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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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Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya Neneng Dahtiah; Frita Ayuning Putri
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.270

Abstract

This research was conducted in the company "X" which is a company with more than one type of business activity. This research was conducted to determine how the application of the segment income statement using the contribution approach. The method used in this research is quantitative method with a case study approach, and data collection techniques using interview techniques and documentation. The segment profit / loss statement applied in this study contains the division segment profit / loss statement, the product line segment income statement, and the rental income segment report from the tenants. After the research is carried out, the segment income statement contains information that shows a number of losses on a particular product. This is because the information in the income statement prepared by the company is not detailed so that the costs incurred in the previous period were out of control.
ANALISIS DAMPAK PENUNDAAN DANA ALOKASI UMUM PADA PELAKSANAAN KEGIATAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN GARUT) Neneng Dahtiah; Setiawan Setiawan; Mega Aulia Hijrah
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.276

Abstract

Perlambatan ekonomi global, penurunan harga komoditas, serta ketidakpastian di pasar keuangan mengakibatkan asumsi makro berubah. Perkiraan shortfall penerimaan perpajakan sebesar Rp 219 triliun juga mengharuskan pemerintah merevisi APBN TA 2016. Pengurangan alokasi belanja termasuk transfer ke pemerintah daerah perlu dilakukan untuk menghindari defisit anggaran yang semakin membengkak. Pengurangan alokasi belanja ini dilakukan dengan mengeluarkan kebijakan penundaan penyaluran sebagian DAU. Kabupaten Garut merupakan salah satu pemerintah daerah yang terimbas kebijakan ini. Penelitian ini bertujuan untuk mendeskripsikan respons Pemerintah Kabupaten Garut dalam menghadapi permasalahan tersebut dan menganalisis lebih jauh mengenai pengaruhnya terhadap kinerja pemda. Penelitian menggunakan metode penelitian kualitatif deskriptif. Hasil yang diperoleh adalah penundaan penyaluran sebagian DAU mengakibatkan pemerintah daerah mengalami kesulitan dalam membayar gaji pegawai, pembayaran pada pihak ketiga, dan kegiatan rutin. Strategi yang dilakukan meliputi upaya peningkatan penerimaan dari sumber lain, efisiensi pada belanja, kebijakan pembiayaan, penggunaan cadangan kas Pemkab Garut, dan penganggaran kembali beberapa kegiatan di tahun 2017. Penundaan penyaluran sebagian DAU berdampak pada tidak terlaksananya 19 kegiatan di Dinas Pendidikan, 7 kegiatan di Dinas Kesehatan, dan 14 kegiatan di Dinas Bina Marga.
Evaluasi Efektivitas Alokasi Anggaran Belanja Daerah 11 Prioritas Pembangunan Jawa Barat Tahun 2022 Rustandi, Sheilla Destia Putri; Dahtiah, Neneng
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.v3i3.5221

Abstract

Effectiveness at the regional budget level is very important, because this is to determine the level of achievement of work program results with predetermined targets. The purpose of this research is to analyze how the Effectiveness of Regional Expenditure Budget Allocation towards 11 Development Priorities of West Java. The analytical method used is a quantitative descriptive method, namely by establishing the concept of calculating financial ratios from the realization of the budget contained in the West Java Government Budget Realization Report. The data source used in this study is only secondary data obtained from the Budget Realization Report of West Java Province. The secondary data used is data documentation in the form of information in the form of books, archives, documents, writings, numbers and pictures in the form of reports and information that can support research. The results of the research show that the allocation of regional spending for 11 development priorities in West Java in 2022 is effective in its implementation through infrastructure development programs and activities.
Analisis Faktor- Faktor Penyebab Defisit Anggaran Pendapatan Belanja Daerah (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat Tahun Anggaran 2019-2021) Restu, Indriani; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i1.5223

Abstract

Fiscal policy largely determines the composition of the budget structure prepared by the regional government, namely the APBD. The meaning of the APBD is seen from the efforts and seriousness of the local government when managing regional finances, the amount of revenue power that will be extracted, the direction of the regional spending cycle that is used as the focus, and where the budget deficit will be borne from. The composition of the budget structure compiled by the regional government of West Bandung Regency for the last three years (2019-2021) states that there is an unstable amount in the income budget and expenditure budget regarding its economic development when viewed from its economic growth. This research aims to find out what factors cause the budget deficit and find out the strategy or follow-up of the West Bandung Regency government in tackling the budget deficit problem. This study uses a qualitative case study approach. Data collection used interview techniques with informants as a source of information and information on regional financial annual reports as objects used. Based on the results of the study, there were factors that caused the budget deficit in the West Bandung Regency government, including the adjusted RKPD (Regional Work Plan) and the economic crisis due to shifts in regional expenditure allocations, especially personnel spending.
PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Burhany, Dian Imanina; Suwondo, Sulistia; Mai, Muhamad Umar; Supriatna, Iyeh; Dahtiah, Neneng; Irawan, Arry; Sembiring, Etti Ernita; Afriady, Arif
Jurnal Difusi Vol. 5 No. 1 (2022): 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.v5i1.3308

Abstract

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.
Apakah Profitabilitas dan Ukuran Perusahaan Berkontribusi terhadap Nilai Perusahaan? Ishak, Jouzar Farouq; Dahtiah, Neneng; Sitorus, Sifra Christalia Rustiana; Nabila, Raihani Putri
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.v5i1.5961

Abstract

The purpose of this research is to examine the effect of profitability and size company on the firm value of company in Index LQ-45 Indonesia Stock Exchange. This research uses financial statements data in term 2018-2023 by multiple regression analysis. The result shows that profitability and size company have effects on the firm value of company in LQ-45 Index Indonesia Stock Exchange. A company size that is too large is considered to cause a lack of efficiency in monitoring operational and strategic activities by management, thereby reducing firm value.
Pengaruh Biaya Kualitas dan Biaya Produksi terhadap Volume Penjualan: (Studi Empiris pada Industri Logam dan Mineral yang terdaftar di BEI Periode 2018-2022) Danika, Dinda; Dahtiah, Neneng
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.v5i1.6064

Abstract

Lingkungan bisnis yang semakin kompetitif, perusahaan membutuhkan upaya untuk mengendalikan biaya, terutama biaya kualitas dan biaya produksi. Kedua biaya ini dapat memengaruhi volume penjualan yang diperoleh oleh perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana biaya kualitas dan biaya produksi memengaruhi volume penjualan perusahaan. Sampel penelitian ini adalah perusahaan industri logam dan mineral yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022 dengan menggunakan teknik purposive sampling, metode kuantitatif, dan data sekunder. Hipotesis diuji menggunakan analisis regresi linier berganda. Penelitian pada uji parsial menemukan bahwa biaya kualitas memiliki efek negatif terhadap volume penjualan, sedangkan biaya produksi memiliki efek positif terhadap volume penjualan. Hasil uji simultan menemukan bahwa biaya kualitas dan biaya produksi memiliki efek positif terhadap volume penjualan.
Analisis Sistem Pengendalian Internal Terhadap Persediaan dengan menggunakan Kerangka Kerja COSO pada CV. Rona Karya Nusantara Jolissetiawati, Handayani; Nurmalina, Rina; Dahtiah, Neneng; Muhammad, Rahma Nazila
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4994

Abstract

Inventory must be managed properly to avoid risks that are detrimental to the company. An effective internal control system is able to assist companies in securing their assets. Based on the preliminary study, it was found that every year the company always experiences a difference in inventory. Therefore the purpose of this study is to analyze the internal control over the applied inventory. The analytical method used is descriptive qualitative with a case study approach, the research data sources use primary and secondary data obtained through interviews, observation and documentation. The analysis carried out will follow the internal control guidelines proposed by COSO. The results of the research show that the internal control system implemented by the company has not been effective in dealing with risks in inventory management activities. This is indicated by the incomplete components and principles of internal control implemented by the company.
Pengaruh Rasio Keuangan terhadap Harga Saham Perusahaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Arvin, Amanda Thalia; Sudradjat, Sudradjat; Arief, Khozin; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.3388

Abstract

This research is aimed to find out how Financial Ratio measured by Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Return on Equity (ROE) affects stock price of companies in transportation sector that listed in Indonesia Stock Exchange in period of 2018-2020. This research use Dated Panel Regression analysis with the population of 27 companies listed as transportation sector in IDX. Purposive sampling technique is used and generate 18 companies as samples. After the research process was done, it is known that EPS is the measure of financial ratio that have a significant effect on stcok prices.
Pengaruh Anggaran Beban Operasional dan Anggaran Pendapatan sebagai Alat Perencanaan dan Pengendalian terhadap Kinerja Keuangan pada PT Wakaf Pro Corpora Cahyani, Dzurriyati; Burhany, Dian Imanina; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6590

Abstract

This study aims to analyze the influence of operational expense and revenue budget as planning and control tools on the financial performance of PT Wakaf Pro Corpora during the 2022-2024 period. As a startup company established only three years ago, the company faces challenges in budget management to support the achievement of optimal financial performance. This research employs a quantitative approach, utilizing secondary data in the form of financial reports and company budgets for the selected periods. The independent variables include operational expense budget and revenue budget, functioning as planning and control tools. As a planning tool, budget is measured by budget amount, while as a control tool, budget is measured by budget variance ratio. The dependent variable is financial performance measured by the net profit margin (NPM) ratio. The findings reveal that the operational cost budget as a planning tool has no significant effect on financial performance, while the revenue budget as a planning tool has a significantly positive effect. Furthermore, the operational cost budget as a control tool has a significantly negative effect, while the revenue budget as a control tool has a significantly positive effect on financial performance. The simultaneous test shows that budgets, as both planning and control mechanisms, have a significant impact on financial performance. These results convey the important message of the role of the budget as a planning and control tool to help achieve the company's financial performance.
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