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All Journal Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Akuntansi
Uswatun Hasanah
Prodi S1 Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Langlang Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AKUNTABILITAS KEUANGAN PENANGGULANGAN BENCANA Uswatun Hasanah
SOSIOHUMANITAS Vol 21 No 1 (2019): Maret 2019
Publisher : Lembaga Penelitian Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/sosiohumanitas.v21i1.995

Abstract

Badan Penanggulangan Bencana Daerah sebagai salah satu lembaga non-departemen pemerintah daerah merupakan lembaga yang menjalankan penanggulangan bencana yang sumber legitimasinya berasal darimasyarakat. Oleh karena itu, kepercayaan yang diberikan oleh masyarakat kepada penanggulangan bencana harus diimbangi dengan kinerja yang baik, sehingga kinerja kegiatan dapat ditingkatkan secara efektif danmemberikan rasa aman pada masyarakat. Pada akuntabilitas keuangan dalam penanggulangan bencana di Jawa Barat cukup baik, akan tetapi masih perlu ada peningkatan diberbagai aspek, antara lain publikasi dalamprogram-program penanggulangan bencana serta pelaporan keuangan perlu ditingkatkan. Dengan sudah adanya media online yang dimiliki oleh Badan Penanggulangan Bencana Daerah Jawa Barat, seharusnya bisameningkatkan kualitas laporan dari tahap-tahap bencana. Sedangkan untuk proses akuntabilitas yang ada telah mencerminkan sebuah pertanggungjawaban yang efektif dan efisien.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS Siska Riani Siregar; Uswatun Hasanah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.072 KB) | DOI: 10.36555/jasa.v3i1.460

Abstract

Pembayaran dividen dalam bentuk kas atau tunai lebih banyak diminati investor dibandingkan dalam bentuk lain. Penelitian ini bertujuan untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas pada perusahaan manufaktur sub sektor makanan dan minuman periode 2011-2015.Teknik penarikan sampel menggunakan metode purposive sampling atau teknik pengambilan sampel dengan kriteria tertentu. Analisis data yang digunakan adalah analisis regresi linear berganda.Hasil pengujian hipotesis pada penelitian ini menunjukkan bahwa (1) Secara parsial laba bersih berpengaruh posistif dan signifikan terhadap dividen kas pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2011-2015 pengaruhnya sebesar 84% (2) Secara parsial arus kas operasi berpengaruh positif dan signifikan terhadap dividen kas pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2011-2015, pengaruhnya sebesar 66,2%. Kata kunci: , , .
The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance Uswatun Hasanah; Dwioctavia Ningrum; Indri Alya Rahayu
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.v5i1.1598

Abstract

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.
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

Abstract

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.
Effect Of Net Income And Operating Cash Flow On Cash Dividends Sherly Rinjani; Uswatun Hasanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.754 KB) | DOI: 10.30871/jama.v3i2.1574

Abstract

In invested, investors are more interested to shared profits at the form of cash dividends. The factor that can determine the amount of cash dividends that companies shared to investors are financial condition of the company which consists of net income and operating cash flow. The objective of this research is to determine the influence of net income and operating cash flows on cash dividends. The population of this research was pharmaceutical sub-sector manufacturing company on the Indonesia Stock Exchange (IDX) 2013-2018 Period. The sampling technique used in this research is purposive sampling method, and five companies have conform of that criteria sampling. This research used multiple linear regression analysis with IBM SPSS 23 software.The result of this research showed that (1) net income has influence on cash dividends (2) operating cash flow has influence on cash dividends.
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

Abstract

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.
The Role of the Digital Economy in Increasing Employee Performance Rizky Ferrari Oktavian; Uswatun Hasanah
Almana : Jurnal Manajemen dan Bisnis Vol 7 No 1 (2023): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v7i1.2155

Abstract

The objective of this research is to test the role of the digital economy on the performance of employees at HDS Furniture Bandung City. This research is done with use approach quantitative. The population of this research is the then Bandung City Furniture HDS employees chosen by purposive sampling, so amount sample is as many as 40 employees. Data collection was carried out through a deployment questionnaire to respondents. Obtained data were then processed and analyzed using multiple linear analyses with SPSS software. Findings This research proves that Digital Platform Capability has an effect positive to performance employee. This study is expected can give contribute especially in the realm of knowledge HR management and sharing company that with managing employees can give good impact to achieve objective company. The activity plan is divided into four stages starting with the first stage month of preparation June. up to the fourth stage in the form of a final report for December 2022. The result of this research shows that in a manner descriptive variable Digital Platform Capability is in a good category.the
Comparative Analysis of Transportation Methods in Order to Minimize Distribution Costs Dudi Haryadi; Uswatun Hasanah
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 3 (2024): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i3.2719

Abstract

For the company to progress and develop, in addition to improving its production process, the company must always pay attention to the distribution of the products produced. The company must choose and determine which method to use. The transportation method used will affect the price of the product sold to consumers. This study aims to determine the transportation or distribution model of the OSAD rice milling factory in Bandung Regency. The company makes total shipments from three rice milling factory warehouses to several marketing destinations, namely: Bandung, Bandung Regency, Cimahi, and Bandung Regency. West Bandung, then used three types of transportation methods, namely the North West Corner Method (NWCR}, the Least Cost Method, and the third is Vogel's Approximation Method (VAM). The results of the three methods are then compared with the shipping costs usually carried out by the company, namely shipping with costs that always change depending on the bargaining with the shipping service. The results of this study are, using NWCR: Rp. 2,900,000, using Least Cost: Rp. 2,530,000, while using VAM: Rp. 2,520,000. so the cheapest shipping cost from the three factories is using Vogel's Approximation Method (VAM). The results of the three methods are cheaper when compared to the shipping that the company usually does before using the three methods, which ranges from Rp. 3,000,000 to Rp. 4,000,000
Co-Authors Ari Bramasto Dwioctavia Ningrum Haryadi, Dudi Indri Alya Rahayu Neneng Nur Azizah Rizky Ferrari Oktavian Sherly Rinjani Siska Riani Siregar Sri Dewi Anggadini Trisna Sutrisna