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All Journal EKSPANSI ACCOUNTHIK : Journal of Accounting and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Difusi Indonesian Journal of Economics and Management Management Science Research Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Endah Dwi Kusumastuti, Endah Dwi
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities 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 Mechanical Engineering Social Sciences Other

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Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Instansi Pemerintah Ageng Gumelar; Iyeh Supriatna; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.89 KB) | DOI: 10.35313/iarj.v2i1.3386

Abstract

This research was conducted to determine the effect of maturity of the government's internal control system on the performance of government agencies in the Purwakarta Regency Government. The population in this study is the Regional Work Unit (SKPD) in the Purwakarta Regency Government. The sample used in this study were 35 SKPDs in the Purwakarta Regency Government. The research method used is quantitative methods. The data source used is in the form of primary data. The data collection technique was carried out using research instruments in the form of questionnaires and interview guides. The data analysis method used is simple regression analysis. Result showed that the maturity of government internal control systems was positively and significantly affected by the performance of government agencies. With the increasing maturity of the government's internal control system, it can improve the performance of government agencies.
Analisis Akuntabilitas Pengelolaan Bantuan Pangan Nontunai pada Masa Pandemi Covid-19 (Studi Kasus pada Pemerintah Kabupaten Garut) Refy Amalia Putri; Endah Dwi Kusumastuti; Ira Novianty
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.v3i1.3399

Abstract

Abstract: One of the government’s policies in restoring the national economy from the effects of the Covid-19 pandemic is the noncash food assistance program. This program is a social assistance in the form of food that aims to increase the effectiveness and accuracy of social assistance distribution targets, and encourage inclusive finance. This study was conducted with the aim of knowing and explaining the implementation of accountability in the management of the Non-Cash Food Assistance program during the Covid-19 pandemic in the Garut Regency Government. The type of research used is qualitative research with a case study approach. Data collection techniques were by observation, interviews, and documentation studies. Based on the results of the research, it shows that the accountability of the management of the program has been carried out well. However, there is still accountability that has not running well still needs to be improved, so that program implementation can be maximized. Keywords : Accountability, Noncash Food Assistance
Analisis Peran Fraud Pentagon Theory dalam Pendeteksian Fraud Pengadaan Barang dan Jasa : (Studi Empiris pada Pemerintah Kabupaten Garut) Vina citra Mulyandani; Arie Apriadi Nugraha; Endah Dwi Kusumastuti
Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

Penelitian ini bertujuan menguji peran fraud pentagon terhadap fraud pengadaan barang dan jasa. Variabel independen yang digunakan dalam riset ini merupakan variabel tekanan, kesempatan, kapabilitas, rasionalisasi serta arogansi. Variabel dependen yang digunakan merupakan pendeteksian fraud.pengadaan barang dan jasa. Penelitian dilakukan dengan mengumpulkan data primer berupa kuesioner dan diolah dengan metode kuantitatif dengan alat bantu SEM-PLS. Populasi riset ini merupakan 33 SKPD di pemerintah kabupaten Garut. Sampling dilakukan dengan metode sampling jenuh . Hasil penelitian menunjukan bahwa tekanan, kesempatan, kapabilitas, rasionalisasi serta arogansi mempengaruhi secara simultan terhadap fraud.pengadaanabarang dan jasa. Secara parsial, kesempatan, tekanan serta kapabilitas mempengaruhi . terhadap fraudapengadaan barang dan jasa sedangkan rasionalisasi serta arogansi tidak mempengaruhi terhadap fraud pengadaanabarang dan jasa.
Analisis Pengaruh Rasio Keuangan Terhadap Prediksi Kondisi Financial Distress Emia Eunike Violine Ginting; Endah Dwi Kusumastuti
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.v3i2.4894

Abstract

This research aims to analyze the effect of financial ratio in predicting financial distress. The data used in this research is the secondary data with the population of the hotel, restaurant, dan tourism companies listed on the Indonesian Stock Exchange. The sample is determined by the method of purpovive sampling so that the number of sample in this research as much as 24 companies. The result of this research is there is a significant positive influence of Current Ratio in predicting financial distress conditions; there is a significant positive influence of Return On Assets in predicting financial distress conditions; there is a significant negative effect of Debt to Assets Ratio in predicting financial distress conditions; there is a influence is not significant of Total Assets Turnover in predicting financial distress conditions; there is a influence is not significant of Sales Growth in predicting financial distress conditions; there is a simultaneous influence of Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover, and Sales Growth in predicting financial distress conditions.
Peningkatan Kompetensi Perangkat Desa dalam Pengelolaan Dana di Kecamatan Cilengkrang Kabupaten Bandung Yeti Apriliawati; Fiesty Utami; Endah Dwi Kusumastuti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.979

Abstract

Program pengabdian kepada masyarakat ini dilatarbelakangi pengelolaan keuangan dana desa oleh aparatur pemerintah desa di wilayah Kecamatan Cilengkrang yang masih kurang dalam memahami akuntansi dana desa. Hal ini menyebabkan terhambatnya proses penatausahaan pengelolaan keuangan desa dan terlambatnya penyerahan pertanggungjawaban keuangan dana desa ke pihak kecamatan. Program pengabdian kepada masyarakat ini difokuskan pada peningkatan kompetensi aparatur pemerintah desa dalam penatausahaan dan pelaporan dana desa berupa pelatihan dan pendampingan pengelolaan dana desa, yaitu khususnya pengelolaan keuangan desa. Bimbingan teknis dilaksanakan dengan dua cara, yaitu bimbingan teknis di Kecamatan Cilengkrang dengan cara mengumpulkan pengelola keuangan desa dari 6 desa, dan bimbingan teknis kepada pengelola keuangan desa di masing-masing 6 desa itu sendiri. Narasumber dan instruktur berasal dari dosen dan mahasiswa Akuntansi. Hasil pre-test dan post-test kegiatan pengabdian menunjukkan bahwa pemberian pelatihan ini memberikan hasil positif, yakni pengetahuan tentang pengelolaan dana desa dan perpajakan aparatur pengelola desa yang bertambah sebanyak 20 %. Berdasarkan hal tersebut, dapat dilihat bahwa pengabdian yang telah dilakukan oleh penulis telah meningkatkan pengetahuan para perangkat desa di Kecamatan Cilengkrang, yang nantinya berpengaruh terhadap kemampuan aparatur desaa dalam pelaporan pengelolaan dana desa
PENINGKATAN KOMPETENSI SISWA SMK PURAGABAYA KOTA BANDUNG DALAM MENYUSUN LAPORAN KEUANGAN UNTUK MENGHADAPI UJI KOMPETENSI KEAHLIAN BIDANG AKUNTANSI Hastuti; Ita Susanti; Endah Dwi Kusumastuti
Jurnal Difusi Vol 4 No 1 (2021): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v4i1.2628

Abstract

Program pengabdian kepada masyarakat ini bertujuan meningkatkan kompetensi menyusun laporan keuangan bagi siswa SMK Puragabaya. Peserta program adalah 56 orang siswa SMK yang akan menghadapi UKK (Ujian Kompetensi Keahlian) bidang akuntansi. Peningkatan kompetensi dilakukan dengan mengadakan pelatihan, pendampingan dan simulasi uji kompetensi akuntansi. Materi pelatihan sesuai dengan KKNI (Kerangka Kualifikasi Nasional Indonesia) yang merupakan acuan UKK pada kurikulum SMK. Materi terdiri dari prinsip profesionalisme dalam bekerja, praktik-praktik kesehatan dan keselamatan kerja, memproses entry jurnal, memproses buku besar, dan menyusun laporan keuangan. Evaluasi telah dilakukan untuk mengukur keberhasilan program ini. Evaluasi materi pelatihan diukur dengan menilai hasil simulasi uji kompetensi akuntansi. Sementara evaluasi kegiatan dilakukan dengan memberi kuesioner kepada peserta untuk menilai penyelenggaraan kegiatan yang meliputi unsur narasumber, materi pelatihan, sarana dan logistik.
Analisis dan Perancangan Sistem Informasi Akuntansi Pembelian dan Penjualan Menggunakan Microsoft Access 2021 pada CV Iphone by Sheila Diandra Oliviani Almandita; Sugih Sutrisno Putra; Iyeh Supriatna; Endah Dwi Kusumastuti; 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.v3i3.4991

Abstract

The purpose of this research is to determine the buying and selling accounting information system implemented on CV Iphone by Sheila and to create a purchasing and selling application design using Microsoft Access 2021 software. This research was conducted with a qualitative descriptive method and uses the SDLC system development method as an analytical tool. The findings revealed that there were still some flaws in the company's operations, such as no purchase transaction recording, ineffective authorization systems and recording procedures, ineffective use of Microsoft Excel software, and the absence of an application that facilitates recording purchases and sales. Through this research, solutions to problems are provided, especially in terms of improving procedures and designing applications that are tailored to the circumstances and needs of the company, so that it is easier for businesses to record and search information, print sales invoices, and generate reports as needed.
Analisis Penerapan Permendagri 47/2021 Terhadap Aset Tetap Tanah, Peralatan dan Mesin di Kota Cimahi Nur Fitri, Aryanti; Dwi Kusumastuti, Endah
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5146

Abstract

This study aims to find out how BMD administration is implemented by BPKAD Kota Cimahi which includes bookkeeping, inventory, and reporting of BMD before and after Permendagri Number 47 of 2021 and the obstacles that occur. This study used a qualitativedescriptive method with data collection techniques using interviews, observation, and literature study. Data analysis techniques using data reduction, data presentation, and drawing conclusions. The results showed that the administration of BMD before the existence of Permendagri Number 47 of 2021 was carried out in accordance with Permendagri Number 19 of 2016 and Permendagri Number 17 of 2007. After the issuance of Permendagri Number 47 of 2021 the newly implemented BMD administration is an inventory of BMD, and the City of Cimahi is preparing an application E-MAD for BMD bookkeeping and reporting. Constraints faced are limited human resources and lack of competence, non-detailed product specifications, incomplete regulations and too many bookkeeping formats.
Pengaruh Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pengamanan Aset Tetap di Pemerintah Kota Tasikmalaya Dewi Apipah, Wulan; Dwi Kusumastuti, Endah; albert, albert
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.v3i3.5238

Abstract

Fixed assets play an important role in supporting government activities so they need to be managed properly. Based on LHP BPK 2021, the Tasikmalaya City Government still has problems managing its assets because their fixed asset safeguarding is considered inadequate. SPIP is required to guarantee the implementation of fixed assets safeguarding. The objective of this study is investigate the impact of implementing SPIP elements on Fixed Asset safeguarding in Tasikmalaya City partially and simultaneously. This study employs a quantitative methodology using survey methods. In this study, the population and sample were 36 local government agencies with questionnaires distributed to 72 respondents. The SPSS 26 version was utilized for data analysis, which included multiple linear regression. The results of the study revealed that the SPIP elements had a 59.4% positive and significant effect on the security of Fixed Assets, with only Information and Communication, and Monitoring having a positive and significant effect, while the Control Environment, Risk Assessment, and Control Activities had no effect.
Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) sebagai Alat Perencanaan Laba pada Usaha Mikro Kecil Menengah Sugi Donat Triyana, Erfi; Kusumastuti, Endah Dwi
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.v4i2.5103

Abstract

Every businessmen has a main goal in building his business, the main goal is to make a profit. In the process of achieving this main goal, businessmen can make plans regarding the profit they want in advance. This research was conducted to plan profits in Sugi Donat's business which has a large enough number of sales but does not yet have a profit plan. The research method used is descriptive quantitative using components of the Cost-Volume-Profit analysis there are Break Even Point with a single product, Break Even Point with multiple products and Margin Of Safety. The results of the research and calculations reveal that Sugi Donut's business has a profit target of 40% and must make sales of Rp 275,483,227 with 86,089 units of sugar donut products, Rp 170,947,889 with 37,163 units of meses donut products and Rp 146,809,866 with 20,485 premium bomboloni product units so that the profit target can be achieved.
Co-Authors Afriady, Arif Ageng Gumelar Albert Albert Anisa Gerhani Putri Anny Suryani Arry Irawan, Arry Arwan Gunawan Dewi Apipah, Wulan Diandra Oliviani Almandita Dinda Novitasari Emia Eunike Violine Ginting Fiesty Utami Fitriani, Nisa Gandi Gilang Ramadhan Gima Sugiama, Aceng Guruh Ardana Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hastuti Imas Sukmawati Ishak, Jouzar Farouq Ita Susanti Iwan Setiawan Muhammad, Rahma Nadzila Mulyandani, Vina citra Mulyandani, Vina Citra Mulyandani Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur Fitri, Aryanti Priyatiningsih, Katharina Purnama, Putri Dewi Putra, Sugih Sutrisno Rafdinal, Wahyu Rahma Nazila Muhammad Refy Amalia Putri Rina Nurmalina Risnala Auliya Ruhana, Nafisah Sembiring, Etti Ernita Setiawan Setiawan Setyowati, Tri Sugiama, Aceng Gima Suji Abdullah Saleh Supriatna, Iyeh Suwondo, Sulistia Triyana, Erfi Usivianti Latifah Humairah Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti