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All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi IIJSE Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Strata International Journal of Social Issues Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Pengabdian Nusantara
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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A Analysis of government internal control systems in management of village funds (according to government regulation number 190 of 2021) (case study in cibatok ii village, cibungbulang district, bogor regency) Fanaisyah, Denissa; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 1 (2023): Jurnal JEKMA, April 2023
Publisher : Yayasan Bina Internusa Mabarindo

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Abstract

This study aims to determine the Analysis of the Government's Internal Control System in the Management of Village Funds in Cibatok II Village, Cibungbulang District, Bogor Regency. The research method used in this study is a qualitative approach using descriptive methods where the results of research data are in the form of information collected through observation, interviews and documentation that is reviewed. This research uses primary data obtained directly from the main source. This data collection uses a question and answer process with village officials, namely the Village Head, Village Secretary and Village Treasurer. The data that has been collected will be processed and then analyzed to answer what is in the formulation of this research problem.Based on the analysis that has been carried out in this study, the theory and practice implemented in managing village funds have not fully implemented internal control in managing village funds according to PMK Number 190 of 2021 because there is still an uneven distribution of village funds in the Direct Cash Assistance program to the poor so that The Village Government must further improve the performance or data collection of its residents. Keywords: village funds. government internal control system, management of village funds according to PMK No 190 of 2021.This study aims to determine the Analysis of the Government's Internal Control System in the Management of Village Funds in Cibatok II Village, Cibungbulang District, Bogor Regency. The research method used in this study is a qualitative approach using descriptive methods where the results of research data are in the form of information collected through observation, interviews and documentation that is reviewed. This research uses primary data obtained directly from the main source. This data collection uses a question and answer process with village officials, namely the Village Head, Village Secretary and Village Treasurer. The data that has been collected will be processed and then analyzed to answer what is in the formulation of this research problem.Based on the analysis that has been carried out in this study, the theory and practice implemented in managing village funds have not fully implemented internal control in managing village funds according to PMK Number 190 of 2021 because there is still an uneven distribution of village funds in the Direct Cash Assistance program to the poor so that The Village Government must further improve the performance or data collection of its residents.Keywords: village funds. government internal control system, management of village funds according to PMK No 190 of 2021.
Pengaruh Profitabilitas, Solvabilitas, Auditor Switching, dan Ukuran Perusahaan Terhadap Penyelesaian Audit (Audit Delay) : (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Amalia, Rizki; Indupurnahayu, Indupurnahayu; Degita, Azolla
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, auditor switching, dan ukuran perusahaan pada perusahaan manufaktur sektor aneka industri yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017-2021. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif dengan menggunakan metode deksriptif yang dimana hasil penelitian data berupa pemaparan hasil statistik yang dioleh menggunakan software Eviews 12. Penelitian menggunakan data sekunder. Pengambilan sampel menggunakan teknik purposive sampling dan terdapat 21 perusahaan manufaktur sektor aneka industri dengan periode lima tahun. Berdasarkan analisis yang telah dilakukan pada penelitian ini diperoleh hasil bahwa untuk pengaruh variabel profitabilitas dan solvabilitas yaitu berpengaruh negatif signifikan terhadap audit delay, kemudian variabel auditor switching berpengaruh positif signifikan dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay. Dapat disimpulkan, jika perushaaan mempunyai profitabilitas dan solvabilitas baik akan menurunkan audit delay dikarenakan manajemen akan mempercepat publikasi laporan keuangan. Kemudian pergantian auditor akan memperpanjang audit delay dikarenakan auditor baru harus beradaptasi lagi dengan kondisi perusahaan, dan besar kecilnya suatu ukuran perusahaan harus tetap memperhatikan audit delay karena akan menjadi daya tarik investor, dan terhindar dari sanksi.
The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Ramadhan, Muhammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16100

Abstract

This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear regression using IBM SPSS version 25 software. The findings of this study indicate that competence has a positive and significant effect on auditor performance, objectivity also has a positive and significant effect on auditor performance, and audit structure also has a positive and significant effect on auditor performance. significantly to the auditor's performance.
Analysis Of Hpp Calculation Using Full Costing And Variable Costing Methods As A Basis For Determining The Selling Price (Case Study CV. Aldiansyah Blessing Mandiri) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijaya, Suma
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16102

Abstract

The calculation of the cost of production has a central role for the company especially in paying the selling price of the product. In this context, there are two approaches used the fll costing method and variable costing . this study aims to calculate the cost of production using both method
Pengantar Manajemen Pengelolaan Nilai Manfaat Dana Abadi Umat melalui Program Kemaslahatan BPKH untuk Kemaslahatan Umat Islam Hendarsa, Agung Sri; Aminda, Renea Shinta; Tanjung, Hendri; Indupurnahayu, Indupurnahayu
INOVATOR Vol 10 No 1 (2021): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i1.17637

Abstract

Badan Pengelola Keuangan Haji (BPKH) adalah badan hukum publik yang dibentuk atas amanah Undang-Undang Nomor 34 tahun 2014 tentang pengelolaan keuangan haji. Salah satu tujuan pengelolaan keuangan haji adalah untuk meningkatkan manfaat bagi kemaslahatan umat Islam melalui program kemaslahatan. Program kemaslahatan BPKH didanai oleh nilai manfaat Dana Abadi Umat dan merupakan kegiatan bantuan sosial sebagaimana Corporate Social Responsibility (CSR) perusahaan, sesuai ketentuan undang-undang program kemaslahatan meliputi kegiatan pelayanan ibadah haji, pendidikan dan dakwah, kesehatan, sosial keagamaan, ekonomi umat, serta pembangunan sarana dan prasarana ibadah. Program kemaslahatan BPKH merupakan hal baru yang hadir sebagai bentuk lain dari Corporate Social Responsibility (CSR) perusahaan ditengah-tengah ekosistem filantropi Islam Indonesia. Tujuan penelitian ini adalah untuk melakukan studi literature dan komparasi atas manajemen pengelolaan nilai manfaat Dana Abadi Umat sebagai program kemaslahatan umat dan manajemen pengelolaan dana ZISWAF (Zakat Infak Sedekah dan Wakaf) untuk kemaslahatan umat. Selain keberadaan dana ZISWAF, nilai manfaat Dana Abadi Umat melalui program kemaslahatan diharapkan memiliki peranan penting kedepan sebagai salah satu solusi dana sosial untuk mengurangi kemiskinan dan kebodohan di tanah air melalui kegiatan pendidikan dan dakwah serta pemberdayaan ekonomi umat. Oleh karena itu, peranan manajemen pengelolaan nilai manfaat Dana Abadi Umat yang transparan, syariah dan akuntabel menjadi sangat diperlukan.
Analisis Pengaruh Budaya Organisasi, Pelatihan dan Kompensasi Terhadap Kinerja Tenaga Kependidikan (Studi Empiris pada Fakultas Perikanan dan Ilmu Kelautan IPB) Yuniarsih, Niar; Indupurnahayu, Indupurnahayu; Aminda, Renea Shinta
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1487

Abstract

ABSTRACT Performing education personnel who does not meet the standards may affect a job assignment. High performance can improve the quality of a job, and efforts to improve performance continue to be carried out by developing the existing organizational culture, conducting quality training, and adjusting to the provision of compensation. This study aims to: (1) analyze the influence of organizational culture on performance, (2) analyze the effect on performance, (3) analyze the effect of compensation on performance, and (4) analyze the influence of organizational culture, training, and compensation together on performance. The data used in this study are primary and secondary data, with a saturated sampling technique /census sampling, where 69 FPIK education personnel were sampled using a questionnaire as the primary data collection tool with a Likert scale. Based on the SEM-PLS analysis: organizational culture, training, and compensation have a significant positive effect on tendik performance with an R-Square value of 0.805 or 80.5%, while other variables influence 19.5%, not in this model. Keywords: Education Staff Performance, Organizational Culture, Training, Compensation ABSTRAK Kinerja tenaga kependidikan yang masih belum memenuhi standar dapat berdampak terhadap suatu tugas pekerjaan yang rendah, sebaliknya kinerja yang tinggi dapat meningkatkan mutu dari suatu pekerjaan, upaya peningkatan kinerja tenaga kependidikan di FPIK IPB terus dilakukan dengan mengevaluasi budaya organisasi yang ada, mengadakan pelatihan yang berkualitas dan penyesuaian terhadap pemberian kompensasi. Penelitian ini bertujuan untuk : (1) menganalisis pengaruh budaya organisasi terhadap kinerja, (2) menganalisis pengaruh pelatihan terhadap kinerja, (3) menganalisis pengaruh kompensasi terhadap kinerja dan (4) menganalisis pengaruh budaya organisasi, pelatihan dan kompensasi secara bersama-sama terhadap kinerja. Jenis data yang digunakan dalam penelitian ini adalah data primer dan sekunder, dengan teknik sampling jenuh/sampling sensus, dimana sebanyak 69 tenaga kependidikan di FPIK IPB dijadikan sampel dan kuesioner sebagai alat mengumpulkan data utama dengan skala likert. Berdasarkan analisis SEM-PLS diketahui bahwa: budaya organisasi, pelatihan dan kompensasi secara bersama-sama berpengaruh positif yang signifikan terhadap kinerja tenaga kependidikan dengan nilai R-Square sebesar 0,805 atau 80,5% sedangkan 19,5% dipengaruhi oleh variabel lain yang tidak ada dalam model ini. Kata Kunci: Kinerja Tenaga Kependidikan, Budaya Organisasi, Pelatihan, Kompensasi
Determination of Teacher Performance in Improving Education Quality in the Pandemic Era Fadhlansyah, Muhammad; Indupurnahayu, Indupurnahayu; Firdaus, Muhammad Aziz
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2527

Abstract

Determining Teacher Performance to Improve the Quality of Education in the Pandemic Era. The problem that is used as the object of research is teacher performance which is seen to have decreased due to the change in the learning system from offline to online. This can cause the quality of education to decline. This research aims to analyze: 1). The Influence of Internal Factors on Teacher Performance. 2). The influence of internal factors on the quality of education. 3). The influence of external factors on teacher performance. 4). The influence of external factors on the quality of education. 5). The influence of teacher performance on the quality of education. 6). The influence of internal factors on the quality of education is mediated by teacher performance. 7). The influence of external factors on the quality of education is mediated by teacher performance. The data collection technique was using a questionnaire given to 85 respondents (teachers) from 3 schools, namely SMA Al Adzkar, SM AI Sinar Cendikia and Sekolah Alam Bintaro. The hypothesis used is Smart PLS ( Partial Least Square ). The research results show that: 1). The statistical value of internal factors on performance is 3.116 with a p value of 0.00 2 and a p value of less than 0.05, so it has a positive effect on teacher performance. 2). The statistical t value of internal factors on the quality of education is 3.277, the p value is 0.001 and the p value is more than 0.05, then positive influence on the quality of education. 3). The statistical t value of external factors on teacher performance is 2.561 with a p value of 0.011 or less than 0.05, so it has a positive effect on teacher performance. 4). The statistical value of external factors on the quality of education is 3.920 with a p value of 0.000 or a p value of more than 0.05, so it has a positive effect on the quality of education. 5). The statistical t value of teacher performance on the quality of education is equal to a p value of 0.022, so teacher performance has a positive effect on the quality of education. 6). The VAF value is 0.598, this shows that teacher performance is a partial mediator in the relationship between internal factors and the quality of education. 7). The VAF value is 0.631, this shows that teacher performance is a partial mediator in the relationship between external factors and the quality of education. The research conclusion is that, 1). There is a positive and significant influence of f actors internal on teacher performance. 2). There is a positive and significant influence of internal factors on the quality of education. 3). There is positive and significant influence external factors on teacher performance. 4) There is a positive and significant influence external factors on the quality of education. 5). There is a positive and significant influence on teacher performance to quality of education. 6) There is a positive and significant influence between internal factors on the quality of education with teacher performance as mediation. 7). There is a positive and significant influence between external factors on the quality of education and teacher performance as mediation.
DEVELOPING UMKM BUSINESS THROUGH ACCOUNTING EDUCATION IN AN EFFORTS TO IMPROVE THE ECONOMY IN KADUDAMPIT VILLAGE, SUKABUMI REGENCY Indupurnahayu Indupurnahayu; Shanti Lysandra; Catheryn Catheryn; Sparta Sparta; Ahalik Ahalik
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2439

Abstract

The purpose of this community service activity is to contribute to Accounting education for MSMEs by implementing several stages, namely bookkeeping and calculating the cost of products that can improve skills in MSME businesses. The implementation of community service activities consists of several stages: The planning stage by conducting observations and preliminary interviews with prospective partners. The stage of carrying out activities in the form of accounting education. The monitoring stage carries out post-test activities which aim to see the problems being faced by MSMEs in preparing financial reports independently. This community service was carried out in Kadudampit village on June 29, 2024. Accounting education was attended by 31 business actors consisting of three villages, namely tourism MSMEs, processed food MSMEs, trade and agriculture MSMEs. The results of the community service evaluation showed that there had been an increase in knowledge in accounting records, although it was not optimal. The preparation of inadequate financial reports and the calculation of the cost of production that was not yet accurate would have an impact on determining the selling price. In this case, there still needs to be assistance until they can be independent in efforts to improve the economy with MSME business strategies in the Kadudampit village environment.
The Influence of Planning, Monitoring and Maintenance of Human Resources on Employee Performance Biogen BB Bogor Ermiani Ermiani; Indupurnahayu Indupurnahayu; Akhmad Bakhtiar Amin
Strata International Journal of Social Issues Vol. 1 No. 2 (2024): August
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sijosi.v1i2.209

Abstract

Human Resource (HR) Planning is part of the management process that determines the movement of an organization's human resources from its current position to its desired position in the future. HR planning is closely related to the supervisory function because it can be said that planning is a standard or monitoring tool for the work being done. The HR maintenance function is also essential because employees are the assets (wealth) of every organization, and they always play an active role in determining whether or not the organization's goals are achieved. The research was carried out at BB Biogen Bogor. The research analyzes the influence of planning, monitoring, and Maintenance of Human Resources on Employee Performance. This research uses a survey method with a descriptive and causal approach. The sample used was 98 respondents. The research results show that Planning, Supervision, and Maintenance of Human Resources together have a real and positive influence with a contribution of 78.7%, and the remainder (21.3%) is influenced by other factors that are not central to this research.
Exploring Factors Influencing ERP System Adoption and Its Influence on Operational Efficiency: A Case Study of a Medical Equipment Supplier Rhendy Akhmad Firdaus; Indupurnahayu Indupurnahayu; Renea Shinta Aminda
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1742tv09

Abstract

The implementation of an Enterprise Resource Planning (ERP) system serves as a crucial strategy for companies looking to enhance their efficiency, effectiveness, and competitive edge. This study aims to identify the factors that influence ERP system implementation and their subsequent impact on work effectiveness. To achieve this, the research employs a quantitative descriptive method, which involves distributing questionnaires to collect data from respondents. The collected data undergo various analyses, including validity tests, normality tests, and multiple linear regression tests. The findings reveal that organizational characteristics, information quality, and management support significantly and positively influence work implementation. Conversely, the HR competency variable did not demonstrate a significant or positive effect. Additionally, the study reveals that ERP implementation positively affects work effectiveness. This indicates that adopting an ERP system allows companies to streamline their data processing, ultimately leading to improved work performance. By integrating these systems, organizations can enhance their operational efficiency, thereby fostering a more productive work environment. Overall, the study highlights the importance of leveraging ERP systems to bolster work effectiveness and underscores the critical role that organizational factors play in this process.
Co-Authors ., Masyhudzulhak Abdullah Azzam Hamasah Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik Ahalik Akhmad Bakhtiar Amin Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Baha, Mohamad Abdi Balqis, Tiara Ratu Budi Susetyo Budi Susetyo Catheryn Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Maulina Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani Ermiani Etika Kariyani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Ishardyatmo, Handono Ita Yulita, Ita Koto, Andrias LAILAH FUJIANTI Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Militcyano Samuel Sapulette Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Shanti Lysandra Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta Sparta Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza