Articles
<![CDATA[Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern terhadap Akuntabilitas Kinerja pada Instansi Pemerintah ]]>
<![CDATA[Hendri Anto]]>;
<![CDATA[Sakti Alamsyah]]>;
<![CDATA[Andri Indrawan]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 2 (2022): Juli ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v19i2.13522
<![CDATA[ABSTRACT This study aims to explain the effect of implementing public sector accounting reporting and internal control on performance accountability in Lembursitu District, Sukabumi City. The population in this study were all civil servants in overtimesitu sub-districts spread over five Lembursitu villages totalling 43 people. This study used multiple linear regression analysis techniques. In this study, the implementation of Public Sector Accounting Reporting Implementation (X1) affects the Performance Accountability of Government Agencies (Y). Furthermore, internal control (X2) does not affect the Performance Accountability of Government Agencies (Y). It is concluded that the results of this study indicate that the Implementation of Public Sector Accounting Reports and Internal Controls on the Performance Accountability of Government Agencies in Lembursitu District Has a Significant Influence.ABSTRAKPenelitian ini bertujuan untuk menjelaskan pengaruh implementasi pelaporan akuntansi sektor publik dan pengendalian intern terhadap akuntabilitas kinerja di Kecamatan Lembursitu Kota Sukabumi. Populasi dalam penelitian ini adalah seluruh pegawai negeri sipil di kecamatan lembursitu yang tersebar di 5 kelurahan lembursitu yang berjumlah 43 orang, penelitian ini menggunakan teknik analisis regressi linier berganda, dalam penelitian ini penerapan Implementasi Pelaporan Akuntansi Sektor Publik (X1) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Selanjutnya pengendalian Intern (X2) tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Disimpulkan hasil dari penelitian ini menunjukan bahwa Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah Di Kecamatan Lembursitu Berpengaruh Signifikan.]]>
<![CDATA[Pengaruh Idealisme Dan Relativisme Pada Persepsi Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan ]]>
<![CDATA[Hendra Tanjung]]>;
<![CDATA[Andri Indrawan]]>
<![CDATA[ Jurnal EBI Vol 4, No 2 (2022): Jurnal Ekonomi Bisnis dan Industri ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.52061/ebi.v4i2.76
<![CDATA[This study aims to investigate the effect of idealism and relativism on accounting students' perceptions of accountants' unethical behavior. This research is important because the accounting profession is the guardian of public trust and accounting students are prospective accountants. The research was conducted using a survey technique with accounting students as respondents from a religion-based university. The prepared questionnaire was sent to accounting student respondents and the data that was successfully obtained through a questionnaire and met the requirements was then processed using SPSS 24 software. The quality of the data was determined through a series of tests such as normality and classical assumptions. The hypothesis was tested by multiple regression. The test results partially or simultaneously show that idealism and relativism affect accounting students' perceptions of accountants' unethical behavior. Therefore, universities as printers of the next generation need to provide learning that is able to improve and maintain idealism and foster relativism that is positive or in accordance with applicable norms. Providing learning about moral ethics and adding religious learning can be one solution. Key words: idealism, relativism, accountants, perception, ethics]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RASIONALITAS KENAIKAN PAJAK BUMI DAN BANGUNAN DI KOTA SUKABUMI ]]>
<![CDATA[Acep Suherman]]>;
<![CDATA[Andri Indrawan]]>;
<![CDATA[Tina Kartini]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v10i1.351
<![CDATA[Land and building tax is local revenue that is collected from the community for land and building ownership. The rationality of the people in this study is shown in the form of public awareness in accepting and paying land and building taxes. The purpose of this study is to explain how people are invited to participate rationally in increasing land and building taxes and being obedient in paying taxes. The research method used in this study uses quantitative methods. The results of the statistical test show that the variable bearing power has a positive and significant effect on the awareness as well as the benefits of taxes variable which has a positive and significant effect on the awareness as a manifestation of community participation and mutual cooperation under Development.]]>
<![CDATA[Perencanaan Belitan Transformator Distribusi 20 Kv 50 Kva ]]>
<![CDATA[Arif Budiawan]]>;
<![CDATA[Andri Indrawan]]>
<![CDATA[ VERTEX ELEKTRO Vol 14, No 2 (2022): Agtustus ]]>
Publisher : <![CDATA[Fakultas Teknik Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jte.v14i2.10303
<![CDATA[Penelitian ini bertujuan untuk melakukan perencanaan belitan tranformator 20 kV 50 kVA YZn5 serta menentukan nilai impedansi dan rugi-rugi tembaga. Hasil dari kedua tujuan ini akan dibandingkan menurut standar PLN. Standar rugi-rugi daya pada transformator yaitu 5 – 10 % dari tegangan nominal. Metode yang dilakukan dalam penelitian ini adalah dengan melakukan perencanaan berdasarkan anaisa matematis yaitu perhitungan menggunakan rumus dari persamaan-persamaan yang sesuai. Analisa disesuaikan dengan spesifikasi transformator yang direncanakan dengan mempertimbangkan hal-hal teknis seperti perencanaan inti dari jumlah lilitan.Dari hasil penelitian menunjukkan bahwa belitan transformator yang direncanakan sesuai dengan standarisasi PLN sebagai rujukan. Hal ini sesuai dengan nilai rugi-rugi belitan yang dihasilkan serta nilai impedansi yang diperoleh sesuai dengan standar PLN. Besarnya Nilai rugi-rugi yang dihasilkan sebesar 1045,18 Watt dengan besar impedansi (z) sebesar 3,9 Ohm.]]>
<![CDATA[Analisis Pengelolaan Keuangan Dan Penerapan PSAP No. 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum Pada Puskesmas Ciracap ]]>
<![CDATA[Andre Ardyan]]>;
<![CDATA[Tina Kartini]]>;
<![CDATA[Andri Indrawan]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i3.3377
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana Analisis Pengelolaan Keuangan dan Penerapan PSAP No.13 tentang penyajian laporan keuangan Badan Layanan Umum Puskesmas Ciracap. Untuk memperoleh hasil mendalam dan akurat penelitian ini difokuskan pada Puskesmas Ciracap yang berada di Kabupaten Sukabumi. Penelitian ini menggunakan metode deskritf dengan pendekatan kualitatif. Penulis melakukan pengumpulan data melalui wawancara, dokumentasi dan observasi. Pengelolaan data dengan cara deskritif analisis yaitu suatu teknis penulisan dengan memaparkan semua data yang diperoleh dengan melalui wawancara, dokumentasi dan bahan Pustaka dan menganalisisnya dengan pedoman sumber tertulis. Dari hasil penelitian penulis menganalisis kurangnya tenaga akuntansi dan upaya penerapan PSAP No.13 di BLUD Puskesmas Ciracap belum sepenuhnya optimal, dikarenakan BLUD Puskesmas masih di dalam pengawasan Pemerintah Daerah sehingga penerapan PSAP No.13 belum sepenuhnya diterapkan.]]>
<![CDATA[Analisis Kinerja Keuangan dengan Menggunakan Metode Value For Money dalam Mengukur Kinerja Pelayanan Sektor Publik: Studi Kasus di Dinas Kesehatan Kabupaten Cianjur ]]>
<![CDATA[Mukhamad Muslim Habibie]]>;
<![CDATA[Gatot Wahyu Nugroho]]>;
<![CDATA[Andri Indrawan]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i9.4434
<![CDATA[This research was conducted at the Cianjur Regency Health Office. The purpose of this study was to evaluate the financial performance of the Cianjur Regency Health Office in 2022 to 2023 using the Value for Money method. This research uses descriptive qualitative research. The data used in this study consisted of Primary Data and Secondary Data. Primary data was obtained through interviews with the Head of the Finance Department related to the Accountability Statement Report (LKPJ). Meanwhile, Secondary Data was collected from literature relevant to this research. The results showed that the financial performance of the Cianjur Regency Health Office on the Economic Ratio in 2022-2023 was good. However, performance on the Efficiency Ratio and Effectiveness Ratio cannot be categorized as efficient and effective from several programs implemented.]]>
<![CDATA[Pengaruh Volume Usaha Dan Modal Sendiri Terhadap Laba Pada Koperasi Nurul Iman Dwiguna ]]>
<![CDATA[Lesmana, Elsa Tianda]]>;
<![CDATA[H Suwiryo, Darmo]]>;
<![CDATA[Indrawan, Andri]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v4i2.8693
<![CDATA[This study aims to determine the effect of business volume and own capital on profits at the Nurul Iman Dwiguna Cooperative. The research methodology used is a quantitative method with an associative approach. The sampling technique used in this study was non-probability sampling with a total census sampling technique. Data collection techniques use secondary data types. While the data analysis technique uses parametric with the classical assumption test, regression analysis and hypothesis testing with the help of SPSS 25 software. The results of this study indicate that the volume of business has an effect on profit. Own capital has no effect on profits. Business volume and own capital have a simultaneous effect on profit. Therefore, the variables of business volume and own capital need to be considered by cooperatives because they can affect the profits of the Nurul Iman Dwiguna Cooperative.]]>
<![CDATA[Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank Bjb Kcp Cicurug) ]]>
<![CDATA[Hidayat, Imam Riyadi]]>;
<![CDATA[Nugroho, Gatot Wahyu]]>;
<![CDATA[Indrawan, Andri]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v4i2.8792
<![CDATA[This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.]]>
<![CDATA[Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank BJB KCP Cicurug) ]]>
<![CDATA[Hidayat, Imam Riyadi]]>;
<![CDATA[Nugroho, Gatot Wahyu]]>;
<![CDATA[Indrawan, Andri]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v5i1.10742
<![CDATA[This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.]]>
<![CDATA[Analysis of the Application of Emkm SAK in the Preparation of Financial Statements in the Sakti.Online Application ]]>
<![CDATA[Hijjah, Warnida]]>;
<![CDATA[Kartini, Tina]]>;
<![CDATA[Indrawan, Andri]]>
<![CDATA[ International Journal of Law Policy and Governance Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.54099/ijlpg.v2i1.603
<![CDATA[The purpose of this study is to analyze the application of SAK EMKM in the preparation of financial statements produced by the cooperative application system, namely SAKTI. Online. The research was conducted at the Nurul Iman Cooperative. This research uses qualitative methods with a type of comparative descriptive approach that will later describe, describe and compare theory and actual practice so that conclusions can be drawn. Data were obtained using observation, interview, and documentation techniques. The results of the study concluded that the financial statements of the Nurul Iman Cooperative were presented using the SAKTI.Online Applications were not by SAK EMKM completely because they had not presented the three components of financial statements according to SAK EMKM. The preparation of the Nurul Iman Cooperative financial statements was presented using the SAKTI.Online application only presents the balance sheet (statement of financial position), and the calculation report of operating results (income statement) but has not presented notes to the financial statements.]]>
