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All Journal JRA: Jurnal Riset Akuntansi Jurnal Agregasi Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) Healthy Journal Journal of Economics and Business (JECOMBI) Jurnal Pengabdian Tri Bhakti Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)

Ari Bramasto

Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Langlangbuana Bandung

Author-ID : 2697123

Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Articles

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The Influence of Return on Assets and Debt to Equity Ratio on Company Value Dinna Charisma; Ari Bramasto; Olivia Ardan Ameswari
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 2 (2021): August
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

The value of the company is oriented towards the future of the company, so it is expected that every decision making must consider the value of the company. This study formulates several problems, namely the analysis of the values of return on assets and the ratio of debt to equity partially in increasing the Company Value of 11 business entities whose capital is all or partly owned by the government that has been listed on the Indonesia Stock Exchange for the Year 2017-2019. The author's purpose in conducting this research is to find out the values of return on assets and the ratio of debt to Equity to the company value. The quantitative approach used in this research is descriptive and verificative data analysis using classical assumptions including normality, autocorrelation, multicollinearity, heteroscedasticity, and hypothesis testing with multiple linear regression analysis. The results of this study found that Return on Assets has a significant effect on Company Value. The results of this study can be used as input and information about the implementation of Return on Assets and Debt to Equity Ratio which can be used as a basis for knowing the value of BUMN companies that have registered on the Indonesia Stock Exchange.

PENGARUH PROFESIONALISME AUDITOR DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR INTERNAL Meida Rahma Kurnia; Ari Bramasto; Dudi Hendaryan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 1 (2019): Vol 3 No 1 April 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Pada jurnal ini akan dibahas dan di analisis mengenai pengaruh 1) profesionalisme auditor terhadap kinerja auditor internal, 2) locus of control terhadap kinerja auditor internal dan 3) profesionalisme auditor dan locus of control terhadap kinerja auditor internal. Penelitian ini mengambil lokasi di salah satu BUMN di Kota Bandung yaitu di PT INTI (Persero) sebagai responden penelitiannya. Pembuktian hipotesis penelitian ini menggunakan statistik non parametik dengan menggunakan rank spearman, koefisien determinasi, uji t dan uji f. Hasil yang diperoleh dalam penelitian ini 1) profesionalisme auditor memiliki pengaruh signifikan yang positif terhadap kinerja auditor internal, 2) locus of control memiliki pengaruh signifikan terhadap kinerja auditor internal dan 3) profesionalisme auditor dan locus of control memiliki pengaruh terhadap kinerja auditor internal.

Analisis Faktor-Faktor Audit Operasional dan Pengendalian Intern Perkreditan Berbasis Komputerisasi terhadap Efektivitas Pemberian Kredit pada Bank Bni (Persero) Bandung Ari Bramasto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Penelitian ini mendefinisikan beberapa masalah yang menjadi masalah utama yaitu analisis faktor audit operasional dan pengendalian kredit internal terkomputerisasi secara parsial atau simultan di sektor perbankan dalam meningkatkan aktivitas perbankannya yang merupakan kegiatan utama PT. BNI (Persero) Bandung dengan mengumpulkan dana dari masyarakat dan kemudian menyalurkan dana kembali dalam bentuk kredit yang efektif. Tujuan penulis dalam melakukan penelitian adalah untuk mengetahui faktor-faktor audit operasional dan pengendalian kredit internal terkomputerisasi terhadap efektivitas pemberian kredit pada PT. BNI (Persero) Bandung sebagian atau simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis data deskriptif menggunakan asumsi klasik dan uji hipotesis dengan analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa audit operasional dan kontrol kredit internal terkomputerisasi berpengaruh signifikan terhadap efektivitas pemberian kredit. Hasil penelitian ini dapat digunakan sebagai masukan dan informasi tentang pelaksanaan audit operasional dan pengendalian kredit internal terkomputerisasi yang dapat digunakan sebagai dasar pengambilan keputusan pemberian kredit di PT. BNI (Persero) Bandung.

The Effect of The Implementation of Accounting Information Systems and Internal Control on Employee Performance Ari Bramasto; Ridwan Hana Adiwiguna
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1473

This study aims to determine the influence of application accounting Information system and internal control to employee performance at PT BPR Kerta Raharja Bandung Regency. This study using descriptive research methods and verification research methods. The sampling technique used was purposive sampling by determine appropriate specific criteria with the research. The statistic analysis used in this study is path analysis and hypothesis testing. The number of population in this study was 230 respondents with the sample used 48 employee PT BPR Kerta Raharja. Based on the research conducted, it can be seen that application of accouting system has no effect to employee performance but internal control has a significant effect on employee performance.

Profitability Through Analysis of Amount of Credit and Liquidity Levels Ari Bramasto; Sri Dewi Anggadini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1591

Bank's business activities cannot be separated from public trust, so the health level of the bank needs to be maintained and the application of prudential principles in running its business. Banks are required to maintain the soundness level of the bank by paying attention to asset quality, capital adequacy, liquidity, management quality, and profitability, as well as solvency. This research has formulated several problems, namely: the relationship between the amount of credit, the level of liquidity, and profitability and to find out how much influence the amount of credit, the level of liquidity to profitability through Return on Assets (ROA). The purpose of the authors in conducting research is: to determine the relationship between the amount of credit, the level of liquidity, and profitability and to determine the influence of the amount of credit, the level of liquidity on profitability using ROA. The results of this study are recommended as input and information about the application of the amount of credit and the level of liquidity that can be used as the basis for the profitability as measured by ROA.

Evaluation of Implementation of Internal Audit, Risk Management and Good Corporate Governance Sri Dewi Anggadini; Ari Bramasto; Sari Damayanti; Sultan Miftahul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1700

This study aims to determine the evaluation of the implementation of internal audit, risk management and Good Corporate Governance at PT Kereta Api Indonesia in the city of Bandung.The research approach in this research is a descriptive and verification approach using primary data. The research approach in this research is a descriptive approach using primary data. The sampling technique used is nonprobability sampling with saturated sampling method. The number of study population is 17 people, the research sample used is 17 people with data sources obtained through the results of questionnaire filling. The data analysis technique used in this study was SPSS V.26.Based on the results of research conducted it can be seen that the evaluation of the implementation of internal audit, risk management and Good Corporate Governance at PT Kereta Api Indonesia in the city of Bandung is included in the excellent category, improved management and oversight functions of corporate governance so that company performance is always stable.

The Influence of Taxpayers, Tax Services and Taxpayer Compliance on Tax Revenues at the Cimahi Pratama Tax Service Office Uswatun Hasanah; Ari Bramasto; Trisna Sutrisna
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1812

This research aims to find out the influence of Taxpayer Awareness, Tax Services and Taxpayer Compliance To Tax Revenues at the Office of Tax Services Pratama Cimahi. The methods used in this study are descriptive methods and verifiative methods. The type of data used in this study is the type of primary data where this data is taken directly from respondents with research using questionnaires shared with respondents that contain questions that must be filled out by respondents by applying the Yamane formula of 100 respondents to taxpayers registered with KPP Pratama Cimahi. The statistical tests used in this study are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroskedasticity Test, Multiple Linear Regression Test, Determination Coefesien Test (R2), Hypothesis Test, with statistical data processing using SPSS 28.0 program. The results showed that taxpayer awareness, taxpayer services and taxpayer compliance had a partial effect on tax revenues that can be seen from the results of the t test where thitung>ttabel with each value is awareness of taxpayers (4,239>1,985), tax services (3,259>1,985), and taxpayer compliance (4,226>1,985). Taxpayer awareness, tax services and tax compliance have a simultaneous and significant effect on tax revenues that can be seen from the results of the f test where fhitung>ftabel is 80,548>2.70.

PENGGUNAAN AKUNTANSI DASAR UMKM PADA PEMBUATAN LAPORAN KEUANGAN PENGUSAHA SARUNG DI KECAMATAN MAJALAYA KABUPATEN BANDUNG Ari Bramasto; Puti Harissa; Sri Dewi Anggadini
Indonesian Community Service and Empowerment Journal (IComSE) Vol 3 No 1 (2022): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Lack of knowledge of the use of financial statements, difficulties in using financial statement applications, limited product marketing problems. CV. Mekar Jaya, as a form of individual business in Majalaya, Bandung Regency, has experienced these various problems. Whereas the application of accounting in Micro, Small and Medium Enterprises (MSMEs) is recording and decision making as well as long-term planning for MSMEs control tools to avoid spending outside of MSME planning and even to be able to find out debts to other parties. CV. Mekar Jaya are still not able to make their financial statements. The purpose of this Community Service Program is the implementation of orderly administration of MSME Financial Reports. The implementation method to overcome problems is by socializing the benefits and importance of financial reports for CV. Mekar Jaya, training on the use of Excel applications and other alternatives using the LAMIKRO application, assistance every weekend for 2 months so that they can report the Balance Sheet (Financial Position), Profit and Loss Report and Statement of Changes in Capital. The results of these financial statements can be used by CV. Mekar Jaya in making financial decisions, controlling business operational costs, knowing accounts payable, calculating taxes, and so on. Mandatory Outputs are expected by publication on social media, journals, and online news, while additional outputs are submitted in the form of Simple Copyright. Key words: Financial Statements, Micro, Small and Medium Enterprises

PENCEGAHAN KECURANGAN DENGAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL Ari Bramasto; Sri Dewi Anggadini; Uswatun Hasanah; Neneng Nur Azizah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.516

Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta Pengendalian Internal yang memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Audit Internal terhadap Pencegahan Kecurangan dan seberapa besar pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah karyawan pada Satuan Pengawasan Internal di PT LEN Industri (Persero) Bandung. Penetapan sampel memanfaatkan teknik sensus, dengan sampel sebanyak 36 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer dan diolah menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa : 1) Audit Internal berpengaruh terhadap Pencegahan Kecurangan, auditor internal membuat program kerja secara rinci terlebih dahulu ketika akan melakukan tugas-tugas pemeriksaan jadi faktor dengan gap terendah yakni senilai 6,67%, 2) Pengendalian Internal berpengaruh terhadap Pencegahan Kecurangan, perusahaan menerapkan kebijakan promosi jabatan dan pemberian kompensasi terhadap karyawan yang mencapai kinerja yang baik jadi dengan gap terendah yakni senilai 5%.maka gap rendah ini diharapkan dapat terciptanya karyawan-karyawan berkualitas, memiliki kompetensi sesuai bidangnya dan memiliki integritas tinggi.Fraud prevention consists of various actions taken to minimize the possibility of fraud and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through assistance from the Internal Audit function that focuses on preventing and detecting fraud, including adequate Internal Control. This study aims to determine how much influence Internal Audit has on Fraud Prevention and how much influence Internal Control has on Fraud Prevention. The method used in this research is descriptive and verification methods. The population in this study were employees of the Internal Control Unit at PT LEN Industri (Persero) Bandung. The sample is determined using the census technique with 36 respondents as the sample. The type of data used in this study is primary data and processed using SPSS. The results of this study indicate that: 1) Internal Audit affects Fraud Prevention, internal auditors make a detailed work program before carrying out audit tasks so that the factor with the lowest gap is 6.67%, 2) Internal Control affects Prevention Fraud, the company implements a policy of promotion and compensation for employees who achieve good performance, so with the lowest gap of 5%, this low gap is expected to create quality employees, have competence according to their fields and have high integrity.

KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH : DAMPAK DARI SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH Sri Dewi Anggadini; Ari Bramasto; Sulton Aulia
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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

Tuntutan masyarakat semakin meningkat atas pemerintahan yang baik. Kinerja Satuan Kerja Perangkat Daerah (SKPD) harus ditingkatkan agar menghasilkan laporan keuangan yang berkualitas. Laporan keuangan adalah suatu cerminan untuk dapat mengetahui apakah suatu pemerintahan telah berjalan dengan baik, sehingga pemerintah diharuskan untuk dapat menghasilkan laporan keuangan yang berkualitas. Di mana laporan keuangan yang dihasilkan telah memenuhi karakteristik kualitatif laporan keuangan yang terdiri dari relevan, andal, dapat dibandingkan, dan dapat dipahami. Ada banyak faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah diantaranya sistem pengendalian intern dan sistem akuntansi keuangan daerah. Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah pada BPKD Kabupaten Bandung Barat. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Unit analisis dalam penelitian ini adalah BPKD Kabupaten Bandung Barat dengan metode analisis Structural Equation Model (SEM) dengan menggunakan Smart PLS3.0 dan data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling. Populasi penelitian ini adalah pegawai BPKD Pemerintah Kabupaten Bandung Barat dengan sample sebanyak 30. Hasil penelitian menunjukkan terdapat hubungan antara sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah

Co-Authors Amelia, Alya Anggrahini, Muliastuti Asep Saepudin Asri Syahriani Ayi Astuti Ayu Lestari Dinna Charisma Dudi Hendaryan Elvina Nisa A S Haryadi, Dudi Haryadi, Dudi Indri Utami Kristiana, Emelia Kurnia, Meida Rahma Meida Rahma Kurnia Mentari Puteri Pertiwi Mirna Nurwenda Muhamad Iqbal Adrian Muliastuti Anggrahini Neneng Nur Azizah Neni Astini Ockativian, Rizky Ferari Oktavian, Rizky Ferari Olivia Ardan Ameswari Pinasti, Erina Pratidhina, Puti Harissa Putri Harissa Rafa Nafisah Ridwan Hana Adiwiguna Rizky Ferrari Oktavian Sadikin, Taufik Saepudin, Asep Saputri, Asti Pirmanda Sari Damayanti Sari Damayanti Siti Khadzartsenya Soetiman, Enang Narlan Sri Damayanti Sri Dewi Anggadini Sri Dewi Anggadini Suhayati, Ely Sultan Miftahul Sulton Aulia Surtikanti Syahnaz, Siti Nurhaliza Tatik Rohmawati Trisna Sutrisna Uswatun Hasanah Yuni Marginingsih

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