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All Journal Communicatus: Jurnal Ilmu Komunikasi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Syntax Transformation BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Akuntansi'45 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Vertex Elektro Journal of Management, Economic, and Accounting IIJSE IJBLPS JPM Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance SENMEA
Andri Indrawan
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Other

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Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank BJB KCP Cicurug) Hidayat, Imam Riyadi; Nugroho, Gatot Wahyu; Indrawan, Andri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10742

Abstract

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.
Analysis of the Application of Emkm SAK in the Preparation of Financial Statements in the Sakti.Online Application Hijjah, Warnida; Kartini, Tina; Indrawan, Andri
International Journal of Law, Policy, and Governance Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v2i1.603

Abstract

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.
Analisis Penerapan PSAK 69 Agrikultur atas Aset Biologis untuk Tata Kelola Keuangan Pada PT. Indah Bumi Plantasi Damayanti, Fitri; Nurodin, Idang; Indrawan, Andri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5435

Abstract

This study aims to find out the description of the application of PSAK 69 related to biological assets in PT. Indah Bumi Plantasi for financial governance. This research uses descriptive qualitative method. Sources of data obtained by means of observation, interviews, and documentation. To analyze biological assets based on PSAK 69, 3 valuation methods are used, namely recognition of biological assets, measurement of biological assets, and disclosure of biological assets. The results of this study indicate that PT. Indah Bumi Plantasi disclosed and acknowledged its biological assets in the form of teak trees which had shrunk to 3 (three) types of trees according to the type and age of the tree, namely New Plants (TB), Immature Plants (TBM), and Mature Plants (TTM). Biological assets at PT. Indah Bumi Plantation is measured using fair value/market price to make it easier to get profits. This shows that PT. Indah Bumi Plantasi has not fully implemented PSAK 69, because there are still aspects that are not in accordance with PSAK 69 and employees who are still mistaken about PSAK 69.
Pengaruh Literasi Keuangan Dan Financial Teknologi Terhadap Perilaku Keuangan Aryanti, Meli; Kartini, Tina; Indrawan, Andri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6323

Abstract

This study aims to determine and explain the effect of financial literacy and financial technology on financial behavior in accounting students. This research is an associative quantitative study using primary data collected through questionnaires. The population in this study were active students of the Accounting Study Program, Faculty of Economics, Muhammadiyah University of Sukabumi, even semester, namely 390 students. the sample in the study was 80 people. The sampling technique was purposive sampling and analyzed through multiple linear regression.The results of this study stated that partially financial literacy had a positive effect on the financial behavior of accounting students, as evidenced by the value of the regression coefficient of 5.086 > 1.9908 and a significance value of 0.000 <0.05, and financial technology has no effect on financial behavior as evidenced by a regression coefficient value of 0.764 <1.9908 and a significance of 0.00 Meanwhile, the financial literacy and financial technology variables simultaneously influence the financial behavior of Accounting Students at the Muhammadiyah University of Sukabumi of 31,384 with a significance of 0.00.
Analysis of the Internal Control System of Cash Receipts and Disbursements Destalia Puteri, Ajeng; Indrawan, Andri; Martaseli, Evi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6401

Abstract

This study aims to analyze the extent to which the internal control system of cash receipts and disbursements is implemented at PT. Sinar Sosro Sukabumi Sales Office in carrying out its business activities in order to achieve company goals. The theory used in this study is the theory according to Mulyadi. The research method used in this study is a qualitative research method, with descriptive data analysis techniques, namely data obtained from interviews and observations as well as documentation. Where the data taken is secondary and primary data in the form of evidence of records or historical reports of the company. The results of this study indicate that the internal control system of cash receipts and disbursements applied at PT. Sinar Sosro KP. Sukabumi is not completely good yet, because there are still elements that are not in accordance with Mulyadi's theory. of which there are still multiple functions where the cash function performed by the cashier turns out to be in charge of the accounting department as well. Cash and related parts of cash have not been insured by the company. It is feared that this will reduce the accuracy of the records and will open up opportunities for employees to commit cash fraud which can be detrimental to the company. This will also reduce the effectiveness of the cashier's work practices, because it holds two functions simultaneously
GREEN INFRASTRUKTUR IN THE GLOBAL ERA Safitri, Adelia Nur; Damayanty, Conny; Indrawan, Andri
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.171

Abstract

This research aims to determine the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. Sustainable development that pays attention to the environment in the era of globalization is very important to be implemented, this is in line with the Sustainable Development Goals (SDGs) which are a global reference to achieve a better and sustainable life. One of the SDGs targets is goal number 9 regarding "Industry, Innovation, and Infrastructure". Qualitative research methods with literature study techniques are the methods used in research. This study reviews the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. The results of the study reveal that green infrastructure has an important role in realizing the Sustainable Development Goals (SDGs) where with technology there is great potential in supporting the development of green infrastructure to be more effective, efficient and sustainable. The implementation of green infrastructure in Indonesia has begun to be carried out, but there are still various negative impacts caused by challenges and obstacles such as limited human resources who do not understand the green infrastructure and economic system, so based on previous research there is a solution to mitigate these negative impacts, namely by implementing the green infrastructure framework.
ANALISIS KREDIT BERMASALAH DAN PENYALURAN KREDIT DALAM UPAYA MENINGKATKAN PENDAPATAN PERUSAHAAN Hasna, Ishfa Naqiyyan; Suherman, Acep; Indrawan, Andri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.574

Abstract

Non-performing loans are the biggest risk that can lead to the liquidation of a bank. Non-performing loans are something that can affect the continuity of bank operations, because they can cause losses and do not accumulate interest and other income, thus disrupting bank operations, especially in terms of liquidity adequacy. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from the results of interviews and unstructured observations that will be analyzed qualitatively and described in descriptive form. Non-performing loans (NPL) are one of the main risks faced by PT BPR Supra Artapersada KC Sukabumi. Although the company has implemented strict procedures in credit distribution based on the 5C principle (Character, Capacity, Capital, Collateral, Condition), various internal and external factors still affect the NPL level. BPR Supra has implemented the 5C principle in the credit distribution process, it is advisable to update and tighten the credit evaluation criteria periodically, especially in the face of uncertain economic conditions
Peranan Audit Internal dalam Meningkatkan Efektivitas Pengendalian Internal Inventory Suku Cadang di PT. Selamat Lestari Mandiri Salsa Maulina; Sulaeman Sulaeman; Andri Indrawan
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3378

Abstract

This study aims to explain the role of internal audit in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri. The study employs a descriptive qualitative method. Data collection techniques include observation, interviews, and documentation analysis. The research findings indicate that the implementation of internal audit for spare parts inventory has been well-executed, as evidenced by its adherence to the established schedule and procedures. The spare parts inventory internal control system is operating effectively, as demonstrated by its implementation, which largely complies with company procedures. Internal audit plays a crucial role in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri, as seen in its improvement and evaluation efforts regarding the implementation of spare parts inventory internal control, which have resulted in a reduction in spare parts discrepancies.
Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang (Sparepart) Dalam Upaya Mempertahankan Laba Pada PT. Selamat Lestari Mandiri Putri Kharisma Andini; Andri Indrawan; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3386

Abstract

Putri Kharisma Andini (2030611037) Universitas Muhammadiyah Sukabumi. Analysis of the Internal Control System on Merchandise Inventory (Spareparts) in Efforts to Maintain Profitability at PT. Selamat Lestari Mandiri, supervised by Mr. Andri Indrawan, S.E., M.Ak. and Mrs. Evi Martaseli, S.E., M.Ak. This study aims to analyze the internal control system on merchandise inventory (spareparts) at PT. Selamat Lestari Mandiri in maintaining and increasing the company's profitability. The research employs a qualitative method with a descriptive approach to evaluate the procedures and effectiveness of the implemented internal control system. The results indicate that although the existing internal control system is has been effective in several aspects, improvements are still needed, particularly in inventory planning and supply chain management to ensure consistent stock availability. The analyzed internal control flowcharts and procedures cover the processes of receiving, storing, issuing, as well as monitoring and reporting spare parts inventory. By enhancing the effectiveness of the internal control system, the company can avoid losses due to stock shortages, thus maintaining and optimally increasing profitability.
Pengaruh Likuiditas, Leverage, dan Sales Growth Terhadap Profitabilitas pada Perusahaan Sektor Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Aisyah Aisyah; Andri Indrawan; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3398

Abstract

his study aims to analyze the influence of liquidity (CR), leverage (DER), and sales growth on profitability (ROA) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative approach. The population consists of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample comprises 21 healthcare sector companies listed on the IDX during the same period, selected using purposive sampling technique. The research model utilizes classical assumption tests (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), multiple linear regression, hypothesis testing (t-Test and F-Test), and coefficient of determination test. The final results indicate that simultaneously, CR, DER, and Sales Growth affect ROA. Partially, CR and Sales Growth do not have a significant influence on ROA, while DER has a negative and significant effect on ROA.
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Agus Cahyana Aisyah Aisyah Amelia Rahmadini, Salma Andre Ardyan Arif Budiawan Aryanti, Meli Asep Saepul Gaos Conny Damayanti Damayanty, Conny Destalia Puteri, Ajeng Elan Eriswanto Elis Chalisyah Evi Martaseli Evi Martaseli febriyanti febriyanti Fitri Damayanti Gatot Wahyu Nugroho Gianti Ajeng Cahyani H Suwiryo, Darmo Hasna, Ishfa Naqiyyan Hendra Tanjung Hendri Anto Hidayat, Imam Riyadi Hijjah, Warnida Idang Nurodin Iqbal Husaeni Irfan Sophan Himawan Lesmana, Elsa Tianda Listiani Listiani M Alfiandri Setiawan Melati, Puspa Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Mukhamad Muslim Habibie Natalia, Inpresta Niar Imaniar Nur Azmi, Putri Nuraisah, Risa Nurdini, Puji Nadiya Nurlitawati, Nurul Nurul Intan, Ratu Nuzulurrahmah, Nurunnisa Pattanapokinsakul, Kanyapat Pratama, Ramli Prayogi, Dalih Pridawati, Pridawati Prihandono, Prihandono Putri Kharisma Andini Putri Natalia Rahmat Hidayat Rahmi Ambari Ridiana Febrianto Ridwan , Muhammad Risma Nurmilah Rosa Aprilia Safitri, Adelia Nur Sakti Alamsyah Salsa Maulina Salwa Azzahra, Raisha Siti Holisoh Siti Rahmah Rohilah Sophan Himawan, Irfan Sophan, Irfan Sri Islami Rahayu Sri Rahayu, Anisa Sudarma, Ade sulaeman sulaeman Sumiati Rahmawati Tina Kartini Tina Kartini Venita Sofiani