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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) Martabe : Jurnal Pengabdian Kepada Masyarakat 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) Jurnal Ilmiah Wahana Pendidikan 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 IJBLPS JPM Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Business, Law and Political Science
Andri Indrawan
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry 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 Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon Iqbal Husaeni; Evi Martaseli; Andri Indrawan
AKUNTANSI 45 Vol. 5 No. 1 (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.v5i1.2487

Abstract

The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Dana Desa Sumiati Rahmawati; Andri Indrawan
AKUNTANSI 45 Vol. 5 No. 1 (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.v5i1.2508

Abstract

This study aims to determine the effect of accountability and transparency on the management of village funds. The type of research used in this study is quantitative research. The population in this study were employees from villages in Parakansalak sub-district, namely Sukakersa village, Sukatani village, and Parakansalak village, totaling 63 people. the sample in this study were village government administrators and administrators of village institutions and organizational units related to the management of village funds totaling 62 people. In this study sampling with saturated sampling technique. The data collection technique used is primary data. The analysis technique used validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. the results showed that the research data were normally distributed, based on the normality test, multicollinearity test, and heteroscedasticity test, no deviations were found. this indicates that the available data have met the requirements for using multiple linear regression models. the results showed that the accountability variable had a significant effect on the management of village funds and the transparency variable had a significant effect on the management of village funds. meanwhile, simultaneously accountability and transparency had a significant effect on the management of village funds.
Pelatihan Keterampilan English For Business Untuk Pelaku UMKM Di Kabupaten Kuningan Jawa Barat Chalisyah, Elis; Natalia, Inpresta; Prihandono, Prihandono; Ridwan , Muhammad; Febriyanti, Febriyanti; Himawan, Irfan Sophan; Indrawan, Andri
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Januari-JPM
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/jpm.v3i1.84

Abstract

Pengabdian masyarakat ini mengulas mengenai masalah yang dihadapi oleh UMKM di Kabupaten Kuningan. Tujuan dilaksanakannya pengabdian kepada masyarakat ini adalah untuk membantu UMKM dalam meningkatkan kemampuan Bahasa Inggris dalam menjual sehingga meningkatkan minat pembeli, khususnya calon pembeli yang berbahasa Inggris. UMKM ini memproduksi berbagai produk khas daerah yang merupakan buatan tangan dan peralatan manual. Banyak faktor yang menjadi permasalahan dalam meningkatkan UMKM di masyarakat salah satunya yaitu cara memikat perhatian dan keinginan produsen terhadap UMKM, salah satunya yaitu Bahasa Inggris dalam bercakap-cakap dengan calon pembeli yang berbahasa asing begitu juga dalam promosi produk. Berdasarkan permasalahan diatas, bahwa Bahasa Inggris sangat penting bagi perkembangan dan peningkatan UMKM bagi masyarakat sehingga diperlukan suatu bekal bagi masyarakat untuk dapat meningkatkan kualitas UMKM melalui kemampuan dalam menjual dalam Bahasa Inggris. Metode yang digunakan untuk penyampaian materi yaitu metode ceramah dan metode praktik.
Implementasi Sistem Informasi Akuntansi Desa dalam Pengelolaan Keuangan (Studi Kasus di Desa Jagamukti dan Desa Pasiripis) Rosa Aprilia; Evi Martaseli; Andri Indrawan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.26478

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi Desa dalam pengelolaan keuangan di Desa Jagamukti dan Desa Pasiripis. Fokus penelitian mencakup tahapan perencanaan, pelaksanaan, pencatatan, pelaporan, dan pertanggungjawaban. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi sistem belum optimal akibat keterbatasan sumber daya manusia, pemahaman teknologi dan regulasi yang rendah, serta kendala infrastruktur internet. Penelitian ini merekomendasikan pelatihan berkelanjutan, peningkatan infrastruktur teknologi, dan pengawasan oleh pemerintah daerah guna mendukung efektivitas sistem.
Pengaruh Transaksi Non-Tunai Kontrol Keuangan dan Literasi Keuangan Terhadap Perilaku Konsumtif Kalangan Gen Z Kota Sukabumi Nurlitawati, Nurul; Sophan Himawan, Irfan; Indrawan, Andri
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3850

Abstract

This study aims to evaluate the effectiveness of human resource functions through management audits at the Population Control, Family Planning, and Women's Empowerment and Child Protection Agency (DP2KBP3A) of Sukabumi City. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The research findings indicate that the audit process was conducted systematically by the Human Resources Development and Management Agency (BKPSDM). The implementation of human resource management functions has been carried out in accordance with regulations; however, issues such as inappropriate staff placement and work discipline were still identified. Follow-up actions include training for new employees and improving the supervision system; however, further refinement of policies and technology is still required. Overall, management audits play a crucial role in enhancing the effectiveness of human resource management within the DP2KBP3A of Sukabumi City.
Pengaruh Digitalisasi Akuntansi, Literasi Keuangan, dan Inklusi Keuangan terhadap Kinerja Keuangan Pada UMKM Sektor Kuliner di Kecamatan Cikole dan Gunungpuyuh, Kota Sukabumi Natalia, Putri; Himawan, Irfan Sophan; Indrawan, Andri
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30322

Abstract

Penelitian ini menguji pengaruh digitalisasi akuntansi, literasi keuangan, dan inklusi keuangan terhadap kinerja keuangan pada UMKM sektor kuliner di Kecamatan Cikole dan Gunungpuyuh, Kota Sukabumi. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi linier berganda dan melibatkan 80 responden. Hasil analisis menunjukkan bahwa ketiga variabel independen berpengaruh signifikan secara parsial terhadap kinerja keuangan: digitalisasi akuntansi (t = 5,493; sig. 0,000), literasi keuangan (t = 3,091; sig. 0,003), dan inklusi keuangan (t = 5,692; sig. 0,000). Secara simultan, ketiga variabel juga berpengaruh signifikan (F = 96,411; sig. 0,000) dengan nilai koefisien determinasi (R²) sebesar 0,792 atau 79,2%. Hal ini menunjukkan bahwa digitalisasi, literasi, dan inklusi keuangan bersama-sama berperan penting dalam meningkatkan kinerja keuangan.
ROE as A Moderating Influence of ESG, Green Innovation and Carbon Emission Disclosure on Firm Value Indrawan, Andri; Sophan Himawan, Irfan; Eriswanto, Elan; Amelia Rahmadini, Salma
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.26020

Abstract

This study aims to evaluate the impact of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value, with Return on Equity (ROE) acting as a moderating variable.In the context of a business environment increasingly emphasizing sustainability and complexity, this study uses secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022.The independent variables in this study include ESG, environmentally friendly innovation, and carbon emission disclosure, while the company value serves as the dependent variable and ROE as the moderator.To analyze the direct relationship and moderation effects, multiple regression and Moderated Regression Analysis (MRA) methods were used.The research findings indicate that the three independent variables have a positive and significant impact on the company's value.In addition, ROE has been proven to strengthen the influence of ESG, green innovation, and emission disclosure on company value.Companies with higher ROE tend to have a stronger correlation between sustainability practices and increased company value
Analisis Pengelolaan Keuangan Puskesmas Buniwangi Dalam Upaya Meningkatkan Efisiensi Dan Efektivitas Penggunaan Anggaran Siti Rahmah Rohilah; Tina Kartini; Andri Indrawan
AKUNTANSI 45 Vol. 6 No. 1 (2025): 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.v6i1.4210

Abstract

This research aims to analyze financial management at the Buniwangi Community Health Center in order to increase the efficiency and effectiveness of budget use. Good financial management is a key factor in ensuring optimal allocation and use of financial resources, especially in the health service sector which has a major responsibility for community welfare. This research uses a qualitative approach with descriptive methods, involving in-depth interviews, document analysis, and observation as the main data collection techniques. The results of the research show that financial management at the Buniwangi Community Health Center has met most public financial management standards, but there are still several obstacles that affect the efficiency and effectiveness of budget use, such as a lack of staff understanding of accounting procedures, limited supporting technology, and budget allocations that are not in accordance with priority needs.
The Influence Of Hotel Tax, Restaurant Tax, Entertainment Tax And Advertising Tax On Local Revenue Of Sukabumi City Government In 2018-2022 (Case Study On The Sukabumi City Financial And Revenue Management Agency): Nuraisah, Risa; Tanjung, Hendra; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.527

Abstract

This study aims to determine the influence of hotel tax, restaurant tax, entertainment tax and advertising tax on local revenue. The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), Entertainment Tax (X3), Advertising Tax (X4) and Local Revenue (Y). Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertising Tax are four important sources of income for local governments in increasing Local Revenue. The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Financial and Revenue Management Agency. The results of the study using SPSS 26, show that the effect of Hotel Tax on Local Original Income is tcount -0.036 <ttable 2.0067 with a sig value of 0.971> 0.05, which means that Hotel Tax partially has no effect and is not significant on Local Original Income. The effect of Restaurant Tax on Local Original Income is tcount -0.492 <ttable 2.0067 with a sig value of 0.624> 0.05, which means that Restaurant Tax partially has no effect and is not significant on Local Original Income. The effect of Entertainment Tax on Local Original Income is tcount 0.771 <ttable 2.0067 with a sig value of 0.444> 0.05, which means that Entertainment Tax has no effect and is not significant on Local Original Income. And the influence of Advertising Tax on Regional Original Income is tcount -0.343 <ttable 2.0067 with a sig value of 0.733> 0.05, which means that Advertising Tax has no effect and is not significant on Regional Original Income. The influence of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously is Fcount 0.214 <Ftable 2.55 with a sig value of 0.930> 0.05 and the coefficient of determination test shows that the contribution of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax to Regional Original Income is 12.7% which means that Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously have no effect and are not significant on Regional Original Income of Sukabumi City for the period 2018-2022.
Sosialisasi dan Edukasi Kolaboratif Samsat dalam Meningkatkan Kesadaran Pajak Pemula (Siswa Slta) di Sukabumi Indrawan, Andri; Pridawati, Pridawati; Nur Azmi, Putri; Salwa Azzahra, Raisha; Nuzulurrahmah, Nurunnisa; Nurul Intan, Ratu; Melati, Puspa
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20753

Abstract

Pajak merupakan sumber pendapatan utama bagi pemerintah negara bagian dan daerah, yang berperan penting bagi pembangunan dan pelayanan publik. Rendahnya kesadaran pajak di kalangan generasi muda, terutama siswa SMA, menjadi tantangan dalam meningkatkan penerimaan pajak daerah. Kegiatan pengabdian masyarakat ini bertujuan untuk menumbuhkan kesadaran pajak melalui kegiatan penyuluhan bersama SAMSAT di Sukabumi. Pelaksanaannya meliputi observasi, pelatihan bersama P3DW SAMSAT, pengembangan materi interaktif, dan penyuluhan di empat sekolah dengan 290 peserta. Materi yang diberikan meliputi pajak kendaraan bermotor, sistem SAMSAT, keselamatan jalan raya, dan Jasa Raharja. Penggunaan media Kahoot meningkatkan antusiasme siswa. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa yang signifikan terhadap kesadaran dan kepatuhan pajak. Kerja sama dengan SAMSAT memberikan kredibilitas dan kualitas material yang optimal. Program ini berhasil membangun konsep kesadaran pajak di kalangan generasi muda dan dapat menjadi model bagi pengembangan serupa di daerah lain.
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Adelia Nur Safitri Agus Cahyana Aisyah Aisyah Amelia Rahmadini, Salma Andre Ardyan Arif Budiawan Aryanti, Meli Asep Saepul Gaos Aulia Rahmadini, Salva Bella Nur Fatia Dewi Conny Damayanty Damayanti, Conny Damayanty, Conny Destalia Puteri, Ajeng Elan Eriswanto Elis Chalisyah Evi Martaseli Evi Martaseli febriyanti febriyanti Fitri Damayanti Gatot Wahyu Nugroho Gianti Ajeng Cahyani Gusmarani, Zesika H Suwiryo, Darmo Hasna, Ishfa Naqiyyan Hendra Tanjung Hendri Anto Hidayat, Imam Riyadi Hijjah, Warnida Idang Nurodin Iqbal Husaeni Irfan Sophan Himawan Irfan Sophan Himawan Ismet Ismatullah Lesmana, Elsa Tianda Listiani Listiani M Alfiandri Setiawan Melati, Puspa Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Mukhamad Muslim Habibie Natalia, Inpresta Novi Priatna Dewi Nur Azmi, Putri Nuraisah, Risa Nurhidayah Shamsudin Nurlitawati, Nurul Nurul Intan, Ratu Nuzulurrahmah, Nurunnisa Pridawati, Pridawati Prihandono, Prihandono Putri Kharisma Andini Putri Natalia Rahmadini, Salma Amelia Rahmadini, Salva Aulia Rahmi Ambari Ridiana Febrianto Ridwan , Muhammad Rosa Aprilia Safitri, Adelia Nur Sakti Alamsyah Salsa Maulina Salwa Azzahra, Raisha Sesi Liana Sopia Putri Shelby virby 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