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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi West Science Accounting and Finance
Ihsan Nasihin
Universitas Buana Perjuangan Karawang
Computer Science & IT Economics, Econometrics & Finance

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The Implementation Of The Village Government's Internal Control System Through Independent Learning Programs: Integrated Independent Campuses Meliana Puspitasari; Ihsan Nasihin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.94

Abstract

This study aims to propose a scheme for implementing an internal control system in the Village Government with the concept of an independent campus. The research method used is qualitative research with a literature review approach. The data used in this study are primary data and secondary data, with data collection techniques using literature and documentation. The data analysis technique used is qualitative data analysis by carrying out three stages of data analysis, namely data reduction, data display and conclusion and verifying. The results of the study illustrate that the implementation of the Village Government Internal Control System through the policy of independent learning: an Integrated independent campus and encourages the Contribution of the Role of Higher Education through a continuous Research Scheme. The integration model that uses several steps, namely literary research, campus collaboration with stakeholders, pilot projects to achieve the objectives of effective village government operations, produce reliable reporting (reliable bias), safeguard village assets, comply with statutory regulations and become input for drafting regulations. area of ​​the Village Government's internal control system
Rantai Pasokan Dalam Strategi Sektor Wisata Kabupaten Karawang Untuk Meningkatkan Pendapatan Asli Daerah: Rantai Pasokan Ihsan Nasihin; Rieke Retnosary
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1439

Abstract

Karawang Regency has quite a number of tourist destinations that can be visited by local and foreign tourists (foreign tourists). With so many tourists visiting, it will have a positive impact on the region as local revenue (PAD) or gross domestic product (GDP) and has a target of being able to increase benefits for the community, one of which is increasing job opportunities for local residents. The research method that will be used in this study is a qualitative method with an interpretive research paradigm and a case study approach, in obtaining data using interviews, observation and documentation. Data analysis that will be used in this study is triangulation using primary data and secondary data. The results of this study are that the Karawang Regency government can implement and develop the tourism sector supply chain with the Pentahelix concept, where the Pentahelix concept has three developments, namely the first accessibility related to access to tourist destination locations, the second amenity functions to maintain and improve facilities and infrastructure in the tourist destination environment, and the three attractions that focus on activities or new rides in tourist areas
Pengaruh Literasi Keuangan, Pemanfaatan Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM Kiki Rizkiya Amalia Lubis; Rohma Septiawati; Ihsan Nasihin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7461

Abstract

Micro, Small and Medium Enterprises (SMEs) are important in the economic growth of a country. In recent years, UMKM at Karawang Base has faced various challenges and changes including low financial literacy, lack of understanding of basic financial concepts such as budget, investment, and long-term planning. difficulty adopting information technology due to limited access and limited understanding of its benefits to operational efficiency and marketing. UMKM's financial management is inefficient, including the difficulty of compiling accurate and regular financial reports, hindering proper analysis and decision-making. Using accounting information systems is important in improving UMKM performance, helping to collect, manage, and analyze financial data efficiently. This research is done using quantitative methods. The sample consisted of 249 UMKMs at Karawang Base District, which were selected through purposive sampling. SmartPLS software is used to test research data using structural equation models. The results of this study concluded that Financial Literacy had no significant impact on UMKM performance with P values 0.103, whereas Information Systems and Accounting Information System Usage had a positive and significant impact with P Values 0,000. Keywords: Financial literacy, UMKM performance, accounting information systems, use of information technology
The Influence of Eco-Control, Company Size, Environmental Performance on Sustainability Reporting Disclosure : Case Study on Agricultural Sector Companies listed on the Indonesia Stock Exchange for the period 2018-2022 Nuraeni Nuraeni; Fista Apriani Sujaya; Ihsan Nasihin
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.960

Abstract

Sustainability reporting in Indonesia has become a mandatory report published by financial institutions and public companies listed on the Indonesia Stock Exchange. Obligations related to sustainability reporting refer to Statement of Financial Accounting Standards (PSAK) No.1 Revised 2019, namely that companies are required to disclose additional reports related to environmental life. Under the Global Reporting Initiative (GRI) 2021 standards, the information on a company's applicant list can build stakeholder trust, maintain reputation, increase company value and demonstrate company accountability. Factors that can encourage disclosure of sustainability reporting are Eco-control, company size and environmental performance. One industry that is closely related to the environment and natural resources is the agricultural industry, apart from having a positive impact, there are also negative impacts that also cause harm to the environment. The sample in this research is agricultural sector companies listed on the IDX for 2018-2022. The research uses multiple linear analysis methods with SPSS 23 statistical software. After testing the hypothesis, the results obtained are that Eco-control has a positive influence on sustainability reporting disclosures, while the company size variable has no influence on sustainability reporting disclosures, starting with the environmental performance variable. .
Pengaruh Profitabilitas dan Kebijakan Dividen Dalam Menentukan Harga Saham di Bursa Efek Indonesia Ihsan Nasihin; Dian Purwandari; Hendri Nur Andriansyah; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9899

Abstract

penelitian ini bertujuan dalam rangka mencari pengaruh profitabilitas dan kebijakan dividen kepada harga saham pertambangan di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan menggunakan metode purposive sampling dalam pengambilan sampel untuk saham pada sektor pertambangan yang tergabung dalam indeks IDXHIDIV20 di BEI periode 2020-2022. Berdasarkan metode purposive sampling maka didapatkan sampel dalam penelitian ini, dengan kode emiten saham pertambangan yang terpilih adalah ADARO, ANTM, BSSR, ITMG, dan PTBA. Pada penelitian ini, harga saham menjadi variabel terikat, sedangkan profitabilitas dan kebijakan dividen menjadi variabel bebas. Data dianalisis dengan menggunakan analisa regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa kebijakan dividen memiliki pengaruh terhadap harga saham, sedangkan profitabiltas tidak memiliki pengaruh terhadap harga saham.
Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen Dan Green Accounting Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderating Richa Amalia Putri; Carolyn Lukita Sembiring; Ihsan Nasihin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11697

Abstract

Perusahaan pertambangan di indonesia mengalami penurunan pada nilai Effective Tax Rate pada tahun 2021. Rasio nilai ETR antara 0-1, maka makin mendekati 0 atau semakin kecil menampilkan kecenderungan perusahaan terlibat dalam praktik penghindaran pajak. Oleh karena itu, penelitian ini melakukan uji sejumlah variabel yang dianggap memberi dampak penghindaran pajak anatara lain; dewan komisaris independen, kepemilikan institusional, green accounting pada penghindaran pajak dengan ukuran perusahaan selaku variabel moderasi pada perusahaan pertambangan yang terdata di BEI pada tahun 2019-2022. Penelitian ini memakai data sekunder dengan teknik pengumpulan data mengunduh laporan tahunan dari situs resmi perusahaan atau dari BEI yaitu www.idx.co.id serta penilaian PROPER yang di peroleh dari https://proper.menlhk.go.id. Total sampel yang dipakai yakni 100 sampel dari 25 yang dipilih menggunakan metode purposive sampling. Analisis data dilaksanakan memakai PLS dan menggunakan aplikasi Smart PLS versi 3.0. Temuan dari penelitian ini menampilkan yakni kepemilikan institusional serta dewan komisaris memberi dampak signifikan pada penghindaran pajak, green accounting tidak memberikan dampak signifikan pada penghindaran pajak. Dilihat dari penelitian ini kepemilikan institusional yang dilakukan moderasi oleh ukuran perusahaan memberikan dampak signifikan pada penghindaran pajak, beda dengan dewan komisaris serta green accounting yang tidak memberikan dampak signifikan pada penghindaran pajak.
Co-Authors Ade Trisyanto Dian Purwandari Fista Apriani Sujaya Hendri Nur Andriansyah Kiki Rizkiya Amalia Lubis Lukita, Carolyn Meliana Puspitasari Nuraeni Nuraeni Richa Amalia Putri Rieke Retnosary Rohma Septiawati