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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 Management Science Research Journal Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Nugraha, Arie Apriadi
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Peran Fraud Pentagon Theory dalam Pendeteksian Fraud Pengadaan Barang dan Jasa : (Studi Empiris pada Pemerintah Kabupaten Garut) Vina citra Mulyandani; Arie Apriadi Nugraha; Endah Dwi Kusumastuti
Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menguji peran fraud pentagon terhadap fraud pengadaan barang dan jasa. Variabel independen yang digunakan dalam riset ini merupakan variabel tekanan, kesempatan, kapabilitas, rasionalisasi serta arogansi. Variabel dependen yang digunakan merupakan pendeteksian fraud.pengadaan barang dan jasa. Penelitian dilakukan dengan mengumpulkan data primer berupa kuesioner dan diolah dengan metode kuantitatif dengan alat bantu SEM-PLS. Populasi riset ini merupakan 33 SKPD di pemerintah kabupaten Garut. Sampling dilakukan dengan metode sampling jenuh . Hasil penelitian menunjukan bahwa tekanan, kesempatan, kapabilitas, rasionalisasi serta arogansi mempengaruhi secara simultan terhadap fraud.pengadaanabarang dan jasa. Secara parsial, kesempatan, tekanan serta kapabilitas mempengaruhi . terhadap fraudapengadaan barang dan jasa sedangkan rasionalisasi serta arogansi tidak mempengaruhi terhadap fraud pengadaanabarang dan jasa.
PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN UNTUK MENINGKATKAN KINERJA UMKM PADA SENTRA KAOS SURAPATI BANDUNG Arie Apriadi Nugraha; Shofi Nabila Khoerunnisa; Delia Adni Prihasti
ProBank Vol 6, No 1 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i1.844

Abstract

Penelitian ini dilakukan pada UMKM Sentra Kaos Surapati Bandung. Kendala atau masalah utama yang dihadapi adalah masih banyaknya para pelaku UMKM di Sentra Kaos Surapati Bandung adalah tidak memiliki pengetahuan yang cukup tentang akuntansi dan belum memahami pentingnya pencatatan dan pembukuan bagi kelangsungan hidup UMKM. Padahal dengan diselenggarakannya praktik akuntansi yang tepat maka UMKM dapat menyediakan informasi yang lengkap dan terstruktur terkait usaha dan posisi keuangannya. Informasi akuntansi yang digunakan dalam penelitian ini, yang mempengaruhi kinerja UMKM adalah informasi akuntansi manajemen. Informasi akuntansi manajemen dapat membantu UMKM dalam mengidentifikasi suatu masalah, menyelesaikan masalah dan mengevaluasi kinerja serta dapat digunakan pada perencanaan, pengendalian, dan pengambilan keputusan. Penggunaan informasi akuntansi saat ini memiliki pengaruh yang sangat penting dalam menentukan kinerja UMKM.Penelitian ini bertujuan untuk menguraikan pengaruh informasi akuntansi manajemen terhadap kinerja UMKM. Penelitian ini diharapkan dapat memberikan bukti empiris tentang penggunaan informasi akuntansi manajemen penting dilakukan untuk kelangsungan usahanya pada UMKM Sentra Kaos Surapati BandungMetode penelitian yang digunakan dalam penelitian ini adalah deskripsi kuantitatif. Analisis data penelitian ini menggunakan analisis korelasi dan dan analisis regresi linier sederhana. Hipotesis yang digunakan adalah ada pengaruh informasi akuntansi manajemen terhadap kinerja UMKM Sentra Kaos Surapati Bandung.Berdasarkan hasil penelitian diketahui bahwa penggunaan informasi akuntansi manajemen berpengaruh positif dan signifikan terhadap kinerja UMKM Sentra Kaos Surapati Bandung
Determinants of Banking Sector Audit Report Lag: Evidence from Indonesia Sudradjat Sudradjat; Jouzar Farouq Ishak; Arie Apriadi Nugraha
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57366

Abstract

The main purpose – This study aims to examine the influence of audit committee characteristics, reputation of public accounting firms, and the COVID-19 crisis on the Audit Report Lag (ARL) of the banking sector in Indonesia..Method - This study uses annual panel data from 40 banks listed on the Indonesia Stock Exchange for the 2014-2021 period. The analytical method used in this study is the Random Effect Model.Main Findings – The results show that the frequency of audit committee meetings and the reputation of the public accounting firm have a negative effect on the ARL of the banking sector in Indonesia. Meanwhile, the COVID-19 crisis had a positive effect on the ARL of the banking sector in Indonesia. However, the research failed to prove the influence of the size of the audit committee and women's audit committee on the ARL of the banking sector in Indonesia.Theory and Policy Implications – This research contributes to the development of corporate governance literature on the relationship between the characteristics of audit committees and the reputation of public accounting firms and the ARL of the banking sector, in times of crisis such as the COVID-19 pandemic. This research adds insight for bank regulators, investors, and other business people about the factors that affect the ARL of the banking sector in Indonesia, which allows them to control the ARL more effectively.Novelty – This study is one of the first to consider women's audit committees, the reputation of public accountants, and the COVID-19 crisis in relation to the ARL of the banking sector, particularly in Indonesia. Keywords - Audit report lag, audit committee characteristics, public accounting firm reputation, COVID-19 crisis, Indonesian banking sector.
Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Untuk Menentukan Harga Jual Dan Meningkatkan Akurasi Laba/Rugi (Studi Kasus Pada Konveksi “Hangar Merch Army”) Rizky Amalia; Arie Apriadi Nugraha
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.v4i1.5098

Abstract

Hangar Merch Army is a business engaged in convection or clothing production. In the process of calculating production costs, the company has not calculated the cost of goods produced appropriately. The company only charges direct raw material costs, direct labor costs and not all of the factory overhead costs that have an impact on the actual selling price and profit and loss. The purpose of this study is to determine the calculation of the cost of goods produced using the job order costing method in the case study of an order for 155 units of BDU Malvinas Scuba. The research method used is descriptive method. The data collection techniques used in this research are interviews and documentation. Based on the results of the study, it is known that the calculation of the company's cost of goods amounted to Rp14,233,030 or Rp91,826/unit with a selling price of Rp120,000/unit. Meanwhile, the calculation of the cost of production using the job order costing method is Rp14,801,270 or Rp95,492/unit with a selling price of Rp125,000/unit. The calculation of the cost of production and selling prices using the job order costing method is higher than according to the company so that in the income statement, the profit earned is Rp. 206,760 greater than according to the company.
Pengaruh SPIP, Pemanfaatan Teknologi Informasi, dan Gaya Kepemimpinan Transformasional terhadap Kualitas Laporan Keuangan (Survei pada OPD Pemerintah Kota Cimahi) Danari, Cynara Putri; Nugraha, Arie Apriadi
Indonesian Accounting Research Journal Vol. 4 No. 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.5175

Abstract

Financial report is a medium of accountability to report users. This study aims to determine the effect of Government's Internal Control System (SPIP), the use of information technology, and transformational leadership on the quality of financial reports. The population of this study consisted of 29 OPD in the City Government of Cimahi. This research collected data through questionnaire and observation. Respondents of this study consisted of 75 people. The data analysis method used is multiple linear regression analysis processed with the help of SPSS version 26. The results showed that the internal control system and transformational leadership style have a positive and significant effect on the quality of financial reports, while the use of information technology didn’t have a significant effect on the quality of financial reports. Government’s internal control system, the use of information technology, and transformational leadership style have simultaneous affect together to the quality of financial reports. Keywords: SPIP, Information Technology, Transformational Leadership, Quality of Financial Reports
The Pengaruh Pengelolaan Aset Desa, Optimalisasi Pemanfaatan Badan Usaha Milik Desa (Bumdes), dan Profesionalisme Aparatur Desa Terhadap Peningkatan Pendapatan Desa Handayani, Resty Ditha; Nugraha, Arie Apriadi
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.v3i3.5203

Abstract

The objective of this research is to gather empirical evidence on the impact of village asset management, optimizing the utilization of Village Owned Enterprises (BUMDes), and the professionalism of village officials on the increase of village income. The study population consists of the Village Government in Parongpong District, comprising a total of seven villages. The sampling technique employed is saturated sampling, where all villages were included in the study. Primary data was collected through the use of a questionnaire. A sample size of 35 respondents was selected using saturated sampling, covering the entire population. The research methodology adopted is descriptive statistics with a quantitative approach. The data analysis results indicate that the professionalism of village officials has a positive but not statistically significant impact on increasing village income. On the other hand, managing village assets and optimizing the utilization of village-owned enterprises (BUMDes) have a positive and statistically significant impact on increasing village income.
The Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan: (Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Ramdani, Kafi Ezra; Nugraha, Arie Apriadi
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5872

Abstract

Energy sector companies must demonstrate environmental commitment by reducing carbon emissions to gain legitimacy and improve environmental performance. These two aspects affect investor perceptions and company value. This study aims to determine the effect of carbon emission disclosure and environmental performance on firm value. The research sample is energy sector companies listed on the Indonesia Stock Exchange in 2020-2022 (3 years) using purposive sampling technique. This research uses quantitative methods. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange (www.idx.com), sustainability reports published through the company's website, and PROPER books obtained from (proper.menlhk.go.id) and the hypothesis is tested using panel data regression analysis. The results of this study indicate that disclosure of carbon emissions has a positive effect on firm value. While environmental performance has no effect on firm value, disclosure of carbon emissions and environmental performance has a positive effect on firm value: Energy sector companies must demonstrate environmental commitment by reducing carbon emissions to gain legitimacy and improve environmental performance. These two aspects affect investor perceptions and company value. This study aims to determine the effect of carbon emission disclosure and environmental performance on firm value. The research sample is energy sector companies listed on the Indonesia Stock Exchange in 2020-2022 (3 years) using purposive sampling technique. This research uses quantitative methods. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange (www.idx.com), sustainability reports published through the company's website, and PROPER books obtained from (proper.menlhk.go.id) and the hypothesis is tested using panel data regression analysis. The results of this study indicate that disclosure of carbon emissions has a positive effect on firm value. While environmental performance has no effect on firm value, disclosure of carbon emissions and environmental performance has a positive effect on firm value
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.
PENERAPAN PENGENDALIAN PERSEDIAAN MENGGUNAKAN METODE SAFETY STOCK DAN REORDER POINT UNTUK MENINGKATKAN EFISIENSI BIAYA PERSEDIAAN PEMPEK Nugraha, Arie Apriadi; Pahirva, Rama; Firdaus, Muhammad Hafizh
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13273

Abstract

Inventory control is crucial as many businesses invest significantly in their inventory. Excessive investment leads to high storage costs, while insufficient inventory results in additional costs and stockouts. Pempek RATU’s sales and profits declined by nearly 50% in 2023 due to poor inventory control and high inventory costs. This research aims to increase the efficiency of Pempek inventory costs by applying safety stock and reorder point methods. It employs a descriptive quantitative approach, focusing on Pempek supplies. The company's current safety stock calculation is based on observing sales over the past three months without considering the quantity of goods ordered. whereas, the company's reorder point calculation only considers the remaining stock, neglecting total forecast, safety stock, and delivery time. Meanwhile, in this study, researchers abserve to these things.
Penerapan Pengendalian Persediaan Menggunakan Metode Safety Stock dan Reorder Point untuk Meningkatkan Efisiensi Biaya Persediaan Barang Jadi: (Studi Kasus pada PT. Medal Queenindo) Lutfhi Ramdani Fathurrohman; Nugraha, Arie Apriadi
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5021

Abstract

Inventory of finished goods is an important thing that must be maintained so that there are no excesses or shortages. Sales and profits of PT Medal Queenindo will decrease by almost 50% in 2022 due to weak inventory control and high cost of finished goods inventory. The purpose of this research is to apply the Safety Stock and Reorder Point methods to improve finished inventory cost efficiency using a quantitative descriptive method with a focus on the finished goods inventory method. The safety stock carried out by the company is by paying attention to sales in the last six months without regard to the number of items ordered. Meanwhile, the calculation is based on the formula put forward by M. Hudori, namely paying attention to the number of requests or existing orders. The Reorder Point made by the company only pays attention to the Total Forecast, Safety Stock and remaining stock. This obligation does not pay attention to the length of time for delivery there. Calculations based on the M.hudori formula pay attention to the average number of existing requests, Safety Stock, and the length of time for delivery after an order is placed.
Co-Authors Al-Gholy, Afky Arry Irawan, Arry Auliya Firyal Zahrah Bukhori, Eka Panca 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 Junaedi, Rendi Kamalah Saadah Lulu Raihana Fakhira Lutfhi Ramdani Fathurrohman Mulyandani, Vina citra Nita Ayu Trisnawati Novianty, Ira Pahirva, Rama Putra, Sugih Sutrisno Rahma Nazila Muhammad 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