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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) International Journal of Social Science and Business QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Organum: Jurnal Saintifik Manajemen dan Akuntansi Global Financial Accounting Journal Madaniya Jurnal Kajian Akuntansi dan Auditing Jurnal Pengabdian Polinema Kepada Masyarakat JURNAL KEISLAMAN JCA (Jurnal Cendekia Akuntansi) Brilliance: Research of Artificial Intelligence East Asian Journal of Multidisciplinary Research (EAJMR) JURNAL ABDIKARYASAKTI Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat
Sumiadji
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Penerapan Metode Walkthrough Revenue dalam Audit Pendapatan PT ABC oleh KAP XYZ Pribadi, Rizky Angga; Sumiadji Sumiadji; Andi Asdani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.918

Abstract

Penelitian ini menganalisis penerapan metode walkthrough revenue dalam audit keuangan atas siklus penerimaan dan pengakuan pendapatan PT ABC oleh KAP XYZ. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan data primer dan sekunder yang dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa prosedur walkthrough memberikan pemahaman menyeluruh terhadap sistem pengendalian internal perusahaan. Namun, ditemukan kelemahan seperti pencatatan PPN sebagai pendapatan dan ketidakkonsistenan termin pembayaran proyek. Temuan ini disampaikan melalui management letter dengan rekomendasi penyesuaian atas kesalahan material. Disarankan agar KAP XYZ tetap menerapkan prosedur walkthrough secara menyeluruh setiap tahun untuk menjaga efektivitas dan konsistensi pengakuan pendapatan. Penelitian ini diharapkan menjadi referensi dalam penerapan audit pendapatan yang lebih sistematis.
Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus: UMKM Pinkponk Snack Malang) Syafaatul Utmarila Ihza Waluyo; Andi Asdani; Sumiadji Sumiadji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.930

Abstract

This study aims to examine the calculation of production costs and the potential for improving cost efficiency through the implementation of Activity Based Management at UMKM Pinkponk Snack Malang. Currently, Pinkponk Snack still uses a conventional method for calculating production costs, which tends to be less accurate in allocating overhead costs. Therefore, the Activity Based Costing (ABC) approach is used as a basis to identify activities consumed during the production process. Subsequently, the ABM method is applied to evaluate value added and non value added activities in order to enhance cost efficiency. This research employs a descriptive quantitative approach, with data collected through interviews and documentation. The results show that ABM implementation can identify non value added activities such as packaging and storage, which are recommended to be reduced or optimized. By applying ABM, Pinkponk Snack is able to significantly improve production cost efficiency without compromising product quality. Thus, ABM can serve as an effective strategy for cost control and enhancing the competitiveness of MSMEs in a dynamic market environment.
Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

Abstract

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.
Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

Abstract

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.
Inovasi Pengelolaan Lomba Pramuka Berbasis Website dalam Rangka Penerapan Konsep Smart School Nurhasan, Usman; Sumiadji; Subhi, Dian Hanifudin; Rahmanto, Anugrah Nur; Damayanti, Retno; Suryadi, Satrio Binusa
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 11 No. 3 (2025): Qardhul Hasan: Media Pengabdian kepada Masyarakat
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v11i3.21316

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) bertema Transformasi Digital dalam Pengelolaan Lomba Pramuka di Gugus Depan Arvegatu SMPN 4 Kota Malang dilaksanakan hingga Juli 2025 sebagai solusi atas permasalahan mitra yang masih mengelola lomba secara manual, sehingga menimbulkan inefisiensi, potensi kesalahan yang tinggi, dan keterbatasan transparansi. Tujuan kegiatan ini adalah mengembangkan sistem manajemen lomba terintegrasi berbasis website yang mampu mengotomatisasi proses pendaftaran, penjadwalan, penilaian, hingga publikasi hasil secara real-time. Pelaksanaan program menggunakan metode Participatory Action Research (PAR) dengan melibatkan panitia, peserta, juri, dan pembina pada tahap perancangan, uji coba, serta evaluasi sistem. Hasil implementasi menunjukkan adanya peningkatan signifikan pada efisiensi administrasi, akurasi data, dan transparansi pengelolaan lomba. Pengujian menggunakan System Usability Scale (SUS) menghasilkan skor rata-rata 84,2 dengan kategori Excellent, sedangkan evaluasi melalui Technology Acceptance Model (TAM) menunjukkan seluruh variabel berada pada kategori sangat tinggi. Temuan ini membuktikan bahwa sistem yang dikembangkan bermanfaat, mudah dioperasikan, dan memiliki potensi kuat untuk diadopsi secara berkelanjutan sebagai model pengelolaan lomba Pramuka yang modern, transparan, dan profesional.
The Business Process for Receipt and Disbursement of Cash Through Website: Case Study of Riverstone Hotel & Cottage Syaputri, Diva Wahyu; Riwajanti, Nur Indah; Sumiadji, Sumiadji
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10429

Abstract

This study aims to present an effective business process model to tackle issues related to the cash inflow and outflow cycle at Riverstone Hotel & Cottage. It utilizes Research and Development (R&D) as the research type and follows the ADDIE method, consisting of three stages: analysis, design, and development. The findings suggest the necessity of a website system featuring separate cash inflow and outflow menus for the administrative and front office departments, as well as for the hotel's services (rooms and halls) and expenditures. Implementing real-time management can help reduce processing delays during the calculation and input of room/hall prices across different platforms. Moreover, daily/monthly transaction reports can be conveniently accessed from the provided menu options, eliminating the need for manual recalculations.
Business Processes for Basketball Court Rental and Ready Stock Sales Through Accounting Information System: a Case Study of Hok-Kiat Malang Basketball Club Pratiwi, Nandha Sekar; Susilowati, Kartika DS; Sumiadji, Sumiadji
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10716

Abstract

The aim of this research is to offer an efficient business process modeling solution to address issues in the booking and ready stock sales processes at Hok-Kiat Malang Basketball Club. This study is a Research and Development (R&D) project that employs the ADDIE method, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. This method aids in designing a system that can identify and solve problems with a structured and systematic approach. The results indicate that the implementation of a web-based system is crucial to replace the existing manual system. The current manual system faces various issues, including difficulties in tracking revenue, inefficient data management, and the risk of human error in recording transactions. By implementing a web-based system, these issues can be effectively addressed through automation and data integration, thereby enhancing accuracy, efficiency, and transparency in the processes of booking and ready stock sales. The system also facilitates faster and more accurate reporting, and supports strategic decision-making based on reliable information.
The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
EVALUASI IMPLEMENTASI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PT X UNIT PEMBANGKITAN 1 Maulidiah, Rr Nur; Asdani, Andi; Sumiadji, Sumiadji
Aktiva : Jurnal Akuntansi dan Investasi Vol 10, No 2 (2025): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v10i2.2701

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi Corporate Social Responsibility (CSR) PT X Unit Pembangkitan 1 dalam mendukung keberlanjutan jangka panjang, menganalisis pengungkapan CSR berdasarkan regulasi yang berlaku, serta menilai kesesuaian antara praktik CSR dan prinsip keberlanjutan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan sumber data dari data primer dan sekunder. Metode pengumpulan data melalui wawancara mendalam, observasi, dan analisis dokumen secara menyeluruh. Hasil penelitian menunjukkan bahwa PT X Unit Pembangkitan 1 telah menjalankan berbagai program CSR pada empat bidang utama: pendidikan, pemberdayaan UMK, pelestarian lingkungan, dan kesejahteraan sosial. Implementasi program berjalan konsisten, namun masih berfokus pada output jangka pendek dan belum sepenuhnya mengukur dampak berkelanjutan. Dari sisi pengungkapan, perusahaan telah memenuhi ketentuan regulatif, tetapi penyajiannya bersifat selektif, dengan penekanan pada program-program yang menunjang capaian PROPER Hijau. Ditemukan pula adanya kesenjangan antara implementasi dan pengungkapan CSR, yang disebabkan oleh terbatasnya kewenangan unit operasional dalam pengambilan keputusan CSR. Selain itu, PT X Unit Pembangkitan 1 terindikasi adanya praktik selective disclosure yang berfokus pada program PROPER Hijau.
Optimalisasi Kebijakan Tarif Layanan Kesehatan Dengan Activity Based Costing (ABC) Dan Activity Based Management (ABM) Pada IHC Rumah Sakit Toeloengredjo (HVA) Pare Kediri Vanesa, Ernita Dian; Asdani, Andi; Sumiadji, Sumiadji
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7137

Abstract

Tujuan dari dilaksanakannya penelitian ini untuk menganalisis penerapan metode Activity Based Costing (ABC) dan Activity Based Management (ABM) menghasilkan perhitungan biaya yang lebih akurat dalam menentukan kebijakan tarif jasa rawat inap Rumah Sakit Teoloengredjo (HVA) Pare dan mengelola aktivitas bernilai tambah (value added activity) serta aktivitas tidak bernilai tambah guna (non value added activity) mengoptimalkan proses untuk meningkatkan efisiensi biaya. Penelitian ini menggunakan jenis penelitian lapangan (field research) dengan metode penelitian analisis deskriptif kuantitatif. Dari penelitian ini dapat diperoleh hasil bahwa perhitungan tarif kamar rawat inap menggunakan metode ABC memberikan hasil yang lebih akurat dibandingkan tarif Rumah Sakit Toeloengredjo (HVA) Pare. Sedangkan hasil analisis aktivitas menggunakan ABM menunjukkan hasil bahwa terdapat tiga aktivitas yang tidak bernilai tambah sehingga harus dihilangkan / disederhanakan untuk menciptakan efisiensi biaya. Sehingga menghasilkan elemen biaya baru yang menjadi dasar perhitungan harga pokok rawat inap per kelas dengan penghematan biaya sebesar Rp 72.181.900. Dengan demikian, penerapan metode tersebut tidak hanya memberikan hasil analisis dan perhitungan yang lebih akurat tetapi juga mendukung pencapaian efisiensi pengelolaan aktivitas rumah sakit secara keseluruhan.
Co-Authors Adriana Sari, Padma Ahmad Nurkhin Amalia, Riezky Amelia Indah Kusdewanti Annisa Fatimah Annisa Fitriana Arisudhana, Aditya Asdani, Andi Asdani, Andi Basuki R Basuki Rachmat Dian Hanifudin Subhi Dyah Metha Nurfitriasih Edi W Edi Winarto Endah S Endah Suwarni Farel Salsabilla Felania Rinta Maharani Fita Setiati Fita Setiati Futuh H Futuh Handoyo Galuh Kartiko Hutami, Anugrah Fani Siwi Ilmi Firdatul Afidah Imam Mulyono Indrayati Indrayati Indrayati, Indrayati Isrowiyah, Anna Jaswadi JASWADI, Jaswadi Kartika Dewi SS Kuni Utami Kusmintarti, Anik Ludfi Djajanto Ludfi Djajanto Maulidiah, Rr Nur Metha Nurfitriasih, Dyah Muhsin Muhsin Novanty, Ine Nurindrasari, Diana Okvrisha Dwita Rustoputri Padma Adriana Sari Padma Andriana Pratiwi, Nandha Sekar Pribadi, Rizky Angga R Setiawan Rachma Bhakti Utami Rahmanto, Anugrah Nur Retno Damayanti Riezky Amalia Riwajanti, Nur Indah Sari, Padma Adriana Setiati, Fita Siddiqui , Aaiman Suryadi, Satrio Binusa Susilowati, Kartika DS Syafaatul Utmarila Ihza Waluyo Syaputri, Diva Wahyu Syuliswati, Atika Triesti Candrawati Usman Nurhasan Utami, Rachma Vanesa, Ernita Dian Zainal Abdul Haris