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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Primanomics : Jurnal Ekonomi & Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Al Maal: Journal of Islamic Economics and Banking Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial jurnal syntax admiration Jurnal Akuntansi AKTIVA Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Akuntansi'45 Economic Reviews Journal Expensive: Jurnal Akuntansi dan Keuangan Journal of Management, Economic, and Accounting
Sulaeman Sulaeman
Universitas Muhammadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Laporan Keuangan Badan Layanan Umum Daerah (BLUD) (Studi Kasus Pada BLUD Puskesmas Cidadap) Aizah Rahayu; Idang Nurodin; Sulaeman Sulaeman
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.27090

Abstract

The purpose of this study was to find out that the presentation of financial reports at the BLUD of the Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer to Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Permendagri Number 79 of 2018 concerning Regional Public Service Agencies. The research method used in this study is a qualitative method with a descriptive approach by comparing theory and practice in presenting financial reports, data collection techniques used by observation, interviews and documentation. The results of the study show (1) of the 7 accrual-based financial component indicators BLUD Cidadap Health Center in its financial management has implemented SAP in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards on an accrual basis which presents Budget Realization Reports (LRA), Budget Balance Reports More (LSAL), Statement of Cash Flows (LAK), Balance Sheet, Operational Report (LO), Report of Changes in Equity (LPE), and Notes to Financial Statements (CaLK). (2) Financial management staff have PNS status but are not professionals in the financial sector, so it can be said that they are not fully in accordance with what is regulated by Permendagri Number 79 of 2018 concerning Regional Public Service Agencies.
EFEKTIVITAS LAYANAN SAMSAT KELILING DALAM UPAYA MENINGKATKAN PENDAPATAN PAJAK KENDARAAN BERMOTOR: STUDI KASUS SAMSAT WILAYAH KABUPATEN SUKABUMI 1 CIBADAK Adela Pebriani; Sulaeman Sulaeman
Jurnal Akuntansi AKTIVA Vol. 4 No. 2 (2023): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i2.4856

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas layanan SAMSAT keliling dalam upaya meningkatkan pendapatan pajak kendaraan bermotor di SAMSAT Wilayah Kabupaten Sukabumi 1 Cibadak. Seperti yang diketahui sebelumnya bahwa proses pembayaran pajak memerlukan waktu yang sangat lama. Untuk mengantisipasi agar mengurangi masalah tersebut maka dibentuklah unit pembantu berupa SAMSAT keliling yang terdiri seperti bus yang beroperasi di beberapa titik untuk melakukan pembayaran pajak. Sehingga penelitian ini dibuat agar dapat meninjau dan melihat keefektivan pada SAMSAT keliling dalam meningkatkan pendapatan pajak kendaraan bermotor, Hasil dari penelitian ini menunjukkan layanan SAMSAT Keliling telah sesuai dengan Keputusan Menteri Pendayagunaan Aparatur Negara No. 63/KEP/M-PAN/7/2003 tentang Pedoman Umum Penyelenggaraan Pelayanan Publik serta pelayanannya cukup berkualitas,Dengan adanya SAMSAT keliling ini masyarakat wajib pajak dapat dengan mudah membayar pajak tanpa harus menunggu waktu yang lama tidak harus melewati beberapa loket .Pelayanan menggunakan SAMSAT keliling ini juga dapat mengurangi antrian masyarakat wajib pajak yang datang langsung ke SAMSAT induk, Untuk penggunaan SAMSAT keliling ini sudah efektif . Dengan perolehan rata- rata efektivitas sebesar 97,2% maka tingkat efektifitas antara target dan realisasi penerimaan dengan kata lain sudah efektif.
PENGARUH PEMANFAATAN SIKD DAN PEMAHAMAN SAP TERHADAP KUALITAS LAPORAN KEUANGAN DI SKPD KOTA SUKABUMI Agistiya Rimadania; Sulaeman Sulaeman
Jurnal Akuntansi AKTIVA Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v5i1.5668

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan Sistem Informasi Keuangan Daerah dan pemahaman Standar Akuntansi Pemerintahan terhadap kualtas laporan keuangan di SKPD Kota Sukabumi. Penelitian ini dilakukan dengan metode kuantitatif. Populasi dalam penelitian ini adalah 20 SKPD yang ada di Kota Sukabumi. Teknik pengambilan sampel dengan teknik nonprobability sampling dengan jenis sampling purposive, yang menjadi sampel adalah kepala sub bagian keuangan, bendahara, dan staf keuangan, dengan jumlah 60 orang. Hasil penelitian menggunakan software SPSS 27 for Windows menunjukkan bahwa secara parsial pemanfaatan Sistem Informasi Keuangan Daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di SKPD Kota Sukabumi dengan hasil uji t sebesar 3,305 dan signifikansi sebesar 0,002. Pemahaman Standar Akuntansi Pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di SKPD Kota Sukabumi dengan hasil uji t sebesar 2,300 dan signifikansi sebesar 0,025. Hasil pengujian secara simultan menunjukkan bahwa pemanfaatan Sistem Informasi Keuangan Daerah dan pemahaman Standar Akuntansi Pemerintahan berpengaruh terhadap kualitas laporan keuangan di SKPD Kota Sukabumi sebesar 22,8% dan dipengaruhi oleh faktor lainnya yang tidak diteliti oleh peneliti sebesar 77,2%.
Analysis Of The Implementation Of The Internal Control System In Fixed Asset Management (Case Study On: University Of Muhammadiyah Sukabumi) Resti Heriyanti; Sulaeman
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3217

Abstract

Universities as higher education institutions play an important role in producing competent human resources. One of the key elements in supporting university operations is the availability of supporting facilities and infrastructure that are classified as fixed assets. Effective and efficient asset management is very important to ensure the success of the education process. However, based on observations at the Muhammadiyah University of Sukabumi (UMMI), several problems were found in the management of fixed assets, such as lack of asset identification, storage of damaged assets, and lack of maintenance. This can be caused by a weak internal control system. The purpose of this study is to analyze the Implementation of the Internal Control System in Fixed Asset Management at the Muhammadiyah University of Sukabumi based on the COSO Internal Control components, namely, control environment, control activities, risk assessment, information and communication, and monitoring. This study uses a descriptive qualitative research method with data collection techniques through observation, interviews and documentation. The results of this study indicate that the management of fixed assets at UMMI which is applied based on the theory put forward by COSO has shown several strengths, such as a clear organizational structure with separation of duties and authorities, and the use of effective information systems. However, there are still some areas that need improvement, such as the lack of specific training for employee competency development and constraints in storing damaged goods and maintaining barcodes on old fixed assets. Nevertheless, UMMI has shown commitment in conducting risk assessments and periodic monitoring, including audits by the Internal Audit Unit (SPI). Overall, the fixed asset management system and internal control at UMMI have been running quite effectively, but there is still room for improvement to increase the efficiency and effectiveness of fixed asset management in the future.
Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard Yulianti, Sri; Sualeman, Sualeman; Noor, Iqbal
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4730

Abstract

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.
Analisis Pengendalian Biaya Operasional dalam Meningkatan Profitabilitass Perusahaan: Studi Kasus pada PT. Anugrah Maju Bersama Cemerlang Gambir DKI Jakarta Arfa Alamsyah; Sulaeman Sulaeman; Iqbal Noor
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.v5i2.3367

Abstract

This research aims to assess the effect of operational costs on profitability at PT Anugrah Maju Bersama Cemerlang, which is located in Gambir, DKI Jakarta. The method used is qualitative with an associative descriptive approach. The research results revealed that the company experienced a decrease in effectiveness in controlling operational costs, which had an impact on changes in profitability and caused losses. These findings highlight the importance of effective operational cost control to increase company profitability.
Implementasi Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Pada Pelaku Usaha Mikro Kecil Menengah (UMKM) : (Studi Kasus pada pelaku Usaha Mikro Kecil dan Menengah di Kecamatan Surade Kabupaten Sukabumi) Rizwan Nurdiansyah; Sulaeman Sulaeman; Idang Nurodin
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.v5i2.3370

Abstract

This research aims to analyze the implementation of accounting information systems in financial management for Micro, Small and Medium Enterprises (MSMEs) in Surade District, Sukabumi Regency. In this digital era, the use of accounting information systems is very important to increase the efficiency and effectiveness of financial management. MSMEs often face challenges in financial management caused by limited resources and lack of accounting knowledge. The method used is qualitative with a descriptive approach. The research results show that MSEs in Surade sub-district have not partially implemented financial information systems in financial management.
Peranan Audit Internal dalam Meningkatkan Efektivitas Pengendalian Internal Inventory Suku Cadang di PT. Selamat Lestari Mandiri Salsa Maulina; Sulaeman Sulaeman; Andri Indrawan
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.v5i2.3378

Abstract

This study aims to explain the role of internal audit in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri. The study employs a descriptive qualitative method. Data collection techniques include observation, interviews, and documentation analysis. The research findings indicate that the implementation of internal audit for spare parts inventory has been well-executed, as evidenced by its adherence to the established schedule and procedures. The spare parts inventory internal control system is operating effectively, as demonstrated by its implementation, which largely complies with company procedures. Internal audit plays a crucial role in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri, as seen in its improvement and evaluation efforts regarding the implementation of spare parts inventory internal control, which have resulted in a reduction in spare parts discrepancies.
Analisis Sistem Pengendalian Internal dalam Meningkatkan Penjualan Sepeda Motor Honda di Dealer Astra Motor Bayah Banten Muhammad Rifki Alfarisi; Darmo H Suwiryo; Sulaeman Sulaeman
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.v5i2.3382

Abstract

Muhammad Rifki Alfarisi (2030611003) Muhammadiyah University of Sukabumi Analysis of Internal Control Systems in increasing Honda Motorcycle Sales at the Astra Motor Bayah Banten Dealer (Supervisor Dr. Darmo H Suwiryo, M.M. and Sulaeman, S.E., M.Si.) Every company needs to have an effective internal control system so that the company continues to develop and be stable. Internal control aims to provide security guarantees for the elements within the company. A good sales system is if internal control can be implemented well and controlled according to the criteria determined by management. Such as environmental control, supervision, information and communication, risk assessment, and also control activities. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The internal control system at the Astra Motor Bayah Banten Dealer has implemented and succeeded in the principles of internal control theory (COSO). However, the organizational structure at the Astra Motor Bayah Banten Dealer is not yet in accordance with the theory of (COSO) because the separation of duties is still not effective and there are no security personnel such as security.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan: Studi Kasus Pada Yayasan Pendidikan Islam Al-Ikhlas Raudlatul Athfal “Al-Ikhlas” Sukabumi Finna Julyana; Sulaeman Sulaeman; Irfan Sophan Himawan
AKUNTANSI 45 Vol. 5 No. 1 (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.v5i1.2496

Abstract

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
Co-Authors Ade Sudarma Ade Sudarma Adela Pebriani Agistiya Rimadania Agung Muhamad Sidik Ai Iklimah Agustina Aizah Rahayu Al Hakim, Sofyan Andri Indrawan Arfa Alamsyah Astri Nurani Citra Intan Purnama Sari Darmo H Suwiryo Ela Nurlaelasani Elan Eriswanto elza Nurul Izzah Finna Julyana Gatot Wahyu Nugroho Idang Nurodin Ilham, Alipin Iqbal Noor Iqbal Noor Irfan Sophan Himawan M Farhan fauzi Muhammad Rifki Alfarisi Muzdalifah, Nazia Nadia Nazia Nadia Muzdalifah Novitasari, Bela Pitri Pergiwa Rahmah Nurul Sa’diah Resti Heriyanti Rizwan Nurdiansyah Sakti Alamsyah Salsa Maulina Siti Nurma Sari Sri Yulianti Suherli, Ian Rakhamawan Tanti Aulyza Putri Tina Kartini Venita Sofiani Verawati Khaniyasti Vivi Febrilian Azzira Yadi Janwari