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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal ASET (Akuntansi Riset) JRA: Jurnal Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Abdimas Sangkabira Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal

Nugraha, Arie Apriadi

Politeknik Negeri Bandung

Author-ID : 3823583

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Penerapan Manajemen Mutu Terpadu Untuk Meningkatkan Kinerja UMKM Sektor Kuliner Di Kecamatan Antapani Bandung Nugraha, Arie Apriadi
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.v10i1.38398

AbstractThis research aims to determine the effect of total quality management implementation on MSMEs performance in the Culinary Sector MSMEs in Antapani District, Bandung. Measuring the implementation of total quality management uses the characteristic dimensions of total quality management and performance measurement uses the performance dimensions of MSMEs. The type of research used is quantitative research using primary data from MSMEs and IBM SPSS v25 application. The population in this study is the owner of the Culinary Sector SMEs in Antapani District, Bandung. Based on data from the Bandung City Cooperatives and UMKM Service, the number of owners of the Culinary Sector MSMEs in Antapani District, Bandung is 56 people The sampling method used in this study is the saturated sampling method which uses the entire population, namely 56 owners of the Culinary Sector MSMEs in Antapani District, Bandung. The data analysis technique used simple linear regression analysis. The results of this study indicate the effect of 58,1% of the application of total quality management on the performance of MSMEs in the Culinary Sector MSMEs in Antapani District, Bandung. The Implementation of Total Quality Management (TQM) has a positive and significant impact on the performance of MSMEs in the Culinary Sector in Antapani District, Bandung. This means that if there is an increase or decrease in Total Quality Management (TQM), it will affect the performance of MSMEs.

PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG: PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG Kamalah Saadah; Arie Apriadi Nugraha
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

The implementation of internal controls on receivables collection that is implemented effectively will affect the success of a company in implementing the policy of selling goods or services on credit. This study aims to determine how the role of internal control on the effectiveness of collection of accounts receivable at UMKM Sentra Kaos Surapati Bandung. The factors tested in this study are the internal control of accounts receivable as an independent variable and the effectiveness of collection of accounts as the dependent variable. The research method used in this research is descriptive qualitative

Dampak Restrukturisasi Utang Terhadap Kinerja Keuangan (Studi Kasus pada PT X) Ririn Riani; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.74 KB)

The debt restructuring trend in Indonesia is increasing from year to year. However, there are not a few cases of companies experiencing bankruptcy after restructuring the debt. This indicates a moral hazard, a phenomenon that shows that debt restructuring is only used by companies to avoid or postpone default status without significantly improving the company's performance in accordance with the initial debt restructuring objectives. This study aims to determine the impact of debt restructuring on the financial performance of PT X in the period after debt restructuring. This research is a quantitative study using the Paired Sample T Test hypothesis. The research sample is the financial statements of PT Perkebunan Nusantara in 2014-2015 and 2017-2018. The results showed that debt restructuring did not improve the financial performance of PT X.

Analisis Manajemen Persediaan Dengan Metode Economic Order Quantity (EOQ) Pada Persediaan Bahan Baku UKM Bydevina Delia Adni Prihasti; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

UKM Bydevina is an online-based home industry that focuses on hijab and muslim clothing. However, the company has not implemented proper inventory management in running the business. The order quantity of raw materials is only based on estimaste and there is no inventory costs calculation. This study aims to determine UKM Bydevina’s policy in managing raw material inventory, managing raw material inventory using the EOQ method and comparing inventory costs before and after applying the EOQ method. A descriptive-quantitative method is employed in this research. The data was collected thorugh documentation, interview and observation. The result shows that the EOQ for Diamond Fabric is 2.731 yards/order, Moscrepe Fabric is 2.581 yards/order, Rayon Fabric is 763 yards/order and Bubble Pop Fabric is 1.978 yards/order. Then, the company can save inventory costs for Diamond Fabric by Rp 2.102.678 or 12,2%, Moscrepe Fabric by Rp 1.266.937 or 9,6%, Rayon Fabric by Rp 394.052 or 6,2% and Bubble Pop Fabric by Rp 372.426 or 5,3%.

Perancangan Model Akuntansi Pokok untuk Menyusun Laporan Keuangan Berdasarkan SAK EKMKM Lulu Raihana Fakhira; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to design a basic accounting model that can assist Usaha Bumbu Kita in the organization of various transactions, forms, and records to produce financial reports that present accurate and detailed financial information. This study uses a qualitative research method with a case study approach. Data collection techniques were carried out using participatory observation, interviews, and documentation. The results of the study indicate that Usaha Bumbu Kita does not have a financial recording and reporting system by accounting principles yet. In this study, proposals for financial recording and reporting are given by designing an organizational structure, a list of accounts, accounting policies, supporting documents, a flowchart that includes the sales, purchase, and preparation of financial statements. In addition, this research also produces a financial report for the April 2021 period that is following the provisions of SAK EMKM as a recommendation material to the manager of Usaha Bumbu Kita.

Pengaruh Penerapan Total Quality Management Terhadap Kinerja UMKM Auliya Firyal Zahrah; Arie Apriadi Nugraha
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This rapid development has caused business competition between MSMEs to become increasingly fierce and requires MSMEs to make maximum efforts to improve their abilities to be able to compete with other business. In order to compete, MSMEs can improve their quality by implementing a business strategy and management approach, namely TQM. This research aims to determine the effect of total quality management implementation on MSMEs performance in the Culinary Sector MSMEs in Coblong Sub-district, Bandung. Measuring the implementation of total quality management uses the characteristic dimensions of total quality management and performance measurement uses the performance dimensions of MSMEs. The type of research used is quantitative research using primary data from MSMEs and IBM SPSS v25 application. The sample used is determined using the Slovin formula with a number of 55 respondents selected using purposive sampling method. The data analysis technique used simple linear regression analysis. The results of this study indicate the effect of 63,5% of the application of total quality management on the performance of MSMEs in the Culinary Sector MSMEs in Coblong Sub-District, Bandung.

Pengaruh Penatausahaan Aset Tetap Terhadap Kualitas Laporan Keuangan Pada Satuan Kerja Perangkat Daerah di Kabupaten Bandung Wini Widiati; Arie Apriadi Nugraha; 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 (532.789 KB)

The report on the results of the examination of the LKPD Bandung Regency Government in 2018 shows that the administration of fixed assets in the SKPD in the Bandung district government is not yet fully orderly, one of them is because there are fixed assets not known to exist. The purpose of this study was to determine the effect of fixed asset administration on the quality of financial reports. This type of research is a quantitative research with descriptive verification method. The data sources in this study were questionnaires. The population in this study were 63 SKPDs in the Bandung Regency Government. The data analysis method used is descriptive and verificative data analysis. The results of this study show that there remains a positive and significant influence from the administration of fixed assets on the quality of financial statements with an influence rate of 57.4%

Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Nita Ayu Trisnawati; Arie Apriadi Nugraha; Sudjana
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 (622.666 KB)

Abstract: Financial reports are a medium to account for the performance of the government to users of financial statements, especially to the public. Financial reports must produce quality and relevant information, one of the factorssthat affecttthe qualityzof financial reports is seen from their preparation by competent human resources.and also the internallcontrol..system of the organization is well maintained. Inn this case, the competence of HR has the effect of creating an information value in the financial statement entity that affects its quality. Cimahi City has received a WTP opinion for financial statements, but there are still some notes, one of which is the limited human resources that have qualifications in economic education, especially accounting. In addition, there are problems with the Government's Internal Control System in Cimahi City, namely according to the SPIP element, Cimahi City is still lagging behind other regions in West Java due to the implementation of activities and programs that are not appropriate at the beginning. This studycaims to determine the effecttof Human Resource Competence (HR) and GovernmentzInternallControllSystem (SPIP) onzthezQualityzofzFinancial Reports in the Cimahi City Government. The population of this study was 27 RegionalsApparatussOrganizational Units (SOPD) located in the Cimahi City Government, and the sample taken was the entire population. The type of this research is quantitative, the data is obtained by questionnaire, the respondents are taken as many as 76 respondents with techniques using statistical tools IBM SPSS Version 26 and using multiplezlinearzanalysis. Basedzon thezresults of the study, the two variables, namely the competencee of human resourcesxand the government's internal control system havexa positive and significant effect of 53.4% Keywords: Human Resources Competence, Government Internal Control System, Quality of Financial Statements

Pengaruh Penatausahaan Aset Tetap Tanah Terhadap Pengamanan Aset Tetap Tanah (Survei Pada OPD Pemerintah Kabupaten Bandung Barat) Yuni Maudina; Arie Apriadi Nugraha
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to determine the effect of Land Assets Administration on Land Assets Security in West Bandung Government. The population of this research is 45 Regional Apparatus Organization (OPD) in West Bandung Government, with purposive sampling of 25 OPD that had uncertified land and the respondent are 42 staff. This research is quantitave with a quantitative descriptive approach. Data obtained from quisionnaires with simple linear regression analysis using SPSS version 25. The result of this research show that the land assets administration has a significant and positive effect that is 84,1% on land assets security.

Analisis Perhitungan Biaya Lingkungan Atas Pengelolaan Limbah Padat Covid-19 dalam Mencapai Eco-Efficiency (Studi Kasus pada RSUP Dr. Hasan Sadikin Bandung) Vita Alifah Maulina; Arie Apriadi Nugraha; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4083

Environmental issues need to be considered by all agencies because every operational activity will produce waste which if not managed properly can cause environmental problems. During the pandemic, health service especially hospitals, experienced an increase in its waste due to Covid-19 handling activities one of the referral hospitals is Hasan Sadikin General Hospital. Analysis of environmental cost calculations can be carried out to find out how hospital manage the environment for Covid-19 waste and how much costs are incurred for these activities to achieve environmental efficiency (eco-efficiency) at the hospital. This study uses a qualitative method with Miles&Hubberman data analysis technique. The results indicate that the calculation of environmental costs produces a percentage of 1.68% of the total operational costs in 2021. This reflects that Covid-19 solid waste management at Hasan Sadikin General Hospital has achieved eco-efficiency, especially in terms of financial benefits which will affect a better company image.

Co-Authors Arry Irawan, Arry Auliya Firyal Zahrah Danari, Cynara Putri Delia Adni Prihasti Endah Dwi Kusumastuti, Endah Dwi Firdaus, Muhammad Hafizh Handayani, Resty Ditha Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Ishak, Jouzar Farouq Kamalah Saadah Lulu Raihana Fakhira Lutfhi Ramdani Fathurrohman Mulyandani, Vina citra Nita Ayu Trisnawati Novianty, Ira Pahirva, Rama Putra, Sugih Sutrisno Ramdani, Kafi Ezra Ririn Riani Rizky Amalia Setiawan Setiawan Shofi Nabila Khoerunnisa Sudjana Sudradjat Sudradjat Vita Alifah Maulina Wini Widiati Yeti Apriliawati, Yeti Yuni Maudina

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