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Arwan Gunawan
Jurusan Akuntansi Politeknik Negeri Bandung
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Analisis Kinerja Keuangan dan Faktor-faktor yang Mempengaruhi (Studi Kasus pada Pemerintah Daerah Kabupaten Subang) Nabila Ayudya Maharani; Arwan Gunawan; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.278 KB)

Abstract

This study aims to analyze financial performance using financial independence ratios, PAD effectiveness ratios, PAD efficiency ratios and regional spending efficiency ratios and to find out the factors that influence it on the Subang Regency local government in the 2014-2018 fiscal year. The research method used is quantitative methods and qualitative methods. Sources of data taken in this study are secondary data and primary data using a credibility test with triangulation and member check techniques. The results showed that the financial performance of Subang Regency was seen from the average independence ratio of 17.66% (very low), the effectiveness ratio of PAD was 110.97% (very effective), the efficiency ratio of PAD was 3.16% (very efficient), and the average efficiency ratio of spending is 92.17% (efficient). The factors that affect the financial independence of Subang Regency are due to the Regional Original Income and Balancing Funds, and the factors that affect the effectiveness and efficiency of PAD and the efficiency of spending are caused by four factors, namely planning, implementation, regulation, and human resources factors. Efforts were made to improve financial performance by increasing PAD through intensification and extensification strategies and improving the quality of human resources by holding technical guidance and training.
Model Anggaran Perusahaan berbasis Laporan Keuangan Arwan Gunawan; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The fundamental problem in corporate budgeting in Indonesia is that there is no transparency addressed to stakeholders outside the internal conditions of management. So that in realizing the company budget, it is enough for those interested parties to only trust the audited financial statements. Even though the audited financial report is prepared by an Independent Auditor, it is still necessary to make preventive efforts by investors to anticipate various possible changes at any time. If investors anticipate it at the end of the company's bookkeeping period, it can be said to be “too late”. The company budget model that is built and developed by the company is inseparable from the company's financial statements that have been audited in previous periods. Therefore, it is necessary to conduct a study on how the financial statement-based corporate budget model is made for managerial decision making and the optimization of firm value (value of the firm). Descriptive research has been conducted to describe the company budget model based on financial statements. The results of descriptive research indicate that a financial statement-based company budget model can be formed. The next research step must be made an application of a company budget model based on financial statements.
Analisis Implementasi Inventarisasi Aset Berdasarkan PP Nomor 28 Tahun 2020 dalam Meningkatkan Pengelolaan Aset Daerah (Pada Pemerintah Kota Cimahi) Siti Nur Anisya; Jouzar Farouq Ishak; Arwan Gunawan
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Cimahi City Government has certified assets less than 50% with a total of 516 assets. This research aims to find out more about asset’s administration of Cimahi City according to PP number 28 of 2020. The method used in this research is qualitative method, by using interview data collection technique, observation, and literature study. The result of this research proves that regional asset’s administration in Cimahi has used PP number 28 of 2020, but the socialization process is still not prevalent. There are obstacles faced by Cimahi City Government in regional asset’s administration for improving regional asset management is arduous to acquire data from each regional work unit. This research is expected to be capable of assisting in explaining how regional asset’s administration process in accordance to PP number 28 of 2020, and giving advantages for many parties.
Pengaruh Perencanaan dan Kompetensi Sumber Daya Manusia terhadap Tingkat Penyerapan Anggaran Rizka Sri Wandari; Arwan Gunawan; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.837 KB) | DOI: 10.35313/iarj.v1i3.3188

Abstract

One of the important things in increasing budget absorption is budget planning and the competence of human resources. The budget is used to ensure that the government has implemented and is responsible to the society, but in reality there are still problems such as low budget absorption in the early quarter and piling up in the final quarter thus the budget absorption does not match the ideal limit of budget absorption that has been set. The objective of this research is to examine the effect of budget planning and the competences of human resource either simultaneously or partially on SKPD at Cimahi City government area. Quantitative method was used in this research. The analytical method used in this research was multiple linear regression to test the effect of two or more independent variables toward dependent variable from the data that conducted by distributing questionnaires. The respondents were 76 people, that are the Budget User Authority, the Expense Treasurer, and the Head of the Program and Finance Subdivision at the SKPD in the Cimahi City government area. The data analysis in this study was conducted by using the SPSS For Windows version 26.0 software. It begins with testing the research instrument by testing the validity and reliability then testing the classical assumptions. Hypothesis testing used F test for simultaneous effect and t test for partial effect. The results of this research indicate that budget planning and human resource competence have a positive and significant effect either partially or simultaneously on the level of budget absorption in Cimahi City.
Keterkaitan Profitabilitas dan Leverage dalam Manajemen Laba Arwan Gunawan; Jouzar Farouq Ishak; Arianto Wisnu Prabowo
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Earnings management practices are driven by profitability and leverage factors. Profitability describes the company’s ability to generate profits within a certain period through asset management. The higher the level of profitability, the higher the company’s performance in generating profits. Conversely, if the profitability obtained is low, it will trigger earnings management. Leverage has the aim of measuring the company’s ability to pay debts or measuring how much it owes on assets owned by the company. The higher the level of leverage the company will provide an indication that the company will face difficulties in its debt agreements. The high leverage ratio of the company will trigger the company to carry out earnings management. The purpose of this study is to partially examine the relationship between profitability and leverage in earnings management. The method used is descriptive analysis, including: calculation of profitability ratio, calculation of leverage ratio, and determination of earnings management using the Modified Jones Model calculation steps and hypothesis testing using regression equations. The results of this study indicate that profitability and leverage are related to earnings management. This relationship supports and encourages investors’ decision making to choose issuers that can provide optimal profits, which is also related to increasing value of the firm.
Village Financial Management Training Equipped with SisKeuDes Supporting Application Design in Parongpong District, West Bandung Regency Riauli Susilawaty Hutapea; Arwan Gunawan; Muhammad Umar Mai; Sudradjat; Sugih Sutrisno Putra; Tjetjep Djuwarsa
Jurnal Pengabdian Masyarakat Bestari Vol. 1 No. 8 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v1i8.1722

Abstract

The Bandung State Polytechnic (Polban) Accounting Department intends to participate in providing solutions to problems faced by villages in Parongpong District through the Community Service (PkM) program. The solution offered is to increase the knowledge and competence of village government officials regarding financial governance through training on the Budget Cycle and Accounting Cycle for DD and ADD administration, followed by a mentoring program in using supporting applications for the Village Financial System. This activity is also intended as a media for students to apply their knowledge directly in the community in relevant fields, a form of link and match between AMP Study Program and users, namely local government, and a form of self-actualization of students in society. The results of the implementation of the PkM program activities that have been carried out include: Training related to the provision of material on the Budget Cycle and Accounting Cycle as well as Assistance regarding the Practice of Using Village Financial System Support Applications (SisKeuDes), as well as ways to understand and overcome the Inspector General's findings.
Efektivitas Bantuan Langsung Tunai Dana Desa Bagi Masyarakat Miskin Terdampak Pandemi Covid 19 di Desa Karamatwangi Kecamatan Cikajang Hikam Syahid Jayana; Neneng Dahtiah; Arwan Gunawan
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.4118

Abstract

Penelitian ini dilatarbelakangid engan adanya Covid 19 yang berdampak terhadap perekonomian di Indonesia. Untuk mengatasi hal tersebut pemerintah mengeluarkan kebijakan untuk penanganan covid 19 ini, salah satunya dengan menerbitkan peraturan tentang pengelolaan dana desa. Dalam peraturan tersebut ditambahkan bahwa dana desa difokuskan untuk penanganan covid 19, salah satunya melalui BLTDD. Maka dari itu setiap desa harus merefocusing APBDes tahun 2020 sesuai dengan peraturan tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan bantuan langsung tunai dana desa dan bagaimana efektivitas bantuan langsung htunai dana desa bagi masyarakat miskin terdampak covidi19. Unit analisis dalam penelitian ini berada di Desa Karamatwangi Kecamatan Cikajang Kabupaten Garut. Jenis dan sumberidata yangidigunakan adalahidata subjek dan dokumenter dengan sumber data primer dan sekunder. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknik validitas datanya adalah Triangulasi, Menggunakan bahan referensi dan member check . Teknik analisis data kualitatif yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan BLTDD di Desa Karamatwangi sudah efektif dilihat dari ketepata hwaktu, ketepatan menentukan pilihan dan ketepatan sasaran.
Pengaruh Biaya Pemeliharaan Aset Tetap Terhadap Laba Bersih pada PDAM Kota Cirebon Raffli Dika Pratama; Arwan Gunawan; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4086

Abstract

In the 2016-2020 period, PDAM Cirebon City suffered losses due to water loss caused by pipe leaks, aged water meters, and illegal water theft. This water loss exceeds the tolerance limit of the national water loss rate of 20%, so the company must carry out maintenance activities. Based on these conditions, researchers want to know the development of maintenance costs, the level of net income and the effect of maintenance costs on net income. The sample used is financial statements for five years from 2016.--2020 using quantitative methods. The analytical test used is the classical assumption test, simple linear regressionqanalysis, Pearson correlation analysis, the coefficientpof determination, and perform the t test. The resultswof this study are the development of fixed asset maintenance costs fluctuated, while net income experienced a gradual increasing trend and maintenance costs had an effect but not significant on net income.
PERANAN BADAN USAHA MILIK DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA DAN PEREKONOMIAN MASYARAKAT DESA MEKARSARI KECAMATAN NGAMPRAH KABUPATEN BANDUNG BARAT Adri Ariyulianti; Arwan Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.263-273

Abstract

This study aims to analyze how the role of Village-Owned Enterprises in helping to increase Village Original Income and the economy of rural communities in Ngamprah District. The research method used is descriptive qualitative research. Data collection techniques used in this study were interviews, observation, and documentation. The results of this reset show that BUMDes Mulyasari has not been able to provide the results of its efforts for PADes and the economy of the village community as a whole, but the BUMDes Mulyasari is still trying to provide the best service to the people of Mekarsari Village.
Penerapan Peramalan Penjualan Pada Anggaran Penjualan Sebagai Dasar Dalam Penyusunan Anggaran Produksi dan Anggaran Biaya Produksi Nurul Febriyanti Hazmi; Arwan Gunawan; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3155

Abstract

The existence of such planning will have an impact on increasing the quality of UMKM and can create profits, with UMKM planning being done to define policies and also good internal control. The existence of a budget is one of the planning instruments. Sales budgets, production budgets, and production cost budgets are all examples of budgets. The goal of this research is to find the best sales forecasting method for the Pabrik Tahu Mahrup Cibogo, as well as to prepare a production budget and production cost budget. The author employs a descriptive method with a quantitative approach in this research. Sources of data obtained by the author by means of interviews, observation, and also documentation. The data used in this reseacrh is historical sales data from June 2020 to May 2021. Based on the results of the research, the quadratic method is the right method to be used in sales forecasts because the smallest SKP value is 10.84116. The forecasted number of yellow tofu items sold over the next year is 3,866 tofu prints, or Rp.193,296,953. The production budget is made based on the sales budget that has been prepared and also management policies.According to the production cost budget, the Pabrik Tahu Mahrup Cibogo will incur Rp. 229.252.927in costs for the coming year.
Co-Authors Abdul Nasir Adri Ariyulianti Afriady, Arif Agnia Firda Yuntafa Arianto Wisnu Prabowo Aulia Shafira Kahar Caroline, Sheren Audia Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Djuwarsa , Tjetjep Endah Dwi Kusumastuti, Endah Dwi Gilang Hafitri, Rifa Hanifa Khoirunnisaa Heryanto Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hikam Syahid Jayana Ilyas Nur Shiddiq Ishak, Jouzar Farouq Iwan Setiawan Iwan Setiawan Linda Luciana Mochamad Umar Mai Mulyandani, Vina Citra Mulyandani Nabila Ayudya Maharani Noorsyah Adi Noer Ridha Novianty, Ira Nurul Afifah Nurul Febriyanti Hazmi Putra, Sugih Sutrisno Raffli Dika Pratama Rahma Nazila Muhammad Riauli Susilawaty Hutapea Rina Nurmalina Rita Oktaviyani Putri Rizka Sri Wandari Rovishany, Nabila Daffa Ruhana, Nafisah Sembiring, Etti Ernita Siti Nur Anisya Sri Listiyani Sudradjat Sudradjat Sudradjat Sudradjat Surachman, Rifqi Syarief, Mochamad Edman Tanti Hafni Arifah Mustofa Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Utari, Sherina Putri Yanti Rufaedah, Yanti