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All Journal Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Kinerja: Jurnal Ekonomi dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekono Insentif JURNAL RISET AKUNTANSI JAMBI Jurnal Pendidikan Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah ACCOUNTHIK : Journal of Accounting and Finance INTEGRITAS : Jurnal Pengabdian Competitive Land Journal Merpati Land Journal Competitive Journal of Economic Empowerment Strategy (JEES) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Muhammad Rizal Satria, Muhammad Rizal
Universitas Logistik Dan Bisnis Internasional
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Perbandingan Sistem Biaya Tradisional dengan Sistem Activity Based Costing dalam Perhitungan Harga Pokok Produksi: Perbandingan Sistem Biaya Tradisional dengan Sistem Activity Based Costing dalam Perhitungan Harga Pokok Produksi Muhammad Rizal Satria
Competitive Vol. 11 No. 1 (2016): Jurnal Competitive
Publisher : PPM Universitas Logistik dan Bisnis Internasional

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

Abstract

Penelitian ini bertujuan untuk mengetahui tentang proses produksi sebuah perusahaan tekstil di KotaCimahi dan untuk menganalisis sistem perhitungan harga pokok produksi yang digunakan selama ini olehperusahaan yaitu sistem biaya tradisional dibandingkan dengan sistem Activity Based Costing. Datainformasi yang digunakan adalah tahun 2015. Berdasarkan hasil analisis, harga pokok produksi untukproduksi kain katun kombed menggunakan sistem ABC menghasilkan harga pokok produksi yang lebihrendah dibandingkan dengan sistem biaya tradisional. Sementara untuk produksi kain katun kordedmenggunakan sistem ABC menghasilkan harga pokok yang lebih tinggi di bandingkan dengan sistem biayatradisional. Perhitungan sistem ABC benar-benar mencerminkan konsumsi sumberdaya yang digunakandalam proses produksi.
EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY Muhammad Rizal Satria
JEES: Journal of Economic Empowerment Strategy Vol. 3 No. 1 (2020): Volume 3 Number 1, February 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jess.v3i1.4840

Abstract

The purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality.
Analisis Penerapan Perhitungan Dan Pemotongan PPh 21 Atas Dosen Tetap Pada Politeknik Pos Indonesia Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.072 KB) | DOI: 10.32670/fairvalue.v3i1.95

Abstract

The tax sector is an essential source of income for the State, in addition to that the tax serves to financegovernment expenditures and regulate or implement government policies. One fee that is a source of stateincome is an income tax on individuals or often referred to as Article 21 income tax. In calculating PPh21, sometimes there are still people who make fundamental mistakes, such as incorrectly applyingapplicable tariffs. And this happened at Polytechnic Pos Indonesia, taxpayers who should be subject to aprogressive tax rate of 15% turned out to only be charged a scale of 5%, this caused at the end of the taxcalculation the permanent lecturers of Polytechnic Pos Indonesia experienced significant underpayments.The incorrect setting of these rates causes inconvenience for permanent lecturers because they have to payback taxes with a significant enough value. From the results of the analysis conducted, the calculation ofincome tax, the application of the amount of Gross income, Position Costs, PTKP, PKP, and 21 tax ratesfor permanent lecturers at Polytechnic Pos Indonesia is correct based on the applicable tax laws. Aftercomparing the results of calculations made by institutions, it was found that the tax rates applied to the PosIndonesia Polytechnic were following the Income Tax Law Number 36 of 2008 and the Tax DirectorGeneral Regulation Number Per-31 / PJ / 2012. The Pos Indonesia Polytechnic has also reported PPh 21by using SPT and SSP following the rules and regulations that apply correctly and adequately.
Penyusunan Laporan Keuangan Perusahaan Menggunakan Aplikasi Spreadsheet : (Pada PD Beras Padaringan) Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.971 KB) | DOI: 10.32670/fairvalue.v3i2.146

Abstract

This research is designed to create financial reports using the Spreadsheet application. The application was chosen because many companies in Indonesia, especially MSMEs, process and prepare financial reports using spreadsheets in Microsoft Excel. Many companies have used integrated computer software-based accounting applications, but they still use Spreadsheets in Microsoft Excel as initial data as well as corporate backup data. There are also many companies that still use traditional methods in financial accounting, one of which is PD Padaringan Rice. The company is still recording accounting manually, it is related to funds to buy an integrated accounting application, therefore it is necessary to make a model of the company's financial reporting work using the Spreadsheet program. This is expected to help PD Padaringan Rice and other SMEs who want to make financial reports easily, cheaply and in accordance with SAK ETAP using the Spreadsheet application in Microsoft Excel
PENGARUH PERANAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN PADA DIREKTORAT METROLOGI KEMENTERIAN PERDAGANGAN REPUBLIK INDONESIA SATRIA, MUHAMMAD RIZAL; Lestarina, Nina
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3383

Abstract

Direktorat Metrologi Bandung adalah salah satu institusi pemerintahan dibawah kementrian perdagangan yang bergerak dalam menangani kegiatan metrologi legal yaitu perlindungan konsumen khususnya dalam menjaga standar- standar yang digunakan dalam perdagangan di Indonesia. Sebelum kecurangan terjadi dalam suatu perusahaan atau organisasi maka dibentuk pengawasan yang dilakukan oleh audit internal dalam menjalankan suatu perusahaan atau organisasi yang tentunya akan dilakukan oleh ahli professional dalam bidang audit yaitu auditor internal perusahaan. Dengan adanya internal audit diharapkan mampu mencegah kecurangan yang ada pada suatu perusahaan. Penelitian ini bertujuan untuk membuktikan dengan metode penelitian yaitu kuantitatif dan penelitian ini menggunakan data primer berupa kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Validitas, Uji Reabilitas, Uji Normalitas, Uji Korelasi Rank Spearman, Uji Koefisien Determinasi, Uji Regresi Linier Sederhana, Uji Hipotesis (Uji t). Hasil penelitian ini menunjukkan bahwa peranan auditor internal terhadap pencegahan kecurangan pada Direktorat Metrologi Kementerian Perdagangan RI memiliki hubungan variabel kuat yaitu sebesar 0,686 dan berdasarkan hasil uji regresi sederhana yang diperoleh nilai positif serta tingkat signifikannya sebesar 0,000 < 0,005 yang dimana jika t hitung > t tabel artinya Ho ditolak dan Ha diterima sedangkan jika sebaliknya t hitung < t tabel maka Ho diterima dan Ha ditolak. Dalam penelitian ini menyatakan bahwa peranan auditor internal memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan pada Direktorat Metrologi Kementerian Perdagangan Republik Indonesia.
PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PERUSAHAAN AIR MINUM DI KOTA BANDUNG SATRIA, MUHAMMAD RIZAL; Mayasari, Aghnia Nur
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3640

Abstract

Internal Audit is a series of processes and technical personnel within a company that confirms the accuracy of financial information and activity procedures according to regulations. The purpose of this study was to determine internal audit control and sales control and to determine the effect of internal audit on internal sales control in the regional public company PT X, Bandung City. Internal audit also provides very objective information regarding the accuracy of sales data which will become the basis for management decision making. Sampling using purposive sampling. Collecting data using literature study, questionnaires. For data analysis techniques using validity test, reliability test, data normality test, Spearman rank correlation analysis. Simple linear regression analysis, Determination Coefficient Test, t test. The results showed that internal audit had a significant effect on internal control of sales at the public company in the PT X area, Bandung City.
ANALISIS OPTIMALISASI BIAYA PENGIRIMAN DENGAN MENGGUNAKAN METODE LEAST COST PADA PT SINARMAS LOGISTIK INDONESIA Firmansyah, Indra; Satria, Muhammad Rizal; Vanesa, Juli Etri
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4029

Abstract

PT Sinarmas Logistik Indonesia is one of the companies engaged in land transportation and services. This Final Project aims to solve the problem of optimizing the company's shipping costs using the Least Cost method, using POM QM software for shipping cost optimization calculations. The research aims to reduce shipping costs which currently reach Rp 1,093,771,999 in March 2024. The analysis results show that the application of the least cost method can reduce shipping costs to Rp 363,381,910. To validate the results, a two-sample correlated comparative hypothesis test was conducted using IBM SPSS Statistics version 27, resulting in a tcount of 6.720 and a ttable of 1.98326. Because tcount> ttable, H0 is rejected and Ha is accepted, indicating that there is a difference in the comparison of shipping costs before and after using the Least Cost method.
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI DI KOTA BANDUNG Satria, Muhammad Rizal
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2017): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v1i1.5724

Abstract

Kecerdasan intelektual bukanlah faktor dominan dalam keberhasilan seseorang. Dalam kehidupan sosial bisnis, banyak sarjana cerdas yang selama studi di Perguruan Tinggi selalu menjadi mahasiswa unggulan, tetapi ketika masuk dunia kerja, mereka menjadi bawahan dari teman sekelas mereka yang hamper tidak memiliki prestasi akademik yang cukup. Sebuah kesuksesan hidup lebih ditentukan oleh kecerdasan emosi, yang memiliki banyak aspek terkait dengan kepribadian. Penelitian ini mengambil populasi mahasiswa akuntansi di Kota Bandung. Pada tahap akhir mengambil 150 subjek. Berdasarkan hasil penelitian, kecerdasan emosional berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi.
Analisis Perbandingan Pemberian Kredit Pemilikan Rumah (KPR) pada Bank Konvensional dengan Pembiayaan Murabahah (KPR) pada Bank Syariah Satria, Muhammad Rizal; Setiani, Tia
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2018): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v2i1.6273

Abstract

This research tries to compare financing system of housing credit amongs to common bank and sharia bank. The purpose of this comparation is to know the differences of financing system of housing credit by Bank Jabar Banten (BJB) and Bank Jabar Syariah which used to be sample. People only know if common bank used interest as rates in return and sharia bank did not use it. The factors will be compared are conditions apply, proccess of housing credit applied, akad or initial requirements, calculation of installments, and treatment of customers who late on paying or paying before the time.
PENGARUH BIAYA PENJUALAN DAN INVENTORY TURNOVER TERHADAP NET PROFIT MARGIN PADA PERUM BULOG KANWIL BALI indra, indra firmansyah; Satria, Muhammad Rizal; Purnami, Ni Nyoman Cintya
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4251

Abstract

Perum BULOG is one of the state-owned companies that operates in the food logistics sector. Perum BULOG in recent periods has experienced fluctuating profits, this can be caused by several factors, namely sales costs and inventory turnover. The phenomenon of scarcity of government rice supplies has led to an increase in rice prices which has become the center of public attention because it has caused a surge in demand for rice purchases but the lack of rice availability has made the public and the Indonesian Farmers Union question the performance of Perum BULOG. This is interesting for further research. The aim of this research is to determine the effect of sales costs and inventory turnover on net profit margin. This research uses quantitative methods with secondary data in the form of Perum BULOG's monthly financial reports for 4 years, namely the 2020-2023 period. The analysis techniques used are data normality test, product moment correlation analysis test, multiple correlation analysis test, multiple regression analysis test, coefficient of determination analysis test, partial hypothesis test (t test) and simultaneous (f test) using IBM SPSS Statistics 25. The results of the t test show that (X1) sales costs partially have no significant effect on the net profit margin, while (X2) inventory turnover partially has a significant effect on the net profit margin. The results of the f test show that simultaneously sales costs and inventory turnover have a significant effect on net profit margin.
Co-Authors Ade Pipit Fatmawati Ade Pipit Fatmawati Ade Pipit Fatmawati Fatmawati, Ade Pipit Firmansyah, Indra Gumilang Wirakanda, Gugum indra, indra firmansyah Lestarina, Nina Marismiati Marismiati Marismiati, Marismiati Maulana, Jaka Mayasari, Aghnia Nur Mulyanti, Khairaningrum Nadiahtudin, Azizah Fauziah Purnami, Ni Nyoman Cintya Rima Sundari Rima Sundari Rukmi Juwita Rukmi Juwita Setiani, Tia Titani An Niza Thamrin Vanesa, Juli Etri