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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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Pengaruh Akuntabilitas Dan Transparansi Terhadap Kualitas Pengelolaan Keuangan Pada Bappelitbangda Kabupaten Sukabumi Wulandari, Sri; 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.v4i2.8704

Abstract

The Effect of Accountability and Transparency on the Quality of Financial Management is the subject of this research. To collect data, observations and questionnaires with an ordinal Likert scale were used to process research data. This study used an associative method with a quantitative approach. The population in this study were heads, secretaries, treasurers, heads of fields, and group positions in the Regional Development Planning, Research and Development Agency of Sukabumi Regency. The sampling technique used is nonprobability sampling with saturated sampling technique, namely the entire population is used as a sample, totaling 42 samples. The test results using SPSS 25 For Windows, partially show that accountability has a positive effect on the quality of financial management of 5.698 and a significant of 0.000, transparency has a positive effect on the quality of financial management of 9.451 and a significant of 0.000. The simultaneous test results show that accountability and transparency have a positive effect on the quality of financial management of 43.587 and a significant value of 0.000.
PENGARUH HUTANG JANGKA PANJANG TERHADAP RETURN ON INVESTMENT PADA PT KALBE FARMA, Tbk. Adha Indriani, Novi; Anggriani, Susan; Eriswanto, Elan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.984

Abstract

This study aims to determine the effect of long-term debt on the return on investment (ROI) at PT Kalbe Farma Tbk. Variables used in this study is the long-term debt as the independent variable and the return on investment (ROI) as the dependent variable. The research method used is descriptive associative with a quantitative approach. The sample used is the quarterly financial statements of PT Kalbe Farma Tbk is listed on the Indonesia Stock Exchange, the number of samples in this study there were 36 samples.
PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT BARATA INDONESIA TAHUN 2009-2011 Irwanti, Novika; Rinaldi, Rinaldi; Eriswanto, Elan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.985

Abstract

This study aimed to determine the effect of the level of account receivable turnover on profitability in PT Barata Indonesia in 2009-2011. Variables used in this study is accounts receivable turnover, and profitability. This research method in this study is a quantitative method, a sample of 36 financial statements of PT Barata Indonesia for the years 2009-2011. For receivables turnover can be seen with the testing criteria that if tcount>ttable (5,372>2,028) then H0 is rejected Ha accepted. To see the significance , visible results ttable statistic at a significance level of 5% sig = 0,000 > 0,05 significance level 0,05 (5%). The result show that the influence turnover partially and simultaneously affect the profitability of PT Barata Indonesia (Persero).
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
PENGARUH RASIO KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY DAN REAL ESTATE Nurtazkia, Putri Abrilla; 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.v7i1.4685

Abstract

This study aims to determine Influence of Financial Ratios and Dividend Policy On Stock Prices of Property and Real Estate Companies listed on the IDX for the 2015-2019 period. This type of research is quantitative associative. By using the independent variables include the Current Ratio, Return On Equity and Dividend Payout Ratio while the dependent variable includes Stock Prices. This population of this research is Property and Real Estate companies for the 2015-2019 period. The research sample consisted of 15 Property and Real Estate companies for the 2015-2019 period. The data analysis technique used classical assumption test, t test, F test, multiple linear regression analysis and the coefficient of determination. The results of this study state that partially Current Ratio and Dividend Payout Ratio have no positive influence on stock prices, while Return On Equity has a positive influence on Stock Prices. If simultaneously Current Ratio, Return On Equity and Dividend Payout Ratio have a positive influence on Stock Prices.
ANALISIS AKUNTANSI DALAM PROSES PENGADAAN BARANG DAN JASA DI KANTOR KECAMATAN SUKARAJA KABUPATEN SUKABUMI Ajis, Hanisa Abdul; Nugroho, Gatot Wahyu; Eriswanto, Elan
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.v5i1.545

Abstract

In the era of globalization and rapid development of information technology, financial management and accounting have become crucial aspects for organizations, including government agencies. In Indonesia, procurement of goods and services is a vital component in supporting the implementation of government programs, where efficiency and transparency in the procurement process greatly affects the quality of goods and services obtained, as well as accountability for the use of public funds. The Sukaraja Sub-district Office, Sukabumi District, as part of the local government, has the responsibility to effectively manage the procurement of goods and services. However, accounting and financial management practices in the sub-district often face challenges that affect the effectiveness and efficiency of budget use, as well as the quality of public services. This research focuses on analyzing the accounting system used in the process of submitting payment for goods and services at the Sukaraja Subdistrict Office. The accounting system is an organization of forms, records, and reports that are coordinated to provide financial information needed in management. An in-depth understanding of this accounting system is very important because this system serves as a financial control mechanism, which if implemented properly, can improve the efficiency and effectiveness of regional financial management. This study shows that although the existing accounting system at the Sukaraja Sub-district Office is quite good, there is still room for improvement, especially in terms of integration of modern technology and training of officers in the use of the system. Accurate and timely financial data is needed for effective decision-making. In addition, transparency in public financial management is expected to increase accountability and reduce the potential for corruption. In this regard, measures to ensure that financial information is easily accessible to the public are crucial. This study concludes that the improvement of the existing accounting system, including the utilization of technology and the improvement of officers' competencies, is essential to improve financial performance in Sukaraja Sub-district Office. Thus, a strong and transparent accounting system will drive increased accountability, efficiency, and better quality of public services, which will ultimately support overall local economic development
Pengaruh Corporate Culture Dan Integritas Karyawan Terhadap Pencegahan Fraud Widiawati, Santi; Eriswanto, Elan
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (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 | DOI: 10.31253/aktek.v15i1.2130

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate culture dan integritas karyawan terhadap pencegahan fraud pada kantor SAMSAT Kota Sukabumi dengan menggunakan pendekatan metode kuantitatif. Fraud merupakan suatu permalasahan yang menjadi ancaman serius untuk keberlangsungan suatu institusi, sehingga perlu upaya pencegahan yang tepat untuk mengurangi risiko terjadinya tindakan fraud. Dalam penelitian ini, penarikan sampel menggunakan sampel jenuh yaitu seluruh pegawai SAMSAT Kota Sukabumi dengan jumlah responden sebanyak 41 orang. Teknik analisis data yang digunakan yaitu regresi linear berganda, untuk mengukur corporate culture dan integritas karyawan dan mengidentifikasi pengaruhnya terhadap pencegahan fraud. Data yang diperoleh dianalisis menggunakan software statistik IBM SPSS versi 25 untuk menguji validitas dan reliabilitas, uji asumsi klasik menggunakan uji normalitias, multikolonearitas dan heterokedastisitas. Sedangkan uji hipotesis menggunakan uji parsial dan simultan dan uji R Square. Hasil penelitian ini menunjukkan bahwa corporate culture dan integritas karyawan memiliki pengaruh positif signifikan terhadap pencehahan fraud pada kantor SAMSAT Kota Sukabumi. Dimana hasil uji t dan uji F menunjukkan bahwa t huting dan F hitung lebih besar dan t tabel dan F tabel. Hasil pengujian R Square menunjukkan kemampuan variabel corporate culture dan integritas karyawan terhadap pencegahan fraud sebesar 79,1%. Sedangkan sisanya 20,9% dipengaruhi oleh variabel lain di luar pada penelitian ini.
Analisis Pengelolaan Persediaan untuk Meningkatkan Efisiensi Biaya Persediaan Bahan Baku dalam Upaya Meningkatkan Laba Nazwa, Aliyatun; Eriswanto, Elan
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/arujournalvol5iss2pp75-84

Abstract

Persediaan bahan baku memegang peranan penting dalam proses produksi untuk kegiatan jual beli pada perusahaan manufaktur, sehingga penting bagi perusahaan untuk mengelola dan mengawasi persediaan bahan baku yang dimilikinya. Penelitian ini bertujuan untuk mengatasi masalah perusahaan yang mengalami penurunan jumlah penjualan ekspor sehingga mengharuskan perusahaan untuk mengatasinya dengan meningkatkan penjualan lokal. Tetapi kendala yang dihadapi yaitu harga yang harus dipasarkan di dalam negeri cukup murah sehingga perusahaan berusaha menekan biaya, salah satunya biaya persediaan bahan baku agar bisa tetap mengoptimalkan laba. Jenis penelitian yang digunakan adalah deskriptif kualitatif, dengan metode pengumpulan data yakni wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa dalam kebijakan pengelolaan persediaan bahan baku masih belum optimal karena masih menggunakan kebijakan menyediakan stock untuk barang yang umum digunakan seperti kain cotton rami 20SX10S dan beberapa kali terjadi kelebihan persediaan. Tetapi kebijakan lain sudah cukup baik karena menggunakan kebijakan Just In Time (JIT), dimana perusahaan membeli persediaan bahan baku sesuai dengan pesanan pelanggan sehingga menghindari adanya kelebihan bahan baku atau waste. Dengan menggunakan metode Economic Order Quantity (EOQ) perusahaan bisa menekan total biaya persediaan (TIC), dimana perhitungan metode EOQ lebih kecil dibandingkan metode yang digunakan oleh perusahaan.
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.
The Influence of Invesment Knowledge and Return Investment on Student's Investment Interest in Investment Banking Products Lilis Nur'aisyah; Eriswanto, Elan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2193

Abstract

This research aims to examine the influence of investment knowledge and investment returns on students' investment interest in banking investment products. This research used a simple random sampling technique on 96 students in Sukabumi to reveal interest in investing in banking products. The associative quantitative approach in this research uses SPSS V.27 software in the processing process. Primary data was collected through a questionnaire using Google Form. The research results show that partially investment knowledge does not have a significant effect on students' investment interest in banking investment products, while investment returns have a significant effect on students' investment interest in banking investment products. Simultaneously, investment knowledge and investment returns have a significant influence on students' investment interest in banking investment products.
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'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