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All Journal Dinamika Akuntansi Keuangan dan Perbankan Krisna: Kumpulan Riset Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Accounting Information System (AIMS) Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Accounting Information System (AIMS)
Dahtiah, Neneng
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
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 persepsi wajib pajak dengan pendekatan Technology Acceptance Model terhadap penggunaan E-filing di KPP Pratama Cimahi Chikita Bela Martunisa; Riauli Susilawaty Hutapea; Neneng Dahtiah
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 (499.85 KB)

Abstract

ThiswstudybaimsytobdeterminegtheYeffectHof taxpayer perceptions on the use of e-filing with the TechnologyRAcceptanceUModelJ(TAM)Bapproach. As a manifestation ofG e-government in the era of industrialCrevolutionH4.0,Ythe Directorate General ofBTaxes implemented an e-filing program, namely an electronic submission of Income Tax Tax Return (SPT) applications online and in real time. Data in KPP Pratama Cimahi for 2014-2018 shows only around 30% of the target number of taxpayers who report. The success factor in implementing e-filing is the acceptance of taxpayers as users to switch from a manual reporting system to an online reporting system. TAM is an information technology system acceptance model that is used by users to explainHandGpredictBuserYacceptanceBofBa technology. The independent variable is perceived ease ofG use, perceived usefulness, attitudes towards technology use, and interest in using technology on theBdependentVvariableBthe actualBuseBof e-filingCtechnology.VThe researchVmethodNusedVisGquantitativeVmethod. The population of this research is taxpayers who are registered at KPP Pratama Cimahi.CThe sample wasCfeterminedVbyXtheVincidentalsamplingvmethod of 100 respondents.gtThis research databcollectionvmethodciscabquestionnaire,xthevdata xiscprocessed usingcmultipleklinearcregressionTanalysis.CThexresultsdofjthisfstudycindicate that perceived ease ofT use, perceived usefulness, attitudes towards the use of technology, interest inBusing technologyshaveravpositiveheffecthon the actual use of e-filing both partially and simultaneously at KPP Pratama Cimahi.
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

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Abstract

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.
Analisis Pemanfaatan Sewa Aset Daerah dalam Upaya Mempertahankan Opini WTP atas LKPD Provinsi Jawa Barat Cica Purnamasari; Mia Rosmiati; Neneng Dahtiah
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 (206.926 KB) | DOI: 10.35313/iarj.v2i1.3080

Abstract

The West Java Provincial Government has received WTP opinion 9 times since 2011. However, asset issues are still a finding, including the utilization of regional asset leases. This research aims to analyze procedures and problems of the use of regional asset leases, and to know the efforts of the West Java Provincial Government in overcoming these problems. The research method used is qualitative research method with descriptive analysis approach, with data collection techniques are interviews, observations and documentation. The results showed that the utilization of regional asset leases in the Regional Government of West Java Province was guided by Permendagri Number 19 of 2016 and West Java Regulation No. 46 of 2017. Problems in the implementation of the use of regional asset leases are the signing bureaucracy of the approval and lease agreement, applicable regulations, determination of rental rates and lease renewal times, and land disputes. The government's efforts to address this problem are revise regulations, socialize government assets, safeguard assets and carry out administrative order.
Analisis Penerapan Target Costing dan Activity Based Costing Sebagai Alternatif Pengendalian Harga Pokok Produksi Hani Rahmasania; Neneng Dahtiah
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.38531

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan penentuan harga pokok produksi menggunakan metode target costing dan activity-based costing untuk menjadi alternatif dalam pengendalian harga pokok produksi pada PT Nutrisi Inti Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi menurut perusahaan lebih rendah dari perhitungan menurut metode activity-based costing, namun perhitungan dengan metode activity-based costing ternyata lebih rendah jika dibandingkan dengan metode target costing yang berarti perusahaan telah mencapai laba yang diharapkan. Oleh sebab itu alternatif perhitungan kedua metode tersebut sebaiknya diambil oleh perusahaan untuk pengendalian harga pokok produksi yang terencana, lebih akurat dan terperinci.
Penerapan cost volume profit sebagai dasar perencanaan penjualan untuk mencapai target laba yang diharapkan pada Konveksi Nolyco Neneng Dahtiah; Ghina Akmalia; Setiawan Setiawan
INOVASI Vol 18, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i3.10912

Abstract

Perencanaan penjualan yang baik tentunya sangat dibutuhkan oleh semua perusahaan agar dapat mencapai profit yang optimal, termasuk bagi Konveksi Nolyco. Salah satu alat yang dapat digunakan untuk merencanakan ini adalah analisis biaya volume laba. Tujuan dari penelitian ini adalah untuk membantu perusahaan memperkirakan tingkat penjualan yang harus dipenuhi agar dapat mencapai target laba yang diharapkan. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif kuantitatif. Data yang dibutuhkan dikumpulkan dengan metode wawancara dan dokumentasi dan dianalisis dengan menggunakan rumus-rumus perhitungan tertentu. Berdasarkan perhitungan yang dilakukan, margin kontribusi secara keseluruhan adalah sebesar Rp320.692.404 dengan rasio margin kontribusi sebesar 20%. Titik impas multiproduk dalam Rupiah adalah Rp 363.200.765. Sedangkan titik impas multiproduk dalam satuan adalah 6.160 unit. Untuk 2020, Konveksi Nolyco menargetkan laba Rp 284.596.344. Untuk mencapai itu, Konveksi Nolyco harus memperoleh pendapatan penjualan sebesar Rp 1.774.965.184 dengan menjual 30.105 unit produk dalam satu tahun.
Efektivitas Bantuan Langsung Tunai Dana Desa Bagi Masyarakat Miskin Terdampak Pandemi Covid 19 di Desa Karamatwangi Kecamatan Cikajang Hikam Syahid Jayana; Neneng Dahtiah; Arwan Gunawan
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.v3i1.4118

Abstract

Penelitian ini dilatarbelakangid engan adanya Covid 19 yang berdampak terhadap perekonomian di Indonesia. Untuk mengatasi hal tersebut pemerintah mengeluarkan kebijakan untuk penanganan covid 19 ini, salah satunya dengan menerbitkan peraturan tentang pengelolaan dana desa. Dalam peraturan tersebut ditambahkan bahwa dana desa difokuskan untuk penanganan covid 19, salah satunya melalui BLTDD. Maka dari itu setiap desa harus merefocusing APBDes tahun 2020 sesuai dengan peraturan tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan bantuan langsung tunai dana desa dan bagaimana efektivitas bantuan langsung htunai dana desa bagi masyarakat miskin terdampak covidi19. Unit analisis dalam penelitian ini berada di Desa Karamatwangi Kecamatan Cikajang Kabupaten Garut. Jenis dan sumberidata yangidigunakan adalahidata subjek dan dokumenter dengan sumber data primer dan sekunder. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknik validitas datanya adalah Triangulasi, Menggunakan bahan referensi dan member check . Teknik analisis data kualitatif yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan BLTDD di Desa Karamatwangi sudah efektif dilihat dari ketepata hwaktu, ketepatan menentukan pilihan dan ketepatan sasaran.
PERANAN BUMDES GUHA BAU DALAM MEMANFAATKAN DANA DESA UNTUK PENGEMBANGAN DESA WISATA KERTAYASA KECAMATAN CIJULANG KABUPATEN PANGANDARAN Gina Mutia Diniasari; Neneng Dahtiah
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.309-318

Abstract

Desa Wisata Kertayasa merupakan pemenang Lomba Desa Wisata Nasional yang diselenggarakan oleh Kemendes PDTT. Setelah menjadi juara dalam kompetisi tingkat nasional, Desa Wisata Kertayasa menjadi perhatian banyak pihak terkait bagaimana Desa Wisata Kertayasa dapat mencapai prestasinya. Pengelolaan wisata di Desa Wisata Kertayasa diserahkan kepada BUMDes Guha Bau. Selama prosesnya BUMDes Guha Bau menerima modal dari Dana Desa melalui penyertaan modal untuk BUMDes. Penelitian ini bertujuan untuk mengetahui bagaimana BUMDes Guha Bau memanfaatkan dana desa yang disediakan Desa Kertayasa melalui penyertaan modal bagi BUMDes dalam pengembangan Desa Wisata Kertayasa dan faktor apa saja yang mendukung dan menghambat BUMDes Guha Bau dalam pengembangan Desa Wisata Kertayasa . Penelitian ini merupakan penelitian kualitatif deskriptif dengan teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik validasi yang digunakan adalah triangulasi, menggunakan bahan referensi dan member check. Teknik analisis data kualitatif yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa BUMDes Guha Bau berperan sebagai pelaku usaha atau pengelola seluruh obyek wisata yang ada di kawasan Desa Kertayasa. Dapat disimpulkan bahwa BUMDes Guha Bau dapat memanfaatkan dana desa dengan baik melalui 3 tahapan yaitu perencanaan, pelaksanaan, dan pertanggungjawaban. Terdapat faktor pendukung dan penghambat dalam proses pengembangan Desa Wisata Kertayasa oleh BUMDes Guha Bau.
Evaluasi Penerapan Pengendalian Internal Persediaan Bahan Baku Berbasis COSO Internal Control Framework (Studi Kasus Pada CV. ABC) Nisrina Alifiananda; Neneng Dahtiah
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.2209

Abstract

Abstrak Persediaan ahan baku merupakan asset yang esensial untuk melaksanakan aktivitas operasional perusahaan, utamanya pada perusahaan manufaktur. Banyaknya jenis persediaan bahan baku menyebabkan persediaan rentan hilang, rusak, dan disalahgunakan. Dalam manajemen persediaan bahan baku diperlukan pengendalian internal yang efektif untuk mencegah adanya penyalahgunaan persediaan yang dapat merugikan perusahaan. Penelitian ini bertujuan untuk mengetahui manajemen persediaan bahan baku dan mengevaluasi penerapan pengendalian internal atas persediaan bahan baku pada CV. ABC berdasarkan kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission). Metode penelitian yang digunakan adalah deskriptif kualitatif yang dibantu dengan alat analisis data control matrix. Pengumpulan data dilakukan melalui wawancara, observasi, kuesioner, dan dokumentasi. Hasil penelitian menunjukkan bahwa CV. ABC telah menerapkan 5 komponen pengendalian internal namun belum efektif dikarenakan masih ada beberapa komponen pengendalian internal yang belum ada dan perlu ditingkatkan lagi penerapannya agar seluruh tujuan sistem operasi dan tujuan sistem informasi tercapai. Kata Kunci : COSO, Pengendalian Internal, Persediaaan Bahan Baku. Abstract Inventory of raw materials is an essential asset to carry out the company's operational activities, especially in manufacturing companies. The large number of types of raw material inventory causes inventory to be vulnerable to loss, damage, and misuse. In raw material inventory management, effective internal control is needed to prevent misuse of inventory that can harm the company. This study aims to determine the management of raw material inventory and evaluate the implementation of internal control over raw material inventory at CV. ABC based on the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research method used is descriptive qualitative assisted by a control matrix data analysis tool. Data was collected through interviews, observations, questionnaires, and documentation. The results showed that CV. ABC has implemented 5 components of internal control but it has not been effective because there are still some components of internal control that do not yet exist and need to be improved again so that all operating system objectives and information system objectives are achieved. Keywords : COSO, Internal Control, Raw Material Inventory
Enhancing Financial Performance of Islamic Banks in Indonesia: The Mediating Effect of Green Banking Disclosure on Corporate Governance Practices Nabilah Febriyane Prasetyo Widodo; Dian Imanina Burhany; Sumiyati Sumiyati; Neneng Dahtiah
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4886

Abstract

Increasing environmental pollution due to business activities was addressed by issuing POJK Number 51/POJK.03/2017. In the banking sector, green banking practices and disclosures are a form of responsibility towards environmental sustainability. However, disclosure of green banking in Islamic commercial banks is still relatively low, as is financial performance, which is not optimal. Thus, it is necessary to examine the factors that influence the disclosure of green banking and fraud to improve financial performance. This study uses governance factors, namely board size, an independent board of commissioners, and gender diversity, to influence financial performance mediated by green banking disclosures. The research sample is 12 Islamic banks in Indonesia for the 2017–2022 period. The results show that green banking disclosure is only influenced by the size of the board of commissioners and independent commissioners, while financial performance is influenced by the size of the board of commissioners, independent commissioners, and gender diversity. Furthermore, disclosure of green banking can mediate the correlation of the board of commissioners and independent commissioners on financial performance.
Analisis Diferensial Dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus pada UMKM Keripik Singkong Sedulur) Selfi Nurul Fadilah; Neneng Dahtiah
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.v4i1.5116

Abstract

Decision making is one of the activities that often occurs in business, including small businesses such as UMKM. In the decision-making process, the costs and benefits of one alternative must be compared with the costs and benefits of other alternatives. Costs that differ among the various available alternatives are called differential costs. UMKM Sedulur Cassava Chips is a business in the food sector by producing cassava chips. In its operations, these UMKM have received and are still being offered special orders to utilize half of the company's idle production capacity. However, until now the company has not dared to decide to accept the special order again due to several reasons, one of which is the company does not know whether accepting the special order will benefit the company or not. Using the case study research method, the authors analyze the differential costs, revenues and profits of the company when it accepts and rejects special orders as a consideration for the company in making decisions to accept special orders in the future. The results of the study illustrate that when receiving special orders the company will experience an increase in revenue of Rp. 4,860,000 and an increase in production costs of Rp. 3,948,500 so that there will be an increase in profits of Rp. 911,500. With so the authors suggest to accept the special order.
Co-Authors Afriady, Arif Ahmad Syarief Arief, Khozin Arry Irawan Arry Irawan, Arry Arvin, Amanda Thalia Arwan Gunawan Cahyani, Dzurriyati Chikita Bela Martunisa Cica Purnamasari Danika, Dinda Dian Imanina Burhany Firda Alfayuni Frita Ayuning Putri Ghina Akmalia Gina Mutia Diniasari Hani Rahmasania Hikam Syahid Jayana Ishak, Jouzar Farouq Jolissetiawati, Handayani Kristianingsih, Kristianingsih Madhalena Giriani Mega Aulia Hijrah Mia Rosmiati Mochamad Umar Mai Muhammad Irfan Dzul Izzudin Nabila, Raihani Putri Nabilah Febriyane Prasetyo Widodo Nisrina Alifiananda Rahma Nazila Muhammad Raisa Nur Adila Raisya Putri Septianti Restu, Indriani Reviona Juliar Riauli Susilawaty Hutapea Rina Nurmalina Rustandi, Sheilla Destia Putri Selfi Nurul Fadilah Sembiring, Etti Ernita Setiawan Setiawan Sitorus, Sifra Christalia Rustiana Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Yanti Rufaedah, Yanti