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<![CDATA[PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERN TERHADAP EFISIENSI BIAYA PRODUKSI ]]>
<![CDATA[Sukmana, Wawan]]>;
<![CDATA[Hermansyah, Iwan]]>;
<![CDATA[Nurjanah, Nunung]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 3, No 1 (2011): Jurnal Aset (Akuntansi Riset). Januari-Juni 2011 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v3i1.10065
<![CDATA[PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERN TERHADAP EFISIENSI BIAYA PRODUKSI]]>
<![CDATA[ANALISIS PROBLEMATIKA ZAKAT PADA BAZNAS KOTA TASIKMALAYA:PENDEKATAN METODE ANALYTIC NETWORK PROCESS (ANP) ]]>
<![CDATA[Firmansyah, Irman]]>;
<![CDATA[Sukmana, Wawan]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v2i2.6593
<![CDATA[Zakat is an obligation that must be carried out by muzakki that not only aims to carry out obligations to Almighty but sharp-edged nature of social justice among mankind. Therefore charity must be managed properly by the board amilin especially by channeling zakat use specifically targeted at Tasikmalaya City Baznas charity board.The study was to examine the affairs of Baznas perzakatan at Tasikmalaya City. Analysis tool used namely Analysis Network Process (ANP) is a qualitative-quantitative method using super decision software . The analysis showed that there is an internal problem which consists of lacking leadership and lacking performance OPZ performance. The problems consist of the absence of external PERDA about channeling zakat institutions and communities less know Baznas. As for an internal solution consisting of leadership and performance maximization of transparency and distribution, while the external solution consisted of socialization and support Baznas scholars. Kendall coefficient ( W ) ranged from 0.970 to 0.9975 means that all respondents have the same relative answer.]]>
<![CDATA[PENGARUH IMPLEMENTASI STRATEGI DAN AUDIT INTERN TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Sukmana, Wawan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 1, No 2 (2009): Jurnal Aset (Akuntansi Riset). Juli-Desember 2009 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v1i2.9936
<![CDATA[PENGARUH IMPLEMENTASI STRATEGI DAN AUDIT INTERN TERHADAP KINERJA KEUANGAN]]>
<![CDATA[ANALYSIS OF FACTORS AFFECTING FINANCING TO DEPOSIT RATIO (FDR) AT ISLAMIC COMMERCIAL BANKS IN INDONESIA ]]>
<![CDATA[Yeni Fitriani Somantri]]>;
<![CDATA[Wawan Sukmana]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i2.18404
<![CDATA[The purpose of this study is to determine and analyze what factors are able to influence the level of liquidity distribution of funds/financing at Islamic Commercial Banks in Indonesia. The data analysis technique in this study was carried out with multiple regression using SPSS software. The method used in this study is explanatory research, which emphasizes the relationship between research variables (dependent variables and independent variables) and hypothesis testing (hypothesis testing) to test the proposed hypothesis regarding the effect of third party funds (TPF), return on assets ( ROA), non-performing financing (NPF), and the inflation rate as factors that influence the level of liquidity in the distribution of funds/financing of Islamic banks in Indonesia. The results showed that third party funds (DPK), return on assets (ROA), non-performing financing (NPF), and the inflation rate had a significant effect, either partially or simultaneously.]]>
<![CDATA[TANTANGAN DAN SOLUSI AKUNTAN BERPRAKTIK DALAM MENGHADAPI RI 4.0 ]]>
<![CDATA[Wawan Sukmana]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 1 (2021): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v6i1.733
<![CDATA[Dalam penelitian ini bertujuan untuk mengetahui tantangan yang dihadapi akuntan berpraktik, serta untuk mengetahui alternatif solusi yang ditawarkan dalam menghadapi RI4.0 ini. Penelitian ini menggunakan metode Analytic Network Process. Respondennya terdiri atas pihak yang mengetahui mengenai akuntan berpraktik dan Revolusi Industri 4.0. Hasil penelitian mengungkapkan bahwa terdapat tantangan intern dan ekstern bagi akuntan berpraktik. Faktor karakter individu Akuntan yang tidak familiar dengan teknologi; kemampuan SDM dalam bidang teknologi, merupakan tantangan intern. Sedangkan tantangan eksternnya yakni, teknologi digital semakin canggih; teknologi digital masuk dalam ranah akuntansi. Sedangkan alternatif solusi yang ditawarkan adalah sbb; Solusi intern; pembinaan sdm secara berkelanjutan; karakter individu akuntan menjadi familiar terhadap teknologi. Sedangkan solusi eksternnya adalah; mengikuti teknologi digital dan mengaplikannya; meningkatkan kompetensi dalam analisis big data; dan mengikuti kemajuan teknologi.]]>
<![CDATA[PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN PELANGGAN CITA POULTRY SHOP TASIKMALAYA ]]>
<![CDATA[Denis Pranata]]>;
<![CDATA[Wawan Sukmana]]>;
<![CDATA[Depy Muhamad Pauzy]]>
<![CDATA[ Hexagro Journal Vol. 3 No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/hexagro.v3i1.303
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan harga terhadap kepuasan pelanggan Cita Poultry Shop Tasikmalaya. Penelitian ini menggunakan metode survey. Teknik pengumpulan data menggunakan kuesioner, yang diisi oleh pelanggan Cita Poultry Shop Tasikmalaya. Teknik analisis data menggunakan regresi berganda. Berdasarkan hasil penelitian diketahui bahwa pengaruh kualitas produk dan harga terhadap kepuasan pelanggan Cita Poultry Shop Tasikmalaya termasuk dalam klasifikasi baik. Kualitas produk dan harga berpengaruh secara simultan terhadap kepuasan pelanggan. Adapun Kualitas produk dan harga berpengaruh secara parsial terhadap kepuasan pelanggan Cita Poultry Shop Tasikmalaya.Kata kunci : Kualitas Produk, Harga, Kepuasan pelanggan]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2020 ]]>
<![CDATA[Ajeng Ayu Utari]]>;
<![CDATA[Wawan Sukmana]]>;
<![CDATA[Laras Pratiwi]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.828
<![CDATA[ABSTRACT Intellectual Capital has a role in the knowledge-based business that companies need. Intellectual Capital is believed to be able to contribute in increasing the value of the company. This study aims to determine the effect of Intellectual Capital on Firm Value in Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used in this research is descriptive associative with a quantitative approach. The source of data in this study is secondary data with data collection techniques through library research and documentation. The population in this study are telecommunication sub-sector companies listed on the Indonesia Stock Exchange as many as six companies. The number of samples obtained as many as four companies selected by perposive sampling method. While the analysis technique used is simple regression, correlation coefficient, coefficient of determination and T test using SPSS V.26. The results of the study show that Intellectual Capital has a significant effect on firm value in the Telecommunication Sub-Sector Company for the 2016-2020 period.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERN PENJUALAN DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KUALITAS INFORMASI PENJUALAN ]]>
<![CDATA[Anisa Andiani]]>;
<![CDATA[Wawan Sukmana]]>;
<![CDATA[Intan Rahayu]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v3i1.830
<![CDATA[The objectives of this research was to determine the internal sales control, sales accounting information systems and the quality of sales information at medium and large companies in the city of Tasikmalaya. As well as analyzing the effect of internal control of sales and sales accounting information systems on the quality of sales information at large and medium companies in the city of Tasikmalaya. The research method used in this study is a survey method, while the type of data used in this study is primary data. The object of this research is the City of Tasikmalaya Large and Medium Enterprises, with the sampling technique using the area sampling method. The data analysis technique used is multiple regression analysis and hypothesis testing. The results of this test prove that internal sales, sales accounting information systems and the quality of sales information at medium and large companies in Tasikmalaya City are good. The results also show that sales internal control and sales accounting information systems have a significant effect on the quality of sales information at large and medium companies in Tasikmalaya City. It is preferable that Large and Medium in Tasikmalaya City further improve the quality of internal sales controls and sales accounting information systems in order to be able to improve the quality of sales information optimally.]]>
<![CDATA[PENGARUH PENJUALAN BERSIH DAN MODAL KERJA BERSIH TERHADAP HARGA SAHAM ]]>
<![CDATA[Intan Rahayu]]>;
<![CDATA[Mia Febriyanti]]>;
<![CDATA[Wawan Sukmana]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 4 No. 2 (2022): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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<![CDATA[This reasearch aims to determine and analyze the effect of net sales and net working capital on stock prices in textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The population in this study are all textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used is purposive sampling, so that the samples obtained are 6 Textile and Garment Subsector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method used is quantitative with descriptive and associative approaches. Data collection techniques using documentation and literature study. The source of data in this study is secondary data obtained from www.idx.co.id. This research consists of descriptive statistical analysis testing, path analysis and hypothesis testing (t test and F test) using SPSS version 26. Stock Price, Net Working Capital partially have no significant effect on Stock Price, Net Working Capital is not able to mediate Net Sales to Stock Price, and Net Sales and Net Working Capital simultaneously have a significant effect on Net Working Capital.]]>
<![CDATA[Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector ]]>
<![CDATA[Rismayani, Gista]]>;
<![CDATA[Sukmana, Wawan]]>;
<![CDATA[Somantri, Yeni Fitriani]]>
<![CDATA[ Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v6i6.2923
<![CDATA[Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.]]>
