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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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Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
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

Kertayasa Tourism Village is the winner of the National Tourism Village Competition organized by the Kemendes PDTT. After becoming a champion in national-level competition, Kertayasa Tourism Village has become the attention of many parties regarding how Kertayasa Tourism Village can achieve its achievements. The management of tourism in the Kertayasa Tourism Village is handed over to the Guha Bau Village-Owned Enterprises (BUMDes). During the process, Guha Bau Village-Owned Enterprises received capital from the Village Fund through equity participation for Village-Owned Enterprises. This study aims to find out how Guha Bau Village-Owned Enterprises utilize village funds provided by Kertayasa Village through equity participation for Village-Owned Enterprises in the development of Kertayasa Tourism Village and what factors support and hinder Guha Bau Village-Owned Enterprises in developing Kertayasa Tourism Village. This research is descriptive qualitative research with data collection techniques conducted through interviews, observation, and documentation. The validation technique used is triangulation, using reference materials and member checks. Qualitative data analysis techniques used are data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that Guha Bau Village-Owned Enterprises acts as a business actor or manager of all tourism objects in the Kertayasa Village area. It can be concluded that Guha Bau Village-Owned Enterprises can utilize village funds well through 3 stages, namely planning, implementation, and accountability. There are supporting and inhibiting factors in the process of developing the Kertayasa Tourism Village by Guha Bau Village-Owned Enterprises.
Implementasi Metode Activity Based Costing dalam penentuan Harga Pokok Jasa dan Analisis Pencatatan serta Pelaporan Keuangan sebagai upaya Optimalisasi Laba Tria Hasna Lesmana; Neneng Dahtiah
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7008

Abstract

The rapid growth of the service industry has intensified business competition, requiring companies to accurately determine service costs in order to improve profitability. This study aims to analyze the application of the Activity-Based Costing (ABC) method in determining service costs and to evaluate financial recording and reporting practices as an effort to optimize profits at Teman Tamu. A qualitative approach with a case study design was employed. Data was collected through interviews, observations, and documentation, and analyzed by identifying activities, determining cost drivers, calculating service costs using the ABC method, and evaluating financial recording and reporting practices. The findings indicate that the ABC method provides more accurate service cost calculations than traditional costing by allocating overhead costs based on actual activities. In addition, the company’s financial recording and reporting remain limited to simple cash-based records and have not yet complied with SAK ETAP, reducing the reliability of financial information for managerial decision-making. The study contributes to management accounting theory by extending the application of Activity-Based Costing to the guest service industry and demonstrating the importance of integrating accurate costing with proper financial reporting to support profit optimization. However, this research is limited to a single case study, focuses only on guest service activities, and relies on qualitative evidence, which may limit the generalizability of the findings to other service industries.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Nuri Fitriani; Arry Irawan; Neneng Dahtiah; Riauli Susilawaty Hutapea; Sulistia Suwondo
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Dan Kompetensi Sumber Daya Manusia Terhadap Efisiensi Pengelolaan Belanja Daerah Pada Pemerintah Kabupaten Bandung Haifa Nur Asti Meisya; Rina Nurmalina; Neneng Dahtiah; Rahma Nazila Muhammad
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7148

Abstract

The management of regional expenditures in Indonesia still faces challenges inefficient budget use, as evidenced by the audit results from the Financial Audit Agency of the Republic of Indonesia (BPK RI) for Bandung Regency in 2024, which identified inefficiencies in regional spending. This condition emphasizes the importance of efficient budget management, in line with the national budget efficiency policy and the reduction of transfer funds to regions to prevent similar inefficiencies. This research aims to examine the influence of the Government's Internal Control System and human resource competencies on the efficiency of regional expenditure management. The study uses a quantitative approach with 108 respondents from 54 regional apparatus in Bandung Regency and analyzes data using Partial Least Squares-Structural Equation Modeling. The research results indicate that both variables have a positive and significant impact on the efficiency of regional expenditures, both partially and simultaneously, with human resource competencies being more dominant.
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 Haifa Nur Asti Meisya 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 Nuri Fitriani Rahma Nazila Muhammad Raisa Nur Adila Raisya Putri Septianti Restu, Indriani Reviona Juliar Riauli Susilawaty Hutapea Rina Nurmalina 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 Tria Hasna Lesmana Tripuspitorini, Fifi Afiyanti Yanti Rufaedah, Yanti