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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 Pemahaman Akuntansi, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Koperasi TNI di Wilayah Sukabumi Carnel Maulia Anderista Putri; Tina Kartini; Elan Eriswanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27574

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahaman akuntansi, sistem pengendalian internal, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan koperasi TNI di Kota dan Kabupaten Sukabumi. Metode yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner kepada 46 pengurus koperasi dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel tersebut berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kualitas laporan keuangan. Temuan ini mendukung teori stewardship, yang menekankan pentingnya tanggung jawab pengelola dalam menjaga kepentingan organisasi melalui pelaporan keuangan yang andal.
Analisis Sistem Akuntansi dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan BUMDes Purwa Binangkit (Studi Kasus pada Desa Purwasedar Kecamatan Ciracap) Sinta Ayu Lestari; Ismet Ismatullah; Elan Eriswanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27575

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana sistem akuntansi diterapkan dalam pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) dan sejauh mana sistem tersebut berkontribusi terhadap peningkatan akuntabilitas keuangan. Lokasi penelitian adalah BUMDes “Purwa Binangkit” Desa Purwasedar, Kecamatan Ciracap, Kabupaten Sukabumi. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi yang diterapkan bersifat semi-manual, menggunakan buku kas umum dan aplikasi sederhana, serta telah memberikan dampak positif terhadap keteraturan pencatatan dan penyusunan laporan keuangan. Sistem ini turut mendukung peningkatan akuntabilitas melalui pelaporan berkala kepada pemerintah desa dan forum masyarakat. Namun, kendala masih ditemukan pada keterbatasan kompetensi pengelola, lemahnya pengawasan internal, serta rendahnya partisipasi masyarakat dalam pengawasan keuangan. Penelitian ini merekomendasikan peningkatan kapasitas sumber daya manusia, penguatan sistem pengendalian internal, serta pemanfaatan teknologi sederhana untuk memperkuat akuntabilitas pengelolaan keuangan BUMDes
Analisis Sistem Akuntansi Penjualan dan Pembelian Barang Dagang Secara Tunai Dalam Meningkatkan Pengendalian Internal (Studi Kasus: CV. Vionis Cahaya Mutiara) Aprilliani, Vionis; Eriswanto, Elan
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): 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.v4i4.14769

Abstract

Vionis Cahaya Mutiara merupakan perusahaan yang bergerak di bidang perdagangan ponsel. Transaksi penjualan dan pembelian pada perusahaan ini menggunakan secara tunai. Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi penjualan dan pembelian tunai dalam meningkatkan pengendalian internal pada CV. Vionis Cahaya Mutiara sudah sesuai dengan teori. Metode penelitian yang digunakan deskriptif kualitatif. CV. Vionis Cahaya Mutiara telah menerapkan sistem akuntansi penjualan dan pembelian tunai yang baik, dengan mengimplementasikan empat unsur kunci pengendalian internal untuk meningkatkan efektivitas operasional perusahaan.
The Role of the Business Environment in Improving the Competitiveness of the West Java Traditional Medicine Industry Eriswanto, Elan; Antony, Antony
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i3.007

Abstract

Objectives: This study aims to analyze the role of the business environment in improving the competitiveness of the traditional medicine industry in West Java by identifying business environment factors that affect competitiveness and measuring the significance of the influence of each factor.Methodology: The research used a mixed method approach with explanatory sequential design. Quantitative data collection was conducted through a structured survey of 222 traditional medicine businesses in West Java selected by stratified random sampling based on business scale and geographical area. Qualitative data were obtained through in-depth interviews and focus group discussions with 18 key informants. Data analysis used multiple regression, structural equation modeling (SEM), and ANOVA, integrated with content analysis for qualitative data.Finding: The results showed that seven dimensions of the business environment significantly influenced the competitiveness of the traditional medicine industry with a value of R² = 0.613. Market access (β = 0.312) and technology and innovation (β = 0.286) are the most dominant factors, while raw material availability has the highest perception (mean = 3.87). There were significant gaps in technology and innovation (mean = 2.65) and access to finance (mean = 2.78). ANOVA analysis showed significant differences in competitiveness levels based on enterprise scale (F = 18.653, p < 0.01), with larger-scale enterprises showing higher competitiveness.Conclusion: The business environment plays an important role in improving the competitiveness of the traditional medicine industry in West Java. A holistic approach is needed in developing a conducive business environment, including simplifying regulations, strengthening the innovation ecosystem, developing market access, and special financing schemes to encourage the transformation of the traditional medicine industry towards a more modern and globally competitive industry. An integrated and ecosystem-based industrial development approach is key to improving the competitiveness and sustainability of this industry in the long term.
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).
Analisis Harga Pokok Produksi untuk Menentukan Harga Jual Sri Wahyuni; Gatot Wahyu Nugroho; Elan Eriswanto
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.462

Abstract

  This study aims to determine the calculation of the cost of goods produced using the Full Costing method, to determine the calculation of the cost of goods produced using the Variable Costing method, and to calculate the difference between the two methods on the cost of goods produced and its effect on the selling price. The method used in this research is a qualitative method with a descriptive approach. This research has three elements of the social situation, namely CV. Nj Food Industries jl.cikiray kaler, sukamanah, kec. Cisaat, sukabumi district 43152 (place), CV. Nj Foods Finance Department (Actors), and Analysis of the cost of production to determine the selling price (Activities). Data collection techniques in this study are observation, interviews, documentation and literature study. The data analysis techniques used in this research are data reduction, data display, and Conclusing Drawing / verification. The results of this study indicate that in determining the cost of goods produced at CV Nj. Food Industries there are still costs that he has not included such as depreciation costs, transportation costs and others. Then there are differences in the calculation of the cost of goods manufactured by CV Nj Food Industries using the full costing and variable costing methods.  
PENGARUH PENDAPATAN ASLI DESA DANA DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA Taen, Raa’ina Syahdzat; Eriswanto, Elan
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1005

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendapatan asli desa dari dana desa dan alokasi dana desa terhadap belanja desa. Metode penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah laporan keuangan 9 desa di kecamatan Palabuhanratu i 2017-2021. Sampel dalam penelitian ini berjumlah 45. Pengambilan sampel penelitian ini menggunakan Analisis Regresi Linier Berganda dan diolah menggunakan software SPSS. Berdasarkan hasil analisis SPSS dapat diketahui bahwa pendapatan asli desa tidak berpengaruh signifikan terhadap belanja desa. Namun dana desa dan alokasi dana desa berpengaruh signifikan terhadap belanja desa di desa-desa di kecamatan Palabuhanratu.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN (Studi Kasus Pada PT. Pratama Abadi Industri JX) Mursidah, Ajeng Aulia; Nugroho, Gatot Wahyu; Eriswanto, Elan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Payroll and Wage System of PT. Pratama Abadi Industri Sukabumi (JX) in its application is already good because in this company already uses a computerized system. Some functions and parts are carried out by one different department. Documents used in the remuneration and remuneration system still have discrepancies because in this company already using a computerized system, the procedure in the payroll and remuneration system is done well, it can be seen from several payroll and wage procedures that are appropriate and regular. records that are used in the remuneration and remuneration system are still incompatible, internal controls related to the payroll and remuneration processes are good, it can be seen that some activities, especially in remuneration and remuneration are carried out by several different parts and responsibilities.
Pengaruh Skeptisime Profesional Terhadap Upaya Pendeteksian Kecurangan (Case Study pada PT BPR Cianjur Jabar) Shopia, Mia; Nugroho, Gatot Wahyu; Eriswanto, Elan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of independent variables on the dependent variable, namely professional skepticism and auditor independence of fraud detection efforts. PT BPR Cianjur Jabar who became respondents in this study by distributing questionnaires. The sampling technique used in this study is convenience sampling technique. The results found in this study are that professional skepticism and auditor independence influence fraud detection efforts. This was stated because this research had been tested. The test used is multiple linear regression test.
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