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All Journal EKSPANSI Jurnal Accounting Information System (AIMS) Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Jurnal Accounting Information System (AIMS)
Hendi Rohendi
Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Other

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PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI POLITEKNIK NEGERI BANDUNG Hendi Rohendi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1009

Abstract

Abstract: This study aims to determine the academic fraud behavior form that occurred among accounting students of Bandung State Polytechnic. The type of research is quantitative with descriptive statistic method. This study uses 100 students as sample drawn from the D-IV accounting, D-IV government accounting, and D-III accounting study program. The results showed that academic fraud behavior of accounting students of Bandung State Polytechnic are in several criteria: those who never do are 54%, those who rarely do are 44%, those who sometimes do is 2% and those who frequently and always commit fraudulent behavior in academic terms is 0%. Based on the form of academic cheating behavior, the most common is the act of forgery..Keywords: Academic Fraud Behaviour, Accounting Student and Bandung State Polytechnic.
Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi Nada Aulia Pertiwi; Hendi Rohendi; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.90

Abstract

This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.
Pengaruh Penerapan E-Procurement Terhadap Pelaksanaan Pengadaan Barang/Jasa dan Implikasinya Terhadap Penyerapan Anggaran Belanja Modal di Pemerintah Provinsi Jawa Barat Beryl Kathryn; Hendi Rohendi
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.329 KB) | DOI: 10.35313/irwns.v10i1.1419

Abstract

Pengadaan Barang/Jasa Pemerintah secara elektronik (e-procurement) bertujuan untuk mempercepat dan meningkatkan realisasi belanja daerah serta meningkatkan transparansi, akuntabilitas, persaingan yang sehat, efektif dan efisien dalam melakukan pelaksanaan pengadaan barang/jasa. Penelitian ini dilakukan untuk mengetahui pengaruh penerapan e-procurement terhadap pelaksanaan pengadaan barang/jasa dan implikasinya terhadap penyerapan anggaran belanja modal sebagai variabel intervening di Pemerintah Provinsi Jawa Barat. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Pemerintah Provinsi Jawa Barat. Sampel yang digunakan dalam penelitian ini sebanyak 20 OPD dengan jumlah responden sebanyak 90 orang. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Sumber data yang digunakan adalah data primer dan teknik pengumpulan data dilakukan melalui kuesioner yang disampaikan secara langsung. Metode analisis data yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa penerapan e-procurement berpengaruh terhadap pelaksanaan pengadaan barang/jasa. Pelaksanaan pengadaan barang/jasa berpengaruh terhadap penyerapan anggaran belanja modal. Penerapan e-procurement tidak berpengaruh secara langsung terhadap penyerapan anggaran belanja modal, dibutuhkan pelaksanaan pengadaan barang/jasa sebagai media untuk mempengaruhi penyerapan anggaran belanja modal di Pemerintah Provinsi Jawa Barat. Dengan demikian, seluruh hasil penelitian ini mendukung hipotesis penerapan e-procurement berpengaruh terhadap penyerapan anggaran belanja modal melalui pelaksanaan pengadaan barang/jasa.
Pengaruh Kompetensi Sumber Daya Manusia terhadap Optimalisasi Pengelolaan Aset dan Implikasinya pada Pendapatan Asli Daerah (Studi Kasus di Pemerintah Provinsi Jawa Barat) Widya Githa Lestari; Hendi Rohendi; Lili Indrawati
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.62 KB) | DOI: 10.35313/irwns.v11i1.2139

Abstract

Penelitian dilakukan untuk menguji pengaruh kompetensi sumber daya manusia terhadap optimalisasi pengelolaan aset dan implikasinya pada Pendapatan Asli Daerah (PAD). Unit analisis di Provinsi Jawa Barat. Teknik mengumpulkan data yang digunakan ialah dengan menyebar kuesioner kepada 58 responden, yangdiperuntukkan bagi para pegawai yang bekerja di bidang aset pada 19 Organisasi Perangkat Daerah (OPD) Provinsi Jawa Barat yang menghasilkan pendapatan asli daerah sehingga digunakan metode purposive sampling untuk menentukan sampelnya. Kemudian untuk menganalisis data yang diperoleh digunakan metode analisis jalur. Adapun hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia berpengaruh secara positif dan signifikan terhadap optimalisasi pengelolaan aset, optimalisasi pengelolaan aset berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah, kompetensi sumber daya manusia berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah, dan kompetensi sumber daya manusia berpengaruh secara signifikanterhadap pendapatan asli daerah melalui optimalisasi pengelolaan aset.
Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Hendi Rohendi; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.034 KB) | DOI: 10.35313/ialj.v2i1.3592

Abstract

This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.
Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi Nada Aulia Pertiwi; Hendi Rohendi; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 3 No. 1 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i1.334

Abstract

This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to create a model suitable for all EMKM convection and compile a model of financial statements for EMKM Convections following SAK EMKM. The results showed that the EMKM Convections in Soreang District still did not know about the existence of SAK EMKM, EMKM actors also still did a simple recording, there was no further record up to the preparation of financial statements. Besides, this study also produced a financial statement model for EMKM convections that were by the SAK EMKM.
Co-Authors Beryl Kathryn Lili Indrawati Nada Aulia Pertiwi Setiawan Setiawan Sudradjat Sudradjat Widya Githa Lestari