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All Journal Krisna: Kumpulan Riset Akuntansi Monex: Journal of Accounting Research EKSPANSI Jurnal Bisnis dan Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] Bantenese Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Glosains: Jurnal Sains Global Indonesia Jurnal Difusi Indonesian Journal of Economics and Management Jurnal Akuntansi Keuangan dan Bisnis Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science

Sembiring, Etti Ernita

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 2783194

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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PENGUKURAN KINERJA INSTANSI PEMERINTAH DENGAN PENDEKATAN BALANCED SCORECARD (Studi Kasus Pada Dinas Kesehatan Kota Bandung) Azhar Sani Adhan; Etti Ernita Sembiring
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Penelitian ini bertujuan untuk mengukur kinerja Dinas Kesehatan Kota Bandung dengan menggunakan pendekatan Balanced Scorecard. Pengukuran kinerja dilakukan berdasarkan empat perspektif Balanced Scorecard, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pertumbuhan dan pembelajaran. Tipe penelitian ini adalah penelitian kuantitatif kualitatif dengan menggunakan studi kasus di Dinas Kesehatan Kota Bandung. Sumber data yang digunakan adalah sumber data primer dan sekunder. Pengumpulan data menggunakan metode dokumentasi, kuesioner, dan wawancara. Responden berasal dari masyarakat dan pegawai Dinas Kesehatan Kota Bandung. Teknik pengambilan sampel menggunakan purposive sampling dan convenience sampling. Perspektif keuangan diukur menggunakan pendekatan value for money. Hasil dari penelitian ini menunjukkan bahwa: (1) perspektif keuangan memiliki kualitas kinerja sangat ekonomis, tidak efisien, dan kurang efektif, (2) perspektif pelanggan memiliki kualitas kinerja memuaskan, (3) perspektif proses bisnis internal memiliki kualitas kinerja memuaskan, (4) perspektif pembelajaran dan pertumbuhan memiliki kualitas kinerja memuaskan. (5) Dinas Kesehatan Kota Bandung secara keseluruhan memiliki kualitas kinerja baik.

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 Imran Dasena; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to knowing impact of cash turnover, receivable along with inventory on profitability in manufacturing companies listed on the ISE for the year 2015-2019. Profitability calculation uses ROA. This kind of research is quantitative, wear secondary data taken using the documentation method on the website www.idx.co.id. The type of sampling using purposive sampling, with a sample of 24 companies. Partially, cash turnover has no significant effect on profitability. This happened because of uncollectible receivables and a conservative limit on the average cash value of current assets of more than 30%. Receivable turnover has a significant effect on profitability. This happens because the company does not focus on increasing profits, but balances current liabilities. Inventory Turnover has a significant effect on profitability. This happens because inventory are provided in sufficient quantities. Simultaneously gives the result has a significant effect on profitability. This shows that working capital is carried out productively.

Evaluasi Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Economic Value Added Pada PT Alkindo Naratama Tbk Rima Rosmelia; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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The establishment of the Asean Economic Community (AEC) requires every company to increase its capabilities, so performance measurement is needed. Measurement of financial performance can be assessed using the Economic Value Added (EVA) method. Thus, the problem of how the financial performance of PT Alkindo Naratama Tbk is formulated when viewed using the EVA method, the goal to determine the condition of the company's financial performance when reviewed using the EVA method. The research used a qualitative method with a descriptive quantitative approach. The data collection technique is documentation study, the type of qualitative and quantitative data, the data source secondary data. Based on the research that has been carried out, the company's financial performance can be said to be quite good. Based on the results of EVA which is always positive (EVA> 0), it means the company is able to create added value and return appropriate investment to investors.

Analisis Sistem Pengendalian Internal Dalam Pengelolaan Risiko Kehilangan Air Non Fisik Pada PDAM Tirtawening Silvana Septiany Rahmat; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This research aims to determine the internal control system in managing water loss risk at PDAM Tirtawening. The research method used descriptive qualitative with interview and documentation data collection techniques. The data analysis tool that researcher use was COSO and Control Matrix. This research also used qualitative data types and primary data sources. The result showed that The Internal Control System at PDAM Tirtawening was quite effective and need to be improved again to deal with the risks that may arise such as non physical water loss. The various of non physical water loss was illegal connection and water theft, and administrative errors. Illegal connection and water theft were consist of illegal consumption and illegal connection. While administrative errors were consist of reader meter administrative errors, account creation errors, customer database errors, and data collection and transfer errors.

Evaluasi Peranan Anggaran Biaya Operasional sebagai Alat Pengendalian Manajemen (Studi Kasus pada PD Lima Motor Garut) Christalia Sarah; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study was to determine and evaluate the role of the operational cost budget as a management control tool in the company. The research was conducted at PD Lima Motor Garut located on Jl. Raya Ciledug 190 RT 04/15, Garut. The results of this study are expected to increase knowledge and insight regarding the plan and realization of the operational cost budget as a management control tool at PD Lima Motor Garut. In addition, it can be a reference and consideration, as well as a reference to be used as material for further research. The research method used is a qualitative and descriptive method, where this study provides evaluation results from the results of interviews and documentation. The preparation of the operational cost budget for PD Lima Motor Garut begins with a negotiation process and ends with revising the budget for the following month. The budgeting method used is A Posteriori. Unexpected costs incurred by the company become one of the factors in preparing the budget. From the results of the study found a large variance in the months in 2019 and 2020. The results of this study are expected to be able to find out that the operational cost budget realized in the company has been effective or not, so an evaluation is needed to be able to correct any errors so that the plan and realization of the budgeted costs operational control as management control at PD Lima Motor Garut becomes more effective.

Analisis Implementasi Pelayanan Administrasi Terpadu Kecamatan (PATEN) Terhadap Kualitas Pelayanan Publik Di Kecamatan Bojongsoang Muhammad Gilang Pratama; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to describe and find out the quality of public services by implementing PATEN in Bojongsoang District. This research uses descriptive qualitative method with 5 determinants according to Parasuraman (1988) to measure the quality of service. The results of this study include PATEN that have been implemented quite well in Bojongsoang District, but there are some things that are not yet optimal. The quality of public services in Bojongsoang District is quite good, people who gets service is satisfied with the services. obstacles faced by Bojongsoang District in implementing PATEN is network constraints which sometimes have problems as well as maintenance causing Bojongsoang District to not be able to provide one-day service to the community, broken queuing machines have not been repaired even though they have proposed repairs. and the incomplete service procedure flowchart for each service resulted in the discovery of people carrying incomplete document requirements.

Optimalisasi BMD Pemprov Jabar melalui KSP dengan Badan Usaha Dibandingkan dengan Dikelola melalui Pola BLUD (Studi Kasus pada GOR Saparua) Zalfa Rofia Maulidina; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to find the most appropriate form of utilization operator for GOR Saparua. In order to achieve a balance of social and economic functions, an ideal and effective form of management is needed for Saparua. According to Permendagri No.19 of 2016, one form of utilization of BMD is the coorporation with Business Agencies, where Saparua will be seen as a source of income. Saparua also provide services to the community so that its utilization will be compared with the form of management by BLUD which is social but also implements business practices. This study uses a credibility test with triangulation techniques. The research method used is a qualitative method with a descriptive approach. The results of this study indicate that the projected income and operating costs are in deficit, whether managed by the Business Agencies or BLUD. If look by conditions and facilities, it would be more suitable to be managed by BLUD because to cover the deficit in operational costs, it can only be helped from the Government budget).

Analisis Efektivitas dan Kontribusi Penerimaan Pajak Restoran Dalam Upaya Meningkatkan PAD Kabupaten Bandung Barat Fajar Ramadan; Sudjana; Etti Ernita Sembiring
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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To increase LGR, the Government of West Bandung Regency has made various efforts that focus on tax sector revenue, especially from restaurant tax which has increased its potential and revenue every year. However, there are several problems and some restaurant tax category does not reach the target. The research method used quantitative descriptive with effectiveness analysis and contribution analysis, and qualitative descriptive with interactive model data analysis by Miles and Huberman. Collecting data through interviews, documentation and observation. The data used are SSPD recapitulation, LRA and other supporting data. The results showed the overall effectiveness level and the restaurant category were very effective because they exceeded 100%, but for other categories was still less effective because it was below 80%. The level of restaurant tax contribution to PAD each year is still very low because it is below 6%. Inhibiting factors for restaurant tax revenue include internal factors (lack of human resources) and external factors (derived from taxpayers). Efforts to overcome these problems include optimization of human resources, intensification and extensification, implementation of socialization, imposition of sanctions, billing involving third parties and checkers, as well as special agreements with certain taxpayers.

Evaluasi Penerapan Kebijakan e-SATRiA terhadap Peningkatan Penerimaan Pajak Daerah Kota Bandung Haris Saeful Rohim; Etti Ernita Sembiring; Darya Setia Nugraha
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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This study aims to evaluate the implementation of the electronic-self assessment tax reporting application (e-SATRiA) policy at the Bandung City Regional Revenue Management Agency. The research method that the writer uses is qualitative research with data collection techniques by means of observation, interviews, and documentary studies or triangulation. The data analysis technique that the author uses in this study is the Miles and Huberman Model. The data source used in this research is primary data, namely from the results of interviews with BPPD Bandung city employees, while secondary data is obtained from the target data and the realization of regional tax revenues in the city of Bandung and the data obtained from the public satisfaction questionnaire on the e-SATRiA system. The results of this study indicate that the implementation of the e-SATRiA policy has been good, but the benefits have not been felt maximally because there are still policies that allow taxpayers to pay directly to the BPPD office of Bandung city.

Analisis Realokasi Anggaran Sebagai Solusi Penanganan Covid-19 dan Dampaknya Terhadap Mekanisme Pengadaan Barang/Jasa Riri Habibah Romli; Etti Ernita Sembiring; Darya Setia Nugraha
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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This qualitative study aims to analyze the reallocation of the budget used for handling Covid-19 and its impact on the mechanism for the procurement of goods/services. The Cimahi City Government in dealing with Covid-19 has reallocated and refocused the budget in accordance with Presidential Instruction No. 4 of 2020. The data sources used were primary data obtained directly from the research location, namely budget realization reports and interview. The results showed that the budget reallocation carried out by the City of Cimahi for the handling of Covid-19 was collected in Unexpected Expenditures (BTT) which increased to Rp195,019,861,779.71 from the original Rp3,711,042,182.17. Unexpected Expenditures (BTT) are used to accommodate unexpected spending needs in handling Covid-19, especially in the health, economic and social fields. Changes in the mechanism for the procurement of goods/services during the pandemic period are changes in the guidelines used and most of the process is carried out online.

Co-Authors Afriady, Arif Anisa, Suci Arry Irawan Arry Irawan Arry Irawan, Arry Arwan Gunawan Azhar Sani Adhan Christalia Sarah Dahtiah, Neneng Darya Setia Nugraha Deshinta Arrova Devina Nurdiana Sudrajat Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Fajar Ramadan Hadiani, Fatmi Hanna Christin Hardiyanti Hardiyanti Haris Saeful Rohim Hendi Rohendi Imran Dasena Ishak, Jouzar Farouq Iwan Setiawan Lia Rahmawati Lili Indrawati Lili Indrawati Lily Indrawati Mochamad Umar Mai Muhammad Fakhri Muhammad Gilang Pratama Mulyandani, Vina citra Mumtaza Affrida Nadira Fadhila Huda Novianty, Ira Nurul Febriyanti Hazmi Putri Febrianty Raffli Dika Pratama Rahma Fidela, Nadia Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rima Rosmelia Rina Nurmalina Riri Habibah Romli Rospita Sari, Cici Silvana Septiany Rahmat Sudjana Sudjana Sudjana Sugianti, Lilis Sulistia Suwondo Supriatna, Iyeh SURYA, Rendra Trisyanto Suwondo, Sulistia Syarief, Mochamad Edman Tiara Nurul Hidayat Winda Aulia Fadhilah Yeti Aprilliawati Zalfa Rofia Maulidina

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