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<![CDATA[PELATIHAN AKUNTAN, KINERJA AKUNTAN DAN TEKNOLOGI INFORMASI SEBAGAI DETERMINAN KUALITAS INFORMASI AKUNTANSI ]]>
<![CDATA[Rochman Marota]]>;
<![CDATA[Monica Ani Lestari]]>;
<![CDATA[Amelia Rahmi]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i1.1819
<![CDATA[The purpose of this study was to determine the effect of accountant training, accountant performance and information technology on the quality of accounting information on the BOS (direct fund assistance) reports for SMK (vocational high school) in Bogor City. The research method used is quantitative research methods. The population in this study were BOS treasurers at SMK in Bogor City. The sampling technique used purposive sampling method and the research sample obtained was 41 respondents from 20 private vocational schools in Bogor City. The hypothesis analysis method used is multiple linear regression. The results of this study indicate that accountant training, accountant performance and information technology simultaneously and partially affect the quality of accounting information. The variable that has the highest influence is information technology with the highest tcount, meaning that the quality of accounting information is more driven by information technology. The implication of this research is that vocational secondary education providers can build or improve information technology to help better present financial reports apart from developing the quality of accountants.]]>
<![CDATA[ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR DALAM MENENTUKAN HARGA JUAL ]]>
<![CDATA[Salsabila Fakhirah Kirana]]>;
<![CDATA[Rochman Marota]]>;
<![CDATA[Mutiara Puspa Widyowati]]>
<![CDATA[ Entrepreneurship and Small Business Research for Economic Resilience Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pakuan ]]>
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DOI: 10.53698/essence.v1i2.13
<![CDATA[ABSTRAK Tujuan penelitian ini adalah untuk menganalisis perhitungan harga pokok produksi dan harga jual yang ditentukan oleh perusahaan serta menganalisis perhitungan harga pokok produksi metode full costing dan harga jual metode cost plus pricing. Penelitian ini menggunakan metode analisis deskriptif kuantitatif (non statistik) yang dapat digunakan dalam studi kasus mengenai perhitungan harga pokok produksi metode full costing dan perhitungan harga jual metode cost plus pricing pada CV ABC. Pengumpulan data dengan melakukan wawancara dengan direktur utama perusahaan serta dokumentasi. Hasil penelitian menunjukkan bahwa harga pokok produksi metode full costing dan harga jual metode cost of pricing lebih rendah dibandingkan dengan perhitungan yang dilakukan oleh perusahaan. Hal tersebut terjadi karena adanya biaya yang tidak dimasukkan ke dalam unsur biaya overhead pabrik. Dengan demikian, perhitungan harga pokok produksi dan harga jual harus ditetapkan secara akurat karena akan berpengaruh pada pencapaian laba yang diinginkan perusahaan serta untuk menekan biaya produksi yang dikeluarkan oleh perusahaan. Hasil yang akurat akan didapat apabila perhitungan harga pokok produksi menggunakan metode full costing serta perhitungan harga jual menggunakan metode cost plus pricing. ABSTRACT The purpose of this study is to analyze the calculation of the cost of goods manufactured and selling price determined by the company and to analyze the calculation of the cost of goods manufactured using full costing method and selling price using cost plus pricing method. This study uses a quantitative descriptive analysis method (non-statistic) that can be used in case studies regarding the calculation of the cost of production using the full costing method and the calculation of the selling price using the cost plus pricing method at CV ABC. Collecting data using interviews with company’s president director and documentation. The result showed that the cost of goods manufactured using full costing method and selling price using cost plus pricing method was lower than the calculation made by the company. This happens because there are costs that are not included in the elements of factory overhead cost. The calculation of the cost of production and selling price must be determined accurately because it will affect the achievement of the desired profit of the company and to reduce production costs incurred by the company. Accurate results will be obtained if the calculation of the cost of goods produced using the full costing method and the calculation of selling prices using the cost plus pricing method.]]>
<![CDATA[MONITORING SYSTEM ON VILLAGE FUND: SYNERGY BETWEEN COMMUNITIES AND REGULATORS (CASE STUDY ON BOGOR DISTRICT GOVERNMENT) ]]>
<![CDATA[Rochman Marota]]>;
<![CDATA[Asep Alipudin]]>
<![CDATA[ JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies ]]>
Publisher : <![CDATA[UNIVERSITAS PAKUAN ]]>
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DOI: 10.33751/jhss.v3i2.1456
<![CDATA[The Village Law gives new meaning to trust by viewing the village as an institution equal to the regional government. Not only as an institution providing letters or government accomplices but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of the system of monitoring on village funds from all aspects of development, management, accountability, and evaluation as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded specifically by village funds and village development in general. This study concludes that there is a relationship between the stages of development, management and financial accountability starting from the process of planning, implementing, administering and reporting village funds to the monitoring system. The expected managerial implication is the synergy in the supervision of village funds between the ministry's regulators and the community, sub-district heads, Village Consultative Body, Government Internal Control Apparatus, Audit Board of the Republic of Indonesia, and Corruption Eradication Commission to optimize transparent and accountable monitoring.]]>
<![CDATA[PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE GABUNGAN (HYBRID) SEBAGAI DASAR PENENTUAN HARGA JUAL SEMUA PRODUK PADA PT. MEGAH NUSANTARA PERKASA ]]>
<![CDATA[Sugianto, Yanto]]>;
<![CDATA[Marota, Rochman]]>;
<![CDATA[Azhar, Zul]]>
<![CDATA[ Jurnal Aplikasi Bisnis dan Komputer Vol 3, No 1 (2023): Jurnal Aplikasi Bisnis dan Komputer ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.33751/jubikom.v3i1.9418
<![CDATA[ABSTRAK Menurunnya tingkat profitabilitas pada PT. Megah Nusantara Perkasa salah satunya dipengaruhi oleh tingginya Harga Pokok Produksi. Hal ini menjadi salah satu indikasi adanya kelemahan dalam sistem penghitungan harga pokok. Diperlukan adanya evaluasi terhadap beberapa faktor, antara lain pengklasifikasian biaya, proses akumulasi biaya, dan metode perhitungan harga pokok produksi. Untuk mendukung penelitian, penulis menerapkan metode pengumpulan data melalui Studi Kepustakaan, penulis memperoleh referensi dan informasi dari beberapa buku dan jurnal. Studi lapangan dilakukan di lokasi perusahaan dengan melakukan wawancara dengan narasumber terkait dan melalui observasi lapangan. Produk yang dihasilkan oleh PT. Megah Nusantara Perkasa dibagi menjadi 3 kategori, produk hasil cetakan, produk komponen presisi dan produk Advertising. Dalam proses akumulasi biaya perusahaan menggunakan metode proses costing, sedangkan sistem biayanya, perusahaan menggunakan kombinasi antara Actual Cost System dan Standard Cost System. Adapun simpulan dari hasil penelitian ini adalah perusahaan mengklasifikasikan gaji Supervisor dan Leader sebagai biaya tenaga kerja langsung, yang seharusnya merupakan bagian dari biaya overhead pabrik. Oleh karena itu Perusahaan perlu mengevaluasi kembali mengenai klasifikasi biaya-biaya yang terjadi di perusahaan dengan tepat. Selain itu selisih biaya overhead pabrik relatif sangat besar, sehingga perlu dilakukan evaluasi dan penekanan terhadap sejumlah biaya overhead berikut tarif pembebanannya. Kata kunci : Harga pokok produksi, Klasifikasi Biaya, Sistem Penentuan Biaya]]>
<![CDATA[OTHER FACTORS THAT AFFECTED THE CORPORATE VALUE (POV: TAX MATTERS) ]]>
<![CDATA[Marota, Rochman]]>;
<![CDATA[Khaq, Akhsanul]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v10i1.9956
<![CDATA[ABSTRACTThis research study aims to examine and analyze the effect of tax planning, deferred tax burden, and corporate governance mechanisms on firm value through earnings management mediation. The sample was chosen using a purposive sampling method, and 12 textile and garment sub-sector companies were found in 2022. The data is cross-sectional and time series. Data analysis using Path Analysis. The study results show that tax planning and corporate governance affect earnings management, but deferred tax expense has no significant effect. Tax planning, deferred tax expense, and earning management affect firm value, but corporate governance does not. Earnings management does not intervene in the relationship between tax planning and company value; earnings management moderates the relationship between deferred tax expenses and firm value variables; earning management does not moderate the relationship between corporate governance and corporate values. Corporate governance mechanisms could protect the interests of investors. Management and inventors could follow the best lessons and experiences in calculating corporate value.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan mekanisme tata kelola perusahaan terhadap nilai perusahaan melalui mediasi manajemen laba. Pemilihan sampel dilakukan dengan metode purposive sampling, dan terdapat 12 perusahaan subsektor tekstil dan garmen periode 2022. Data penelitian adalah cross-sectional dan time series. Analisis data menggunakan Analisis Jalur. Hasil penelitian menunjukkan bahwa perencanaan pajak dan tata kelola perusahaan berpengaruh terhadap manajemen laba, namun beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba. Perencanaan pajak, beban pajak tangguhan, dan manajemen laba berpengaruh terhadap nilai perusahaan, namun tata kelola perusahaan tidak. Manajemen laba tidak melakukan intervensi terhadap hubungan antara perencanaan pajak dan nilai perusahaan; manajemen laba memoderasi hubungan antara variabel beban pajak tangguhan dan nilai perusahaan; manajemen laba tidak memoderasi hubungan antara tata kelola perusahaan dan nilai-nilai perusahaan. Mekanisme tata kelola perusahaan dapat melindungi kepentingan investor. Manajemen dan inventor dapat mengambil pelajaran dan pengalaman terbaik dalam menghitung nilai perusahaan.]]>
<![CDATA[PENINGKATAN KEMAMPUAN TENAGA AKUNTANSI UNTUK PELAPORAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI KELOMPOK SEKOLAH MENENGAH KEJURUAN KOTA BOGOR ]]>
<![CDATA[Rochman Marota]]>;
<![CDATA[Halimah Tus Sadiah]]>
<![CDATA[ Multidisiplin Pengabdian Kepada Masyarakat Vol. 1 No. 02 (2022): Multidisiplin Pengabdian Kepada Masyarakat, Juli 2022 ]]>
Publisher : <![CDATA[Sean Institute ]]>
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DOI: 10.58471/pkm.v1i02.423
<![CDATA[Dana Bantuan Operasional Sekolah (BOS) diperuntukan bagi sekolah untuk mengatasi beban biaya pendidikan demi tuntasnya wajib belajar dua belas tahun. Saat ini pemerintah mulai melakukan sistem online untuk pelaporan dana BOS. Kemajuan teknologi mendorong pemerintah untuk dapat menghimbau para penerima BOS melaporkan penggunaan dana tepat waktu. Skema program pengabdian kepada masyarakat ini adalah Program Kemitraan Masyarakat (PKM) untuk membantu pelaporan Dana BOS di Sekolah Menengah Kejuruan (SMK) Grafika Mardi Yuana, Kota Bogor. Permasalahan utama Mitra adalah: 1). Format Laporan Offline kurang lengkap. 2). Kurangnya kemampuan IT pada tenaga Akuntansi untuk pembuatan laporan online. 3). Terdapatnya kesalahan penggunaan dana yang tidak terlaporkan. Solusi yang ditawarkan untuk mengatasi permasalahan mengenai manajemen dana BOS di SMK Mitra yaitu pelatihan dasar dan menengah tentang microsoft excel dan akuntansi keuangan untuk pelaporan offline. Kegiatan PKM ini akan meningkatkan kemampuan IT dan akuntansi untuk tenaga akuntansi dibidang pelaporan keuangan dana BOS baik secara offline maupun online sebesar 85%, yang diukur setelah pelaksanaan kegiatan BOS fund was intended for every school in Indonesia with the aim of overcoming the burden of education costs for the completion of the twelve-year compulsory education. Currently, the government is starting to implement an online system for reporting BOS funds. Technological advances encourage the government to be able to urge BOS recipients to report the use of funds on time. This community service program scheme is the Community Partnership Program (PKM) to assist in reporting BOS Funds SMK Grafika Mardi Yuana, Bogor. The main problems were: 1). Offline Report Format is incomplete. 2). Lack of IT skills in accounting staff for online report generation. 3). There are errors in the use of funds that are not reported. The solutions offered to overcome problems regarding BOS fund management in the SMK, conducted basic and intermediate training on Microsoft Excel and financial accounting for offline reporting. This PKM activity will increase IT and accounting capabilities for accounting staff in the field of financial reporting of BOS funds both offline and online by 85%, that measured after finishing these activities.]]>
<![CDATA[Maggot Cultivation Business Development Strategy at the Siliwangi Unit Waste Bank ]]>
<![CDATA[Gandhy, Abel]]>;
<![CDATA[Gursida, Hari]]>;
<![CDATA[Sunarta, Ketut]]>;
<![CDATA[Marota, Rochman]]>;
<![CDATA[Zaini, Oktori Kiswati]]>
<![CDATA[ Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024 ]]>
Publisher : <![CDATA[LPPM Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jimkes.v12i5.2785
<![CDATA[Research on maggot farming business development strategies is still relatively limited. This research is important because it provides recommendations for business strategies that can maximize the development of the company's business. The Black Soldier Fly (BSF) larval cultivation business at the Siliwangi Unit Waste Bank has the potential to grow bigger. Business strategy provides sustainable planning to manage resources comprehensively and identify conditions for achieving future business success and gaining maximum profit. This research was conducted at the Siliwangi Unit Waste Bank, Bogor City, which was selected purposively because the BSF larval cultivation activities there have the potential to be developed further. This research uses quantitative and qualitative data sourced from primary and secondary data. Primary data were collected through surveys and direct observations by researchers, while secondary data were obtained from institutional reports, journals, books, news articles, and other library sources. Internal environment (IFE) and external environment (EFE) analysis were conducted to identify factors that could influence business success. The results of this analysis were used in the Internal-External Matrix (IE) which produced three main strategies: Growth, Stability, and Reduction Strategies. These strategies are the basis for developing the maggot cultivation business at the Siliwangi Unit Waste Bank.]]>
<![CDATA[Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting ]]>
<![CDATA[Rochman Marota]]>;
<![CDATA[Razana Juhaida Johari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i2.86364
<![CDATA[This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector. It explores the impact of IPSAS on transparency and accountability in financial reporting, assessing how adoption influences the comparability and reliability of financial statements, public trust, and governance quality. Using a qualitative approach, the research reviews literature and case studies across various jurisdictions to evaluate the transition to standardized accounting practices. Findings indicate that IPSAS significantly enhances transparency and accountability, reduces information asymmetry, and improves oversight and decision-making in budget management. However, challenges such as the need for extensive training, system upgrades, and local context adaptation persist. The study emphasizes the importance of capacity building and technological investment to maximize IPSAS benefits, providing insights for policymakers and public sector managers on improving governance and financial reporting. Despite focusing on conceptual analysis and lacking longitudinal data, this research paves the way for future studies on the enduring effects of IPSAS and best practices in public sector accounting.]]>
<![CDATA[Application of Biological Accounting for Wood Commodities at Perum Perhutani ]]>
<![CDATA[Marota, Rochman]]>;
<![CDATA[Lestari, Retno Martanti Endah]]>;
<![CDATA[Johari, Razana Juhaida]]>
<![CDATA[ International Journal of Social Science and Business Vol. 8 No. 4 (2024): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v8i4.79267
<![CDATA[Wood commodities constitute the most significant income of Perum Perhutani; therefore, recording the value of inventory and sales must be done by applicable Financial Accounting Standards. This research aims to empirically prove the influence of disclosure, measurement, and disclosure dimensions on applying biological accounting for managing wood resources at Perum Perhutani. This research uses quantitative research methods with a case study approach. Data was obtained through interviews and focused group discussions with internal company parties regarding the application of biological accounting and analyzed using a structural equation model (SEM). The research results show that Perum Perhutani has made several efforts to apply biological accounting to manage wood resources. That is reflected in the implications of biological accounting policies that have been implemented well. The application of biological accounting at Perum Perhutani can help increase the efficiency of resource allocation, optimize the economic value of wood products, and support strategic decision-making that is oriented toward sustainability. From an environmental perspective, biological accounting provides advantages in identifying and reducing the negative impacts of timber forest exploitation activities.]]>
<![CDATA[Financial Management's Response to Tightening Regulation in the Aftermath of Global Financial Scandals ]]>
<![CDATA[Marota, Rochman]]>
<![CDATA[ Advances in Management & Financial Reporting Vol. 3 No. 1 (2025): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/amfr.v3i1.434
<![CDATA[Purpose: This study examines financial management's strategic responses to tightening regulatory frameworks after global financial scandals. It focuses on how organizations maintain compliance while balancing operational efficiency, highlighting the role of governance strategies, organizational culture, and technology in financial reporting processes. Research Design and Methodology: A systematic literature review (SLR) approach synthesized findings from peer-reviewed journal articles and relevant academic publications. The study integrates insights from recent research to explore the interplay between regulatory adherence, governance frameworks, and organizational performance, focusing on sector-specific dynamics and technological innovations. Findings and Discussion: The study identifies that companies effectively navigating stringent regulations often implement advanced technologies such as blockchain and data analytics to enhance reporting accuracy and mitigate risks of manual errors. A strong organizational culture emphasizing transparency and accountability was found to improve compliance and foster stakeholder trust. However, companies with limited resources face challenges in adopting such technologies, which may affect their ability to meet regulatory requirements efficiently. Sectoral differences also play a significant role, with the financial sector adapting more readily to regulatory changes than other industries. Ethical leadership and cross-functional collaboration were critical in addressing cultural resistance and ensuring robust regulatory implementation. Implications: The study provides practical recommendations for financial managers to enhance compliance through capacity-building initiatives, investment in automated reporting systems, and strengthening internal control mechanisms. For policymakers, it suggests the importance of tailoring regulations to industry-specific needs to avoid overburdening organizations and ensure more effective governance practices.]]>
