Article Per Year (5 Year)
p-Index From 2021 - 2026
5.551
P-Index
This Author published in this journals
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

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Environmental Accounting Disclosure on Firm Value (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange 2017-2020) Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Muhammad, Rahma Nazila; Bukhori, Eka Panca; Al-Gholy, Afky; Junaedi, Rendi
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.114

Abstract

Increasing the value of the company needs to be done so that the company's internal and external parties can improve their environmental performance through appropriate environmental accounting disclosures. This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures and environmental performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This study uses a sample of 43 manufacturing companies in Indonesia where the data needed in this study is in the form of financial report data obtained from the Indonesian Stock Exchange Gallery. The sampling method is purposive sampling. The data analysis technique used is single linear regression using SPSS. The results showed that the environmental accounting disclosure variable had a significant effect on firm value. Meanwhile, the environmental performance variable has no effect and is not significant on firm value. The single linear regression model in this study has an R2 value of 77.48%, which means the firm value can be explained by using the variable value of environmental accounting disclosures, where the remaining 22.52% is influenced by other factors, variables outside the model that have been studied.
Evaluasi dan Perancangan Sistem Pengendalian Internal Penerimaan Dana ZISWAF Menggunakan Kerangka COSO Pada Yayasan X Fadhlan Ghani Padmanegara; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7016

Abstract

The management of ZISWAF fund receipts at Foundation X faces challenges arising from multiple receipt accounts, manual data exchange through Excel and OneDrive, and unintegrated information systems. This study aims to evaluate and design an improved internal control system for ZISWAF fund receipts. A qualitative descriptive approach was employed through participatory observation, semi-structured interviews, and documentation. The evaluation applied the COSO framework and a control matrix to identify existing and missing controls. The results show that internal control has generally been implemented effectively; however, improvements are required in procedure standardization, monitoring follow-up documentation, and information system integration. Theoretically, this study contributes to the application of the COSO framework combined with a control matrix in evaluating and designing internal controls for ZISWAF fund receipts. This study is limited to one organization and the fund receipt process. The proposed design is expected to improve effectiveness, efficiency, coordination, and information reliability.
Pengembangan Sistem Monitoring Pengelolaan Anggaran Proyek Berbasis Web Menggunakan CodeIgniter pada PT ABCD Nurul Rahmawati; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6827

Abstract

The project budget management monitoring system at PT ABCD is still done manually using spreadsheets, which are prone to errors and delays in information. This research aims to develop a web-based monitoring system using the CodeIgniter framework to enable real-time budget management that can be accessed anytime and anywhere. The system development method used is the System Development Life Cycle (SDLC) waterfall model, with Black Box testing to ensure all functionality is running properly. The application is designed using the PHP programming language, CodeIgniter framework, and MySQL database. The developed system includes dashboard modules, monitoring, submission and use of advances, recapitulation, reports, and master data containing COA, account, and project data. The implementation results show that the system is able to improve process efficiency, reduce recording errors, and strengthen budget monitoring and reporting functions in an accurate and structured manner. All features have been tested and run according to user needs. Thus, this system is expected to increase transparency, accountability, and internal control in project budget management in the company.
Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing untuk Penetapan Harga Jual Pada Saskia Knitting Fitriawati Fitriawati; Sugih Sutrisno Putra; Iyeh Supriatna; Rendra Trisyanto Surya; Khozin Arief
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5129

Abstract

This research was conducted to compare the calculation of the cost of goods manufactured by Saskia Knitting as a knitwear manufacturer and calculations using the full costing method. The research method used by the author is descriptive research and data collection techniques are carried out by interviews and documentation. This study used 5 knitwear products, namely vests, chest zippers, full zippers, zakat, and T-shirts. The results of this study found that the cost of production with the full costing method has a higher value than according to the company. This happens because the calculation of the cost of production according to the company contains factory overhead costs that are not included. In addition, the profit according to the calculation of the cost of production using the full costing method and the selling price from the company has a lower value, so a new selling price is calculated for 3 knitwear products, namely vests, chest zippers and full zippers. The range of differences for the cost of production and profit from calculations carried out by Saskia Knitting using the full costing method is 11.59%-16.54%.
Analisis Potensi Kebangkrutan Perusahaan Dengan Pendekatan Altman Z-Score Pada Perusahaan Klien Di Saputra Consultant Chiesa NurApriansyah Apriansyah; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7230

Abstract

This study analyzes the bankruptcy potential of two internet service provider companies, PT X and PT Y, clients of Saputra Consultant, using the Modified Altman Z-Score model. The research is motivated by indications of financial distress, including declining revenue, weak capital structure, and equity deficits during 2023–2025. A quantitative descriptive method was employed using secondary data from balance sheets and income statements obtained from the companies’ annual corporate tax returns. The results indicate that PT X consistently remained in the distress zone with negative Z-Scores (-29.676, -20.751, and -14.195), although its financial condition showed gradual improvement. Meanwhile, PT Y consistently stayed in the safe zone with positive Z-Scores (8.840, 7.398, and 11.879). The findings suggest that PT X requires immediate financial restructuring, whereas PT Y remains financially healthy but should monitor declining sales and net income trends.
The Effect Of Independence, Competence, And Religiosity On Audit Quality At The West Provincial Inspectorate Farhan Maulana Sidik; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7237

Abstract

Audit quality plays a strategic role in supporting accountability and transparency in government administration, particularly within Government Internal Supervisory Apparatus (APIP). This study aims to analyze the effects of auditor independence, competence, and religiosity on audit quality at the Regional Inspectorate of West Java Province. This study employed a quantitative approach using an explanatory survey method. The study population consisted of 38 auditors, all of whom were included as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that auditor competence has a positive and significant effect on audit quality, whereas auditor independence and religiosity do not have significant partial effects. Simultaneously, independence, competence, and religiosity have a significant effect on audit quality. The Adjusted R Square value of 0.674 indicates that 67.4% of the variation in audit quality can be explained by the three independent variables. These findings underscore the importance of strengthening professional competence while maintaining auditor independence and integrity to improve the quality of internal government auditing.
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 Chiesa NurApriansyah Apriansyah Danang Afifuddin Nuryamin Darya Setia Nugraha Dea Setiana Dian Imanina Burhany Diandra Oliviani Almandita Eka Meitasari, Clarissa Endah Dwi Kusumastuti, Endah Dwi Fadhlan Ghani Padmanegara Farhan Maulana Sidik Fifi Afianty Fitriawati Fitriawati Furi Fatwa Dini Ghina Rahmafitri Hadiani, Fatmi Hafilah Kiasati Shabrina Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Ishak, Jouzar Farouq Junaedi, Rendi Khozin Arief 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 Nurul Rahmawati Rahardjo, Bianca Rahma Nazila Muhammad Rendra Trisyanto Surya 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