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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
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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Pengaruh Kompetensi SDM terhadap Kualitas Laporan Keuangan SKPD Muhammad Fakhri; Lili Indrawati; Etti Ernita Sembiring
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 (502.345 KB)

Abstract

In the Regional Government Financial Report (LKPD) of West Bandung Regency, there are still problems with the accounting and reporting control system. This is due to the fact the local government is still not supported by human resources who have competence in the field of accounting. The purpose of this study was to examine the effect of human resources (SDM) competency on the quality of the financial reports of the Regional Work Units (SKPD) in the Government of West Bandung Regency. This type of study uses a descriptive quantitative survey method. The data used are sourced from primary data obtained directly from respondents. The sample used was 28 SKPD using purposive sampling technique with SKPD criteria located in the West Bandung Regency Government. The data collection method is field research using questionnaires. Data analysis used is simple regression analysis that’s processed using SPSS software program version 24.0. The results of this examine imply that the competence of human resources has a positive and significant effect on the quality of SKPD's financial reports. The importance of the effect of human resource competency on the quality of SKPD's financial reports is 44%, while the remaining 56% is encourage by different variables not tested.
Pengaruh Budaya Organisasi terhadap Produktivitas Kerja Pegawai di Pemerintah Daerah Lili Indrawati; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.256 KB) | DOI: 10.35313/iarj.v2i1.3380

Abstract

This study aims to examine the influence of organizational culture on employee working productivity. The organizational culture tested is a bureaucratic culture, to determine the extent to which employees apply this culture in increasing their working productivity. The sample of this study was taken from 27 working units of local government offices in West Bandung Local Government. The researcher collected data by distributing questionnaires of 4 copies each to the 27 working units of local government offices in West Bandung Local Government. Research respondents are financial managers from the working units. The data analysis tool used is simple regression. The results of the study indicate that organizational culture has a significant positive effect on the working productivity of the local government employees in West Bandung Local Government.
Analisis Efektivitas dan Efisiensi Anggaran Belanja Langsung (Studi Kasus Pada Dinas Sosial Kota Bandung) Putri Febrianty; Ira Novianty; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.735 KB) | DOI: 10.35313/iarj.v2i1.3398

Abstract

This research was conducted at the Bandung City Social Service, this study aims to analyze how the effectiveness and efficiency of the budget is implemented. The object of this research is the realization of the direct expenditure budget from 2016-2020 which is the main component in implementing programs and activities. This research is a qualitative research using a case study approach. Data collection techniques used are interviews and documentation. Sources of data used in this reseacrh are primary data derived from interviews with predetermined sources and secondary data derived from Budget Realization Reports and Performance Reports of Government Agencies of the Bandung City Social Service. This research uses quantitative descriptive data analysis techniques by calculating the level of effectiveness and efficiency which then the results are analyzed. The results showed that in 2016-2020 the average level of effectiveness of the direct expenditure budget of the Bandung City Social Service was only 78.09% which entered the criteria of being less effective, this was because the Social Service had not been able to realize its budget optimally and the programs and activities that has not been able to have a long-term impact on society. In terms of efficiency in 2016-2020 the average level of efficiency of the direct expenditure budget is 76.57%, which is included in the efficient criteria, the Social Service in this case has been able to implement budget efficiency by making alternatives that can reduce inputs or costs, without affecting.
Perbandingan Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 Lia Rahmawati; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.3985

Abstract

The purpose of this study is to compare the financial performance of healtcare sector companies listed on the IDX before and during the Covid-19 pandemic. The type of data used is secondary data in the form of company financial report data for the 2018-2021 period. The research method used is a comparative descriptive method with a quantitative approach. The sampling technique used was purposive sampling. Financial performance is measured using the CR, TATO, DAR, DER, ROA and REO. Hypothesis testing using Paired sample t-test and Wilcoxon Match Pair Test. The test results show that there is no significant difference in financial performance before and during the pandemic when measured by TATO, DAR, DER, ROA, and ROE. Meanwhile, if measured by CR, it shows that there is a significant difference between financial performance before and during the covid-19 pandemic.
Implementasi Cost-Leadership Strategy Dan Pembuatan Company Profile Pada Umkm Kuliner Kota Bandung Pasca Pandemi Covid-19 Rendra Trisyanto Surya; Etti Ernita Sembiring; Dian Imanina Burhany; Sulistia Suwondo; Arry Irawan; Arif Afriady
Journal of Comprehensive Science (JCS) Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

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

Abstract

Akibat dari pandemi Covid-19 yang hampir tiga tahun melanda Indonesia menyebabkan berubahnya strategi perusahaan agar tetap bisa bertahan karena diikuti oleh lesunya perekonomian. Hal ini sangat dirasakan oleh usaha kecil dan menengah (UKM). Agar dapat bangkit kembali, maka UKM tersebut harus melakukan berbagai upaya dan strategi yang tepat. khususnya menyangkut peningkatan daya saing. Daya saing,salah satunya dapat timbul dari harga jual produk yang kompetitif, selain tetap berkualitas. Strategi kepemimpinan biaya atau dikenal dengan istilah cost-leadership strategy menajdi salah satu pilihan. Strategi ini mengharuskan perhitungan harga pokok produksi yang efisien agar harga jual yang dihasilkan bersaing. Namunn, fenomena yang ada di kalangan pelaku UMKM adalah, masih banyak yang keliru dalam menentukan harga pokok produksi. Kesalahan dalam penentuan harga pokok berimbas pada kesalahan penentuan harga jual. Jika harga jual lebih tinggi dari yang seharusnya, produk perusahaan tidak mampu bersaing dengan produk perusahaan lainnya. Sedangkan jika harga jual lebih rendah dari yang seharusnya, perusahaan akan mengalami kerugian, yang tanpa disadari akan mengurangi modal kerja secara bertahap. Daya saing juga meningkat jika “dipercaya” oleh masyarakat dan menerapkan promosi yang tepat. Salah satu alat sarana untuk tujuan ini adalah company profile. Company profile yang baik dan informatif akan membantu perusahaan mengenalkan produk dan identitas perusahaan kepada konsumen, klien, dan perusahaan lain agar dipercaya (trusted) sebagai partner. Company profile berisikan sejarah, deskripsi, struktur organisasi, visi misi perusahaan, produk/jasa perusahaan, kelebihan dan pencapaian perusahaan, serta dokumentasi perusahaan (legal aspect) . Legal aspect kini menjadi penting di tengah maraknya “kebohongan” perusahaan yang berjualan online. Di dalam company profile dicantumkan Nomor Induk Berusaha (NIB) sebagai bukti legal dari keberadaan perusahaan,yang juga berfungsi sebagai media yang mudah dilacak oleh konsumen.Kedua dimensi permasalahan di atas juga dialami oleh pelaku UMKM Kuliner Kota Bandung yang tergabung dalam Koperasi WJS. Solusi yang akan diberikan dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) dalam bentuk pelatihan dan pendampingan mengimplementasikan cost leadership strategy termasuk Activities-Based Management-nya.
Effect of Corporate Governance Mechanism and Operating Cash Flow on Financial Distress Etti Ernita Sembiring
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1133

Abstract

This study aims to examine the effect of corporate governance mechanisms and operating cash flows on financial distress. The variable of corporate governance mechanism is measured through managerial ownership, institutional ownership, and audit committee. Managerial ownership can reduce conflicts of interest between principals and agents, while institutional ownership and audit committees are related to increasing supervision over company management. So, a good corporate governance mechanism can avoid financial distress. The adequacy of operating cash flow also greatly affects the efficiency and effectiveness of the company's operational activities. If the company has a negative operating cash flow, it will greatly hamper the company's operational activities. Companies can experience financial distress. This study uses data from manufacturing companies that have negative EBIT values ​​for two years from three years of observation in 2017-2019 as the research sample. This study uses the SEM-PLS analysis tool to answer the proposed hypothesis. The results showed that managerial ownership, institutional ownership, and audit committee had no significant effect on financial distress while operating cash flow negatively significantly effect of financial distress. The greater the operating cash flow value, the smaller the possibility of the company experiencing financial distress. Conversely, the smaller the operating cash flow value, the greater possibility of the company experiencing financial distress.
Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Dengan Menggunakan Microsoft Access 2016 (Studi Kasus Pada PT Maju Industri Indonesia) Nadira Fadhila Huda; Etti Ernita Sembiring
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 7 No 2 (2022): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v7i2.7608

Abstract

This research aims to design a program or application of a computerized financial statement accounting information system using Microsoft Access to overcome the obstacles faced by PT. Maju Industri Indonesia. PT Maju Industri Indonesia still records financial transactions and prepares financial reports semi manually and there are still some obstacles in its use. The recording of financial transactions and the preparation of financial statements at PT Maju Industri Indonesia still uses Microsoft Excel and the recording is done on several separate documents so that the preparation of financial statements is still inputted manually. This causes the procedures for preparing financial statements to be less effective and efficient and can hamper the company’s operational activities. Therefore, it is necessary to apply a computerized and technology based financial statement accounting information system to improve the efficiency and effectiveness of the preparation and presentation of financial statements. This research is a qualitative research with a descriptive analytical and developmental case study approach. Data collection methods used are observation and interviews with the company. The results of this study are in the form of designing financial report application programs using Microsoft Access 2016 and other tools in the form of data flow charts and document flowcharts. The results of the design of this financial statement accounting information system application program are expected to solve the problems and constraints that occur at PT Maju Industri Indonesia.
Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Dinas Perindustrian, Perdagangan, Energi dan Sumber Daya Mineral Kabupaten Garut Tiara Nurul Hidayat; Etti Ernita Sembiring; Darya Setia Nugraha
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.v3i1.4116

Abstract

This study aims to analyze the effectiveness and efficiency of budget realization at the Department of Industry, Trade, Energy and Mineral Resources in the 2018-2020 budget. This research is a quantitative research. data sources are secondary data and primary data in the form of a Budget Realization Report (LRA) and also in the form of interviews. Data analysis used by calculating the ratio of effectiveness and efficiency and also processing interview data. The results of the study show the criteria for the effectiveness of the implementation of the budget in 2018 with effective criteria, in 2019 with ineffective criteria and in 2020 the criteria are less effective. Efficiency Criteria The implementation of the budget in 2018 and 2019 shows that it has been efficient and in 2020 it is very efficient.
Penerapan Activity Based Costing Untuk Menentukan Harga Pokok Produksi Dalam Rangka Meningkatkan Keunggulan Kompetitif Winda Aulia Fadhilah; Etti Ernita Sembiring; Lili Indrawati
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.v2i04.3935

Abstract

PT Multi Instrumentasi needs to increase its competitive advantage in order to face business competition. This study aims to determine the comparison between the cost of production using the ABC method and the traditional method, and to find out the benefits of implementing ABC in increasing competitive advantage at PT Multi Instrumentasi. This study uses a quantitative descriptive method. The types of data used are quantitative data and qualitative data. The data sources are primary data and secondary data. Methods of data collection by interview, observation and documentation. The data analysis technique used is the calculation of the cost of production using the traditional method and the ABC method, as well as calculating the selling price to be compared with the selling price of competitors. The results show that the application of ABC can help companies increase their competitive advantage by reducing cost distortions so that the calculation of the cost of production becomes accurate, the selling price is set to be precise and lower than competitors. ABC also provides activity information that can help companies to streamline costs and increase customer value.
PENINGKATAN KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN, PENCATATAN AKUNTANSI, DAN PENGELOLAAN KEUANGAN PADA UMKM (USAHA MIKRO KECIL MENENGAH) KULINER DI KOTA BANDUNG Etti Ernita Sembiring
Jurnal Difusi Vol 4 No 2 (2021): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v4i2.2254

Abstract

Abstrak Jumlah UMKM (Usaha Mikro, Kecil, dan Menengah) di Indonesia sangat besar. Demikian juga di Provinsi Jawa Barat dan di Kota Bandung. Walaupun secara individual usaha ini memiliki modal dan skala usaha yang kelihatannya tidak signifikan dibandingkan usaha besar, namun jumlahnya yang sangat banyak menyebabkan kontribusinya menjadi signifikan terhadap perekonomian negara. Namun masih banyak permasalahan yang dihadapi oleh UMKM tersebut. Masalah umum yang dihadapi oleh pelaku UMKM kuliner Kota Bandung yang terhimpun dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera) adalah masalah yang terkait dengan modal, baik dalam hal aksesnya maupun dalam hal pengelolaannya. Ini menyebabkan UMKM sulit untuk berkembang dan naik kelas. Oleh sebab itu tim PKM Polban berinisiatif untuk melakukan kegiatan pengabdian kepada masyarakat. Metoda yang digunakan yaitu pelatihan dan pendampingan bagi peserta PKM untuk menyusun laporan keuangan yang bankable. Dari kegiatan PKM, peserta memperoleh pemahaman mengenai penyusunan laporan keuangan berdasarkan SAK ETAP, dasar pembiayaan oleh pihak bank, serta pengelolaan keuangan yang efektif. Kata kunci: Laporan keuangan,pencatatan akuntansi, pengelolaan keuangan
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