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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 Indonesian Journal of Innovation Multidisipliner Research
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Nursing Public Health Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Fasilitas Pelayanan Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi Bangunan (Studi Kasus pada Kantor UPTD PPD Kota Sukabumi) Ridwan, Rizki Fadhillah; Nurodin, Idang; Tanjung, Hendra
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27304

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, fasilitas pelayanan pajak, dan pengetahuan perpajakan terhadap kepatuhan wajib pajak Bumi dan Bangunan (PBB) di wilayah kerja UPTD PPD Kota Sukabumi. Latar belakang penelitian ini dilandasi oleh masih adanya tingkat kepatuhan wajib pajak yang rendah, yang ditunjukkan dengan banyaknya tunggakan pembayaran pajak dari masyarakat. Metode penelitian yang digunakan adalah kuantitatif serta analisis data dilakukan menggunakan bantuan SPSS versi 27. Hasil penelitian menunjukkan bahwa secara parsial, ketiga variabel independen, yaitu kesadaran wajib pajak, fasilitas pelayanan pajak, dan pengetahuan perpajakan, memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Secara simultan, ketiga variabel tersebut juga terbukti berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan pentingnya peran kesadaran, kemudahan pelayanan, dan pengetahuan perpajakan dalam meningkatkan kepatuhan masyarakat terhadap kewajiban pembayaran PBB.
Analisis Implementasi Pernyataan Standar Akuntansi Pemerintahan Desa (SAPDES) dalam Pengendalian Internal Keuangan di Desa Sukadamai Pitri Pergiwa; Sulaeman; Idang Nurodin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27404

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penerapan Pernyataan Standar Akuntansi Pemerintahan Desa (SAPDes) dalam meningkatkan transparansi dan akuntabilitas pengelolaan keuangan desa. Desa Sukadamai dipilih sebagai lokasi penelitian karena telah menerapkan Standar Akuntansi Pemerintahan Desa (SAPDes) namun masih menghadapi berbagai kendala dalam penguatan sistem pengendalian internal. Tujuan dari penelitian ini adalah untuk menganalisis implementasi Standar Akuntansi Pemerintahan Desa (SAPDes) dalam struktur dan proses pengendalian internal keuangan desa, mengevaluasi efektivitas komponen pengendalian internal berdasarkan kerangka Committee of Sponsoring Organizations of the Treadway Commission (COSO), serta mengidentifikasi kendala dan tantangan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi Standar Akuntansi Pemerintahan Desa (SAPDes) di Desa Sukadamai telah berjalan cukup baik, namun belum sepenuhnya optimal. Masih terdapat kelemahan dalam pemisahan tugas, sistem evaluasi internal, serta kurangnya pelatihan aparatur desa. Kendala utama meliputi keterbatasan sumber daya manusia, pemahaman akuntansi yang rendah, serta ketergantungan pada satu pihak dalam pencatatan keuangan. Meskipun demikian, penerapan Standar Akuntansi Pemerintahan Desa (SAPDes) dinilai telah mendukung upaya peningkatan pengendalian internal dan menjadi pijakan penting menuju tata kelola keuangan desa yang lebih baik.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan CV. Salafindo Syifa Safira Alvina; Idang Nurodin; Hendra Tanjung
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27405

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan solvabilitas terhadap kinerja keuangan CV Salafindo. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan assosiatif. Populasi dalam penelitian ini adalah laporan keuangan CV Salafindo berbentuk laporan neraca dan laba rugi periode 2020-2023 dan di ambil 48 sampel laporan keuangan perbulan dalam 4 tahun. Dalam penelitian ini pengambilan sampel menggunakan teknik Nonprobability Sampling dengan teknik Purposive Sampling. Teknik pengumpulan data yang digunakan yaitu menggunakan data sekunder. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji koefisien determinasi dan uji hipotesis dengan pengolahan data menggunakan aplikasi IBM SPSS 28. Hasil penelitian ini menunjukan bahwa variabel Profitabilitas dengan indikator NPM memberikan nilai signifikansi 0,991 > 0,05 menunjukan tidak berpengaruh signifikan terhadap kinerja keuangan (ROE), variabel Likuiditas dengan indikator CR memberikan nilai signifikansi 0,001< 0,05 menunjukan berpengaruh signifikansi terhadap kinerja keuangan (ROE), Variabel Solvabilitas dengan indikator DAR memberikan nilai signifikansi 0,001 < 0,05 menunjukan berpengaruh signifikansi terhadap kinerja keuangan (ROE) sedangkan secara simultan menunjukan pengaruh signifikan dengan memberikan nilai signifikansi yaitu 0,001 < 0,05 terhadap variabel dependen kinerja keuangan.
Analisis Efektivitas Penagihan Pajak dan Strategi Kualitas Pelayanan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di UPTD PPD Kota Sukabumi Cica Septia Ningsih; 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.v10i3.27411

Abstract

Penelitian ini menganalisis efektivitas penagihan pajak dan strategi kualitas pelayanan pajak dalam meningkatkan kepatuhan Wajib Pajak PBB-P2 di UPTD PPD Kota Sukabumi. Menggunakan pendekatan kualitatif deskriptif analitis dengan pengumpulan data melalui wawancara mendalam, observasi non-partisipatif, dan studi dokumentasi, serta triangulasi sebagai validasi data. Hasil penelitian menunjukkan efektivitas penagihan PBB-P2 bersifat fluktuatif namun meningkat secara umum, dengan puncak pada tahun 2022 (realisasi 115,99%). Strategi penagihan meliputi pengiriman surat pemberitahuan, kerja sama dengan RT/RW, dan sistem pembayaran online/offline. Kualitas pelayanan diukur melalui lima dimensi (keandalan, daya tanggap, jaminan, empati, bukti fisik) menunjukkan performa baik namun belum optimal. Kepatuhan wajib pajak dipengaruhi oleh kesadaran pajak, persepsi risiko, kepuasan terhadap pelayanan, dan aksesibilitas informasi. Terdapat korelasi positif signifikan antara efektivitas penagihan dan kualitas pelayanan dengan tingkat kepatuhan wajib pajak. Penelitian ini memberikan pemahaman komprehensif untuk pengembangan strategi yang lebih efektif dan berkelanjutan dalam pengelolaan PBB-P2.
Analisis Sistem Pengendalian Internal dan Audit Internal dalam Upaya Pencegahan Fraud (Kecurangan) Windah Lestari; Sulaeman; Idang Nurodin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27479

Abstract

Distribution industry in Indonesia faces major challenges in internal control due to operational complexity involving multi-channel distribution, supply chain management, and high cash flow. This study aims to analyze the performance of the internal control system in preventing fraud in distribution companies and identify gaps that have the potential to cause fraud. This research uses a descriptive qualitative method with a case study approach at PT. XYZ, a consumer goods distribution company that has many branches spread across Indonesia. Data collection techniques were conducted through in-depth interviews with several key informants and based on observations of distribution activities in the field. Secondary data was obtained from several campaigns and standard operating procedures (SOP). The results showed that the internal control system of PT XYZ has five main components according to the COSO framework, but its implementation is still not optimal. The research identified several fraud gaps that could potentially harm the company such as unlimited system access for some users, weak supervision during the consignment store stock-taking process, and lack of separation between work and social relationships in several divisions.The study recommends the implementation of a technology-integrated internal control system, strengthening the real-time monitoring system, establishing an independent internal audit unit, and developing an anti-fraud culture through continuous education programs.
Analysis Of Working Capital Credit Provision System And Handling Of Bad Credit (Case Study At PT. BPR Supra Artapersada Pelabuhan Ratu Branch): Wijaya, Arip Prilian; Kartini, Tina; Nurodin, Idang
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.528

Abstract

This study aims to analyze the working capital credit provision system and the handling of bad credit at PT. BPR Supra Artapersada Pelabuhan Ratu Branch. The data used includes qualitative data in the form of credit applications, credit guidelines, credit analysis, credit agreements, warning letters, and the organizational structure of PT. BPR Supra Artapersada Pelabuhan Ratu along with its job descriptions. Data collection techniques involve observation, interviews, and documentation, which are then analyzed using qualitative descriptive analysis. The results of this study indicate that the working capital credit provision system implemented at PT. BPR Supra Artapersada is generally good, with a structured procedure from credit application, credit analysis, approval, to disbursement. However, some aspects still require improvement to prevent bad credit. The handling of bad credit at PT. BPR Supra Artapersada is also quite comprehensive, including initial notifications, direct communication, field visits, issuing warning letters, and applying the 3R methods (Restructuring, Rescheduling, Reconditioning). However, there is a need to improve the mechanism for seizing collateral and to adjust the legal procedures applied.
Effectiveness Of Distribution Of Social Assistance For The Family Hope Program In An Effort To Maintain Accountability Of Reports (Case Study Of Social Service Of Sukabumi Regency): Qudus, Dawam Harits Ruhul; Nurodin, Idang; Nugroho, Gatot Wahyu
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.532

Abstract

The distribution of social assistance for the Family Hope Program (PKH) by the Sukabumi Regency Social Service has generally been effective in increasing access for beneficiary families (KPM) to education and health and easing the economic burden of poor families. Although there are some challenges in reaching all families who meet the criteria, most beneficiaries are satisfied with the program. Overall, The Family Hope Program in Sukabumi Regency has successfully supported poverty alleviation efforts and improved community welfare, although improvement efforts are still needed to improve the effectiveness and efficiency of the program. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from the results of interviews and unstructured observations that will be analyzed qualitatively and described in descriptive form. The Social Service needs to continue to improve the verification and validation process of recipient data to ensure that assistance really reaches families in need. This process must involve the use of more sophisticated technology and applications, which can help minimize data errors and increase accuracy in determining beneficiaries. It is hoped that the distribution of PKH social assistance in Sukabumi Regency can run more effectively and efficiently and provide maximum positive impact on the welfare of people in need.
Analisis Perhitungan Pajak Penghasilan Pasal 21 Dalam Transparansi dan Kepatuhan Perpajakan: (Studi Kasus Pada Sistem Penggajian Dinas Pendidikan dan Kebudayaan Kota Sukabumi) Nurodin, Idang; Suherman, Acep; Barokah, Nur
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5.i2.4001

Abstract

This study aims to analyze the calculation of Income Tax (PPh) Article 21 at the Sukabumi City Education and Culture Office in the context of tax transparency and compliance, especially after the implementation of the Average Effective Rate (TER) policy in accordance with Government Regulation Number 58 of 2023. This study uses a descriptive qualitative approach with case study methods through interviews, observations, and documentation. The results of the study show that administratively, the implementation of TER is quite effective in simplifying tax calculations through a structured digital system. However, technically there are still challenges, such as fluctuations in Performance Allowances (Tukin) and the complexity of data from various work units that require strict verification. The level of transparency is not optimal because the tax information system is still manual, information disclosure is limited, and there is a lack of education and the unavailability of formal payslips. Meanwhile, institutional compliance has been running according to the provisions, but individual employee compliance is still low due to low tax literacy and delays in reporting tax returns. Therefore, the development of an integrated and educational tax information system, regular distribution of withholding evidence, and continuous socialization programs are needed to improve transparency and overall tax compliance.
Analysis of Calculation, Withholding, and Deposit of Income Tax Article 21 on The Salary of Perum Perhutani Employees KPH Sukabumi: English Maulida, Silvia; Nurodin, Idang; Tanjung, Hendra
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2495

Abstract

This research, is a qualitative research that aims to find out how the calculation, withholding, and deposit of Article 21 Income Tax on the salaries of employees of Perum Perhutani KPH Sukabumi by comparing research data with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations using observation, documentation, interview and triangulation data collection techniques. The results of this study indicate that the calculations and deductions are in accordance with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations, then on deposit KPH Sukabumi is in compliance and knows that tax payments must be made before the 10th of the following month after the end of the tax period, but KPH Sukabumi was late in paying taxes several times which resulted in a bill in the form of an administrative fine of 2% which must be received by KPH Sukabumi which will be paid on end of year.
PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM SIKLUS PRODUKSI SEBAGAI PENENTUAN BIAYA PRODUKSI PADA UMKM MELIA CAKES Nur Noviana, Tarissa; Nurodin, Idang; Martaseli, Evi
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.
Co-Authors Acep Suherman Aizah Rahayu Alhidayatullah Ananta Sidik Akbar 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 DWI SURYANTO Elsa Regita Cahyani Endahsari, Devi Evi Martaseli Fiqiyah, Nur Mahda Fitri Damayanti Fitria Nurhidayah Tunazzah Fitriani Fitriani Gatot Wahyu Nugroho Hani Handayani Hanny Maulia Yusup Hendra Tanjung Herny Nurhayati Irna Destiana Yusuf Iskandar Z, Deni Khoirunisa Madani Muhammad Ibrahim Martaseli, ev 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 Reni Sulastri Retha Tartila Suwandi Ridiana Febrianto Ridwan, Rizki Fadhillah Rizwan Nurdiansyah Rohayati, Sari Sagita Rahayu Silva Asflara Sofian, Suci Rahmawati Sri Mulyani Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulastri, Reni Susilawati, Pina Sutrisno Sutrisno Syifa Rahadatul Aisyi Syifa Safira Alvina Tina Kartini Wijaya, Arip Prilian Windah Lestari