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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 Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) INVEST : Jurnal Inovasi Bisnis dan Akuntansi 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 Journal of Management, Economic, and Accounting Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen SENMEA
Idang Nurodin
Universitas Muhamadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry 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 Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM SIKLUS PRODUKSI SEBAGAI PENENTUAN BIAYA PRODUKSI PADA UMKM MELIA CAKES Tarissa Nur Noviana; Idang Nurodin; Evi Martaseli
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.184

Abstract

Based on the current phenomena, the UMKM does not correct for record and count production costs and is still not completely used in the production cost statement. This study aims to describe the production cost determined after the implementation of the Accounting Information System of Production Cycle  database. A qualitative method was used, and the types of data used were observations, interviews, and documentation. The results of this study indicate that Melia Cakes business activity still used the manual of record and count production costs. The production cost was determined almost correctly by Melia Cakes, but there are still costs not included in the production cost. Therefore, implementation of the Accounting Information System of Production Cycle is required for business activity. Because the Accounting Information System makes it easier to count, record, and determine production costs, it also provides an effective and efficient control of production costs.
ANALISIS TATA KELOLA KEUANGAN SMAIT BUAHATI ISLAMIC SCHOOL JAKARTA BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 48 TAHUN 2008 Nur Mahda Fiqiyah; Idang Nurodin; ev Martaseli
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.216

Abstract

This study aims to understand the process of preparing the School Budget Activity Plan (RKAS), budget realization, preparing financial reports at SMAIT Buahati Islamic School Jakarta, and understanding the financial governance of SMAIT Buahati Islamic School Jakarta. The research method used is qualitative with a descriptive approach. The data collection techniques used are interviews, observation, and documentation. The results showed that the planning process of school financial governance sourced from school fund finances and BOS funds begins with holding a limited meeting with the process of preparing RKAS and RAB, based on the plans needed by the school and the technical instructions for school BOS. The realization of financial governance at SMAIT Buahati Islamic School Jakarta, the principle of efficiency has not been followed properly. The preparation of financial reports is carried out routinely by making an Accountability Sheet (LPJ) for each activity that has been carried out.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon Susilawati, Pina; Nurodin, Idang
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10741

Abstract

This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, Tbk KCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this study. The results of this study show that the accounting information system at Bank BJB KCP Jampang Kulon has been implemented and most of them are good enough according to the provisions at Bank BJB and have fulfilled the elements of the accounting information system components. However, there are weaknesses in the system used, namely there are still problems that occur such as errors and also the sharing of accounts with other users so that it can result in errors in transactions and the blame party is the owner of the account. As for the accounting information system for lending, it has also been implemented in accordance with the lending procedure at Bank BJB KCP Jampang. In addition, the internal control system of Bank BJB KCP Jampang Kulon has also been implemented and most of them are effective and have fulfilled the internal control components according to COSO. In practice, the components that are run are effective, but the LMS system used is still not effective because there are still errors and there are still sharing SLIK accounts with other KCPs so that it can hamper the SLIK submission process.
Analisis Job Insecurity dan Motivasi Ekstrinsik Terhadap Kepuasan Kerja Nurodin, Idang
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.162

Abstract

Human resources play an important role in an organization and the importance of the role of human resources in the operation of an organization can achieve the goals of the company's resources, that is, resources that can achieve the goals of the organization in the future, but everyone's energy and ability are limited. The type of research used in this study is a descriptive method and an associative method with a quantitative approach. The number of samples studied was 137 respondents. In this case, researchers use inferential data analysis techniques, namely multiple linear regression analysis because researchers use more than one independent variable. Based on the results of the study shows that the independent variable has a P-Value value of 0.000 where this probability value is below 0.05. Thus, in accordance with the provisions in the test criteria, if the probability value < 0.05, it can be concluded that the variables job insecurity (X1) and extrinsic motivation (X2) together have a significant effect on employee job satisfaction (Y). Feelings of insecurity felt by employees can reduce job satisfaction. The higher the level of job insecurity, the level of employee job satisfaction tends to decrease. If employees are satisfied, then the desire to leave the organization decreases.
Pengaruh Modal Pinjaman dan Kredit Bermasalah terhadap Profitabilitas Nugroho, Gatot Wahyu; Nurodin, Idang; Artiamara, Mutia
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4800

Abstract

 This study aims to: (1) Explain the effect of loan capital on profitability. (2) Explaining the effect of non-performing loans on profitability. (3) Explaining the effect of loan capital and non-performing loans on profitability. The variables used in this study are Loan Capital (X1), Non-performing Loans (X2), Profitability (X3). This research was conducted at the Citra Utama Credit Cooperative for the 2016-2020 period. The sampling technique in this study used a purpose sampling technique. Sources of data used are secondary data sources obtained by means of documentation and literature study.The data analysis used is non-parametric with classical assumption test in this study is normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis. Hypothesis test using t test, f test, and coefficient of determination. With the results of the research loan capital has no effect on profitability with the significance of the loan capital variable (X1) 0.073 > 0.05 and tcount < ttable (-1.852 < 2.002), non-performing loans have a negative effect on profitability with the significance of loan capital variable (X1) 0.044 > 0 .05 and tcount > ttable (-2.056 < 2.002), Loan capital, non-performing loans have a simultaneous effect on profitability with a significance of 0.072 > 0.05 Fcount that is 2.756 > Ftable 3.16.Keywords: Loan Capital, Non-performing Loans, Profitability
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
Co-Authors Acep Suherman Aizah Rahayu Akbar, Ananta Sidik Alhidayatullah Alya Aprilianti Andri Indrawan Anggriani, Nani Artiamara, Mutia Barokah, Nur cahyana, Febi Nugraha sifa Cica Septia Ningsih Dede Sulaeman Deni Iskandar Deni Iskandar Desi Permatasari Devi Endahsari DWI SURYANTO Elsa Regita Cahyani ev Martaseli Evi Martaseli Fitri Damayanti Fitria Nurhidayah Tunazzah Gatot Wahyu Nugroho Hendra Tanjung Herny Nurhayati Iskandar Z, Deni Madani Muhammad Ibrahim Mayang Lestari Meta Meilani Milda Maulida Muhamad Abduh Muhamad Hisab Mumu Mohamad Fadjar Nani Anggriani Nasywa, Salwa Aftar Nur Mahda Fiqiyah Pitri Pergiwa Pratama, Ramli Pujianti, Vinni Qudus, Dawam Harits Ruhul Reni Sulastri Ridiana Febrianto Ridwan, Rizki Fadhillah Rizwan Nurdiansyah Sagita Rahayu Silva Asflara Suci Rahmawati Sofian Sudarma, Ade Sulaeman sulaeman sulaeman Sulaeman Sulaeman Sulaeman Sulaeman Sulastri, Reni Susilawati, Pina Sutrisno Sutrisno Syifa Safira Alvina Tarissa Nur Noviana Tina Kartini Wijaya, Arip Prilian Windah Lestari