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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Accounting Global Journal JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomika Dan Bisnis JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
N. A. Rumiasih
Universitas Ibn Khaldun Bogor
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Implementasi Three Way Matching Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Pada CV Migaspro Energia) Syafira , Rifa; Rizqi, Muhammad Nur; Rumiasih , N. A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2065

Abstract

The purpose of this study is to assess the implementation of Three Way Matching as well as the quality of CV Migaspro Energia's accounting information systems. Qualitative descriptive analysis was employed in the study. This study's data collection techniques included documentation, observation, and interviews. Based on the findings of the research, the finance department of CV Migaspro Energia implemented Three Way Matching and created three documents required for this process purchase order data, goods receipt data, and buy invoice data. Implementing Three Way Matching can help CV Migaspro Energia improve the quality of its accounting information systems. It can be seen from before and after use because by using this method, the problem of data discrepancies, payment errors, and lack of transparency in the audit process has rarely occurred in companies, whereas these problems frequently occurred in companies prior to this application, allowing the quality of the company's accounting information system to improve by producing reliable financial statements. The Three Way Matching process is still manual and not automated by the Three Way Matching support program.
Determinan Keputusan Stock Split Pada Perusahaan Go Public Riani, Desmy; Rumiasih, N.A; Nurokhmah, Setianingrum; Imam Sundarta, Muhammad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5415

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Price Book Value (PBV), Price Earning Ratio (PER), Likuiditas (TVA), Earning Per Share (EPS) dan Return On Asset (ROA) terhadap keputusan stock split pada perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Data yang digunakan adalah data sekunder yang dari laporan keuangan yang dipublish idx.co.id dengan metode purposive sampling sehingga didapatkan sebanyak 192 sampel. Pengujian hipotesis dilakukan dengan metode analisis regresi logistik berganda menggunakan progam SPSS versi 22. Hasil dari pengujian ini menunjukkan jika Price Book Value (PBV), Price Earning Ratio (PER) dan Return On Asset (ROA) tidak berpengaruh terhadap keputusan stock split. Sedangkan untuk Likuiditas (TVA) dan Earning Per Share (EPS) berpengaruh terhadap keputusan stock split.Kata kunci: Earning Per Share (EPS); Liquidity (TVA); Price Book Value (PBV); Price Earning Ratio (PER); Return On Asset (ROA); Stock Split.
Pengaruh Penerapan E-Filling Dan E-Billing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Di PT. Astra Internatonal Tbk-Tso Auto 2000 Bogor Yasmin) Pebrianti, Gina; Rumiasih, N.A; Riani, Desmy
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.8841

Abstract

This study aims to determine the effect of the implementation of E-Filing and E-Billing on taxpayer compliance in PT. Astra Internasional Tbk-Tso Auto 2000 Bogor Yasmin, This study uses quantitative research methods, using questionnaires and interviews. This study uses primary data where the data is sourced directly from PT. Asta Internasional Tbk-Tso Auto 2000 Bogor Yasmin. The sample in the study used the Convenience Sampling Technique and obtained as many as 50 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of exposure rather than statistical results that have been processed using SPSS v Software. 25. Based on the analysis that has been carried out in this study, the results obtained that related to the effect of the application of the E-Filing and E-Billing variables have a positive and significant influence on the Taxpayer Compliance variable.
The Effect Of Financial Ratios And Economic Value Added on Company's Market Value Rumiasih, N.A; Asvariwangi, Verni; Yudiana; Rantika, Mira
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 3 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
Peranan Analisis Varians Dalam Pengendalian Dana Penanganan Fakir Miskin Dibidang Perlindungan Dan Jaminan Sosial (Studi Kasus Dinas Sosial Kabupaten Bogor) Safira, Safira; N.A. Rumiasih; Muhammad Nur Rizqi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Addressing poverty is a priority in social welfare development in Bogor Regency. To support this program, the government allocates funds through the Bogor Regency Social Service, particularly in the area of Social Protection and Security. However, the effectiveness of budget management is often questioned due to discrepancies between budget plans and their realization. This study aims to analyze the role of variance analysis in controlling funds for the handling of the poor in order to improve the efficiency and accountability of budget management. This study uses a qualitative approach with descriptive methods, and applies variance analysis techniques to budget and realization data at the Bogor Regency Social Service during the 2022–2024 period. Data was obtained through documentation and interviews. The results of the study show that for three consecutive years, the budget realization was always below the budget ceiling with a positive (favorable) variance, amounting to 9% (2022), 6% (2023), and 4% (2024), respectively. This difference was due to efficiency in the use of funds, not because of obstacles in program implementation. These findings indicate that variance analysis can be used as an effective control tool in identifying budget differences, evaluating fund management performance, and providing a basis for improving the planning of the following year's budget. This study also provides practical contributions to government agencies in improving the transparency and accountability of public financial management, as well as serving as a reference in the application of budget evaluation methods in the social sector.
Co-Authors -, Yudiana A Syukur, Dudung Abriel Owen, Mochammad Agus Cahyana Agustian, Anggis Aji Arial Mubarok Alhadi, Ade Angga Prasetia Aprilia, Ferlis Astari Indah Qirana Azolla Degita Azis Dede Verawati Denia Maulani Desmy Riani Dewi Megawati Ela Melatiah Farhana, Siti Aulia Firdaus, M. Azis Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Komalasari, Andriyani Siti M. Imam Sundarta Maudy Diana Putri Mubarok, Aji Arial Muhamad Ridwan Muhammad Nur Rizqi Muhammad Nur Rizqi Mulyati Mulyati Ningrum, Lusiana Nurokhmah, Setianingrum Pebrianti, gina Pramesti, Yulia Prasetya, Angga Pratiwi Sakinah, Sarita Dian Puspita Sari Rachmatullaily Tinakartika Rinda Ramadhany, Tsaltsa Putri Rantika, Mira Ratnawati, Dini Rini Hastuti Rizki, Sinta Dewi Safira, Safira Syafira , Rifa Syukur, R. Dudung Tsaltsa Putri Ramadhany Verni Asvariwangi Yudiana Yudiana, Yudiana Yusmitha Oktaviana