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MODEL OF PROCEDURES CASH DISBURSEMENT SYSTEM FOR PURCHASING ASSETS IN VILLAGE ACCOUNTING SYSTEMS Khozin Arief
NATAPRAJA Vol 8, No 1 (2020): Development and Institutions
Publisher : Yogyakarta State University

This study aims to create a procedure model of cash expenditure system assets in the village accounting system to be used in villages throughout Indonesia so that the administration of village accounting can be run accountable, transparent, can be accounted for according to applicable laws. Based on the preliminary interview conducted by the researcher to the village officials, it was found that in the implementation of the procedure for issuing cash on asset purchases, procedural errors sometimes occurred in the village accounting administration due to the incomplete documentation of the procedure model. This procedural error led to irregularities in village financial managers. Therefore we need a well-documented and complete procedure for cash disbursement procedures for asset purchasing as a guideline for administering village accounting. The methodology of this research was carried out by data collection techniques through interviews, observation, and system documentation carried out in the villages of Parongpong District, West Bandung Regency, West Java Province, with stages starting from planning, surveying, analyzing and designing systems. In designing this village accounting procedure model, the author follows applicable government laws and regulations and literature studies on village accounting

EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN PENDAPATAN TRANSAKSI TOL NONTUNAI (E-TOLL) PADA PT JASA MARGA (PERSERO) TBK. CABANG PURBALEUNYI Siti Devi; Khozin Arief; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Universitas Ma'soem

PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch is a state-owned enterprise service, as enforcement and services for the toll road. In providing services that are effective, efficient, safe, comfortable, and ease the accessibility of toll roads for users, a non-cash toll payment system is implemented (e-toll). The implementation of internal control at PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch still has weaknesses, such as the placement of employees are placed unsuitable with their education and proficiency causing inefficient work. Moreover, there is no written policy on standard operating procedures regarding receipt of e-toll income and job rotation that are not routinely do so that the vulnerability of fraud occurs. This study aims to evaluate the implementation of internal control on the non-cash receipt of toll transaction procedure (e-toll) that applied by PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch. The method used in this research is descriptive analytics method by taking interviews, observation, and documentation. The analytics tool used in this study is a control matrix based on the Committee of Sponsoring Organizations.Based on the results of this research, it can be concluded that internal control on the non-cash receipt of toll transaction procedure (e-toll) at PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch has been adequate and effective.

Evaluasi Sistem Pengendalian Internal atas Sistem Pembelian Bahan Baku berdasarkan Kerangka Kerja Terintegrasi Pengendalian Internal COSO Pada PT Chitose Internasional Tbk Naura Zalfa; Khozin Arief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1312.844 KB)

This research aims to evaluate the internal control system for the raw material purchasing system based on COSO's internal control integrated framework in PT Chitose Internasional Tbk. The type of the research is a qualitative descriptive which conduct case study of company conditions by providing and describing data in general and systematically due to actual conditions based on five components of COSO’s internal control. The research data used is subject data which obtained by conduct direct interviews with the company and documentary data are obtained from company history, organizational structure, standard operational procedures, and documents used in the purchasing system. Data analysis tool used is control matrix. The result of the research showed that the internal control system for the raw material purchasing system in PT Chitose Internasional Tbk is effective and appropriate with COSO's Internal Control Integrated Framework.

Implementasi Just In Time System Dalam Meningkatkan Efisiensi Biaya Persediaan Bahan Baku Selvi Indri Susanti; Khozin Arief
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to look at the implementation of the Just In Time system in managing raw material inventory on inventory cost efficiency at the Much Desserts company. The research method used in this research is descriptive qualitative. Sources of data used are primary and secondary data sources with data collection techniques by observation, interviews, and documentation. From the results of research using the Just In Time system to control raw material inventory, it shows that there is an inventory cost efficiency of Rp3,646,429,- for raw materials for granulated sugar, whipping cream and milk with the percentage level of cost efficiency reaching 75%, 83,1%, and 75%.

Pengaruh Efektivitas dan Kontribusi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Bandung Rina Amalia Putri Wahyuni; Khozin Arief
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 research is a quantitative descriptive research. This research aims to determine the level of effectiveness and contribution of local taxes to the Local Government Revenue of Bandung District. Subjects in this research is Bandung District and Local Government Revenue in 2015-2019. This research was conducted by using quantitative methods with a descriptive approach. Sample in this research is 60 months from January 2015 to December 2019. Multiple linear regression was used in data analysis using SPSS Version 25.0. The results of this study indicate that the Effectiveness of Local Taxes (X1) partially has no significant and positive effect on local government revenue (Y). While the Local Tax Contribution (X2) is partially positive and significant effect on Local Government Revenue (Y) of 23,24%. Simultaneously the Effectiveness and Contribution of Local Taxes affect on Local Government Revenue was 25,6% while 74,4% was influenced by other causes outside this research.

Pengaruh Unsur SPIP Terhadap Penatausahaan Aset Tetap (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat) Wihelmus Freksi Kurniadi; Khozin Arief; Yanti Rufaedah
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 research aims to determine the influence of the Government's Internal Control System both simultaneously and partially through each element on the Administration of Fixed Assets. The type of research that researchers use is quantitative research. The population of this study is a Regional Device Task Force (SKPD) in West Bandung Regency with a sample of 28 SKPD consisting of the Regional Secretariat, Regional Inspectorate, 20 Agencies and 4 Agencies located in the environment of the West Bandung Regency Government office. From the results of this study, simultaneously elements of the government's internal control system (SPIP) had a positive and significant effect on the administration of fixed assets and partially controlled and monitoring activities of internal control had a positive and significant effect.

Analisis Laporan Realisasi Anggaran Untuk Mengukur Kinerja Keuangan Pada Pemerintah Kota Bandung Rizka Amanda; Khozin Arief; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the financial performance of the Bandung City Government in 2017 – 2020. The research method is used descriptive quantitative by measuring the level of financial ratios. The ratios are effectiveness, efficiency, independence, compatibility, and growth. The data obtained comes from the Bandung City Government Budget Realization Report document from 2017 - 2020. The results of the research show that the effectiveness ratio level of PAD receipts in Bandung City is quite effective, the level of efficiency ratio is still above 80% indicating that financial performance is less efficient, the level of independence ratio in a period of 4 years has decreased from delegative to participatory one, the level of compatibility ratio of the allocation of funds is still prioritizing operating expenditure over capital expenditure, the financial growth ratio rate from 2017 – 2019 experienced positive and negative growth, but growth for 2020 all aspects of APBD experienced negative growth due to the Covid-19.

Analisis Kinerja Keuangan Pada Perwakilan Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Provinsi Jawa Barat Tahun 2017-2020 Kalingga Aulia Ningrum; Khozin Arief
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.v2i3.3314

The purpose of this study was to determine the financial performance of the National Population and Family Planning Agency (BKKBN) of West Java Province for the 2017-2020 period in terms of financial performance which is useful to assist in financial management in order to achieve its targets and overcome the same obstacles every year. This study uses a quantitative descriptive research method with financial ratios as a benchmark. The financial ratios used in this study are liquidity ratios, solvency ratios, effectiveness ratios, efficiency ratios, and growth ratios. The results of this final project indicate that the financial performance of the BKKBN of West Java Province is stated to be good in terms of the liquidity ratio and stated to be very good in terms of the solvency ratio. While the financial performance of the West Java Province BKKBN seen from the effectiveness and efficiency ratios is declared less effective and efficient. Judging from the growth ratio of financial performance, it can be stated that it experienced positive growth even though it was fluctuating.

Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Muhammad Fadhil Ar'razi; Khozin Arief; Sudjana Sudjana
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.v3i2.3178

Pisang Mesir Indonesia is one of the micro, small and medium enterprises (MSMEs) which is engaged in the production and sale of packaged snacks, namely banana chips. This company has made financial records but the method used is still cash-based so it does not reflect the actual financial situation and is not in accordance with SAK EMKM. This is due to the limited knowledge of owners and employees regarding the preparation of correct financial statements and not yet aware of the existence of SAK EMKM. This study aims to assist Pisang Mesir Indonesia in compiling financial reports based on SAK EMKM. The research method used in this research is descriptive qualitative. Data collection was carried out by means of observation, interviews, and documentation.

EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN PENDAPATAN TRANSAKSI TOL NONTUNAI (E-TOLL) PADA PT JASA MARGA (PERSERO) TBK. CABANG PURBALEUNYI Siti Devi; Khozin Arief; Setiawan Setiawan
Jurnal Accounting Information System (AIMS) Vol. 2 No. 2 (2019)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v2i2.339

PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch is a state-owned enterprise service, as enforcement and services for the toll road. In providing services that are effective, efficient, safe, comfortable, and ease the accessibility of toll roads for users, a non-cash toll payment system is implemented (e-toll). The implementation of internal control at PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch still has weaknesses, such as the placement of employees are placed unsuitable with their education and proficiency causing inefficient work. Moreover, there is no written policy on standard operating procedures regarding receipt of e-toll income and job rotation that are not routinely do so that the vulnerability of fraud occurs. This study aims to evaluate the implementation of internal control on the non-cash receipt of toll transaction procedure (e-toll) that applied by PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch. The method used in this research is descriptive analytics method by taking interviews, observation, and documentation. The analytics tool used in this study is a control matrix based on the Committee of Sponsoring Organizations.Based on the results of this research, it can be concluded that internal control on the non-cash receipt of toll transaction procedure (e-toll) at PT Jasa Marga (Persero) Tbk. Purbaleunyi Branch has been adequate and effective.

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