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All Journal JAKPI Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Riset Akuntansi Politala Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi
Barus, Irene Sukma Lestari
Universitas Widyatama
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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APAKAH MANAJEMEN LABA MERUPAKAN VARIABEL INTERVENING (UNIT ANALISIS PERUSAHAAN PERTAMBANGAN BEI PERIODE 2012-2015) Irene Sukma Lestari Barus; Tetty Lasniroha Sarumpaet; renny maisyarah; Edrida Pulungan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 01 (2018): Jakpi Vol 06 No 01 Edisi April 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i01.11164

Abstract

This research is motivated by coal price weakened slightly in the last 3 months. Based on data from the Ministry of Energy and Mineral Resources, the price of coal in March 2017 declined as well as the coordinator of the alleged manipulation of sales reports occurred PT Kaltim Prima Coal (KPC), PT Arutmin Indonesia (Arutmin), and the two companies, PT Bumi Resources Tbk Earth) between 2003-2008, while according to the Futures Trading Supervisory Agency, coal prices continue to tend to decline since November 2011 until now. Coal prices in the first three months, lower than the price in the same period last year while coal production in the period January - March 2012 actually increased high. The research data is panel data obtained from Indonesia Stock Exchange Period 2012 – 2015 which using purposive sampling and analyzed by path analysisand Eviews 9.0 program. The study aims to know that earnings management is an intervening variable that connects the leverage with the quality of profit. The result of analysis shows that earnings management is intervening variable to earnings quality but to leverage is not an intervening at Mining Company registered in BEI period 2012-2015.
Pencatatan dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Tahun 2018 Pada UKM Sektor Perdagangan di Kabupaten Bandung Irene Sukma Lestari Barus; Harry Suharman
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.9104

Abstract

ABSTRACTThis research contributes to the Small and Medium Enterprises in recording business transactions using the Small and Medium Entity Financial Accounting Standards (SAK EMKM) in 2018. Financial statements are made in the form of a Balance Sheet, Income Statement and Notes to Financial Statements . This is a qualitative study conducted to MSEs in Bandung Regency. Sources data from Interview Unstructure and Focus Gorup Discussion. The recording system that has been conducted generally uses a cash basis rather than an accrual basis. The results of this study propose that the recording system carried out consists of a periodic system and an accrual-based pepertual system. 
PENERAPAN ABC SYSTEM UNTUK PENENTUAN HARGA POKOK PRODUKSI USAHA PETERNAKAN SAPI PERAH DI INDONESIA Rachmat Hidayat; Irene Sukma Lestari Barus; Rudy Lizwaril; Rima Rachmawati; Andry Arifian Rachman; Mirna Dianita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12579

Abstract

Kegiatan ini bertujuan untuk melakukan pembinaan melalui program Pengabdian kepada Masyarakat (PkM) yang merupakan bagian dari Tri dharma Perguruan Tinggi sebagai mana diatur dalam Undang – undang Nomor 12 Tahun 2012 tentang Perguruan Tinggi. Tujuan PkM untuk memajukan kesejahteraan peternak dan mencerdaskan kehidupan peternak melalui peningkatan peran perguruan tinggi dalam pengembangan kegiatan usahanya. Pengabdian kepada masyarakat ini merupakan kegiatan civitas akademika – dosen dan mahasiswa - dalam mengamalkan dan mempraktikkan ilmu pengetahuan dan teknologi melalui kegiatan penerapan ABC System dalam penentuan harga pokok produksi pada usaha peternakan sapi perah di Indonesia. Pelaksanaan PkM ini menggunakan metode ceramah dengan pendekatan studi kasus. Hasil PkM menunjukkan bahwa para peternak dapat menerapkan metode ABC System dalam penentuan harga pokok dengan cara dibimbing oleh para dosen. Peternak juga sudah punya gambaran yang lebih baik tentang komponen-komponen penentuan harga pokok.
TAX PAYER COMPLIANCE OF TWO-WHEEL VEHICLE OWNERS BASED ON EDUCATION AND WORK TYPE Rachmat Hidayat; Mirna Dianita; Irene Sukma Lestari Barus; Rudy Lizwaril; Rima Rachmawati; Andry Arifian Rachman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The study aimed to determine the effect of level of education, type of work, and the interaction (joint effect) of education and employment on taxpayer compliance Researchers conducted semi-structured interviews. with 100 Bandung residents who work or do business in the districts: Cibeunying Kidul, Cibenying Kaler, and Kiaracondong. The interview guide consists of educational statements and work compliance. Education and work are the independent variables and the dependent variable is compliance. Data analysis using two-way ANOVA Research results: High school education (31), D3 (25), S1 (44), online motorcycle taxi driver jobs (62), MSME (24), and civil servants (14). Respondents were dominated by undergraduate education (44%) and motorcycle taxi drivers (62%). S1 Education has the most influence on compliance. The average adherence to SMA and D3 education is not different, but The average S1 compliance is different from SMA and D3. The average compliance of MSME workers and OJOL drivers is not different, but the average PNS compliance is different from that of MSMEs and online motorcycle taxi drivers. There is an interaction between education and work on compliance.
Pengaruh PAD (Pendapatan Asli Daerah), Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Bandung Barat Tahun Anggaran 2012-2019 Nova Rustiyani; Irene Sukma Lestari Barus
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.167

Abstract

This study will examine the effect of Regional Original Income, Balanced Funds, and Capital Expenditures on the financial performance of the West Bandung Regency Regional Government from the 2012 to 2019 fiscal year. The method of choice is scientific investigation using secondary data (time series data) collected over eight years in one location. Eviews Version 10 serves as a testing tool for error correction model (ECM) regression analysis. The findings of this study illustrate how Regional Original Income, Equalization Fund, and Capital Expenditure together affect Financial Performance and partially Regional Original Income does not have a significant effect on Financial Performance, Balance Fund has a significant positive effect on Financial Performance, and Capital Expenditure does not have a significant effect on Financial Performance.
Co-Authors Andry Arifian Rachman Edrida Pulungan Harry Suharman Mirna Dianita Nova Rustiyani Rachmat Hidayat Renny Maisyarah Rima Rachmawati Rudy Lizwaril Tetty Lasniroha Sarumpaet