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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
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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.
ANALISIS TATA KELOLA KEUANGAN SMAIT BUAHATI ISLAMIC SCHOOL JAKARTA BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 48 TAHUN 2008 Fiqiyah, Nur Mahda; Nurodin, Idang; Martaseli, ev
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 Keuangan Keuangan Desa (Siskeudes) Dalam Mewujudkan Akuntabilitas Keuangan Desa Rohayati, Sari; Nurodin, Idang; Suherman, Acep
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 3 No. 2 (2024): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v3i2.3229

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan Kantor Desa Citepus dalam penerapan Sistem Keuangan Desa di Kantor Desa Citepus, akuntabilitas keuangan desa setelah diterapkannya Siskeudes dan kendala atau hambatan penerapan Siskeudes. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Teknik pengumpulan data penelitian ini berupa observasi, wawancara dan dokumentasi, dan dengan menggunakana berupa data primer dan sekunder. Hasil penelitian menunjukkan bahwa pengelolaan keuangan Desa Citepus menggunakan aplikasi Siskeudes sesuai dengan Permendagri No 20 Tahun 2018 sekaligus dilaksanakan dengan baik dan menunjukkan bahwa keberadaan Siskeudes di Desa Citepus membantu proses akuntabilitas desa kepada pemerintah daerah dan masyarakat dengan adanya laporan keuangan desa yang dihasilkan oleh aplikasi ini. Kualitas akuntabilitas setelah diterapkannya menggunakan aplikasi Siskeudes yaitu baik dalam terwujudnya akuntabilitas keuangan desa dan daerah dan masyarakat dengan adanya laporan keuangan desa yang dihasilkan oleh aplikasi ini. Desa Citepus telah menerapkan Siskeudes yang disesuaikan dengan Permendagri No. 20 tahun 2018 tentang Akuntansi Keuangan Desa sehingga dapat dipertanggungjawabkan kualitas pelaporannya berdasarkan pada akuntansi desa yang berlaku. Dalam pelaksanaan aplikasi inikterdapat kendala yaitu kurangnya sumber daya manusia karena kurang keterampilannya dalam menggunakan komputer, terjadinya server yang eror dalam aplikasi, kurangnya pendampingan dalam pelaksanaan aplikasi Siskeudes dan jaringan yang tidak stabil sehingga akan memakan waktu dalam pengerjaan proses pengelolaan keuangan
Sosialisasi Kolaborasi Inovatif Dengan Samsat Dalam Peningkatan Kesadaran dan Kepatuhan Pajak di Kota dan Kabupaten Sukabumi Bagi Wajib Pajak Pemula Nurodin, Idang; Fitriani, Fitriani; Handayani, Hani; Maulia Yusup, Hanny; Destiana Yusuf, Irna; Mulyani, Sri; Rahadatul Aisyi, Syifa
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 3 No. 2 (2025): Nopember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v3i2.409

Abstract

Increasing tax awareness and compliance among the younger generation is key to expanding the regional tax base and supporting sustainable development. Through the Independent Learning Community Service Program (KKN MBKM), the University of Muhammadiyah Sukabumi, in collaboration with the Sukabumi Tax Administration and Tax Office (P3DW SAMSAT), conducted a Motor Vehicle Tax (PKB) outreach program for high school students as first-time taxpayers. This activity was conducted in four schools in Sukabumi Regency using an educational and interactive approach, including facilitator training, observation, digital material development, and technology-based quizzes. Results demonstrated high participant enthusiasm, increased understanding of tax obligations, and increased utilization of digital regional tax services. This program not only impacted public tax literacy but also provided contextual field experience for students. This synergy between educational institutions and government agencies provides an effective collaborative model for developing a tax-conscious and socially responsible young generation.
ANALISIS SISTEM PENYALURAN PEMBIAYAAN KREDIT USAHA RAKYAT (KUR) TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (STUDI KASUS DI PT. BANK RAKYAT INDONESIA UNIT SITUMEKAR) Aprilianti, Alya; Nugroho, Gatot Wahyu; Nurodin, Idang
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research was conducted based on the reason of the Kredit Usaha Rakyat (KUR) which is a government economic program that is held to help Usaha Mikro, Kecil, dan Menegah (UMKM) in order to overcome the existing economic problems, and become a solutions for job creation, to prevent poverty, unemployment and social inequality. This research is focused on procedure, implementation, and obstacles in the distribution of Kredit Usaha Rakyat (KUR) in Bank Rakyat Indonesia Sukabumi Branch Office Unit Situmekar to UMKM in the BRI Unit Situmekar work area. This research uses a descriptive qualitative method. Researchers use a primary and secondary data to do the analysis. In this research, researchers conducted several techniques to collect supporting data such as observation, interviews and documentation, then the researchers interactive patterns, including data collection, data reductions and do the conclusions. The results of this research shows that the step of procedure of distribute Kredit Usaha Rakyat towards UMKM is to apply for Kredit Usaha Rakyat in the nearest Bank Rakyat Indonesia office, Credit Analyisis, On The Spot, Preparing the credit files, then the money is credited to your saving account. At the time of distribution of Kredit Usaha Rakyat (KUR) there are several conditions that must be considered such as the debitur must not have a working capital loan, and the obstacle for the distribution is the condition of economics.
ANALISIS SELISIH TARIF RUMAH SAKIT DENGAN TARIF INACBG’S PASIEN JKN RAWAT INAP KELAS 3 DAN KAITANNTA DENGAN KUALITAS PELAYANAN (Case Study pada RS Betha Medika Sofian, Suci Rahmawati; Iskandar, Deni; Nurodin, Idang
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

The aim of this study is to analyze differences in hospital rates and INACBG rates on the payment of claims for inpatient JKN class 3 patients and their relation to service quality.Data collected through observation, interviews, and documentation. The study used a descriptive qualitative method.The results of this study indicate that there are differences in hospital real rates with INACBG package rates. Of the 153 cases of disease, there was a positive difference received by the hospital, namely in the case of specialist internal medicine, surgical specialist, pediatric specialist, neurological specialist, and obgyn or midwifery
Pengaruh Tekanan, Kesempatan, Pembenaran,dan Kemampuan terhadap Tindakan Fraud Pengelolaan Dana Desa (Studi Kasus di Beberapa Desa Di Kabupaten Sukabumi) Endahsari, Devi; Nugroho, Gatot Wahyu; Nurodin, Idang
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Dana desa merupakan dana dari pemerintah pusat yang dimaksudkan untuk dapat membangun Indonesia dari pinggiran dan mengurangi kesenjangan pembangunan antar desa. Dana desa yang selalu meningkat setiap tahunnya beresiko fraud dalam pengelolaannya. Terdapat beberapa kasus fraud pengelolaan dana desa yang terjadi di Kabuaten Sukabumi. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer ordinal dengan cara menyebar luesioner yang dilakukan di 5 Desa di Kabupaten sukabumi yang diolah dengan menggunakan Microsoft IBM SPSS 26 for Windows. Hasil penelitian menunjukkan bahwa kesempatan tidak berpengaruh signifikan terhadap tindakan fraud pengelolaan dana desa. Sedangkan tekanan, pembenaran dan kemampuan berengaruh signifikan terhadap tindakan fraud pengelolaan dana desa. Namun hasil uji statistik secara simultan menujukkan bahwa tekanan, kesempatan, pembenaran, dan kemampuan berpengaruh signifikan terhadap tindakan fraud pengelola an dana desa.
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