Articles
<![CDATA[The Effect of Profitability, Solvency and Company Size On Audit Delay ]]>
<![CDATA[Vina Citra Mulyandani]]>;
<![CDATA[Yattaqi Qintha]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 12 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/comserva.v1i12.194
<![CDATA[This study aims to determine the effect of profitability, solvency and company size on audit delay in manufacturing companies listed in Indonesia Stock Exchange periode 2015-2019. Profitability measures using Return On Asset, solvency using Debt to Asset Ratio and company size using the natural logarithm of Total Asset. This type of research is quantitative research with secondary data, namely audited annual financial report and independent auditor reports from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling, with a sample of 40 companies. The data analysis technique used multiple linear regression analysis. The results of this study partially show that profitability and solvency have significant effect on audit delay, while firm size has no significant effect on audit delay. The results of this study simultaneously show that profitability, solvency, and firm size have a significant effect on audit delay.]]>
<![CDATA[PENGARUH PENERAPAN INTERNAL CONTROL DAN KOMPETENSI PENGELOLA TERHADAP EFEKTIVITAS MANAJEMEN ASET TETAP PADA PTNBH ]]>
<![CDATA[Vina citra Mulyandani]]>
<![CDATA[ Accounthink Vol 6 No 01 (2021): Maret 2021 ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui Pengaruh Penerapan internal control Dan Kompetensi Pengelola Aset Tetap Terhadap Efektivitas Manajemen Aset Tetap Pada PTNBH. Populasi dalam penelitian ini adalah perguruan tinggi negeri berbadan hukum di Indonesia. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Dari hasil penelitian diperoleh kesimpulan bahwa secara parsial Penerapan internal control berpengaruh positif terhadap efektivitas manajemen aset tetap, kompetensi pengelola berpengaruh positif terhadap efektivitas manajemen aset tetap, dan secara simultan variabel Penerapan internal control dan kompetensi pengelola berpengaruh positif signifikan terhadap efektivitas manajemen aset tetap.]]>
<![CDATA[Analisis Efektivitas Dan Efisiensi Anggaran Belanja Langsung Perwakilan Badan Kependudukan Dan Keluarga Berencana Nasional Provinsi Jawa Barat Tahun Anggaran 2016-2020 ]]>
<![CDATA[Nadia Resti Oktaviani]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i2.3219
<![CDATA[In the Representatives of BKKBN of West Java Province as one of the government's institutions that uses funds from the public sector in carrying out its programs and hopes that all activities are following the criteria for efficiency in the use of resources and effective in achieving the goals/targets that had been established. The purpose of this study discusses the level of effectiveness and efficiency of Direct expenditure budget in the Representatives of BKKBN of West Java Province. The method used is quantitative descriptive, namely by analyzing data targets, budget realization and direct expenditure budget realization for 2016-2020. The criteria of effectiveness and efficiency in Direct expenditure budget of the Representatives of BKKBN of West Java Province is varied, the average level of effectiveness is 83.58%, which shows the criteria obtained are quite effective and the average level of efficiency is 77.28%, which shows the criteria obtained are efficient.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Edward Konveksi) ]]>
<![CDATA[Rizky Cahya Maulana]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3267
<![CDATA[Micro Small and Medium Enterprises (MSMEs) in Indonesia have a significant role in building the country's economy. But until now there are still many MSMEs that are difficult to grow their business. One of the contributing factors is that there are still many MSMEs who do not realize the importance of compiling financial statements as a tool to measure the company's performance and as a matter of consideration in making decisions. This research is aimed at MSMEs who have not made financial statements. MSMEs Edward Konveksi is one of the convection companies that has not yet made financial statements. The purpose of this research is to find out the financial records that have been done Edward Konveksi, and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, observations and documentation. This research shows that MSMEs Edward Konveksi have not made financial records and have not compiled financial statements based on SAK EMKM.]]>
<![CDATA[Analisis Faktor-Faktor Penyebab Keterlambatan Penyerapan Anggaran (Studi Kasus Pada Balai Besar Wilayah Sungai Citarum Kementerian PUPR) ]]>
<![CDATA[Syafira Rizka Nurwidya]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Central government spending is the largest component in terms of state spending and has an important role in determining national output. Ideally, the increase in state expenditure can follow a responsive absorption pattern both in central government spending and for transfers to regions. The absorption of the accumulated budget at the end of the year indicates that budget execution is not yet optimal. Fiscal year 2018 in Balai Besar Wilayah Sungai Citarum (BBWS Citarum) not performed optimally. The delay in budget absences is too high at Balai Besar Wilayah Sungai Citarum (BBWS Citarum). This study aims to analyze the factors that cause budget shortages at Balai Besar Wilayah Sungai Citarum (BBWS Citarum) for the 2018 fiscal year. This research uses a credibility test with triangulation techniques. The research method used is a qualitative method. The results shows that the budget allocation in the 2018 fiscal year was caused by four factors, namely planning, implementation, human resources, and goods / services procurement.]]>
<![CDATA[Pengaruh Intellectual Capital terhadap Produktivitas Kerja Pegawai ]]>
<![CDATA[Mochamad Firmanudin]]>;
<![CDATA[Sudradjat]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[This research was conducted to analyze and prove the effect of intellectual capital on employee work productivity. This research was conducted at the local government of West Bandung Regency. This type of research is a quantitative study, using primary data by distributing questionnaires to financial employees. Respondents in this study were 96 respondents from 27 work units in the local government of West Bandung Regency. The sampling technique used was purposive sampling method in which the respondents who filled out the questionnaire had certain criteria, then the respondents in this study were kept secret so that the respondents could really fill in. The data analysis technique used is simple linear regression and statistical analysis was carried out using the IBM SPSS version 25.0 application. The results of this study indicate that intellectual capital has a positive and significant effect on employee work productivity by 53.5%.]]>
<![CDATA[Pengaruh Implementasi Sistem Pengendalian Internal Pemerintah (SPIP) Terhadap Pengamanan Aset Tetap (Studi Kasus Pada Pemerintah Kabupaten Bekasi) ]]>
<![CDATA[Deiana Suherlan]]>;
<![CDATA[Vina Citra Mulyandani]]>;
<![CDATA[Vita Citra]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v2i3.4131
<![CDATA[Fixed assets have a significant value in the Financial Statements and also can assist the government's operational activities in serving the community. The importance of these fixed assets shows that the security of fixed assets should be the main concern that must be pursued. Unfortunately, what happened in Bekasi regency government is not so. The findings of the Supreme Audit Agency in the Inspection Result Report for Bekasi Regency in 2020 show that there are still many unsafe fixed assets, such as fixed assets in the form of land that have not been supported by ownership certificates, recording of fixed assets that have not been good and the use of fixed assets that irresponsible. Therefore, to ensure asset security is required of the Government's Internal Control System. This research aims to determine the influence of the Government Internal Control System on the securing of fixed assets in the Bekasi Regency government. The research method used is descriptive quantitative method. The population in this study is the Regional Government Work Unit in the Bekasi Regency government, with the research sample being 32 Regional Apparatus Work Units and the number of respondents as many as 64 employees. Sources of data obtained from primary and secondary data. The data analysis method used a simple linear regression test with SPSS tools.]]>
<![CDATA[Analisis Perbandingan Profitabilitas Terhadap Nilai Perusahaan Sebelum Dan Selama Pandemi Covid-19 Pada Industri Makanan Dan Minuman Yang Terdaftar Di BEI ]]>
<![CDATA[Haliza Hafiz]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i3.4013
<![CDATA[This study aims to analyze the effect of profitability on company value before and during the covid-19 pandemic and compare profitability and company value before the covid-19 pandemic and during the covid-19 pandemic in food and beverage sector companies listed on the IDX for the period 2018-2021. The research method used is simple linear regression analysis and t test to analyze the effect of profitability on company value as well as paired sampled t test and Wilcoxon signed rank test for comparative analysis. The results of this study indicate that profitability has a positive effect on company value in the period before the covid-19 pandemic, and has a positive effect during the pandemic. Meanwhile, the comparative analysis shows that profitability has no difference before and during the covid-19 pandemic, but company value has differences before and during the covid-19 pandemic.]]>
<![CDATA[Pengaruh Penerapan E-Procurement dan Kompetensi Pegawai Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa ]]>
<![CDATA[Affillah Syayyid Kholby]]>;
<![CDATA[Vina Citra Mulyandani]]>;
<![CDATA[Rendra Trisyanto Surya]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.4141
<![CDATA[Abstract: Procurement of government goods and services in the traditional way is known to have many loopholes for unscrupulous persons to commit fraud. To overcome this, the government innovates the e-procurement system. The E-procurement system cannot stand alone in preventing fraud, there must be other components such as human beings who have competence in conducting procurement. Although innovations have been made, fraud in goods and services is still common in the government, especially in South Tangerang City. This quantitative research using multiple linear regression was conducted to determine how much influence e-procurement and human resource competence have on the prevention of fraud in government goods and services in South Tangerang City. The results of this study indicate that the application of e-procurement and employee competence has a positive effect partially, and simultaneously has an effect on preventing fraud in goods and services.]]>
<![CDATA[ANALISIS DETERMINAN PENGUNGKAPAN INFORMASI LINGKUNGAN MENGGUNAKAN VOLUNTARY DISCLOSURE THEORY: KOMPARASI PADA INDUSTRI YANG BERBEDA ]]>
<![CDATA[Dian Imanina Burhany]]>;
<![CDATA[Arif Afriady]]>;
<![CDATA[Vina Citra Mulyandani]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i3.y2022.p316-337
<![CDATA[This study aims to determine whether there are differences in the environmental information disclosure in different industries and whether environmental performance and profitability are determinants of environmental information disclosure in different industries, namely environmentally sensitive industries and environmentally insensitive industries. This research is comparative and quantitative research. The research sample is companies listed on the Indonesia Stock Exchange that publish sustainability report and annual report year 2021 and participate in PROPER period 2020d. The research model is analyzed and tested using difference test and Partial Least Square with the Structural Equation Model (PLS-SEM). Research data is secondary data sourced from company sustainability reports and annual reports as well as PROPER publication by the Ministry of Environment and Forestry. Study results found that there is no difference in environmental information disclosure in different industries, environmental performance is a determinant that has a positive effect on environmental information disclosure in environmentally sensitive industries, environmental performance is not a determinant of environmental information disclosure in environmentally insensitive industries, profitability is a determinant that has a negative effect on environmental information disclosure in environmentally sensitive industries, and profitability is a determinant that has a negative effect on environmental information disclosure in environmentally insensitive industries.]]>
