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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Ekono Insentif Competitive Jurnal Akuntansi dan Keuangan JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Proaksi Syntax Idea JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Politala Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Husnayain Business Review JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Innovative: Journal Of Social Science Research JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Journal of Management, Economic, and Accounting Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin SENMEA
Idang Nurodin
Universitas Muhamadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Nursing Public Health Social Sciences Other

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The Role of Leadership and Motivation in Improving Employee Performance Nurodin, Idang; Alhidayatullah, Alhidayatullah; Sudarma, Ade
Husnayain Business Review Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v3i1.539

Abstract

Purpose – This research was conducted at the Office of Youth and Sports, Tourism and Creative Economy (Disporapar). The purpose of this study was to determine the influence of leadership dan motivation on the performance of employees of the Youth and Sports, Tourism and Creative Economy Services (Disporapar). Methodology/approach – The population in this study was 43 people from the Youth and Sports, Tourism, and Creative Economy Service (Disporapar). The method of determining samples in this study used saturated or census samples. The data used are primary data and secondary data. The data analysis method used is the multiple linear regression method. Findings – The findings demonstrated that motivation and leadership have a favorable impact on worker performance. Leadership and motivation had a 60.1% impact on staff performance, while other factors had a 39.9% impact. And the dominant variable that affects employee performance is the leadership variable, it can be concluded that the leadership in the Youth and Sports, Tourism, and Creative Economy Service (Disporapar) has been good in influencing employee performance. Novelty/value – This research discusses theories about human resources and contributes to expanding the literature on leadership, organizational culture, and employee performance from the organizational context.
Analisis Penerapan PSAK 69 Agrikultur atas Aset Biologis untuk Tata Kelola Keuangan Pada PT. Indah Bumi Plantasi Damayanti, Fitri; Nurodin, Idang; Indrawan, Andri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5435

Abstract

This study aims to find out the description of the application of PSAK 69 related to biological assets in PT. Indah Bumi Plantasi for financial governance. This research uses descriptive qualitative method. Sources of data obtained by means of observation, interviews, and documentation. To analyze biological assets based on PSAK 69, 3 valuation methods are used, namely recognition of biological assets, measurement of biological assets, and disclosure of biological assets. The results of this study indicate that PT. Indah Bumi Plantasi disclosed and acknowledged its biological assets in the form of teak trees which had shrunk to 3 (three) types of trees according to the type and age of the tree, namely New Plants (TB), Immature Plants (TBM), and Mature Plants (TTM). Biological assets at PT. Indah Bumi Plantation is measured using fair value/market price to make it easier to get profits. This shows that PT. Indah Bumi Plantasi has not fully implemented PSAK 69, because there are still aspects that are not in accordance with PSAK 69 and employees who are still mistaken about PSAK 69.
Implementasi Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Pada Pelaku Usaha Mikro Kecil Menengah (UMKM) : (Studi Kasus pada pelaku Usaha Mikro Kecil dan Menengah di Kecamatan Surade Kabupaten Sukabumi) Rizwan Nurdiansyah; Sulaeman Sulaeman; Idang Nurodin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3370

Abstract

This research aims to analyze the implementation of accounting information systems in financial management for Micro, Small and Medium Enterprises (MSMEs) in Surade District, Sukabumi Regency. In this digital era, the use of accounting information systems is very important to increase the efficiency and effectiveness of financial management. MSMEs often face challenges in financial management caused by limited resources and lack of accounting knowledge. The method used is qualitative with a descriptive approach. The research results show that MSEs in Surade sub-district have not partially implemented financial information systems in financial management.
Analysis Of Credit granting Procedures Guna Bhakti (KGB) and Implamentaation Principle 5C To Minimize Non Performing Loan At Bank BJB Mayang Lestari; Gatot Wahyu Nugroho; Idang Nurodin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3387

Abstract

Banks have an important role in encouraging the economic growth of a country, because most of the Third Party funds are in Commercial Banks. The process of granting credit and applying the 5C principle must be carried out in accordance with Bank policy to avoid non-performing loans. The type of research used by the author is descriptive qualitative method, the data processed are the results of unstructured interviews and observations which will be analyzed qualitatively and described in descriptive form. The procedure for granting Bhakti Guna Credit is in accordance with the Bank's policy at Bank BJB KCP Sukaraja. However, Bank BJB KCP Sukaraja needs to pay attention again regarding credit application procedures and the 5C principle with the established principles because at the time of checking the collateral is still less thorough and there are several factors and obstacles that must be implemented effectively to minimize non-performing loans.
Payroll Accounting System Analysis at CV Budi Karya Akbar, Ananta Sidik; Nurodin, Idang; Sulaeman, Sulaeman
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.587

Abstract

The purposes of this study are: 1) To explain the implementation of the payroll accounting system at CV Budi Karya., 2) To find out the obstacles in the payroll accounting system at CV Budi Karya. This study used a qualitative method with a descriptive approach. Data collection techniques used observations, interviews, and documentation. The data analysis techniques used were: data collection, data reduction, data presentation and conclusion or verification. The results of this study indicate that the results of this study indicate that: 1) CV. Budi Karya is currently still using a manual payroll system, so the company's payroll system is not yet in line with the existing payroll accounting system theory. 2) Human resources are an obstacle in the application or implementation of the accounting system at CV Budi Karya. This is inseparable from the employee's educational background and competencies. Then the approach used in this system includes making context diagrams, and payroll procedures
Pengaruh Modal Usaha Dan Biaya Sewa Tempat Usaha Terhadap Pendapatan Pedagang Pasca Relokasi : Studi Kasus di Pasar Pelita Kota Sukabumi Pujianti, Vinni; Idang Nurodin
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1465

Abstract

Abstract. This study aims to determine the effect of Business Capital variables and Business Place Rental Fees on Post-Relocation Merchants' Income at Pelita Market, Sukabumi City. The method used in this research is quantitative research using primary data. The variables used in this study are Business Capital and Business Rental Costs as independent variables and Merchant Income as the dependent variable. The population in this study were 288 Los traders in Pelita Market, Sukabumi City. Sampling technique with Probability Sampling technique with simple random sampling method. Probability sampling nonprobability sampling with a total of 76 people. The results of research using SPSS 27 for Windows software show that partially business capital has a significant positive effect on trader income where t count> t table (2.047> 1.666) with a significant value of 0.044 < 0.05. The cost of renting a business place shows a partially significant positive effect on the income of traders where t count> t table (2.493> 1.666) with a significant value of 0.015 <0.05. The results of simultaneous testing in this study indicate that business capital and business premises rental costs affect the income of traders in Pelita Market, Sukabumi City by 22,2% while the rest is influenced by other factors not examined by researchers.
Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi: Studi Kasus pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Sukabumi Silva Asflara; Idang Nurodin; Hendra Tanjung
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2490

Abstract

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.
Efek Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan: Studi Kasus Pada Perusahaan Daerah Air Minum Kota dan Kabupaten Sukabumi Madani Muhammad Ibrahim; Idang Nurodin
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2499

Abstract

This research employs a quantitative method with the population consisting of Regional Water Companies in both Sukabumi City and Sukabumi Regency. The sampling technique used is purposive sampling, with a total of 51 respondents from both companies in Sukabumi City and Sukabumi Regency. The data used are primary data collected through the distribution of questionnaires. After the data was collected, the analysis was conducted using the SPSS 27 For Windows application, including data quality test, classical assumption test, multiple linear regression test, and hypothesis test. The research findings conclude that both aspects, namely internal control and accounting information systems, have a significant combined effect on the quality of financial reports. Additionally, separately, internal control and accounting information systems also have a significant effect on the quality of financial reports.
Analysis of Village Financial Statement Presentation in accordance with Government Accounting Standards (SAP) (Case Study in Waluran Village, Waluran District) Pratama, Ramli; Nurodin, Idang; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.301

Abstract

The objectives of this study are as follows: 1) To analyze the presentation of the Financial statements of Waluran Village in accordance with Government Accounting Standards (SAP), 2) To analyze efforts that can be made so that the presentation of the Financial statements of Waluran Village Waluran District is in accordance with Government Accounting Standards (SAP), and 3) To describe the obstacles faced in the presentation of Waluran Village Financial statements in accordance with Government Accounting Standards.  This research is a research that uses qualitative methods using a descriptive approach, using data collection techniques which include: observation, interviews and documentation and using Miles and Huberman model data analysis techniques which include: data collection, data reduction, data presentation and conclusion making. The results of this study show that: 1) The presentation of the Financial statements of Waluran Village, Waluran District, is not fully in accordance with Government Accounting Standards, Waluran Village only presents budget realization reports. While the components of the Financial statements that must be presented according to Government Accounting Standards are budget realization reports, excess budget balance reports, operational reports, cash flow statements, statements of changes in equity and notes to the Financial statements, 2) Efforts that can be made so that the presentation of Waluran Village Financial statements in accordance with applicable accounting standards include: a) Raising the level / competence of human resources,  b) Conducting seminars/training, c) Placing Employees in accordance with their Competence, 3) Constraints in presenting Waluran Village Financial statements in accordance with government accounting standards, which are as follows: a) Relevance or suitability of majors, b) Human resource competence, and c) Lack of information.
Pengaruh Return on Assets (ROA), Return on Equity (ROE) Dan Investment Opportunity Set (IOS) Terhadap Nilai Perusahaan (Studi Empiris Perusahaan yang Terdaftar di Jakarta Islamic Indeks (JII) pada Periode 2020-2024) Muhamad Abduh; Idang Nurodin; Hendra Tanjung
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27047

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Investment Opportunity Set (IOS) terhadap nilai perusahaan yang diukur menggunakan rasio Tobin’s Q. Objek penelitian ini adalah perusahaan-perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) selama periode 2020–2024. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan analisis regresi linier berganda. Sampel penelitian dipilih menggunakan teknik purposive sampling dan terdiri dari 15 perusahaan yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa secara parsial, ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, ROE berpengaruh negatif dan signifikan, sedangkan IOS berpengaruh positif namun tidak signifikan pada taraf signifikansi 5%. Namun, secara simultan, ketiga variabel tersebut (ROA, ROE, dan IOS) terbukti berpengaruh signifikan terhadap nilai perusahaan berdasarkan hasil uji F dengan nilai signifikansi sebesar 0,005 (< 0,05). Implikasi dari penelitian ini menunjukkan pentingnya efisiensi penggunaan aset oleh perusahaan dalam meningkatkan nilai pasar. Sementara itu, meskipun ROE tinggi secara teori mencerminkan profitabilitas, penggunaannya perlu ditinjau kembali dalam konteks struktur modal yang efisien. Adapun IOS perlu dipertimbangkan sebagai faktor jangka panjang yang potensial meskipun pengaruhnya masih lemah secara statistik.
Co-Authors Acep Suherman Aizah Rahayu Akbar, Ananta Sidik Alhidayatullah Andri Indrawan Anggriani, Nani Aprilianti, Alya Artiamara, Mutia Barokah, Nur cahyana, Febi Nugraha sifa Cica Septia Ningsih Dede Sulaeman Deni Iskandar Deni Iskandar Desi Permatasari Destiana Yusuf, Irna DWI SURYANTO Elsa Regita Cahyani Endahsari, Devi Evi Martaseli Fiqiyah, Nur Mahda Fitri Damayanti Fitria Nurhidayah Tunazzah Fitriani Fitriani Gatot Wahyu Nugroho Hani Handayani, Hani Hendra Tanjung Herny Nurhayati Iskandar Z, Deni Madani Muhammad Ibrahim Martaseli, ev Maulia Yusup, Hanny Maulida, Silvia Mayang Lestari Meta Meilani Milda Maulida Muhamad Abduh Muhamad Hisab Mumu Mohamad Fadjar Nani Anggriani Nasywa, Salwa Aftar Nur Noviana, Tarissa Pitri Pergiwa Pratama, Ramli Pujianti, Vinni Qudus, Dawam Harits Ruhul Rahadatul Aisyi, Syifa Reni Sulastri Ridiana Febrianto Ridwan, Rizki Fadhillah Rizwan Nurdiansyah Rohayati, Sari Sagita Rahayu Silva Asflara Sofian, Suci Rahmawati Sri Mulyani Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Sulaeman Sulastri, Reni Susilawati, Pina Sutrisno Sutrisno Syifa Safira Alvina Tina Kartini Wijaya, Arip Prilian Windah Lestari