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All Journal Indonesian Journal of Economics and Bussiness I-Finance Journal EKSPANSI Jurnal Riset Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi International Journal of Applied Business Research Jurnal Tabarru': Islamic Banking and Finance EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Bantenese Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Review of Islamic Economics and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Bisnis dan Keuangan Jurnal Difusi Indonesian Journal of Economics and Management AKUNSIKA: Jurnal Akuntansi dan Keuangan Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Balance : Media Informasi Akuntansi dan Keuangan

Dian Imanina Burhany

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3618304

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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENUMPUKAN PENYERAPAN ANGGARAN PADA TRIWULAN IV DI KOTA CIMAHI Binti Zulaikah; Dian Imanina Burhany
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Penelitian ini bertujuan menguji pengaruh faktor-faktor yang terdiri atas perencanaan anggaran, pelaksanaan anggaran, sumber daya manusia (SDM), dan pengadaan barang/jasa terhadap penumpukan penyerapan anggaran Triwulan IV di Kota Cimahi. Penelitian ini merupakan penelitian kuantitatif. Data penelitian adalah data primer yang dikumpulkan menggunakan instrumen kuesioner yang dibagikan kepada 27 Perangkat Daerah yang ada di Kota Cimahi sebagai unit analisis. Masing-masing Perangkat Daerah diberikan 3 kuesioner untuk 3 orang responden yang berhubungan dengan proses penyerapan anggaran yaitu Kuasa Pengguna Anggaran (KPA), Pejabat Pelaksana Teknis Kegiatan (PPTK), dan Bendahara Pengeluaran. Data dianalisis secara statistik menggunakan analisis regresi linear berganda dengan bantuan software SPSS for Windows versi 23.0. Sebelum dianalisis, dilakukan pengujian validitas dan reliabilitas instrumen penelitian serta pengujian asumsi klasik. Pengujian hipotesis menggunakan Uji t untuk pengaruh parsial dan Uji F untuk pengaruh simultan. Hasil penelitian ini menunjukan bahwa faktor perencanaan, pelaksanaan, sumber daya manusia, dan pengadaan barang/jasa berpengaruh signifikan baik secara parsial maupun simultan terhadap penumpukan penyerapan anggaran pada Triwulan IV.

Faktor-faktor yang Mempengaruhi Fraud (Studi Kasus pada Pemerintah Daerah Kabupaten Bandung Barat) Salma Fitri Nur Padhilah; Dian Imanina Burhany
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

Fraud atau kecurangan adalah suatu bentuk tindakan melawan hukum berupa penipuan yang sengaja dilakukan oleh individu/kelompok agar mendapatkan keuntungan dan menyebabkan pihak lain mengalami kerugian. Salah satu bentuk fraud adalah korupsi yaitu fraud yang merugikan negara. Tingkat korupsi di Indonesia masih relatif tinggi yang terlihat dari skor Corruption Perception Index yang belum menembus angka 50 dari skor tertinggi 100. Berdasarkan data tahun 2018, Kabupaten Bandung Barat termasuk yang masih ditemukan kasus fraud. Pemerintah telah melakukan berbagai upaya untuk mencegahnya, namun belum terlihat hasil yang signifikan. Ada beberapa faktor yang dapat mempengaruhi tindakan fraud, antara lain sistem pengendalian intern pemerintah, penegakan peraturan, dan kesesuaian kompensasi. Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern pemerintah, penegakan peraturan, dan kesesuaian kompensasi terhadap fraud pada Pemerintah Daerah Kabupaten Bandung Barat. Penelitian ini adalah penelitian kuantitatif dengan populasi pegawai Pemerintah Daerah Kabupaten Bandung Barat. Jumlah sampel dihitung dengan rumus Slovin sejumlah 100 orang pegawai dan pengambilan sampel menggunakan teknik convenience sampling. Data penelitian adalah data primer yang dikumpulkan melalui kuesioner dan diukur dengan skala Likert. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menemukan bahwa sistem pengendalian intern pemerintah dan penegakan peraturan tidak berpengaruh terhadap fraud, sedangkan kesesuaian kompensasi berpengaruh negatif terhadap fraud.

Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan pada Perusahaan Manufaktur Aqila Zainab; Dian Imanina Burhany
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

Tanggung jawab perusahaan terhadap tiga aspek yaitu keuangan, sosial, dan lingkungan menjadi hal penting agar dapat bertahan dan tumbuh secara berkelanjutan. Aspek lingkungan menjadi perhatian saat ini mengingat dampaknya yang luas dan terkait dengan keberlanjutan bumi. Kenyataannya, masih banyak perusahaan yang mengabaikan aspek lingkungan demi mengejar aspek keuangan sehingga kinerja lingkungannyapun masih rendah, termasuk di perusahaan manufaktur yang aktivitasnya banyak menimbulkan dampak lingkungan. Tanggung jawab perusahaan terhadap lingkungan dapat dilihat dari pengalokasian biaya untuk aktivitas lingkungan (biaya lingkungan) dan kinerja lingkungan yang dihasilkannya, yang pada akhirnya akan berpengaruh pula terhadap kinerja keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh biaya lingkungan dan kinerja lingkungan terhadap kinerja keuangan. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang menerbitkan annual report dan sustainbility report pada tahun2016-2019 (4 tahun) sejumlah 9 perusahaan, sehingga jumlah sampel yang diteliti adalah 36. Data penelitian adalah data sekunder yang dianalisis menggunakan analisis regresi berganda untuk mengetahui pengaruh secara parsial maupun simultan. Hasil penelitian menemukan bahwa biaya lingkungan memiliki pengaruh negatif terhadap kinerja keuangan, kinerja lingkungan memiliki pengaruh positif terhadap kinerja keuangan, serta biaya lingkungan dan kinerja lingkungan memiliki pengaruh positif secara simultan terhadap kinerja keuangan.

Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan A.D.D Tour & Travel Alysa Valentina Sandi; Dian Imanina Burhany
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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A.D.D Tour & Travel is a service company that provides services in the form of car, bus rental and also provides various tour packages. In recording, this company has not kept records in accordance with SAK EMKM. Because the company only keeps simple records of cash receipts and disbursements. The company also has not prepared a financial report. The purpose of this study is to compile financial reports on ADD Tour & Travel based on SAK EMKM. The method used in this research is a qualitative method with a descriptive approach. And for data collection methods by means of interviews and documentation.

Perhitungan Peramalan Penjualan dalam Penyusunan Anggaran Penjualan pada PT Industri Susu Alam Murni (ISAM) Citra Treetania Putri Rukmana; Dian Imanina Burhany
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was conducted at PT Industri Susu Alam Murni (ISAM), which is one of the beverage industries in the city of Bandung. In preparing its sales budget, PT Industri Susu Alam Murni (ISAM) uses the average previous sales and considers market demand. The method used by the company has not been effective because there is a large difference between the sales target and actual sales where the sales target is higher than actual sales. This study aims to calculate sales forecasting using trend analysis, namely the least squares trend method and the parabolic trend method in preparing sales budgets to minimize sales budgeting errors. The type of research is descriptive research with a quantitative approach. The type of data is quantitative data, the data source is primary data and secondary data with data collection techniques through interviews and documentation. Based on the results of the study, the calculation of sales forecasting using the least squares method and the parabolic method produces a total sales forecast equal to the company's total sales realization, which is Rp. 4,562,422,500. The most appropriate sales forecasting method applied to PT Industri Susu Alam Murni (ISAM) is the parabolic method because the value of SKP obtained is the smallest compared to the method used by the company and the least squares method. The preparation of the sales budget using the quadratic method for July 2021 to June 2022 obtained a total budget of Rp. 8,875,295,327.

Analisis Pengaruh Capital Adequacy Ratio dan Komite Audit Terhadap Profitabilitas Perusahaan Perbankan di Era Pandemi Covid-19 Rhiesmia Sukma; Dian Imanina Burhany
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The bank's financial performance can be evaluated by profitability. In the era of the Covid-19 pandemic, especially during 2020 (March-December 2020), the profitability ratio of banks in Indonesia showed a decline. The ratio to measure the profitability of a bank is Return On Assets (ROA). ROA is important for banks because ROA is used to measure the effectiveness of the company in generating profits by utilizing its assets. Many factors affect ROA, including the Capital Adequacy Ratio (CAR) and the audit committee. To determine the effect of the Capital Adequacy Ratio (CAR) and the audit committee on the profitability of banking companies listed on the Indonesia Stock Exchange in 2020. This type of research is quantitative with a descriptive approach. The research sample uses a purposive sampling technique with the criteria of banking companies that publish Annual Reports in 2020, which are 43 banks. The data analysis method used is multiple linear regression analysis. The results of the study found that partially CAR had a positive and significant effect on ROA, but the audit committee had no significant effect on ROA. Furthermore, the CAR and the audit committee together (simultaneously) have no effect on ROA.

Pengukuran Kinerja Dinas Kebudayaan, Pariwisata, Kepemudaan, Dan Olahraga Kota Cimahi Dengan Pendekatan Balanced Scorecard Dillah Nur Laila; Dian Imanina Burhany
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 (359.752 KB)

This research aims to measure the performance of the Ministry of Culture, Tourism, Youth, and Sports (Disbudparpora) cimahi city by using a balanced scorecard approach. Performance measurement is based on four balanced scorecard perspectives, namely financial, customer, internal business process, and growth and learning. This type of research is quantitative descriptive research. Data collection using documentation methods, questionnaires, and interviews. The financial perspective is measured using Regulation of the Peraturan Menteri Keuangan (PMK) No. 214 of 2017, while the non-financial perspective is measured by the Likert Scale (five scales). The results of this study show that: (1) The performance of the financial perspective is less good in terms of budget absorption, very efficient in terms of efficiency ratio, and less effective in terms of effectiveness ratio, (2) The performance of the customer's perspective is quite satisfactory, (3) The performance of the internal business process perspective is very satisfactory, (4) The performance of the learning and growth perspective is quite satisfactory. (5) The overall performance is quite good.

Analisis Kinerja Keuangan dan Faktor-faktor yang Mempengaruhi (Studi Kasus pada Pemerintah Daerah Kabupaten Subang) Nabila Ayudya Maharani; Arwan Gunawan; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to analyze financial performance using financial independence ratios, PAD effectiveness ratios, PAD efficiency ratios and regional spending efficiency ratios and to find out the factors that influence it on the Subang Regency local government in the 2014-2018 fiscal year. The research method used is quantitative methods and qualitative methods. Sources of data taken in this study are secondary data and primary data using a credibility test with triangulation and member check techniques. The results showed that the financial performance of Subang Regency was seen from the average independence ratio of 17.66% (very low), the effectiveness ratio of PAD was 110.97% (very effective), the efficiency ratio of PAD was 3.16% (very efficient), and the average efficiency ratio of spending is 92.17% (efficient). The factors that affect the financial independence of Subang Regency are due to the Regional Original Income and Balancing Funds, and the factors that affect the effectiveness and efficiency of PAD and the efficiency of spending are caused by four factors, namely planning, implementation, regulation, and human resources factors. Efforts were made to improve financial performance by increasing PAD through intensification and extensification strategies and improving the quality of human resources by holding technical guidance and training.

Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Bantuan Sosial Terhadap Kemiskinan Pada Kabupaten Dan Kota Di Provinsi Jawa Barat Annisa Marni Melati; Sudradjat; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to test and find out how much the effect of education expenditure, health expenditure and social assistance expenditure both partially and simultaneously on the poverty of regencies and cities in West Java Province. The unit of analysis in this study were regencies and cities in West Java Province. The data used in this research is secondary data in the form of regency and city Budget Realization Report in West Java 2015-2019. This research used purposive sampling technique, the sample used in this study consist of 15 regencies and 7 cities in West Java Province. The data analysis method in this studi is panel data regression analysis with the help of the Eviews aplication. The results of this study showed that education expenditure and health expenditure have a negative and significant effect on the poverty level partially, while social assistance expenditure has no significant effect on the poverty level. Simultaneously education expenditure, health expenditure, and social assistance expenditure has a significant effect on the poverty rate of 88,85%, while the remaining 11,15% is explained by other variables outside of this study.

Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Batujajar Madhalena Giriani; Neneng Dahtiah; Dian Imanina Burhany
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 (419.727 KB)

The distribution of the village fund budget, which increases every year requires accountability for village fund management to the village government in Batujajar District. In this case, to produce accountability for good village fund management, the village government in Batujajar District needs to improve competence, organizational commitment, and community participation. This research aims to determine the effect of apparatus competence, organizational commitment, and community participation on the accountability of village fund management partially and simultaneously. This research uses a purposive sampling approach with a total of 112 respondents. The results of this research indicate that partially the competence of the apparatus has a positive and significant effect on the accountability of village fund management. Meanwhile, partially organizational commitment and community participation have a positive effect but not significant on the accountability of village fund management. In addition, apparatus competence, organizational commitment, and community participation have a positive and significant effect on the accountability of village fund management simultaneously.

Co-Authors Abidin, Nur Liyana Zainal Achmad Syarief Adetiya Sabrina M. Nur Afriady, Arif Ahmad Syarief Aini, Nurfina Alysa Valentina Sandi Annisa Marni Melati Aprilliawati, Yeti Aqila Zainab Ari Permana Arry Irawan Arry Irawan, Arry Arwan Gunawan Azmy Ayu Ishfahani Binti Zulaikah Cahyani, Dzurriyati Citra Treetania Putri Rukmana Dahtiah, Neneng Dea Meliana Diah Sepni Andhari Dillah Nur Laila Dwi Suhartanto Essa, Satrija Prajna Fauziah, Rachma Syalwa Fitria Amelia Kurniawan Giarti Pertiwi Hastuti Hastuti Hendi Rohendi, Hendi Hidayat, A'rifa Ghassani Ishak, Jouzar Farouq Islami, Erni Mutiara Iwan Setiawan Kharomah, Astrid Dwi Niar Kholifah, Nabillah Nur Madhalena Giriani Marwansyah Mochamad Umar Mai Muhammad Muflih Mulyandani, Vina citra Nabila Ayudya Maharani Nabilah Febriyane Prasetyo Widodo Nasir Nasir Novianty, Ira Nurniah Nurniah Nurniah Putra, Sugih Sutrisno Putri, Lisa Marisa Rahmawati, Amelia Rhiesmia Sukma Riauli Susilawaty Hutapea Rina Nurmalina Rochendi, Hendi Salma Fitri Nur Padhilah Salsabila Aulya Rahmah Sembiring, Etti Ernita Sudradjat Sulistia Suwondo Sumiyati SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Syarief, Mochamad Edman Yanti Rufaedah, Yanti Yudiansyah, Rizky Yulia Nurul Ramadhani, Kiki

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