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Putra, Sugih Sutrisno
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Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Pembelian dan Penjualan Roti Bakar Menggunakan Microsoft Access 2019 (Studi Kasus Pada UMKM “Roti Bakar Batas Kota”) Furi Fatwa Dini; Sugih Sutrisno Putra; Darya Setia Nugraha; Sudjana; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4993

Abstract

In the era of increasing technological development, business unit owners are increasingly motivated to strengthen their competitiveness. Roti Bakar Batas Kota is a home-based business unit that produces and sells toast with various flavors. During the business, there are several obstacles such as the absence of recording purchase transactions, recording sales using Microsoft Excel which is less efficient, and the absence of applications that facilitate recording purchases and sales. The purpose of this study is to determine the purchase and sales information system implemented to produce prototypes of purchase and sales program applications through design using Microsoft Access 2019 software. This applied research was conducted with qualitative methods and used the SDLC (Software Development Life Cycle) method as an analytical tool. With the design of this application, the result obtained is that Roti Bakar Batas Kota can be easier to record transactions, print proof of transactions, and make purchase reports, sales reports, production reports, and raw material inventory reports.
eningkatan Kompetensi Bidang Akuntansi Bagi Guru SMK yang Tergabung Dalam MGMP Akuntansi Kota Cimahi Yeti Apriliawati; Arry Irawan; Sugih Sutrisno Putra; Setiawan .
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol 2, No 2 (2022): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v2i2.24205

Abstract

The quality of teachers in vocational education has an important role in producing graduates who are competitive in the industry. In fact, there are still many Vocational High School (SMK) teachers who do not yet have expertise competency certificates. This is one of the reasons for the high unemployment rate in Indonesia, which is dominated by SMK graduates at 10.42 percent in August 2019. According to the head of the Accounting Subject Teacher Board (MGMP) in the Cimahi, 21 accounting teachers members of the MGMP do not have a competency certificate. Based on these problems, we held training activities to add insight for vocational teachers regarding competency certification for accounting teachers in vocational schools in accordance with the competency certification scheme, and improve practical teaching skills through practicum modules that are in accordance with industrial conditions. The implementation of the PKM program begins with compiling training materials, conducting online pre-tests, evaluating pre-test results, training 5 competency units online, conducting face-to-face competency test simulations, providing simulation scoring results, and providing feedback regarding scoring results. From the results of this activity, the teachers who were treated showed high enthusiasm and were able to receive the training material well with indicators of post test results that were better than the pre test.Keywords: Competency Certification; Vocational high School; Accounting Competence
The Impact of Hotel and Restaurant Tax Contributions to Local Revenue on Kabupaten Garut in 2017-2021: (A Case Study of Local Revemue Service in Kabupaten Garut) Eka Meitasari, Clarissa; Indrawati, Lili; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.4967

Abstract

The purpose of this study is to determine how hotel and restaurant taxes affect Kabupaten Garut's regional original income. This kind of study adopts a descriptive methodology and quantitative techniques. Secondary data from. reports on the collection of hotel and restaurant taxes, and local revenue for the 2017–2021 fiscal year is the source of the information used. With the use of SPSS version 26 software, the analysis approach makes use of the traditional assumption..test, multiple regression analysis, and hypothesis..testing. The Regional Original Income is unaffected in part by the Hotel Tax Contribution. However, the simultaneous contribution of the hotel and restaurant taxes has a considerable impact on regional original income. Hotel and.restaurant taxes had an impact on municipal revenue to the extent of 13.7 percent, with the other factors not covered in this study accounting for the remaining 86.3 percent.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Belanja Modal Terhadap Kinerja Keuangan (Studi Kasus pada Pemerintah Kabupaten Bandung Barat) Rahardjo, Bianca; Sutrisno Putra, Sugih
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i1.5178

Abstract

How well local governments manage regional budgets is reflected in how well those governments operate financially. The purpose of this research is to analyze the relationship between local governments' financial health and their original income, equalization fund, and capital expenditure. The West Bandung Regency served as the study's primary location. Saturated sampling methods were employed in this research, and both documentary data and subject data were documented for analysis. Secondary information from the BPK RI-audited West Bandung Regency Budget Realization Report was utilized for this analysis. Data is gathered via document studies and interviews conducted by non-observers, and multiple linear regression is employed for analysis. Multiple linear regression analysis indicated that the financial performance of local governments was significantly affected positively by local original income and The Balancing Fund and negatively by Capital expenditure.
Evaluasi Pengendalian Intern pada Penerapan Tapping Box untuk Mencegah Kecurangan dalam Pelaporan Pajak dan Mengefektifkan Penerimaan Pajak Daerah Anissa Putri Rahmawati; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5224

Abstract

This study aims to evaluate the extent to which the effectiveness of internal control in the application of tapping boxes at the Regional Revenue Agency of West Bandung Regency, considering that the number of applications has not been maximized, namely only 25 out of 100 tools provided. Research data which is subject data with primary data sources were collected through interviews with the Regional Revenue Agency and questionnaires aimed at all registered taxpayers who have installed tapping box tools in West Bandung Regency. Data analysis was carried out on five sub-variables and 18 dimensions of internal control which were collected through a questionnaire. The research findings indicate that the internal control system for the application of tapping boxes is still inadequate. Based on these results, relevant government agencies need to improve the implementation of internal control on components with low scores, so that internal control can become more effective and tapping box implementation can be maximized. As for the taxpayer, it is hoped that they will be more coordinative with the government regarding the application of the tapping box tool at their place of business.
PELATIHAN PENYUSUNAN HARGA POKOK PRODUK BAGI KELOMPOK USAHA PEMBUATAN ABON IKAN PATIN Rohendi, Hendi; Apriliawati, Yeti; Mulyandani, Vina Citra; Irawan, Arry; Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Novianty, Ira; Setiawan, Setiawan; Mauluddi, Hasbi Assidiki
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1161

Abstract

Desa Bojong Haleuang di Kecamatan Saguling, Kabupaten Bandung Barat, memiliki potensi besar dalam budidaya ikan patin, yang telah dimanfaatkan oleh masyarakat setempat untuk mendirikan kelompok usaha pembuatan abon berbahan baku ikan patin. Namun, kendala dalam pengelolaan keuangan dan penentuan harga pokok produk menyebabkan ketidakefisienan dan ketidakstabilan pendapatan. Pelatihan penyusunan harga pokok produk ini bertujuan untuk meningkatkan kapasitas kelompok usaha dalam menghitung biaya produksi dengan akurat dan menetapkan harga jual yang kompetitif. Tahapan pelatihan meliputi identifikasi dan klasifikasi biaya, perhitungan biaya bahan baku, tenaga kerja langsung, dan overhead, serta penyusunan harga pokok produk. Pelatihan ini mendukung berbagai poin SDGs, termasuk pengentasan kemiskinan, peningkatan ketahanan pangan, penciptaan pekerjaan layak, konsumsi dan produksi yang bertanggung jawab, serta konservasi ekosistem laut. Hasilnya, kelompok usaha diharapkan dapat mengelola biaya produksi lebih efisien, menetapkan harga jual yang sesuai, dan meningkatkan stabilitas pendapatan. Dengan demikian, pelatihan ini berkontribusi pada keberlanjutan usaha dan peningkatan kesejahteraan masyarakat Desa Bojong Haleuang.
Optimalisasi Pemanfaatan Sewa Barang Milik Negara di Politeknik Negeri Bandung Maulanii, Nishrina Zukhrufi; Nugraha, Darya Setia; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5153

Abstract

This study aims to find out the implementation of the utilization of state property leases at the Bandung State Polytechnic based on Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property as well as the constraints and optimization efforts being made. This study used descriptive qualitative method. Data collection is done by interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study indicate that the implementation of leasing State Property at the Bandung State Polytechnic is in accordance with the provisions contained in the Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property but cannot be said to be optimal, as evidenced by the lack of supporting facilities for activities rent and existing human resources are inadequate so that supervision and monitoring of the leased property does not run effectively and efficiently.
Analisis Perbandingan Kinerja Keuangan Dengan Pendekatan Value for Money dan Rasio Keuangan pada Saat, Sebelum, dan Sesudah Pandemi Covid-19 di Pemerintah Provinsi Jawa Barat Azhar, Pasya Haikal; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6614

Abstract

The Covid-19 pandemic has an impact on the economy which has declined, the Indonesian government has issued a policy to pay attention to financial management by analyzing financial reports. Financial analysis is an analysis of financial reports to determine the financial condition and financial performance of the government. This study aims to compare the financial performance of West Java Province during, before and after the Covid-19 pandemic. This study uses a descriptive quantitative method, analyzing financial performance by measuring Value for Money and financial ratios. The results of the study indicate that the West Java provincial government has been good at managing its finances but has declined during the phase when Covid-19 occurred and is still less than optimal in terms of efficiency because the realization of spending still exceeds the realization of income and dependence which is still categorized as sufficient or there is still dependence due to the existence of special allocation funds for national strategy projects and the lack of BUMD contribution to local revenue because only a few BUMDs contribute to increasing local revenue.
Dampak Digitalisasi Perbankan terhadap Transparansi dan Perataan Laba di Bank Umum Syariah Indonesia Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6714

Abstract

Penelitian ini bertujuan untuk mengkaji secara komprehensif pengaruh digitalisasi perbankan terhadap transparansi akuntansi dan praktik perataan laba (income smoothing) pada Bank Umum Syariah (BUS) di Indonesia. Menggunakan pendekatan kuantitatif, studi ini memanfaatkan data sekunder yang dikumpulkan dari laporan tahunan dan laporan keuangan BUS selama periode 2020 hingga 2024. Analisis regresi data panel, dilengkapi dengan uji Hausman, digunakan untuk menguji hubungan antara variabel . Temuan kunci menunjukkan bahwa digitalisasi perbankan memiliki pengaruh positif yang signifikan terhadap transparansi akuntansi . Sebaliknya, digitalisasi berpengaruh negatif yang signifikan terhadap praktik perataan laba, yang diproksikan menggunakan Eckel Index . Hasil ini secara kuat konsisten dengan Teori Sinyal, mengindikasikan bahwa peningkatan digitalisasi memperkuat kerangka akuntabilitas dan secara efektif mengurangi asimetri informasi dalam sektor perbankan syariah . Implikasi praktis dari studi ini menekankan pentingnya adopsi teknologi digital untuk meningkatkan kualitas pelaporan keuangan syariah, mendorong regulator untuk mendukung pengungkapan strategi digital, bank syariah untuk memperkuat tata kelola TI, dan auditor untuk mengintegrasikan indikator digitalisasi dalam penilaian laporan keuangan mereka.
Potensi Kebangkrutan Pada Pra-Pandemi dan Masa Pandemi serta Pengaruhnya Terhadap Profitabilitas Safura, Nurul; Putra, Sugih Sutrisno
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.246 KB) | DOI: 10.32424/1.sar.2022.7.1.6366

Abstract

This study aims to identify the potential for bankruptcy in the tourism and recreation industry listed on the IDX in the pre-pandemic and pandemic periods and its effect on profitability. The potential for bankruptcy in this research was measured by the modified Altman Z-Score model, while profitability was measured by return on assets. The research method used is quantitative research with a descriptive-associative approach. The source of data in this study uses secondary data in the form of the company's annual financial statements. The data analysis technique used a modified Altman Z-Score model, panel data regression analysis, classical assumption test, and hypothesis testing. The calculation results show that in the pre-pandemic, on average, the tourism and recreation industry companies were in the safe category with healthy financial conditions, while during the pandemic, the average company was in the gray category with a condition prone to bankruptcy. Based on the result of tests, the potential for bankruptcy has a significant effect on profitability. The greater potential for bankruptcy will affect the smaller profitability value and otherwise, the smaller bankruptcy potential will affect the greater profitability value.
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