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All Journal ProBank: Jurnal Ekonomi dan Perbankan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Sangkabira Indonesian Journal of Economics and Management Management Science Research Journal Jurnal Pengabdian Masyarakat Bestari (JPMB) Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis

Putra, Sugih Sutrisno

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3823572

Humanities 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 Mechanical Engineering Social Sciences Other

Published : 31 Documents Claim Missing Document

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Spending Review pada APBD Kota Bandung di Masa Pandemi Covid-19 Putra, Sugih Sutrisno; Suryana, Novia Aisyah
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.38302

AbstractEfficiency review is one of the methods of spending review, is something that the government must do, especially during the Covid-19 pandemic, which makes the government have to refocus and reallocate the budget on a fairly large scale. The Bandung City Government has been refocusing and reallocating the budget since the beginning of the pandemic, causing changes to the structure of the updated Regional Revenue and Expenditure Budget (APBD) of the year 2020. The research uses a descriptive method with a qualitative approach and the data analysis technique uses in this study is the data analysis method according to Miles and Huberman (1994) which includes the process od data reduction, data display, and conclusion drawing/verification. The results show that in the period of two fiscal years, namely 2019-2020, there was a deviation between the budget allocation and the real needs of the Bandung City Government. However, when viewed in terms of benchmarking analysis, the performance of the Bandung City Government is quite good.

EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort): EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort) Ari Permana; Sugih Sutrisno Putra; Dian Imanina Burhany
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

The sale of services is a determining factor in the leisure business, because it is the company's main source of income. In order for maximum income to be obtained, an effective and efficient Internal Control System (SPI) is needed to reduce fraud that occurs in the company so that revenue can be maximized. SPI at Bandung Giri Gahana Golf & Resort is still ineffective because it lacks supervision and does not implement Standard Operating Procedures (SOP) by the frontliners. Therefore it is necessary to conduct an evaluation to assess how effective and efficient the existing SPI is and what recommendations are needed to improve it. This study aims to evaluate and analyze and design SPI at Bandung Giri Gahana Golf & Resort. The research was conducted using a qualitative descriptive method with a case study approach. Data collection was carried out by documentation, observation and interviews.

Pengaruh Ability, Legitimacy, dan Acceptance terhadap Efektivitas Penerapan Anggaran Berbasis Kinerja Periode Tahun Anggaran 2017-2018 (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Bandung) Hafilah Kiasati Shabrina; Sugih Sutrisno Putra
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

Dalam menyelenggarakan pemerintahan khususnya dibidang penganggaran pemerintah memerlukan pendekatan yang baik guna tercapainya tujuan yang telah ditetapkan sebelumnya. Penganggaran dengan pendekatan kinerja dilakukan oleh pemerintah sebagai acuan dalam hal merancang dan menyususn anggaran untuk mencapai tujuan dan sasaran kinerja. Penelitian ini bertujuan untuk mengatahui pengaruh ability, legitimacy, dan accaptance terhadap efektivitas penerapan anggaran berbasis kinerja pada Satuan Kerja Perangkat Daerah Kota Bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Teknik pengambilan sampel adalah purposive sampling. Sampel dipilih berdasarkan kriteria tertentu yaitu 13 dinas yang memilikiPendapatan dan Belanja di Kota Bandung. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada bidang perencanaan atau anggaran dan bidang keuangan atau akunansi, responden dalam penelitian ini berjumlah 50 orang. Hasil penelitian ini menunjukkan bahwa ability dan legitimacy secara parsial berpengaruh positif dan signifikan terhadap efektivitas penerapan anggaran berbasis kinerja, sedangkan acceptance secara parsial tidak berpengaruh positif dan signifikan terhadap efektivitas penerapan anggaran berbasis kineja. Secara simultan ability, legitimacy, dan acceptance berpengaruh positif dan signifikan terhadap efektivitas penerpan anggaran berbasis kinerja.

Pengembangan Sistem Pengendalian Internal Atas Pengendalian (Studi Kasus PT Sinarmas Multifinance Bandung) Robby Pangestu; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.356 KB)

Sales is one of the important aspects for a company to make a profit. Credit sales doesn’t allow company to receive cash as a directly, but can caused account receivables from customer. Lack of receivable control directly will harm the company. Therefore, an internal control system is needed in order to reduce the possibility of bad debt. As with Sinarmas Multifinance Bandung, there are still bad debts by its customers. Therefore it is necessary to do an evaluation to assess how effective and efficient the existing internal control system is. Researcher in this study will conduct an evaluation and analysis also provide recommendations for the internal control system at Sinarmas Multifinance Bandung with descriptive qualitative methode with case study approach and documentation, observation, and interviews conducted in data collection. Internal control system recommendations that will be made by the author will be in the form of Standard Operational Procedure (SOP). Based on the research that the existing of Internal Control System is sufficient. However, there are still some things that must be maximized, so that the authors give recommendations of Internal Control System to maximize existing of Internal Control System.

Evaluasi Dan Perancangan Sistem Pengendalian Internal Atas Persediaan Menggunakan COSO (Studi Kasus Pada Cihanjuang Inti Teknik) Dea Setiana; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.134 KB)

SPI is one of the contro1s in managing inventory. Effective and efficient management of SPI on inventory will reduce the potentia1 for fraud and 1oss in the company. Based on pre1iminary studies, SPI at Cintek is still not effective and efficient due to monitoring and not imp1ementing SOPs by the division re1ated to supp1ies. The purpose of this study is to assess how effective and efficient the existing SPI is and then provide recommendations in the form of a design to improve the SPI in the company. This research was conducted using qualitative descriptive method case study approach and data co11ection techniques in the form of interviews, observation and documentation. The SPI design that the writer made was in the form of SOP using a contro1 matrix. The research results will be obtained in the form of recommendations to companies in increasing the effectiveness and efficiency of SPI on supplies.

Analisis dan Pengembangan Sistem Pengendalian Intern atas Penjualan Jasa (Studi Kasus pada Bandung Giri Gahana Golf & Resort) Ari Permana; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.578 KB)

The Internal Control System is one of the controls in managing the sale of services. Effective and efficient management of SPI for the sale of services will reduce fraud that occurs in the company. As in Bandung Giri Gahana Golf & Resort, SPI is still not effective because there is still lack of supervision and the implementation of an SOP by the frontliner. Therefore an evaluation is needed to assess how effective and efficient the existing SPI is, and recommendations needed to improve existing SPI . Researchers in this study will conduct evaluation and analysis and design SPI recommendations in Bandung Giri Gahana Golf & Resort by using qualitative descriptive methods of case study approaches and data collection is done by documentation, observation and interviews. The SPI recommendation that the author makes is the Standard Operational Procedure (SOP). Based on research that the existing SPI is adequate. However, there are still a number of elements that are not yet adequate, so the authors recommend SPI on these elements to maximize the existing SPI.

Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay Ghina Rahmafitri; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Yulia Prisselya Hutagalung; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value

Pengembangan Sistem Informasi Akuntansi Pengelolaan Kas Desa berbasis Web Danang Afifuddin Nuryamin; Darya Setia Nugraha; Sugih Sutrisno Putra
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 (738.447 KB)

The Government of Cigugur Girang Village, Parongpong Subdistrict, West Bandung Regency is a government agency at the village level that uses an accounting information system provided by the central government and also uses a manual system. Expenditures and cash receipts transactions conducted in Cigugur Girang Village, Parongpong District, West Bandung Regency are classified as frequent. The system currently in use has not been able to describe expenditure trends and the amount of expenditure for each activity. Because every transaction recorded is still manually resulting in the making of the reports needed by the agency takes longer. As a solution to these problems, the authors designed an application program for spending and cash receipts that are tailored to the circumstances and needs of the agency. The author uses the SDLC and RAD method in designing this application program. Data collection is done by interviewing, observing, and analyzing documents. After the analysis is carried out, the authors designed the application program using Adobe XD. With the design of this protorype program, it is expected to be an alternative used in the accounting information system for expenditure and cash receipts in Cigugur Girang Village, Parongpong District, West Bandung Regency

Review Alokasi pada Anggaran Belanja Daerah Kota Bandung Tahun Anggaran 2019-2020 Novia Aisyah Suryana; Sugih Sutrisno Putra; Mia Rosmiati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.943 KB)

In performance-based budgeting, spending reviews are mandatory as a tool to support continuous improvement in budgeting quality, especially during the current C-19 pandemic. The wider impact of the C-19 pandemic has resulted in the government reallocating and refocusing the budget, both revenue and expenditure budgets. Therefore, this study aims to find out how to spend a review in terms of reviewing allocations in the Bandung City APBD for Fiscal Year 2019- 2020. Qualitative descriptive method is the research method used in this study. The data collection techniques were carried out through interviews and documentation. This study also uses data analysis methods according to Miles and Huberman (1984) which consist of data reduction, data display, and conclusion drawing. The results of this study show that within two fiscal years, 2019-2020, the Bandung City Government can make budget savings by an average of 1.013 billion rupiah.

Co-Authors Al-Gholy, Afky Alya Rihhadatulaisy Mufidah Anissa Putri Rahmawati Anna Refiyani Ari Permana Arry Irawan Arry Irawan, Arry Arwan Gunawan Azhar, Pasya Haikal Bukhori, Eka Panca Danang Afifuddin Nuryamin Darya Setia Nugraha Dea Setiana Dian Imanina Burhany Diandra Oliviani Almandita Eka Meitasari, Clarissa Endah Dwi Kusumastuti, Endah Dwi Fifi Afianty Furi Fatwa Dini Ghina Rahmafitri Hadiani, Fatmi Hafilah Kiasati Shabrina Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Ishak, Jouzar Farouq Junaedi, Rendi Lili Indrawati M. Fahrur Rozi Maulanii, Nishrina Zukhrufi Mia Rosmiati Mochamad Umar Mai Mulki Fajriana Sentosa Mulyandani, Vina citra Mutia Agnika Novia Aisyah Suryana Novianty, Ira Nugraha, Arie Apriadi Nugraha, Darya Setia Rahardjo, Bianca Rahma Nazila Muhammad Riauli Susilawaty Hutapea Robby Pangestu Safura, Nurul Salsabila Nur Qatrunnada Setiawan . Setiawan Setiawan Sudjana Sudjana Sudjana Sudradjat Sudradjat Sudradjat Supriatna, Iyeh Suryana, Novia Aisyah Tjetjep Djuwarsa Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti Yeti Aprilliawati Yulia Prisselya Hutagalung

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