Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

1.723

P-Index

This Author published in this journals

All Journal EKSPANSI JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik JURNAL PENGABDIAN KEPADA MASYARAKAT Vivabio : Jurnal Pengabdian Multidisiplin Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat

Hastuti Hastuti

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3510284

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Analisis Penerapan PSAK 69 atas Aset Biologis di PT Perkebunan Nusantara VIII Virlinia Restu Anggraini; Hastuti Hastuti
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Penelitian ini ditujukan untuk menganalisis penerapan PSAK 69 mengenai pengakuan, pengukuran dan pengungkapan aset biologis di PT Perkebunan Nusantara VIII pada tahun 2018 untuk komoditi kelapa sawit. Metode penelitian yang digunakan dalam penelitian ini yaitu penelitian kualitatif, sumber data yang digunakan yaitu data primer berupa hasil wawancara dan data sekunder berupa Laporan Penilaian Aset Biologis, Laporan Keuangan Pt Perkebunan Nusantara VIII. Teknik analisis data yang digunakan yaitu teknik analisis data model Miles dan Huberman yang terdiri dari periode pengumpulan, reduksi data, penyajian data dan penarikan kesimpulan/ verifikasi. Hasil penelitian ini menunjukan bahwa PT Perkebunan Nusantara VIII dalam penerapannya sudah sesuai dengan PSAK 69 Agrikultur namun terdapat perbedaan mengenai akun-akun yang digunakan dalam pencatatan aset biologis dan dengan adanya analisis ini dapat memberi kemudahan untuk entitas dalam mengoreksi akun mana saja yang harus diubah dan disesuaikan berdasarkan pengapdosia PSAK-69 agrikultur.

Penyusunan Sistem Akuntansi Pokok Pondok Pesantren Daarul Haliim Berdasarkan Pedoman Akuntansi Pesantren Sonia Mustika Munggaran; Hastuti Hastuti
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Pondok Pesantren Daarul Haliim merupakan salah satu organisasi nirlaba yang bergerak di bidang pendidikan. Pada umumnya organisasi nirlaba perlu memperhatikan laporan keuangannya untuk menilai kemampuan dalam memberikan jasa serta cara pengelola melaksanakan tanggungjawab terhadap kinerja pondok pesantren. Pondok Pesantren ini belum memiliki sistem akuntansi pokok sehingga perlu dibuat sebuah sistem akuntansi pokok yang sesuai. Penelitian ini bertujuan untuk menyusun sistem akuntansi pokok berdasarkan Pedoman Akuntansi Pesantren sehingga nantinya Pondok Pesantren ini menghasilkan laporan keuangan yang sesuai. Metode yang digunakan adalah kualitatif deskriptif dengan analisis menggunakan metode analisis Miles dan Huberman. Datayang digunakan adalah data kualitatif yang diperoleh dari wawancara, dokumentasi, dan observasi. Penelitian ini akan menghasilkan rekomendasi sistem akuntansi pokok yang terdiri dari format, jurnal, buku besar, hingga akhirnya menghasilkan sebuah laporan keuangan. Penyusunan sistem akuntansi pokok ini diharapkan dapat menjadi referensi dan meningkatkan akuntabilitas dan kinerja pondok pesantren.

Implementasi Theory of Constraints untuk Peningkatan Kapasitas Produksi dan Laba pada UMKM Teh Karya Tani Faradiza Syiam; Hastuti Hastuti
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.741 KB)

Implementasi Theory of Constraints untuk Peningkatan Kapasitas Produksi dan Laba pada UMKM Teh Karya Tani

Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Sebelum Dan Setelah Pandemi Covid-19 Muhammad Hafizh; Hastuti
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Barat Ihsan Wahyudin; Hastuti
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.137 KB)

The financial performance of local governments is a picture of the success of local governments in managing their regional finances. The purpose of this study was to determine the effect of partially and simultaneous regional original income, balance funds and capital expenditure on the financial performance of district and city local governments in West Java province. This research is a research that uses descriptive quantitative approach. The subjects in this study were 27 districts and cities in the province of West Java. The data used in this study are secondary data in the form of local government financial reports in West Java province in the 2014-2018 fiscal year obtained from the Badan Pusat Statistik and the Badan Pemeriksa Keuangan. Data analysis techniques in this study used simple linear regression analysis and multiple linear regression analysis. The results of the study showed that Original Local Government revenues had a positive and significant effect on the financial performance of local governments. Fiscal Balance Transfer have a positive and significant effect on the financial performance of local governments, Capital Expenditure hasn’t a significant positive effect on the financial performance of local governments. Simultaneously Original Local Government Revenue, Fiscal Balance Transfer and Capital Expenditure have a significant positive effect on the financial performance of local governments.

Analisis Tingkat Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Shadiya Freya Rosaline; Hastuti; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.57 KB)

The purpose of this study is to assess the maturity level of the Government Internal Control System (SPIP) at the Bandung State Polytechnic (Bandung State Polytechnic). This research is descriptive with a qualitative approach. Assessment of SPIP implementation is carried out by testing the SPIP elements, namely the control environment, risk assessment, control activities, information and communication and internal control monitoring which refers to the Regulation of the Head of BPKP Number: S-354 / SATGAS PP SPIP / 2014 concerning Guidelines for Assessment of Maturity Level Implementation of SPIP in government agencies and PP 60 of 2008 on SPIP. The research population consisted of 37 structural officers at the Bandung State Polytechnic. However, of the 37 respondents who were targeted, only 26 respondent data could be collected, because at the time of data collection it was affected by the spread of the Covid 19 virus so that the process of distributing questionnaires and data collection was hampered. Because in that period it was still in the Work From Home (WFH) period so that it affected the number of returned questionnaires. From the results of the analysis it is known that the application of SPIP at the Bandung State Polytechnic is at level 2 or at the developing level.

Pengaruh Implementasi SPIP terhadap Penatausahaan Aset Tetap serta Implikasinya pada Kualitas Laporan Keuangan Alya Dhiya Fauzan; Iyeh Supriatna; Hastuti
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.935 KB)

There are still many shortcomings in the administration of fixed assets in the West Bandung Regency Government. This will have an impact on the financial reports it produces. Therefore, supporting factors are needed so that the administration of fixed assets can run well and in accordance with applicable regulations, a Government Internal Control System (SPIP) is needed. SPIP aims to provide adequate assurance for the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study was to examine the effect of SPIP on fixed asset administration and its implications for the quality of financial Reports. The population in this study were all SKPD in the West Bandung Regency Government with a sample of 28 SKPD. Sources of data used are primary data obtained directly from the results of distributing questionnaires. The research method used is survey research with a quantitative descriptive approach. The analytical method used is path analysis and Sobel test. The results showed that directly, SPIP had a positive and significant effect on the administration of fixed assets, the administration of fixed assets had a positive and significant effect on the quality of financial reports, SPIP had a positive and significant effect on the quality of financial reports. Indirectly, SPIP has a positive and significant effect on the quality of financial reports through the administration of fixed assets.

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Nana Marliyana; Jouzar Farouq Ishak; Hastuti
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Performance Responsibility of Government Corporation is essential because it’s stated in legal basis or organizational rules, which are required to fulfill their orgainzatonal accountability with the performance stipulated in the performance-based budget. This study points to decide the impact of actualizing performance-based financial by focusing on transparancy and accountability on the performnce accountability of government agencies in West Bandung Regency SKPD. This study uses quantitative studies methods with a survey technique. The sample used in observe were 28 Regional Work Units (SKPD) in West Bandung Regency. The quantity of respondents in this observe were 53 people. In this observe, Microsoft Excel and SPSS were assisted to analyze the data. The information analysis method used on this studies is multiple linear regression. Based on the check, it is known that transparency and responsibility impact the execution responsibility of government offices in West Bandung Regency, with a large effect of 68.1%.

PELATIHAN DAN PENDAMPINGAN MANAJERIAL DAN AKUNTANSI KOPERASI BAGI KOPERASI DI WILAYAH KOTA CIMAHI Sumiyati Sumiyati; Yanti Rufaedah; Hastuti Hastuti; Benny Barnas; Riauli S. Hutapea; Rosmiati Rosmiati; Deni Mulyana
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Oktober 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i2.68

Data statistik menunjukan, dari 262 koperasi di Kota Cimahi, tidak seluruhnya aktif dan sehat. Jumlah koperasi yang melakukan RAT sejak tahun 2016 hanya sebanyak 76 koperasi dari 420 koperasi, atau sebesar 18,10%. Sementara tahun 2020 mengalami penurunan menjadi 33,67%, yaitu dari 105 koperasi menjadi 70 koperasi, sedangkan koperasi dalam kategori sehat turun sebesar 72,5%, dari 40 koperasi menjadi hanya 11 koperasi. Penurunan yang disebabkan situasi Pandemi Covid 19, diperburuk pula oleh kegagalan pengurus koperasi dalam membuat laporan keuangan sebagai acuan RAT. RAT sebagai syarat agar koperasi tetap eksis dan tidak dibubarkan, maka penanganan terhadap masalah ini harus dilakukan, antara lain melalui kegiatan pelatihan dan pendampingan. Pelatihan dan pendampingan diikuti oleh 20 peserta dari koperasi aktif yang belum melaksanakan RAT. Pelatihan dilaksanakan selama3 hari , dilanjutkan dengan pendampingan berupa konsultasi dan monitoring penyusunaan laporan keuangan selama 2 hari. Baik pelatihan maupun pendampingan dilaksanakan secara daring, dan memperlihatkan hasil yang positif.

Analisis Rasio Perputaran dan Periode Rata-Rata Pengumpulan Piutang Sebagai Dasar Penilaian Efektivitas Kebijakan Kredit PT. ISAM Ervina Inayah Zulna; Ira Novianty; Hastuti Hastuti
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.v3i2.3224

Company management needs to implement appropriate policies in order to increase company value and reach the goals. The main activity of PT. ISAM to achieve the goal is sales transactions, especially credit sales. The risk of credit sales is uncollectible receivable, so receivable control and management is needed to minimize the risk of company losses. Therefore, an effective credit policy must be implemented. The purpose of this research is to evaluate the effectiveness of PT. ISAM credit policy by comparing the analysis of the receivables turnover ratio and the average collection period with the standards policies of PT. ISAM. Receivable turnover and the average collection period of PT. ISAM has not reached the standard, which is 12 times and 30 days. So that the credit policy has not been effective. It is influenced by the low level of sales so that the receivables turnover and the average collection period are not optimal.

Co-Authors Ahmad Syarief Alya Dhiya Fauzan Arry Irawan Ayu Dwi Permatasari Barnas, Benny Deni Mulyana Endah Dwi Kusumastuti, Endah Dwi Ervina Inayah Zulna Faradiza Syiam Ihsan Wahyudin Ishak, Jouzar Farouq Ita Susanti Ita Susanti Mega Putri Utami Mia Rosmiati Mirna Rahmawanti Muhammad Hafizh Nana Marliyana Novianty, Ira Riauli Susilawaty Hutapea Shadiya Freya Rosaline Sholihati Amalia Sindy Fuji Lestari Sonia Mustika Munggaran Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Tri Murtianingsih Virlinia Restu Anggraini Yanti Rufaedah, Yanti

Title

Found 23 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 23 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 23 Documents
Search