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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 International Journal of Business, Law and Political Science
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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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.
Analysis of Village Financial Statement Presentation in accordance with Government Accounting Standards (SAP) (Case Study in Waluran Village, Waluran District) Pratama, Ramli; Nurodin, Idang; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.301

Abstract

The objectives of this study are as follows: 1) To analyze the presentation of the Financial statements of Waluran Village in accordance with Government Accounting Standards (SAP), 2) To analyze efforts that can be made so that the presentation of the Financial statements of Waluran Village Waluran District is in accordance with Government Accounting Standards (SAP), and 3) To describe the obstacles faced in the presentation of Waluran Village Financial statements in accordance with Government Accounting Standards.  This research is a research that uses qualitative methods using a descriptive approach, using data collection techniques which include: observation, interviews and documentation and using Miles and Huberman model data analysis techniques which include: data collection, data reduction, data presentation and conclusion making. The results of this study show that: 1) The presentation of the Financial statements of Waluran Village, Waluran District, is not fully in accordance with Government Accounting Standards, Waluran Village only presents budget realization reports. While the components of the Financial statements that must be presented according to Government Accounting Standards are budget realization reports, excess budget balance reports, operational reports, cash flow statements, statements of changes in equity and notes to the Financial statements, 2) Efforts that can be made so that the presentation of Waluran Village Financial statements in accordance with applicable accounting standards include: a) Raising the level / competence of human resources,  b) Conducting seminars/training, c) Placing Employees in accordance with their Competence, 3) Constraints in presenting Waluran Village Financial statements in accordance with government accounting standards, which are as follows: a) Relevance or suitability of majors, b) Human resource competence, and c) Lack of information.
The Influence Of World Crude Oil Prices, Dow Jones Industrial Average And Inflation On Stock Price Index (Case Study of Companies Listed on the Indonesia Stock Exchange Energy Sector Period 2016-2022) Prayogi, Dalih; Martaseli, Evi; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.302

Abstract

This research aims to determine the Influence Of World Crude Oil Prices, Dow Jones Industrial Average And Inflation On Price Index Share In Companies Listed on the Indonesian Stock Exchange Energy Sector Period 2016-2022. Method The research used is a descriptive method. Sample in this study were selected using purposive sampling and obtained 12 companies with 7 years of observation and obtained 84 data. The results of this research partially show that Crude Oil has a significant positive effect on the Energy Sector Stock Price Index, Down Jones Industrial Average has an insignificant negative effect on the Price Index Energy Sector Shares, Inflation has a significant positive effect to the Energy Sector Stock Price Index. Meanwhile, simultaneously crude oil, down Jones industrial average and inflation together have a positive and insignificant effect on the Stock Price Index in the Energy Sector Stock Price Index.
Analysis of Revenue Accounting Information Systems And Cash Disbursements (Case Study on Alfamart Franchise CV Lintang Alfaria) Hidayat, Rahmat; Kartini, Tina; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.303

Abstract

The purpose of this study was to find out how the cash receipts and disbursement accounting information system at the Alfamart franchise CV Lintang Alfaria. Data analysis used is qualitative data with qualitative descriptive analysis method. The results showed that the cash receipts and disbursements accounting information system at CV Lintang Alfaria still uses manual standards in its financial reporting.
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.
Pengaruh Leverage, Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress (Studi Kasus Perusahaan Sub Sektor Energi yang Terdaftar di BEI Tahun 2020-2024) Cahyana, Agus; Indrawan, Andri; Himawan, Irfan Sophan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27466

Abstract

Pandemi COVID-19 dan ketidakpastian global akibat konflik geopolitik menekan kinerja perusahaan sub sektor energi di Indonesia. Ketergantungan pada energi fosil, fluktuasi harga komoditas, dan tingginya beban utang meningkatkan risiko financial distress. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, arus kas operasi, dan ukuran perusahaan terhadap financial distress pada perusahaan sub sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif. Sampel terdiri dari 23 perusahaan yang dipilih melalui purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 27. Hasil menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap financial distress (B = –0,780; p = 0,001), arus kas operasi berpengaruh positif dan signifikan (B = 6,929; p = 0,008), sedangkan ukuran perusahaan tidak berpengaruh signifikan (B = 0,067; p = 0,156). Secara simultan, ketiga variabel berpengaruh signifikan (F = 5,938; p = 0,001; R² = 0,235). Temuan ini menegaskan pentingnya pengelolaan utang dan likuiditas dalam menurunkan risiko krisis keuangan, serta membuka peluang penelitian lanjutan dengan variabel makroekonomi atau pendekatan kualitatif
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Agus Cahyana Aisyah Aisyah Amelia Rahmadini, Salma Andre Ardyan Arif Budiawan Aryanti, Meli Asep Saepul Gaos 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 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