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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
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

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Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Daerah Kabupaten Subang Sebelum dan Saat Pandemi Covid-19 Mutia Agnika; Sugih Sutrisno Putra; Sudradjat
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 (476.576 KB)

Abstract

The Covid-19 pandemic has had a major impact on the country's economy, especially on state incomes and expenditures. To save the economy, the government issues various financial policies that will also have an impact on the realization of the Religional Income and Expenditure Budget (APBD). This study aims to determine the performance of the Subang Regency APBD before and during the Covid-19 pandemic. This study uses a quantitative descriptive method by calculating quantitative data from the Subang Regency LRA for Fiscal Years 2019 and 2020, using an analysis of regional financial performance which includes the regional financial independence ratio, PAD effectiveness ratio, regional financial efficiency ratio, compatibility ratio, and growth ratio. The results show that the performance of the Subang Regency APBD in 2019 and 2020 seen from the regional financial independence ratio is very low, the PAD effectiveness ratio is quite effective, the regional financial efficiency ratio has changed from inefficient to efficient, the compatibility ratio is dominated by the operating expenditure ratio compared to the capital expenditure ratio in reasonable proportions, as well as growth ratios that experienced negative growth.
Analisis Faktor-Faktor yang Mempengaruhi Menurunnya Penerimaan Retribusi Pasar Salsabila Nur Qatrunnada; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.138 KB) | DOI: 10.35313/iarj.v2i3.4138

Abstract

Market levies are one of the sources of revenue for Perumda Pasar Juara in Bandung, but there has been a decrease in market retribution receipts in 2020 due to the Covid-19 pandemic. This study aims to determine the effect of PPKM policy, human resource competence, supervision, awareness of mandatory user fees and infrastructure to reduce market retribution revenue in Bandung City. This research is a type of quantitative research with a descriptive approach. The data obtained came from distributing questionnaires to 92 respondents from 46 traders and market officers from 28 traditional markets managed by Perumda Pasar Champion Bandung City. The data analysis method used multiple linear regression analysis using SPSS version 26. The results showed that simultaneously the PPKM policy variables, human resource competence, supervision, awareness of retribution obligations and infrastructure had a positive and significant effect on decreasing market retribution revenue.
Village Financial Management Training Equipped with SisKeuDes Supporting Application Design in Parongpong District, West Bandung Regency Riauli Susilawaty Hutapea; Arwan Gunawan; Muhammad Umar Mai; Sudradjat; Sugih Sutrisno Putra; Tjetjep Djuwarsa
Jurnal Pengabdian Masyarakat Bestari Vol. 1 No. 8 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v1i8.1722

Abstract

The Bandung State Polytechnic (Polban) Accounting Department intends to participate in providing solutions to problems faced by villages in Parongpong District through the Community Service (PkM) program. The solution offered is to increase the knowledge and competence of village government officials regarding financial governance through training on the Budget Cycle and Accounting Cycle for DD and ADD administration, followed by a mentoring program in using supporting applications for the Village Financial System. This activity is also intended as a media for students to apply their knowledge directly in the community in relevant fields, a form of link and match between AMP Study Program and users, namely local government, and a form of self-actualization of students in society. The results of the implementation of the PkM program activities that have been carried out include: Training related to the provision of material on the Budget Cycle and Accounting Cycle as well as Assistance regarding the Practice of Using Village Financial System Support Applications (SisKeuDes), as well as ways to understand and overcome the Inspector General's findings.
Pengaruh Kompetensi Sumber Daya Manusia dan Tingkat Religiusitas terhadap Kualitas Laporan Keuangan dengan SPIP sebagai Variabel Intervening M. Fahrur Rozi; Sugih Sutrisno Putra; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.4135

Abstract

This study aims to determine the effect of human resource competence, the use of information technology, and the level of religiosity on the quality of financial reports with the government's internal control system (SPIP) as an intervening variable in the Local Government Agencies of Bandung City. The research method that used in this research is quantitative method. The population in this study is the Local Government Agencies of Bandung City with a sample of 26 Departments and Agencies under the Bandung City government. The data analysis method that used in this research is path analysis with the help of the SPSS application. The results showed that the competence of human resources and the level of religiosity had a positive and significant effect on the quality of financial reports either partially or simultaneously, as well as directly or indirectly through government internal control systems (SPIP).
The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement Yanti Rufaedah; Sugih Sutrisno Putra; Fatmi Hadiani
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4904

Abstract

Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization of Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data in the form of a questionnaire as an instrument in data collection. Respondents in this study was selected using the convenience sampling method, because it has been determined by KAP. Questionnaire distributed to 60 auditors from 16 KAPs, but only 51 questionnaires were returned and 46 questionnaires were processed. Data analysis using the PLS Method. The results of the study show that there is an attitude of professional skepticism Auditors and Utilization of Information Technology in KAP Bandung City have a significant positive effect on Detection of Financial Statement Fraud, either partially or simultaneously. Keywords: Auditor Professional Skepticism, Utilization of Information Technology, Fraud Detection Financial statements
Analisis Efektivitas Penerapan Sistem Pengendalian Intern Pemerintah Guna Peningkatan Kinerja Instansi Pemerintah pada Inspektorat Daerah Kabupaten Garut Alya Rihhadatulaisy Mufidah; Yanti Rufaedah; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4124

Abstract

This study aims to determine whether the application of the Government Internal Control System at the Regional Inspectorate of Garut Regency is effective in supporting agency performance. The more effective the implementation of the internal control system, the better the performance of government agencies. The method used in this research is qualitative method. by using primary data in the form of interviews with sources from the Regional Inspectorate of Garut Regency and secondary data in the form of relevant documentation. Test the validity of the data used in this study, namely the credibility test (credibility), transferability (transferability), reliability test (dependability), and objectivity test (confirmability). Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The results showed that the application of the Government's Internal Control System at the Regional Inspectorate of Garut Regency had effectively supported the performance of the Inspectorate Agencies. It is hoped that this research can be useful as learning material regarding the Effectiveness of SPIP implementation in order to increase Institutional Performance.
Penerapan Akuntansi Manajemen Lingkungan Dalam Proses Pengolahan Limbah Pada Rumah Sakit Jiwa Provinsi Jawa Barat Anna Refiyani; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4893

Abstract

This research aims to provide recommendations for recording and reporting environmental physicalandmonetaryinformationthatcanbeappliedtotheMentalHospitalofWestJavaProvince. The type of research is descriptive qualitative research with a case study approach through the process of interviews, observation, and documentation. The types of data used are subject data and documentary data, the data sources are primary data and secondary data. The data analysis technique used the approach ofMiles and Huberman (1984). The results ofthis study are the Mental Hospital of West Jawa Province has carried out waste treatment properly. The treatment of environmental monetary information through the stages of identification, recognition, measurement, presentation, disclosure. This research provides recommendations for environmental cost report by using Hansen & Mowen approach. In the recommendations for physical information conducted by designing formats and completing reports that have been carried out by the hospital.
Analisis Tindak lanjut Rekomendasi BPK Atas Laporan Keuangan Pemerintah Daerah Kabupaten Bandung Barat Sugih Sutrisno Putra; Mulki Fajriana Sentosa
ProBank Vol 6, No 1 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i1.879

Abstract

Salah satu kewajiban entitas untuk mewujudkan akuntabilitas dan tata kelola yang baik adalah dengan menindaklanjuti rekomendasi BPK. Tindak lanjut atas rekomendasi ini merupakan upaya melakukan perbaikan tata kelola keuangan, sehingga di tahun berikutnya diharapkan tidak terjadi temuan berulang. Berdasarkan data yang diperoleh, progres tindak lanjut atas rekomendasi pada Pemerintah Kabupaten Bandung Barat masih di bawah target yang telah ditentukan. Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang menyebabkan belum optimalnya tindak lanjut rekomendasi pemeriksaan BPK pada Pemerintah Kabupaten Bandung Barat. Penelitian ini menggunakan metode penelitian kualitatif dengan model analisis data Miles-Huberman. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara mendalam terhadap responden yang memiliki kewenangan terhadap pelaksanaan tindak lanjut rekomendasi BPK. Data sekunder diperoleh dari studi dokumentasi terhadap Laporan Hasil Pemeriksaan (LHP) atas LKPD Pemerintah Kabupaten Bandung Barat. Hasil analisis data menunjukan terdapat lima faktor internal dan tiga faktor eksternal yang menyebabkan belum optimalnya tindak lanjut atas rekomendasi BPK. Faktor internal ini adalah SDM, mutasi, koordinasi yang belum maksimal, lemahnya SPI dan belum adanya sanksi yang tegas. Sedangkan faktor eksternal yang menyebabkan belum optimalnya TLHP di Kabupaten Bandung Barat adalah persepsi pemeriksa yang berbeda-beda, pihak ketiga yang kurang responsif dan banyaknya aset limpahan yang tidak dilengkapi dokumen pendukung.
Pelatihan dan Sertifikasi Kompetensi Komputerisasi Akuntansi Bagi Guru SMK yang Tergabung dalam MGMP Akuntansi Kota Cimahi Ira Novianty; Yeti Aprilliawati; Fifi Afianty; Sugih Sutrisno Putra; Vina Citra Mulyandani; Sudjana Sudjana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1518

Abstract

Perkembangan teknologi sudah sangat pesat dan kurikulum pendidikan sudah mengadopsi penerapan teknologi dalam pembelajarannya. Guru sebagai ujung tombak keberhasilan pembelajaran di sekolah harus memiliki kompetensi yang relevan dengan perkembangan kebutuhan industry. PKM ini dilatarbelakangi masih banyaknya lulusan SMK yang menganggur dikarenakan banyaknya guru yang belum memiliki keterampilan sedangkan yang dibutuhkan di SMK adalah guru-guru yang memiliki kompetensi keahlian. Selain itu, modul-modul yang disusun masih memerlukan penyesuaian dengan kriteria untuk kerja yang tercantum dalam SKKNI yang saat ini masih menjadi acuan dalam standar kompetensi. Tujuan dari kegiatan PKM ini untuk meningkatkan kemampuan guru MGMP Akuntansi kota Cimahi dalam pembelajaran komputer akuntansi (Spreadsheet dan Accurate). Metode pengabdian pada masyarakat ini dilakukan dengan melakukan sosialisasi dan bimbingan komputerisasi akuntansi kepada guru-guru SMK akuntansi di Cimahi yang selanjutnya dilakukan ujian sertifikasi dari LSP Teknisi Akuntansi. Hasil pre-test dan ujian sertifikasi dalam pengabdian ini menunjukkan bahwa dengan pemberian pelatihan ini memberikan hasil positif, yakni pengetahuan dan keahlian guru SMK akuntansi tentang komputerisasi Akuntansi meningkat sebanyak 30 %. Berdasarkan hal tersebut, dapat dilihat bahwa pengabdian yang telah dilakukan telah meningkatkan kompetensi guru SMK akuntansi yang tergabung dalam MGMP kota Cimahi, yang nantinya berpengaruh terhadap pengajaran di sekolah kepada siswa SMK.
Analisis dan Perancangan Sistem Informasi Akuntansi Pembelian dan Penjualan Menggunakan Microsoft Access 2021 pada CV Iphone by Sheila Diandra Oliviani Almandita; Sugih Sutrisno Putra; Iyeh Supriatna; Endah Dwi Kusumastuti; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4991

Abstract

The purpose of this research is to determine the buying and selling accounting information system implemented on CV Iphone by Sheila and to create a purchasing and selling application design using Microsoft Access 2021 software. This research was conducted with a qualitative descriptive method and uses the SDLC system development method as an analytical tool. The findings revealed that there were still some flaws in the company's operations, such as no purchase transaction recording, ineffective authorization systems and recording procedures, ineffective use of Microsoft Excel software, and the absence of an application that facilitates recording purchases and sales. Through this research, solutions to problems are provided, especially in terms of improving procedures and designing applications that are tailored to the circumstances and needs of the company, so that it is easier for businesses to record and search information, print sales invoices, and generate reports as needed.
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