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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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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.
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