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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Journal Sampurasun : Interdisciplinary Studies for Cultural Heritage Bantenese Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Vivabio : Jurnal Pengabdian Multidisiplin Jurnal Difusi AKUNSIKA: Jurnal Akuntansi dan Keuangan Industrial Research Workshop and National Seminar Jurnal Bisnis dan Kewirausahaan Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Sosial dan Sains

Sulistia Suwondo

Accounting Study Program, Politeknik Negeri Bandung, Bandung, West Java, Indonesia

Author-ID : 3750358

Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Other

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Peningkatan Kualitas Pengajaran Akuntansi dan Simulasi Uji Kompetensi Akuntansi Guru SMK Puragabaya Kota Bandung Hastuti Hastuti; Arry Irawan; Mia Rosmiati; Sulistia Suwondo; Sumiyati Sumiyati; Benny Barnas
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 10, No 1 (2020): Juli 2020
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v10i1.743

The community service program is aimed at improving the quality of accounting teaching for accounting teachers and providing a simulation of accounting competency tests. The method of implementing the activity is carried out with focus group discussions, accounting training and accounting competency test simulations. The training material adopted the competency units issued by LSP-TA and was in line with SKKNI. Participants in this program are 18 accounting teachers who participated in this activity from beginning to end. Program evaluations have been carried out to measure program effectiveness. Evaluation is carried out on aspects of training material and aspects of organizing activities. In the material aspect, the evaluation is done by evaluating the results of an accounting competency test simulation. The assessment is carried out by following the accounting competency test assessment pattern used by LSP-TA. Evaluation of the implementation of activities carried out to evaluate the training material, resource persons, facilities / logistics during the activity. In addition, participants are also entitled to provide advice and input on the implementation of activities

THE EFFORT OF ABCGM TO ESTABLISH BUSINESS CULTURE IN WEST JAVA UNIVERSITIES THROUGH BUSINESS INCUBATOR Ida Hindarsah; Bulan Prabawani; Sulistia Suwondo
SAMPURASUN Vol 7 No 2 (2021): Sampurasun Vol. 7 No. 2, 2021
Publisher : Lembaga Penelitian Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/sampurasun.v7i2.3864

Indonesia is a developing country in Asia, whose economic development still depends on foreign investment. MSME is an alternative business unit that can encourage domestic economic growth that can be released from the dependence of foreign investment. The low number of MSMEs compared to other countries in Asia and the vulnerability of MSMEs unable to compete in the market in the era of globalization. Make the government fund various stakeholders to be established and develop business incubators, including universities. With the adoption of this policy, universities in West Java began to create and build business incubators. This article is intended to describe the process of establishing and developing a university business incubator in West Java. The method used in this research is qualitative research with data collection techniques through data observation and literature study. The results of the study that discussed the establishment of a university business incubator in West Java were carried out in collaboration with lecturers with international non-profit organizations.

PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Dian Imanina Burhany; Sulistia Suwondo; Muhamad Umar Mai; Iyeh Supriatna; Neneng Dahtiah; Arry Irawan; Etti Ernita Sembiring; Arif Afriady
Jurnal Difusi Vol 5 No 1 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i1.3308

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.

Analisis Penerapan Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM (Studi Kasus pada UMKM CV. NELL’Q PERSADA MANDIRI) Sulistia Suwondo
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 1, Januari 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Financial statements are reports that show conditions and provide financial information at present or in a certain period. This study aims to facilitate MSMEs in preparing financial reports in accordance with SAK EMKM. The purpose of this study was to determine how the preparation of financial statements that have been made by CV. NELL'Q PERSADA MANDIRI and what obstacles are faced in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method. for data collection is done by observation, interviews, and documentation. The results of this study indicate that the preparation of financial reports has not fully implemented SAK EMKM, this is due to the limited understanding of MSMEs related to SAK EMKM.

Analisis Efektivitas Program Terminal Parkir Elektronik Sebagai Perwujudan Smart City Kota Bandung Aldi Rinaldi Nurmawan; Kamalah Saadah; Sulistia Suwondo
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Sejak tahun 2013 Kota Bandung berupaya mewujudkan konsep smart city, salah satu upaya mewujudkan konsep tersebut adalah dengan mengembangkan teknologi dalam bidang transportasi yaitu Program Terminal Parkir Elektronik (TPE). Kehadiran program ini diharapkan mampu menghilangkan masalah perparkiran di Kota Bandung, serta mampu meningkatkan Pendapatan Asli Daerah (PAD) Kota Bandung. Namun kenyataannya program ini dinilai tidak sesuai harapan, oleh karena itu harus diukur keefektifannya karena efektivitas TPE merupakan hal yang sangat penting dalam meningkatkan penerimaan retribusi parkir sehingga dapat berkontribusi tinggi terhadap PAD Kota Bandung. Penelitian ini bertujuan untuk mengetahui efektivitas Program TPE sebagai perwujudan smart city, serta mengetahui dampaknya terhadap PAD Kota Bandung dengan cara mengukur efektivitas program. Selanjutnya dilakukan analisis mengenai kesesuaian kebijakan program terminal parkir elektronik dengan konsep smart city. Setelah menganalisis dua hal tersebut, dilakukan analisis mengenai kontribusi penerimaan retribusi parkir terhadap pendapatan asli daerah dengan menggunakan kriteria persentase Depdagri, Kepmendagri No. 690.900.327 Tahun 2006 tentang Pedoman Penilaian dan Kinerja Keuangan Daerah. Metode penelitian yang digunakan meliputi kuesioner, wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukan program terminal parkir elektronik masih kurang efektif, dan kontribusinya terhadap PAD Kota Bandung masih sangat kurang. Meskipun demikian, pengimplementasian kebijakan ini telah cukup baik guna mewujudkan Bandung Smart City.

Rancangan Fertigation Management System Menggunakan Statistical Time and Duration Method Rida Hudaya; Dodi Budiman Margana; R. Wahyu Tri Hartono; Hepi Ludiyati; Rahmawati Hasanah; Sulistia Suwondo; Yadhi Aditya Permana
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Makalah ini membahas rancangan perangkat fertigation management system yang diterapkan secara on-farm dengan menggunakan time and duration method pada lingkungan wireless sensor networked. Rancangan ini bertujuan menjawab persoalan ketepatan penggunaan air dan pupuk pada Digital Precision Farming System, Rancangan perangkas keras terdiri dari sensor node, sink node, modul GSM, Wifi, Bluetooth,SD Card dan RTC. Power supply menggunakan sumber daya listrik PLN. Rancangan perangkat lunak menggunakan statistical time and duration method berdasarkan suhu dan kelembaban lingkungan tanaman. Untuk efisiensi biaya komunikasi, sistem jaringan menggunakan jaringan GSM/SMS, wifi dan Bluetooth. Seluruh peristiwa yang terjadi di sink node dicatat pada datalogger yang terletak di sink node. Hasil rancangan ini menunjukkan tingkat efisiensi penggunaan waktu sekitar 96% dalam penggunaan data melalui jaringan internet berbayar. Sedangkan untuk akurasi pembelajaran time and duration method bervariasi disekitar 94% sampai dengan 96%. Secara fungsional sistem telah berjalan dengan baik seluruhnya. Persoalan yang masih dihadapi adalah tidak adanya jaminan komunikasi GSM/SMS dapat dilaksanakan dengan tepat waktu.

Perancangan Desain Kemasan Inovatif dan Berdaya Saing Untuk Produk Tape Ketan ”Rasa Manis” Sebagai Media Promosi Nono Wibisono; Lina Setiawati; Carolina Magdalena Lasambouw; Riauli Susilawati Hutapea; Rosma Pakpahan; Sulistia Suwondo
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Kemasan mempunyai peranan yang sangat strategis dan penting karena akan mempengaruhi konsumen dalam proses pengambilan keputusan pembelian. Salah satu makanan olahan khas Kuningan yaitu tape ketan. Tape ketan banyak digemari masayarakat Indonesia karena identik dengan beras ketan yang diolah dengan ragi dan dibungkus dengan daun jambu air yang memberikan rasa manis khasnya. Tape ketan biasanya sering dijumpai di pusat oleh-oleh Khas Kuningan. Dengan sistem pengemasan yang tergolong belum inovatif, dibutuhkan kemasan yang mampu mengamankan produk selama proses produksi hingga sampai ditangan konsumen. Oleh karena itu, produsen membutuhkan kemasan yang mampu memberikan identitas, inovatif, dan menjaga kemanan produknya selama proses tersebut. Hasil penelitian menunjukkan bahwa dalam membuat kemasan yang inovatif perlu diperhatikan beberapa hal yaitu; bahan kemasan, pengunaan kata-kata, logo yang sesuai, tata letak, gambar dan warna, serta estetika. Dengan adanya inovasi kemasan produk yang menarik untuk pangan dan berdaya saing akan membantu program pemasaran.

Evaluasi Kesuksesan Sistem Informasi Model Delone & McLean pada Sistem Informasi Manajemen Daerah Barang Milik Daerah Tasha Ulfah Haura; Sulistia Suwondo; Ira Novianty
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.445 KB)

To evaluate information systems successfulness of SIMDA BMD in Bandung Regency Government using Delone & Mclean Model (2003) is the research aims. Research type is quantitative descriptive. Samples are 33 SKPD determined by purposive sampling approach with 66 respondents which are goods handler. Primary also secondary data are the source of data comes from. The data analysis method used is SEM-PLS with SmartPLS 3.3.2 software. The results show that the quality of the system and service quality is verified not to affect user satisfaction, while the quality of information is proven to affect user satisfaction. User satisfaction is verified to affect the net benefits of SIMDA BMD. The conclution is the implementation of SIMDA BMD in Bandung Regency Government can be classified as successful.

Analisis Efektivitas Pelayanan Permohonan Perizinan Mendirikan Bangunan Dengan Berbasis Elektronik Serta Kontribusinya Pada Pendapatan Asli Daerah Naswa Aziza Huwaida Rahmatunnisa; Sulistia Suwondo; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.28 KB)

The long bureaucracy in public services causes frequent fraud by irresponsible officials. As a form of improving public services, the government seeks to prevent this from happening by implementing One Stop Integrated Services and utilizing information technology with Electronic-Based Licensing Services. The electronic-based licensing service itself has been carried out by the City of Bandung under the auspices of DPMPTSP by using the HAY.U Bandung website-based service and the GAMPIL application since 2016. This research was conducted to analyze the effectiveness of the electronic-based licensing program and to what extent its contribution to PAD in Bandung City originates from levy for building permits. This study uses a qualitative method. The result of this research is the implementation of electronic-based licensing by implementation is considered quite effective but lacks in the aspect of program socialization. The contribution of IMB retribution in Bandung City PAD is still considered very insufficient, but it is reasonable because there is a tax sector which is the largest contribution.

Pengaruh Perencanaan Anggaran Dan Penyerapan Anggaran Terhadap Kinerja Instansi Pemerintah Ajeng Fadhilatunnisa; Sulistia Suwondo; Ira Novianty
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Budget planning and budget absorption are very important to make a good performance of government agencies. Budget planning will determine how and for what budget is absorbed, so that the amount of budget absorption can show how the program is implemented, while the implemented program will show how the performance of a government agency. The aims of this research is to determine the effect of Budget Planning and Budget Absorption either partially or simultaneously to the Performance of Government Agencies. The type of this research is quantitative method. The population are 60 Regional Work Unit (SKPD) Bandung City. The sampling a saturated sample. This research is used primary data. The technique of data analysis is using multiple linear regression. Based on the results of this research, there is a positive influence of budget planning and budget absorption on the performance of government agencies either partially or simultaneously.

Co-Authors Afriady, Arif Ajeng Fadhilatunnisa Aldi Rinaldi Nurmawan Arry Irawan Barnas, Benny Bulan Prabawani Carolina Magdalena Lasambouw Dahtiah, Neneng Dea Meliana Debby Veramitha F Dian Imanina Burhany Dodi Budiman Margana Hadiani, Fatmi Hasanah, Rahmawati Hastuti Hastuti Hepi Ludiyati Hindarsah, Ida Hudaya, Rida Hutami Hasnau Ishak, Jouzar Farouq Ita Susanti Kamalah Saadah Khairina Tamimi Pranotoputeri Lina Setiawati Mia Rosmiati Mochamad Umar Mai Muhammad Jiddan Zamhar Muhammad Yunus Maulana Naswa Aziza Huwaida Rahmatunnisa Nono Wibisono Novianty, Ira Pakpahan, Rosma Rahma Nazila Muhammad Raras Santiadin Rendra Trisyanto Surya Riauli Susilawaty Hutapea Sarah, Ira Siti Sembiring, Etti Ernita SUMIYATI SUMIYATI Supriatna, Iyeh Tasha Ulfah Haura W. Tri Hartono Yadhi Aditya Permana Yanti Rufaedah, Yanti

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