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All Journal EKSPANSI Sebatik JRA: Jurnal Riset Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Vivabio : Jurnal Pengabdian Multidisiplin Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat

Yanti Rufaedah, Yanti

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3574871

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 Mechanical Engineering Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document

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Pelaksanaan Audit Manajemen terhadap Divisi Produksi untuk Mengevaluasi Penerapan Metode Produksi Baru (Studi Kasus: PT Shafira Laras Persada) Nada Gerandini; Yanti Rufaedah
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 bertujuan untuk menunjukkan pelaksanaan audit manajemen dalam mengukur efektivitas dan efisiensi penerapan metode produksi yang baru Divisi Produksi PT Shafira Laras Persada pada tahun 2020. Jenis penelitian ini ialah deskriptif kualitatif dengan menjabarkan criteria, causes, dan effect mengenai aktivitas pada fungsi tersebut untuk memberikan rekomendasi perbaikan kinerja fungsi tersebut agar berjalan efektif dan efisien. Jenis data yang digunakan yakni data primer yang diperoleh melalui wawancara mendalam dengan pihak yang bertanggung jawab pada fungsi tersebut, serta data sekunder berupa dokumentasi perusahaan, seperti kebijakan produksi, struktur organisasi, jobdesc, flowchart, data produksi, dan studi literatur. Data di analisis menggunakan Milles and Huberman Approach meliputi data reduction, serta data display yang ditunjukkan dengan deskripsi cause-effect. Uji validitas dan reabilitas dilakukan dengan cara triangulasi yaitu mencocokan hasil wawancara, dokumentasi, serta studi literatur. Hasil penelitian menunjukan penerapan metode produksibaru sudah meningkatkan efektivitas volume dan efisiensi harga pokok produksi. Di sisi lain penerapan ini belum dapat beradaptasi secara keseluruhan sehingga, terjadi inefektivitas pada pemenuhan jadwal produksi. Dalam penerapan tersebut, perusahaan perlu melaksanakan kebijakan dan jadwal produksi yang telah dimiliki perusahaan, meningkatkan pengendalian manajemen atas sumber daya manusia perusahaan, serta melibatkan internal audit dalam mengevaluasi kinerja proses dan kualitas produk di Divisi Produksi.

Pengaruh Kondisi Keuangan, Opini Audit Tahun Sebelumnya, dan Opinion Shopping Terhadap Opini Audit Going Concern Dhinar Yasminia Utami; Yanti Rufaedah
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 (360.832 KB)

Pengaruh Kondisi Keuangan, Opini Audit Tahun Sebelumnya, dan Opinion Shopping Terhadap Opini Audit Going Concern

Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Fungsi Penjualan di Saat Wabah Virus Corona Syalsa Pramudi Efendi Putri; Yanti Rufaedah
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.479 KB)

The purpose of this study was to deterrnine operational audit, analyze findings and provide recornrnendations, and rneasure the effectiveness and efficiency of the sales function at PT Falmaco arnidst rhe corona virus disease. This type of research is a descriptive study with a qualitative approach. This study uses data collection techniques by rneans of interviews, observation, and docurnentation. The results of the operational audit at PT Falmaco were quite effective and efficient because there is an increase in sales every rnonth accornpanied by an increase in sales cost efficiency. However, the increase in sales arnid the corona virus disease cannot be fully handled by the cornpany due to lirnited hurnan resources, distance, and tirne. As a results, cornpanies need to face and overcorne problerns related to the potential for lost revenue.

Evaluasi Sistem Pengendalian Intern Pemberian Pinjaman Anggota Pada Unit Simpan Pinjam Koperasi Peternak Sapi Bandung Utara Lembang Yuni Kusumawati; Yanti Rufaedah
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to evaluate the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang. The research method used is descriptive qualitative analysis method with data analysis tool in the form of control matrix. The technique used in data collection is interviews and documentation, and is strengthened by a questionnaire containing questions that refer to the internal control component according to COSO. The results showed that the implementation of the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang, had fulfilled the internal control objectives based on COSO but was still not optimal because there were several control elements that had not been implemented which had a significant impact, namely elements on the environmental control component, risk assessment, and control activities.

Pengaruh Unsur SPIP Terhadap Penatausahaan Aset Tetap (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat) Wihelmus Freksi Kurniadi; Khozin Arief; Yanti Rufaedah
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 (798.385 KB)

This research aims to determine the influence of the Government's Internal Control System both simultaneously and partially through each element on the Administration of Fixed Assets. The type of research that researchers use is quantitative research. The population of this study is a Regional Device Task Force (SKPD) in West Bandung Regency with a sample of 28 SKPD consisting of the Regional Secretariat, Regional Inspectorate, 20 Agencies and 4 Agencies located in the environment of the West Bandung Regency Government office. From the results of this study, simultaneously elements of the government's internal control system (SPIP) had a positive and significant effect on the administration of fixed assets and partially controlled and monitoring activities of internal control had a positive and significant effect.

Analisis Faktor-Faktor Yang Memengaruhi Fraud Pengadaan Barang dan Jasa Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur Zyah Syahira Mubarok; Darya Setia Nugraha; Yanti Rufaedah
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Fraud is an action that is very determental and can affect the sustainability of the economy. Procurement of goods and services is the largest sector for fraud case in Indonesia, especially in corruption case. Procurement of goods and services becomes an occasion for fraudster to commit fraud. Fraud on the procurement of goods and services begins with planning and budgeting. This research was conducted on the factors that led to the occurance of corruption, especially in the procurement of goods and services. The research are use with qualitative analysis. The qualitative analysis is carried out by descriptive, type of research, where this research describes a phenomenon by describing the variables with research problem. The object of this research is the Regional Government of Cianjur Regency which aims to determine the factors that influence fraud in the procurement of goods/services. Data collection techniques are applied in the form of interviews to predetermined data source. The data analysis techniques used by research were data reduction, data display, data analysis, conclusion, and verification. The result of the research conducted showed that arrogance, opportunity, competence, and rationalization did not affected the existence of fraud in the procurement of goods/services in Regional Government of Cianjur Regency. Meanwhile, pressure affects the occurance of human errors in the procurement of goods/services for Regional Government of Cianjur Regency.

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.

Pengaruh Covid 19 Terhadap Tingkat Kesehatan Koperasi Simpan Pinjam Sumiyati Sumiyati; Sulistia Suwondo; Yanti Rufaedah; Muhammad Jiddan Zamhar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2318

This study aims to determine the health level of cooperatives, in Koperasi Keluarga Besar Dispenda Provinsi Jawa Barat (KKBD) for the 2019-2020 period when the covid 19 pandemic occurred, in terms of seven aspects of the assessment, namely, aspects of capital, quality of productive assets, management, liquidity, efficiency, independence and growth and identity of cooperatives. This research is a descriptive evaluative research, with primary and secondary data sources. The data analysis technique used is collected through interviews and financial statement documents such as: balance sheet, report on calculation of operating results (PHU) and report on remaining operating results (SHU). In relation to cooperative health, the savings and loan business health model is used which refers to Ministerial Regulation No.14/Per/M.KUKM/XII/2009. The results of this study indicate that the West Java Province KKBD in terms of the aspect of capital quality obtained a perfect score in 2019 and 2020 with a score of 12, so it is included in the category or predicate Healthy. For the aspect of earning asset quality, it obtained an average score from 2019 to 2020 with an average score of 16, so that the quality aspect of earning assets is under supervision. Judging from the quality of management obtained an average score of 13.6, so that the management aspect is categorized as healthy. Judging from the quality aspect of efficiency, it obtained an average score of 5, so it was categorized in special supervision. For the quality of liquidity obtained an average score of 5.625, so it is categorized under special supervision. For the aspect of independence and cooperative growth, it obtained an average score of 4.5, so it was categorized under special supervision. Meanwhile, the cooperative's identity quality has an average score of 4.375, so it is categorized under special supervision.

Pengaruh Pemutihan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Pajak Kendaraan Bermotor Di Provinsi Jawa Barat Periode 2019-2020 Fachrel Ichlas; Lili Indrawati; Yanti Rufaedah
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.4129

This a study was conducted to measure how much influence there is in the implementation of the motor vehicle tax whitening program on motor vehicle tax receipts at the Regional Revenue Agency of West Java Province in 2019-2020. The analysis method uses classical assumption test, simple regression analysis, and hypothesis testing. Analysis of the processed data using the SPSS version 25.0 application. This study results that the abolition of motor vehicle tax has a significant effect on motor vehicle tax revenues. The magnitude of the effect of whitening motor vehicle taxes on motor vehicle tax revenues is 90%, while the remaining 10%’is influenced by other variables or factors not examined in this study.

Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Pengelolaan Investasi Pada Dana Pensiun INTI Fitria Amelia Kurniawan; Yanti Rufaedah; Dian Imanina Burhany
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.v3i2.3234

This study aims to determine the implementation of operational audits and measure the effectiveness and efficiency of investment management at the INTI Pension Fund. The research method is a qualitative descriptive method with data collection techniques carried out, namely documentation, interviews and observation techniques. Through this study, the authors conducted an operational audit with secondary data in the form of Investment Reports and INTI Pension Fund Financial Statements that had been audited from 2016 to 2020. As a result of the operational audit show that investment management in the INTI Pension Fund is in accordance with the Investment Directive, but still has several weaknesses. It can be concluded that investment management has not been effective in 2018-2020 because the rate of return on investment or ROI has not reached the target set in the Investment Direction, which is 7.43%, 6.68% and 7.68% while it should be 9%.

Co-Authors Ahmad Syarief, Ahmad Alya Rihhadatulaisy Mufidah Annisya Nurul Ashila Arief, Khozin Aris Dwiyanto Arvin, Amanda Thalia Arwan Gunawan Barnas, Benny Cecilia Lelly Kewo Dahtiah, Neneng Darya Setia Nugraha Deni Mulyana Dhinar Yasminia Utami Dian Imanina Burhany Endang Habinudin Fachrel Ichlas Fatmi Hediani Fikriania Nurkhafifah Iswanto Fitria Amelia Kurniawan Gina Siti Nur Afiah Hadiani, Fatmi Hastuti Hastuti Hastuti Hastuti Ishak, Jouzar Farouq Ita Susanti Kholifah, Nabillah Nur Khozin Arief Kurniawan Saputra Lili Indrawati Melly Meliani Mia Rosmiati Mochamad Umar Mai Muhammad Jiddan Zamhar Mulyandani, Vina citra Nada Gerandini Putra, Sugih Sutrisno Raisa Anggita Pratami Ramadhanti, Suci Andini Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rochendi, Hendi Siti Andini Safitri Sri Murniati Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Syalsa Pramudi Efendi Putri Utari, Sherina Putri Wihelmus Freksi Kurniadi Yuni Kusumawati Zyah Syahira Mubarok

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