelitian ini, peneliti menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukan bahwa sistem akuntansi penerimaan dan pengeluaran kas telah berjalan cukup baik. Tetapi masih perlu diperbaiki lagi.
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
ANALISIS KINERJA BADAN USAHA MILIK DESA (BUMDES) MITRA WARGA PADA DESA PASIRHALANG KECAMATAN SUKARAJA KABUPATEN SUKABUMI Ari Datul Risalah; Elan Eriswanto
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1565

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi kinerja Badan Usaha Milik Desa (BUMDes) Mitra Warga. Fenomena dalam penelitian ini menunjukkan bahwa beberapa unit usaha BUMDes Mitra Warga telah tidak aktif lagi, mengakibatkan penurunan pendapatan BUMDes dan, akibatnya, Pendapatan Asli Desa juga turun karena BUMDes merupakan salah satu sumber Pendapatan Asli Desa. Hal ini mungkin disebabkan oleh kurangnya efektivitas para pengelola BUMDes. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan mencakup data primer dan sekunder, yang diperoleh melalui observasi, wawancara, dan dokumentasi. Metode analisis yang digunakan mencakup pengumpulan data, reduksi data, penyajian data, dan kesimpulan. Hasil penelitian ini menunjukkan bahwa kinerja BUMDes Mitra Warga Desa Pasirhalang Kecamatan Sukaraja dapat dianggap kurang baik. Namun, kinerja dapat meningkat jika para pengelola mengikuti pelatihan sosialisasi mengenai pengelolaan yang efektif dan memperbaiki faktor-faktor terkait sehingga BUMDes dapat meningkatkan pendapatannya, berdampak pada Pendapatan Asli Desa.Kata Kunci: Kinerja BUMDes, Kuliatas Layanan, Responsivitas, Akuntabilitas.ABSRACTThis research aims to assess the performance of the Village-Owned Enterprises (BUMDes) Mitra Warga. The phenomenon in this study indicates that some units of BUMDes Mitra Warga have become inactive, resulting in a decrease in BUMDes' revenue, consequently affecting the Village Original Revenue (PAD) since BUMDes is one of the sources of PAD. This may be attributed to the inadequate performance of the BUMDes managers. The research employs a qualitative method with a descriptive approach. The types of data used include primary and secondary data collected through observation, interviews, and documentation. The analysis methods encompass data collection, data reduction, data presentation, and conclusion drawing. The results of this study reveal that the performance of BUMDes Mitra Warga in Pasirhalang Village, Sukaraja Subdistrict, can be considered subpar. However, performance can improve if the managers undergo training and socialization on effective management practices and if related factors are enhanced. This would lead to an increase in BUMDes revenue, consequently contributing to the Village Original Revenue.Keywords: BUMDes Performance, Service Quality, Responsiveness, Accountability.
ANALISIS EFEKTIVITAS SISTEM PENGELOLAAN BANTUAN DANA HIBAH PADA BAGIAN KESEJAHTERAAN RAKYAT SEKRETARIAT DAERAH PEMERINTAHAN KOTA SUKABUMI Alya Putri Sisilia; Elan Eriswanto
Jurnal Akuntansi AKTIVA Vol. 4 No. 2 (2023): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i2.4830

Abstract

Penelitian ini memiliki tujuan untuk menganalisis dan mengetahui sistem dan kefektifan dari pengelolaan bantuan dana hibah serta realisasi anggarannya. Sistem pengelolaan bantuan dana hibah terdiri dari 3 (tiga) yaitu pengajuan, pencairan, dan pelaporan pertanggungjawaban. Dalam penelitian ini, peneliti menggunakan metode kualitatif desktiptif. Data penelitian ini menggunakan data primer dari hasil wawancara kepada pengelola dan penerima hibah, dan data sekuner bersumber dari data pendukung. Dari hasil penelitian yang dilakukan peneliti, peneliti menganalisis bahwa sistem pengelolaan dana hibah ini sudah efektif, karena setiap sistem sudah menerapkan sistem sesuai dengan Peraturan Wali Kota dan Undang-Undang yang berlaku. Untuk realisasi anggaran terdapat sisa dana pada tahun 2021 dan 2022, pada tahun 2021 dana terealisasi sebesar 99,3% dan pada tahun 2022 terealisasi sebesar 94%.
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.
Analisis Pengaruh Modernisasi Administrasi Perpajakan dan Self Assessment terhadap Kepatuhan Wajib Pajak Orang Pribadi Naurahsyah, Najla; Eriswanto, Elan
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8696

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modernisasi administrasi perpajakan serta penerapan self assessment terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian yang digunakan yaitu kuantitatif asosiatif, dimana penelitian ini akan melihat hubungan dua variabel independen dengan variabel dependen, yaitu modernisasi administrasi perpajakan dan self assessment terhadap kepatuhan wajib pajak orang pribadi. Data yang digunakan yaitu data primer, yang didapat dari penyebaran kuesioner kepada 63 sampel yang merupakan dosen Universitas Muhammadiyah Sukabumi. Jumlah sampel tersebut dihasilkan melalui teknik sampling purposive menggunakan rumus slovin. Analisis data dilakukan dengan regresi linear berganda. Dari hasil penelitian menunjukkan bahwa modernisasi administrasi perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, self assessment berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Serta modernisasi administrasi perpajakan dan self assessment berpengaruh secara simultan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan modernisasi administrasi perpajakan dan penerapan self assessment dapat meningkatkan kepatuhan wajib pajak orang pribadi.
Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Produk Gadai Kca Pada PT. Pegadaian Upc. Cibadak Suprianti, Miranti; Martaseli, Evi; Eriswanto, Elan
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.v4i2.8507

Abstract

This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The research method used is a qualitative research method with a descriptive approach with interview, observation, and documentation data collection methods. The results of the data that have been obtained are then analyzed using data analysis techniques before in the field and data analysis during and after in the field, namely data reduction, data presentation, and conclusions. The results of this study show that the sales and cash receipt accounting information system used by PT. Pegadaian (Persero) UPC Cibadak has been implemented well and in accordance with the company's SOP. Then the identified obstacles also have their own solutions. 
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 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 Restu Rahayu Resy Amalia Hermawan Ri&#039;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