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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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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
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.
Payroll Accounting System Analysis at CV Budi Karya Ananta Sidik Akbar; Idang Nurodin; 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
Analysis of Zakat Distribution Accountability at BAZNAS Sukabumi City Based on the “Hadd Kifayah” Perspective Khoirunisa; Sulaeman; Idang Nurodin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3984

Abstract

Zakat plays a strategic role in poverty alleviation, yet national zakat collection realization has only reached 5.6% of its potential. Strong administrative accountability does not necessarily reflect substantive effectiveness in improving mustahik welfare. This study aims to analyze the implementation of zakat distribution accountability at BAZNAS Kota Sukabumi, the welfare level of mustahik based on the Had Kifayah perspective, and the contribution of accountability to that welfare. The study employs a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants (two BAZNAS staff and four mustahik), observation, and documentation, then analyzed using Ellwood's (1993) four accountability dimensions and the seven Had Kifayah dimensions from Puskas BAZNAS (2024). The results show that zakat distribution accountability at BAZNAS Kota Sukabumi has been adequately implemented, marked by an unqualified (WTP) audit opinion for ten consecutive years, a seven-stage distribution SOP, and the integration of Had Kifayah into mustahik assessment. However, program and policy evaluation remains output-oriented rather than outcome-oriented. In terms of welfare, the housing and transportation dimensions were fulfilled for nearly all informants, while the food dimension showed the largest gap. Program accountability provided the most direct contribution to mustahik fulfillment of Had Kifayah. This study recommends the systematic development of an outcome evaluation system based on Had Kifayah.
Payroll Accounting System Analysis at CV Budi Karya Ananta Sidik Akbar; Idang Nurodin; 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
Sosialisasi Kolaborasi Inovatif Dengan Samsat Dalam Peningkatan Kesadaran dan Kepatuhan Pajak di Kota dan Kabupaten Sukabumi Bagi Wajib Pajak Pemula Idang Nurodin; Fitriani Fitriani; Hani Handayani; Hanny Maulia Yusup; Irna Destiana Yusuf; Sri Mulyani; Syifa Rahadatul Aisyi
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 Implementasi Pemanfaatan Teknologi Audit Dan Etika Profesi Auditor Dalam Sistem Pengawasan Pengelolaan Keuangan Desa Di Kabupaten Sukabumi Retha Tartila Suwandi; Gatot Wahyu Nugroho; Idang Nurodin
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1586

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi pemanfaatan teknologi audit dan penerapan etika profesi auditor dalam sistem pengawasan pengelolaan keuangan desa di Kabupaten Sukabumi, serta bagaimana integrasi keduanya mendukung terciptanya pengawasan yang transparan dan akuntabel. Penelitian menggunakan pendekatan kualitatif deskriptif dengan sumber data primer berupa wawancara mendalam dan observasi kepada Kepala Inspektorat, empat auditor Inspektorat Kabupaten Sukabumi, dan satu informan pendukung dari Dinas Pemberdayaan Masyarakat dan Desa (DPMD), serta data sekunder berupa Laporan Hasil Pemeriksaan (LHP) dan dokumen pengelolaan keuangan desa. Analisis data dilakukan mengikuti model Miles dan Huberman, meliputi reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan uji keabsahan data melalui triangulasi sumber, triangulasi teknik, dan member check. Hasil penelitian menunjukkan bahwa Inspektorat Kabupaten Sukabumi telah memanfaatkan teknologi audit berupa SIMPEDES, SIPEKA, dan Microsoft Excel yang mampu meningkatkan efisiensi dan mempercepat proses pengawasan, meskipun penerapan Computer Assisted Audit Techniques (CAATs) dan data analytics masih terbatas akibat keterbatasan kompetensi SDM, infrastruktur teknologi, dan anggaran. Penerapan etika profesi auditor dijalankan melalui prinsip integritas, objektivitas, independensi, profesionalisme, dan kerahasiaan informasi yang didukung oleh pakta integritas, sistem rotasi penugasan, dan mekanisme deklarasi konflik kepentingan. Integrasi antara teknologi audit dan etika profesi auditor terbukti berperan penting dalam mendukung pengawasan keuangan desa yang lebih transparan, akuntabel, dan sejalan dengan prinsip good governance.    
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