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All Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekonam : Ekonomi, Akuntansi dan Manajemen Acman: Accounting and Management Journal Informatics Management, Engineering and Information System Journal Electronic, Business, Management and Technology Journal Majalah Bisnis & IPTEK Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Karmana, Dedi
Politeknik LP3I
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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PENGARUH KARAKTERISTIK MAHASISWA TERHADAP PENGETAHUAN PERUBAHAN STANDAR AKUNTANSI PENYAJIAN LAPORAN KEUANGAN DALAM PSAK NO 1 TAHUN 2013 DAN PRESTASI AKADEMIK AKUNTANSI KEUANGAN Dedi Karmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 2 (2017): JRAK - Juli 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh karakteristik yang terdiri dari latar belakang SMU, kemampuan Bahasa Inggris dan kemampuan matematika mahasiswa terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 Revisi 2013 yang berlaku 1 januari 2015 dan prestasi akademik akuntansi keuangan. Sampel penelitian sebanyak 157 mahasiswa prodi akuntansi di Politeknik LP3i Bandung. Data primer diperoleh melalui observasi, wawancara, dan kuesioner yang validitas dan reliabilitasnya telah diuji terlebih dahulu. Data yang didapat dianalisis dengan metode deskriptif untuk mengukur pengaruh karakteristik terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 tahun 2013 dan prestasi akademik akuntansi keuangan di Politeknik LP3I Hasil analisis deskriptif mengukur pengaruh dimensi-dimensi karakteristik terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 tahun 2013 dan prestasi akademik akuntansi keuangan di Politeknik LP3I Bandung. Hasil pengujian hipotesis dengan menggunakan analisis secara simultan dan parsial untuk mengukur pengaruh dimensi karakteristik (X1), Kemanpuan Bahasa Inggris (X2) dan Kemampuan Matematik (X3) berpengaruh tidak signifikan terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 tahun 2013 (Y1) dan berpengaruh signifikan terhadap prestasi akademik akuntansi keuangan (Y2)
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dedi Karmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 2 (2015): JRAK - Juli 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The purpose of this study to determine the effect of the independent variables simultaneously or partially on the variable Dividend Payout Ratio (DPR) and how big contribution. This is so that the company knows how dividend policy can be implemented properly. The results of this study showed all the independent variables simultaneously have a significant effect on dividend policy. Partially only variable Debt to Equity Ratio (DER), Current Ratio (CR) and Return on Assets (ROA), which has a significant effect on Dividend Payout Ratio (DPR) and the variation of all the independent variables used to explain 28.40% while the remaining variables Dividend Policy 71,60% is explained by other variables outside the model.
PENGARUH PENETAPAN HARGA, KUALITAS DAN LOKASI TERHADAP MINAT BELI MAHASISWA DI KIOS BUKU PASAR PALASARI KOTA BANDUNG Mira Ismirani Ahmar Fudsyi; Dedi Karmana; Dadad Zainal Musadad
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.535 KB) | DOI: 10.33366/ref.v8i1.1549

Abstract

This research is important because it aims to gathered information about the effect of price, quality and location on students’ buying interest at the Palasasi market in Bandung. Using quantitative method with infinite population, and using nonprobability sampling, which is accidental sampling. The data is taken from questionnaires filled out by consumers that met by chance. The analysis using multiple regression with SPSS statistics 17.0. The results of the analysis obtained buying interest as the dependent variable -0.752, the independent variable price 0.273, product quality 0.230, location 0.401 is positive. There is a significant influence in the price, production quality and location variables on buying interest in the Palasari Bandung book kiosk. Suggestion is that kiosk owners need to pay attention to consumer attitudes,provision of discounted price, placement of parking location in order to increase revenue.
Analisis Earning Per Share (EPS) Dan Net Propit Margin (NPM) Terhadap Harga Saham Dedi Karmana; Ryan Noer Sofia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The purpose of this research is to know : 1) the influence Earning Per Share (EPS), the stock price at PT. Unilever Indonesia Tbk. 2012-2018 period. 2) the influence Net Profit Margin (NPM), the stock price at PT. Unilever Indonesia Tbk. 2012-2018 period. 3)Influence Earning Per Share (EPS) and Net Profit Margin (NPM) simultaneously to the stock price on PT. Unilever Indonesia Tbk. 2012-2018 period. The method used is a quantitative method with a type of decision study approach and literature study and documentation approach. Data yang digunakan adalah data sekunder dari laporan keuangan dan/atau annual report dengan mengakses www.idx.xo.id Adapun alat analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan uji asumsi klasik dan uji hipotesis dan di analisis menggunakan aplikasi SPSS versi 25. The results showed: 1) Earning Per Share (EPS) has a significant effect on stock prices. 2) Net Profit Margin (NPM) has no significant effect on stock prices. Earning Per Share (EPS) and Net Profit Margin (NPM) have a simultaneous effect on stock prices.
ANALISIS PENERAPAN AKUNTANSI SUMBERDAYA MANUSIA DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN DAN KINERJA PERUSAHAAN Budi Lesmana; Dedi Karmana; Dadad Zainal Musadad
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.621

Abstract

Human Resource Accounting currently has not or is not even applied in conventional accounting. This is because the Statement of Financial Accounting Standards is not recognized as an asset. Even so, companies may make other reports where the objective is to recognize human resources as assets that will be presented in the balance sheet of the fixed assets group. The application of conventional accounting that has been carried out by PT PCX can be concluded that the financial performance as measured by the liquidity ratio, solvency, profitability is a different result than if the company applied Human Resource Accounting. Testing is carried out by compiling financial reports in accordance with the Human Resource Accounting concept then conducting financial analysis both on conventional and Human Resource Accounting based financial reports. From the results of this analysis that with the application of Human Resource Accounting company performance is assessed rationally and accurately because by recognizing the human resources as assets. Kata Kunci : Akuntansi Sumber Daya Manusia.
PERAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS PADA PT INTI (PERSERO) BANDUNG Dedi Karmana
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 1 (2019): Februari 2019
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.688 KB) | DOI: 10.37577/ekonam.v1i1.103

Abstract

Penelitian ini bertujuan untuk mengetahui dan mengkajiPenerapan Audit Internal Pada PT INTI (Persero),Pelaksanaan Pengendalian Intern Penerimaan Kas dan Besarnya Pengaruh Audit Internal Terhadap Pengendalian Intern Penerimaan Kas pada PT INTI (Persero).Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Hasil penelitian, diperoleh nilai rata-rata variabel X (Audit Internal) sebesar 3,40 berada pada kriteria "cukup baik" dan variabel Y (Pengendalian Intern Penerimaan Kas)" sebesar 3,34 berada pada kriteria "cukup balk". Koefisien korelasi diperoleh hubungan yang positif dan signifikan sebesar 0,828 dan termasuk dalam kategori sangat kuat. Artinya terdapat hubungan yang sangat kuat antara Audit Internal terhadap Pengendalian Intern Penerimaan Kas pads PT INTI (Persero). Koefisien determinasi sebesar 0,686 atau 68,6%. Artinya Audit Internal mempengaruhi Pengendalian Intern Penerimaan Kas Sebesar 68,4% sedangkan sisanya 31,4% dipengaruhi oleh faktor lain. Dengan demikian dapat disimpulkan bahwa hipotesi penelitian diterima yaitu "Audit Internal Berpengaruh terhadap Pengendalian Intern Penerimaan Kas".
Peran Akuntan Dengan Kompetensi Teknologi Informasi Pada UMKM Di Era Globalisasi Novianti Indah Putri; Mira Ismirani Fudsy; Dedi Karmana; Sakti Muda Nasution; Zen Munawar; Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.975

Abstract

The development of information technology demands a change in the role of accountants, which was originally only a provider of information, increasing in the role of decision makers. There are big challenges in the era of globalization such as changing patterns of competition in the business world and the development of information technology, this requires the role of accountants to be more proactive in managing the economy and finances. The key to success in facing competition in the era of globalization is the ability to innovate, adapt and implement information technology. By waging war on the possibility of obstacles and the ability to make solutions, accountants with information technology competence become an important profession in organizations. From the results of this thought, this research focuses on the function and role of accountants in micro, small and medium enterprises which ultimately contribute to the organization, and as business partners in the organization where the accountant is located.
Pengaruh Penerapan SIMDA Keuangan Terhadap Kualitas Laporan Keuangan: Studi Kasus Pada Rumah Sakit Khusus Gigi Dan Mulut Kota Bandung Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy; Budi Lesmana
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.38

Abstract

The purpose of this research are to know the application of SIMDA Finance at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city, the results of the SIMDA Financial report and how the influence of the application of SIMDA Finance to the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city. The research method used is descriptive quantitative method. Data obtained from questionnaires distributed and then processed through SPSS 25 to be tested and then presented the results of the output. After analyzing and discussing, the authors conclude that the implementation of SIMDA Finance at RSKGM is good even though there are still obstacles. The output of SIMDA Finance is complete and of high quality which contains relevant, reliable, comparable and understandable information in accordance with PP. 71 of 2010 concerning Government Accounting Standards. SIMDA Finance has a positive and significant effect on the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung City and the magnitude of the influence of SIMDA Finance on the Quality of Financial Reports is 58.3% and the remaining 41.7% is influenced by other variables outside of this study.
Akuntansi Dan Sistem Informasi Dengan Kompetensi Di Bidang Teknologi Informasi Dedi Karmana; Mira Ismirani Fudsy; Sakti Muda Nasution; Zen Munawar
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1601

Abstract

This research aims at the need for Accounting and Information Systems to be supported by an information technology basis. To implement Accounting and Information Systems on a technology basis, a user group is needed that focuses on how to learn how to implement accounting and information systems based on information technology. As well as what methods and alternatives can make its implementation easier. Specifically, researchers need to know what and how the challenges of using appropriate methodology in implementing Information Technology-based Accounting and Information Systems are in their implementation. This research is limited by providing a brief and easy to understand description of research methods, application of the method and challenges in using the method. Having literacy in the form of quotes from previous research that has applied this method will give researchers a good basic tool for evaluating the usefulness of the method. This research includes examples of several challenges that researchers will face as well as possible strategies that can be used so that the realization of the research objectives can be achieved. It is hoped that the results of the research will provide the best method that can show how technology-based accounting and information systems can be applied.
The Influence of Internal Control and Implementation of Accounting Information Systems on The Quality of Regional Government Financial Reports: Study Of Bandung City Government Regional Work Units Nasution, Sakti Muda; Karmana, Dedi; Kartikasari, Silvy; Fudsy, Mira Ismirani
Informatics Management, Engineering and Information System Journal Vol. 1 No. 2 (2023): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/imeisj.v1i2.260

Abstract

This study aims to ascertain how internal control and the use of accounting information systems affect the caliber of financial reports produced by local governments. The study's independent variables are internal control and the adoption of accounting information technology, whereas the dependent variable is the caliber of local government financial reports. Bandung City's regional government agencies (SKPD) work units make up the study's population. Employees from the Inspectorate, BPK, BPPD, Department of Communication and Information, Department of Library and Archives, Investment and Integrated Services Agency, Department of Spatial Planning and Infrastructure, and Administrative and Financial Assistant in the financial section, as well as those with decision-making authority like department heads and sub-section heads, were included in the purposive sample that was chosen using this sampling technique. Fifty respondents from these agencies were given questionnaires as part of the data collection process. Using SPSS 23.0 for Windows, multiple linear regression analysis is used in this study. The study's findings show that internal control makes up 47.2% of the total contribution to the quality of local government financial reports, which is positive and significant. Implementing accounting information systems makes up 23.6% of the total contribution and positively and significantly affects the quality of local government financial reports. Additionally, accounting information systems and internal control simultaneously impact 55.3% and 44.7%, respectively, on the caliber of local government financial reports.
Co-Authors Budi Lesmana Dadad Zainal Musadad Fudsy, Mira Ismirani Herru Soerjono karmila karmila Lesmana, Budi Mira Ismirani Fudsyi Nasution, Sakti Muda Novianti Indah Putri Rita Komalasari Ryan Noer Sofia Sakti Muda Nasution Sakti Muda Nasution Silvy Kartikasari Sri Sutjiningtyas Zen Munawar ZN, Michelle Kayla