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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
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The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement Yanti Rufaedah; Sugih Sutrisno Putra; Fatmi Hadiani
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4904

Abstract

Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization of Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data in the form of a questionnaire as an instrument in data collection. Respondents in this study was selected using the convenience sampling method, because it has been determined by KAP. Questionnaire distributed to 60 auditors from 16 KAPs, but only 51 questionnaires were returned and 46 questionnaires were processed. Data analysis using the PLS Method. The results of the study show that there is an attitude of professional skepticism Auditors and Utilization of Information Technology in KAP Bandung City have a significant positive effect on Detection of Financial Statement Fraud, either partially or simultaneously. Keywords: Auditor Professional Skepticism, Utilization of Information Technology, Fraud Detection Financial statements
Analisis Efektivitas Penerapan Sistem Pengendalian Intern Pemerintah Guna Peningkatan Kinerja Instansi Pemerintah pada Inspektorat Daerah Kabupaten Garut Alya Rihhadatulaisy Mufidah; Yanti Rufaedah; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4124

Abstract

This study aims to determine whether the application of the Government Internal Control System at the Regional Inspectorate of Garut Regency is effective in supporting agency performance. The more effective the implementation of the internal control system, the better the performance of government agencies. The method used in this research is qualitative method. by using primary data in the form of interviews with sources from the Regional Inspectorate of Garut Regency and secondary data in the form of relevant documentation. Test the validity of the data used in this study, namely the credibility test (credibility), transferability (transferability), reliability test (dependability), and objectivity test (confirmability). Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The results showed that the application of the Government's Internal Control System at the Regional Inspectorate of Garut Regency had effectively supported the performance of the Inspectorate Agencies. It is hoped that this research can be useful as learning material regarding the Effectiveness of SPIP implementation in order to increase Institutional Performance.
Peningkatan Kompetensi Menyusun Laporan Keuangan bagi Koperasi Modern di Wilayah Kota Cimahi Jawa Barat Hastuti Hastuti; Yanti Rufaedah; Mia Rosmiati; Benny Barnas; Ita Susanti; Deni Mulyana
Vivabio: Jurnal Pengabdian Multidisiplin Vol. 5 No. 2 (2023): VIVABIO:Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.v5i2.48556

Abstract

Cooperative financial reports are one of the conditions for holding an Annual Member Meeting and issuing cooperative identification numbers for the realization of modern cooperatives. Cooperatives in the Cimahi City area have not all been able to fulfill these requirements. This community service program is aimed at increasing the competency of compiling financial reports for cooperative bookkeeping officers in the Cimahi City area which will be held in September 2022. The method of implementation is by compiling guidelines for preparing cooperative financial reports based on SAK ETAP and then delivering them by providing training and mentoring for 5 mixed day activities. The training materials consist of legal aspects of modern cooperatives, management of modern cooperatives and preparation of cooperative financial reports. The implementation of the activity took place at the TechnoPark Building, Cimahi City, West Java, which was attended by 23 participants as representatives of cooperatives in the Cimahi City area, whose data was obtained from the Department of Trade, Cooperatives, Small and Medium Enterprises, and Industry of Cimahi City. Based on the assessment of the results of the evaluation of training materials, there was an increase in understanding for the training participants and as many as 18 participants (78%) increased their competence by being able to complete accounting cases in preparing cooperative financial reports and by correcting their cooperative financial reports independently. Evaluation is also carried out on the success of the implementation of this program as a whole.
Evaluasi Pengendalian Intern Pengeluaran Kas Koperasi Peternakan Bandung Selatan Annisya Nurul Ashila; Iyeh Supriatna; Rendra Trisyanto Surya; Yanti Rufaedah
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.3346

Abstract

This study was conducted to evaluate the internal control system for cash disbursements at KPBS Pangalengan and to determine the suitability of the cash disbursement system at KPBS Pangalengan with the COSO. In this study, the author uses a descriptive analysis method where the initial stage is to collect data through interviews, questionnaires and documentation, then analyze the data and produce an improvement solution for internal control. The data used are subject and documentary data. From this research, the authors get the results that the internal control system for cash disbursements at KPBS Pangalengan that are not appropriate, such as the unification of the recording function and cash holders.
Analisis dan Perancangan Sistem Pengendalian Intern Penjualan pad Industri Batik (Studi Kasus: PT Komar Caruban Nagari Bandung) Gina Siti Nur Afiah; Vina Citra Mulyandani; Yanti Rufaedah; Riauli Susilawaty Hutapea; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4995

Abstract

This study aims to analyze and design a sales internal control system at PT Batik Komar Caruban Negeri Bandung. The research was conducted using a qualitative descriptive method with a case study type. This study uses primary data and secondary data obtained from PT Batik Komar Caruban Negeri Bandung. The data used in this study were collected in detail through a triangulation procedure (a combination of interviews, observation and documentation). The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The research results show that the sales internal control system at PT Komar Caruban Nagari has been running but is not optimal because there are still several elements that have not been implemented. Therefore, from the results of an analysis of the sales accounting system and internal sales control system that has been running, the author designed a sales internal control system and the design was approved to be implemented in stages in the company.
Evaluasi dan Perancangan Sistem Pengendalian Internal Penerimaan Kas pada Nangkring Seblak Cimahi Melly Meliani; Yanti Rufaedah; Iyeh Supriatna; Rendra Trisyanto Surya
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.5095

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas Sistem Pengendalian Intern (SPI) Penerimaan Kas pada Nangkring Seblak dengan cara mengevaluasi SPI tersebut, memberikan rekomendasi perbaikan terhadap pengendalian yang belum diterapkan, dan membuatkan perancangan Sistem Pengendalian Internal Penerimaan Kas yang efektif yang dapat diterapkan di Nangkring Seblak Cimahi. Metode penelitian ini merupakan deskriptif kualitatif dengan menggunakan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi, sedangkan Evaluasi SPI Penerimaan Kas dilakukan dengan menggunakan control matrix menurut Gelinas dkk. (2017) berdasarkan komponen pengendalian menurut COSO (Committee of Sponsoring Organizations of the Treadway Commission, 2013) dengan menetapkan notasi P-n (Present) untuk indikator SPI sudah diterapkan, M-n (Missing) untuk indikator SPI belum diterapkan, dan N/A untuk indikator yang tidak dapat diterapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian intern penerimaan kas di Nangkring Seblak sudah cukup efektif dapat dilihat dari 24 elemen pengendalian intern terdapat 19 elemen pengendalian intern yang sudah diterapkan, 4 elemen pengendalian intern yang belum diterapkan, yaitu belum disetorkan secara langsung ke bank untuk kas yang didapat setiap harinya, belum adanya perangkapan dokumen terkait penerimaan kas, belum diarsipkan dengan baik dokumen terkait penerimaan kas, dan pihak manajemen belum mengkoordinasikan setiap perubahan kebijakan pada perusahaan, terdapat 1 elemen dari yang sudah diterapkan namun masih memerlukan rekomendasi yaitu SOP penerimaan kas secara tertulis, dan terdapat satu elemen pengendalian intern yang tidak dapat diterapkan yaitu belum memiliki internal auditor.
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

Abstract

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.
The Influence Of Human Resources Competency, Utilization Of Information Technology And Government Intern Control Systems On The Quality Of Regional Financial Reports (Survey On SKPD Kabupaten Bandung Barat) Ramadhanti, Suci Andini; Rufaedah, Yanti
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5270

Abstract

The purpose of this study was to find out how the influence of human resource competence, the use of information technology and the government's internal control system on the quality of regional financial reports. This type of research uses primary data in the form of a questionnaire given to 95 employees of the finance and accounting department of the SKPD in West Bandung Regency. Data analysis used multiple linear regression analysis after testing the validity, reliability and classical assumption tests using SPSS software version 26.0. Secondary data was obtained through books, journals and articles related to this research. The results of this study are that there is a positive and significant influence on Human Resource Competence, Utilization of Information Technology and Government Internal Control Systems partially or simultaneously on the Quality of Regional Government Financial Reports of West Bandung Regency. The R square value of this study is 0.452. This value indicates that 45.2% of the variable Quality of Financial Statements can be explained by the three variables being studied, while the remaining 54.8% can be explained by variables other than these three variables.
Analisis Dan Perancangan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada UMKM Classyid.Thrift Saputra, Kurniawan; Syarief, Ahmad; Rufaedah, Yanti; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3351

Abstract

This final project research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) Classyid.thrift located at Griya Mukti Asri Blok C16 no.10 RT03 RW05 Ds. Kedungdawa district. Kedawung Kab. Cirebon. This MSMEs is engaged in clothing, especially warm clothes. As long as this company is running, it has not carried out standardized bookkeeping. The standard used for MSMEs in Indonesia is the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used in this research is descriptive qualitative. Data collection techniques used in this study through observation, interviews, and documentation. The results of this study will be in the form of financial statements from MSMEs Classyid.thrift based on SAK EMKM which consists of statements of financial position, income statements, and notes to financial statements.
Pengaruh Realisasi Anggaran Hibah dan Anggaran Bantuan Keuangan terhadap Pertumbuhan Ekonomi Utari, Sherina Putri; Ishak, Jouzar Farouq; Rufaedah, Yanti; Gunawan, Arwan
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6392

Abstract

This study aims to determine the relationship between grant budget realization and financial assistance budget realization on regional economic growth in West Java Province. The realization of the grant budget and the realization of the financial assistance budget which continues to decline are often associated with economic growth which continues to increase. The method in this study is a quantitative method with data collection through secondary data derived from regional government financial reports and primary data in the form of interviews with the Regional Secretariat of West Java Province. The data analysis technique used is descriptive quantitative analysis using the Statistical Package for the Social Sciences (SPSS) version 25 tools. The results of the analysis show that the realization of the grant budget has no significant effect on economic growth in West Java Province as well as the realization of the financial assistance budget which has no significant effect on economic growth.
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