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Pertumbuhan Ekonomi Indonesia: Faktor Pendorong Pada Pandemi Covid-19 Iriyadi Iriyadi; Jan Horas Veryady Purba
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1557

The Covid-19 pandemic has an impact on health and economic aspects. These two aspects are trade-offs with each other, so handling the health aspect also pays attention to aspects of economic growth, so that Indonesia's economic performance during the Covid-19 pandemic is well preserved. The objectives of this study were to analyze: (1) the effect of the Covid-19 pandemic and relaxation factors on public consumption, government spending, investment and net exports; (2) the effect of public consumption, government spending, investment and net exports on Indonesia's economic growth; and (3) the factors that drive economic growth during the Covid-19 pandemic in Indonesia. The analytical method used is ordinary least square, with multiple regression. The data used are secondary data, quarterly 2018-2020 quarter. The findings of this study indicate that the Covid-19 pandemic has a negative and significant effect on public consumption, investment, exports and imports. The relaxation factor has a positive effect on public consumption, government spending and net exports, but has not succeeded in creating positive investment growth. Government policies seek to strengthen people's purchasing power and strengthen the production sector. This has an impact on increasing public consumption and is a dominant factor in influencing economic growth during a pandemic. It is also appropriate because the proportion of consumption to real GDP is the largest (55.43%). The Covid-19 pandemic affected a contraction of economic growth by 2.07% and also decreased per capita income from 4,192.7 US $ (2019) to 3,911.7 US $. The handling of Covid-19 managed to overcome the worse potential (-4.58%) and kept the per capita income from falling to 3,774.4 US $. Keywords: Covid-19 pandemic, economic growth, Keynesian formula, people's purchasing power

Peranan Akuntansi Pertanggungjawban Dalam Penilaian Kinerja Pusat Biaya Meri Ananda Martianti; Iriyadi Iriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.334

Basically every company has a future plan. However to design the plan a study of the results from the previous year was needed. Accountability accounting is a financial reporting system that is related to the budget and realization, this is to appoint the competent in an organization. The purpose of this study was to find out how the role of accountability accounting in the performance assessment of cost centers in PDAM Tirta Pakuan Kota Bogor. The Method used is descriptive and qualitative analysis. The data used to measure performance is the 2016 financial report. The result of the study show that accountability accounting plays an important role because of the annual monthly and annual performance appraisal and the basis for budgeting that has been implemented by the PDAM Tirta Pakuan Kota Bogor. The result of performance appraisal are used to evaluate financial statements made by managers in optimizing costs, income, investment and profits in the company. Keywords: Accountability accounting, cost center performance.

Implementasi Sistem Penagihan Piutang Jasa Body Repair Pada PT. Setiajaya Toyota Body And Paint Depok Prayoga, Rizky; Muktiadji, Nusa; Roup, Abdul; Iriyadi, Iriyadi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1931

The sale of body repair services is an effort to restore the condition and function of a vehicle damaged by the use of the vehicle to its original condition. The provision of body repair services can be done on credit, by the customer making a claim for damage to the vehicle to the insurance company, then the customer makes an advance payment, then the payment will be made by the insurance company in several installments or paid at once at maturity according to the total customer claim. Directly the sale of service services on credit will generate an account receivable. The purpose of the discussion of this final project is to find out how the sale of vehicle body repair services, which involves what documents are used for billing to the insurance, functions and procedures for providing body repair services and collecting receivables from body repair services. The results of the discussion show that the system for selling vehicle body repair services on credit at PT Setiajaya Toyota Body & Paint has been carried out quite well, it can be seen from its functions such as sales, warehouse, shipping, and billing functions for the sale of vehicle body repair services on credit. Documents used for billing to insurance are Work Order (SPK), Work Order (WO), Supply Slip (SS), Receipt, Tax Invoice, Epoxy Photo, and Document Receipt. Sales procedures for body repair services and also billing for body repair services that are applied are in accordance with the SOP of the company. Keywords: System, Sales of Body Repair Services

Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening Familia Irene, Bella; Iriyadi, Iriyadi; Hasibuan, David; Saurmauli Pangaribuan, Windawaty
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10754

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.

Pendampingan Evaluasi Kesesuaian Laporan Keuangan Dengan PSAK No. 16 Pada CV. Jagor Jaya Natalia, Natalia; Iriyadi, Iriyadi; Setiawan, Hendra
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.475

CV. Jagor Jaya is an industrial company that produces folding gates, harmonica doors and various types of products related to building materials equipment such as PVC pipes, hoses and other door accessories. This results in fixed assets being one of the supporting factors that have an important role in supporting the company's operational activities. As a result, if there is a discrepancy in the accounting treatment, it can result in quite material misstatements. This assistance aims to compare the suitability of the accounting treatment for the company's fixed assets and their presentation in CV's financial reports. Jagor Jaya is based on PSAK 16. The mentoring method used is descriptive qualitative by describing problem identification in detail and systematically by comparing the results of field research, namely in the form of accounting policies in each company's financial report with generally accepted accounting policies, namely Statement of Financial Accounting Standards No. 16. Data collection procedures were carried out by means of observation, interviews, documentation and literature study. The results of the assistance show that CV's accounting treatment. Jagor Jaya is not yet fully compliant, there is a mismatch in CV's accounting treatment. Jagor Jaya based on PSAK 16 such as errors in the recognition of expenses which resulted in errors in presenting the acquisition value and depreciation expenses of fixed assets in the statement of financial position and profit and loss statement and several costs that were not included in the measurement of assets and fixed assets whose useful life had expired but remained used by the company in the company's daily activities. The company does not recognize office inventory with a useful life of more than one year as fixed assets. The depreciation method used by the company is the straight line method. In 2018, there were no additions or reductions in assets. Regarding disclosure, the company has not implemented detailed reporting regarding fixed assets in the notes to the financial statements. However, based on the confirmation results, the company adheres to principle-based which relies more on management principles and judgment. Keywords: Fixed Assets, Accounting Treatment of Fixed Assets, Conformity of Accounting Treatment with PSAK 16

Pelatihan Digital Marketing Bagi Karyawan PT Mahatani Bogor di Era Pandemi Covid 19 Wibowo, Wadudi; Setiawan, Budi; Iriyadi, Iriyadi
Jurnal Abdimas Dedikasi Kesatuan Vol. 1 No. 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.514

Perusahaan senantiasa akan berusaha untuk mengembangkan usahanya salah satunya dengan cara meningkatkan volume usaha. Hal ini bertujuan agar perusahaan mencapai laba optimal. Dalam proses pengembangan usaha, perusahaan membutuhkan kegiatan promosi yang digunakan untuk menunjang kelancaran operasional perusahaan . Digital marketing adalah kegiatan promosi dan pencarian pasar melalui media digital secara online dengan memanfaatkan berbagai sarana misalnya jejaring sosial. Tujuan diadakannya pelatihan digital marketing ini adalah untuk memberikan pengetahuan dan pemahaman mengenai pentingnya digital marketing di era Covid-19 bagi Karyawan PT. Mahatani. Ditengah situasi pandemi covid-19 saat ini membuat bisnis dipaksa beradaptasi dengan industri 4.0 dan ekonomi digital yang nyatanya dibutuhkan serta it works for customers! Adanya covid-19 ini bisa berdampak pada perubahan yang permanen dalam consumer purchase journey. Oleh sebab itu, transformasi digital menjadi kata kunci kelangsungan hidup sebuah bisnis atau brand.

Sosialisasi Penggunaan WA Business Kepada Pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor Zulkarnain, Pingky Dezar; Fadillah, Adil; Iriyadi, Iriyadi
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2425

Hampir semua UMKM yang baru merintis usahanya memiliki permasalahan tentang pemasaran dan belum memiliki strategi yang tepat dalam meningkatkan penjualannya. Permasalahan yang sama pada Sebagian UMKM kota Balikpapan, terkait strategi pemasaran yang belum dapat meningkatkan profit di dalam usahanya. Dalam meningkatkan proses bisnisnya diharapkan pelaku UMKM harus memiliki strategi baik terutama dalam pemasaran hasil produknya baik melalui toko fisik maupun toko online. Setiap strategi pemasaran memiliki kelebihan dan kekurangan dalam proses pengelolaannya, terutama strategi pemasaran secara online. Pelaku UMKM kesulitan dalam mengadopsi strategi pemasaran jika hanya dilakukan secara mandiri tanpa merekrut pekerja yang ahli dalam promosi produk secara online. Sehingga, pada pengabdian masyarakat ini menjadikan WA sebagai media promosi, mengingat setiap pelaku UMKM sudah familier dan mudah memahami aplikasi yang ada di WA serta sudah adanya grup-grup jualan di WA mereka, namun mereka kurang populer dengan istilah WA Business. Melihat peluang itu, kegiatan ini akan fokus untuk melakukan sosialisasi dan bimbingan teknis penggunaan WA Business yang dilakukan secara virtual karena kegiatan ini dilakukan pada masa pandemi. Hasil dari kegiatan ini, 5 pelaku UMKM sudah memiliki WA Business dan mampu melakukan update produk dan pemasaran secara mandiri. Metode yang digunakan untuk mengetahui peningkatan pemasaran dengan menggunakan metode kuantitatif deskriptif yaitu metode penelitian menggunakan data kuantitatif dan dijabarkan secara deskriptif. Perbandingan mitra binaan yang mengikuti tutorial dan pendampingan mitra binaan sebanyak 25 orang sebelum dan sesudah mengikuti pelatihan cara penggunaan aplikasi WA Business ada penurunan dari yang sebelumnya belum paham WA Business 28% menjadi 20%, ada peningkatan pemahaman yang awalnya 29% menjadi 60% dan dari tingkat tidak paham yang sebelumnya 43% terjadi penurunan sebesar 20%, Kata kunci: UMKM, Strategi Pemasaran, WA Business

Pertumbuhan Ekonomi Indonesia: Faktor Pendorong Pada Pandemi Covid-19 Iriyadi, Iriyadi; Purba, Jan Horas Veryady
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1557

The Covid-19 pandemic has an impact on health and economic aspects. These two aspects are trade-offs with each other, so handling the health aspect also pays attention to aspects of economic growth, so that Indonesia's economic performance during the Covid-19 pandemic is well preserved. The objectives of this study were to analyze: (1) the effect of the Covid-19 pandemic and relaxation factors on public consumption, government spending, investment and net exports; (2) the effect of public consumption, government spending, investment and net exports on Indonesia's economic growth; and (3) the factors that drive economic growth during the Covid-19 pandemic in Indonesia. The analytical method used is ordinary least square, with multiple regression. The data used are secondary data, quarterly 2018-2020 quarter. The findings of this study indicate that the Covid-19 pandemic has a negative and significant effect on public consumption, investment, exports and imports. The relaxation factor has a positive effect on public consumption, government spending and net exports, but has not succeeded in creating positive investment growth. Government policies seek to strengthen people's purchasing power and strengthen the production sector. This has an impact on increasing public consumption and is a dominant factor in influencing economic growth during a pandemic. It is also appropriate because the proportion of consumption to real GDP is the largest (55.43%). The Covid-19 pandemic affected a contraction of economic growth by 2.07% and also decreased per capita income from 4,192.7 US $ (2019) to 3,911.7 US $. The handling of Covid-19 managed to overcome the worse potential (-4.58%) and kept the per capita income from falling to 3,774.4 US $. Keywords: Covid-19 pandemic, economic growth, Keynesian formula, people's purchasing power

FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.

Climate Change Disclosure Impact on Indonesian Corporate Financial Performance Iriyadi, Iriyadi; Antonio, Yovita
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.20424

This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this research. Recommendation from Task Force on Climate-Related Financial Disclosures (TCFD) are applied for content analysis to obtain CCD scores. The target population in this study is 45 best performing companies (LQ45) listed on the Indonesia Stock Exchange (IDX) that disclosed sustainability report from 2014 to 2018. The number of observations is 72 year-companies. The findings show that CCD in large companies decreases ROS and improves ROA, yet in general, the improvement occurs in the long term for ROA and sales growth after a certain level is met (U-curve). In general, providing climate-related information will eventually pay. Financial improvement of the companies has increased despite of low quality of CCD and an indication of positive customer reaction to CCD is noticeable.

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