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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) INOVTEK POLBENG Integrated Lab Journal E-Link: Jurnal Teknik Elektro dan Informatika Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Mandiri Jurnal ELTEK Jurnal Teknik Ilmu dan Aplikasi Jurnal Teknik Indonesia Kohesi: Jurnal Sains dan Teknologi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal ELTEK Jurnal Pengabdian Kepada Masyarakat Nusantara Computer and Design Review Jurnal Akuntansi Kontemporer
Komarudin Achmad
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Transportation Other

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AUDIT MANAJEMEN SEBAGAI DASAR UNTUK MENILAI EFEKTIVITAS FUNGSI PEMASARAN (STUDI KASUS PADA CV. CAHAYA HARAPAN MALANG) Finata, Ony; Achmad, Komarudin
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Audit Manajemen merupakan suatu proses yang sistematis dari penilaian efektivitas, efisiensi, dan ekonomisasi operasi suatu organisasi yang ada di bawah pengendalian manajemen dan melaporkan kepada orang yang tepat hasil dari penilaian beserta rekomendasi untuk perbaikan. Penilaian kinerja didasarkan pada suatu kriteria yang ditetapkan kemudian dibandingkan dengan kriteria aktual yang ada dalam organisasi tersebut. Audit manajemen yang dilakukan terhadap fungsi pemasaran CV Cahaya Harapan Malang ini bertujuan untuk menilai tingkat efektivitas kinerja pemasaran, untuk mengetahui penyebab terjadinya inefektivitas dalam kegiatan operasi perusahaan khususnya fungsi pemasaran, dan memeberikan rekomendasi terhadap setiap temuan audit agar dapat diambil tindakan perbaikan. Penelitian ini berbentuk studi kasus dengan menggunakan metode deskriptif, pengumpulan data dilakukan dengan menggunakan metode wawancara, observasi dan kuisioner.Penilaian efektivitas kinerja pemasaran dianalisis dan dievaluasi dengan membandingkan antara criteria, causes, dan effect, serta pemberian rekomendasi. Berdasarkan hasil audit manajemen yang telah dilakukan, maka dapat disimpulkan bahwa pelaksanaan fungsi pemasaran secara umum belum seluruhnya berjalan dengan efektif. Untuk itu CV Cahaya Harapan harus terus berupaya memperbaiki kinerja fungsi pemasaran. Kata kunci : audit manajemen, efektivitas, fungsi pemasaran.
Investigasi Motivasi dan Strategi Manajemen Laba pada Perusahaan Publik di Indonesia Achmad, Komarudin; Subekti, Imam; Atmini, Sari
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.106

Abstract

This study investigates the existence of earnings management motivations and strategies. Based on ordinary least square regression, this study indicates that debt covenant and political cost motivations affect earnings management.  However, bonus plan motivation and accounting method choice strategy do not affect earnings management. Investigation on earnings management practices explains that bonus plan motivation affect income increasing, not income decreasing. This study finds that the managers of public firms in Indonesia do not use accounting method choices as earnings management strategy.  Some of them choose to use a little of accruals accounting flexibility and prefer both GAAP violations and intercompany transactions strategies. This study identifies that the motivations of debt covenant, political cost and owners’ wealth as well as the strategy of accruals accounting flexibility are earnings management practices with global value. Otherwise, earnings management practices with local value consist of motivation caused by both debt restructuring and going concern constraint and strategy through GAAP violations and intercompany transactions. Key  Words: Earnings  management,  Motivation,  Bonus plan,  Debtcovenant,  Political  cost,  Owners’ wealth,  Debt  restructuring,  Going concern,  Strategy,  Accounting  method choice,  Accruals  accounting flexibility, GAAP violations, Inter company transactions, Global value, Local value
ANALISIS SISTEM PERENCANAAN DAN PENGANGGARAN KOPERASI PEGAWAI REPUBLIK INDONESIA UNIVERSITAS BRAWIJAYA (KPRI UB) TAHUN 2015 Varianty, Anggy Restia; Achmad, Komarudin
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis keterkaitan antara perencana jagka panjang, jangka menengah, jangka pendek, dan penganggaran KPRI UB dengan berdasarkan teori perencanaan dan penganggaran perusahaan. Metode penelitian yang digunakan adalah kualitatif  deskriptif-studi  kasus  dengan  obyek  penelitian  yang  difokuskan  pada hasil perencanaan dan penganggaran KPRI UB Tahun 2015. Hasil analisis dari penelitian ini menunjukkan bahwa: (a) visi, misi, dan tujuan KPRI UB hampir seluruhnya sudah saling terkait, (b) rencana strategis yang dibuat sudah terkait dengan rencana jangka panjang KPRI (tujuan), hanya saja perumusannya masih kurang tepat serta program yang disusun hanya berfokus pada bidang-bidang  tertentu  saja  (tidak  jelas  langkah  apa  yang  akan  dilakukan  untuk  mencapai rencana  strategis  yang  telah  ditetapkan),  (c)  penyusunan  program  dan  rencana  kerja  masih kurang sistematis, serta belum dibuatnya indikator kinerja yang berisi output dan outcome atas kegiatan yang direncanakan, (d) pihak manajemen KPRI belum menetapkan beberapa anggaran atas kegiatan, anggaran kegiatan yang disusun belum memiliki perincian yang jelas, anggaran operasional tidak disusun dengan asumsi yang jelas, serta belum disusunnya anggaran keuangan oleh pihak manajemen KPRI.   Hasil penelitian ini relevan untuk badan usaha koperasi guna memperbaiki sistem perencanaan dan penganggaran agar tujuan dapat tercapai secara efektif dan efisien.  Kata Kunci: Perencanaan, Penganggaran, KPRI UB
ANALISIS RENCANA KERJA DAN ANGGARAN PERUSAHAAN (RKAP) TAHUN 2015 (Studi Kasus pada PT. ASDP Indonesia Ferry (Persero) Kantor Cabang Surabaya) Putri, Eryna; Achmad, Komarudin
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed to analyze the performance of 2014 as the basis for planning budget of revenues and expenses for 2015. This research used a descriptive method with case study approach. The data of the research were obtained through the collection, directly from the company. The result of the research indicate that the budget of revenues and expenses that the company arranged for 2015 is quite good, but still not perfect. Researchers recommend improvements drafting the work plan and budget to be equipped with performance indicators for each of the strategic plans, programs, and activities as well as completing work plan and budget up to prepare the proforma balance sheet.   Keywords: Performance analysis, Work Plan and Budget, Strategic plans, Programs, and Activities.
Signature PSO: A novel inertia weight adjustment using fuzzy signature for LQR tuning Achmad Komarudin; Novendra Setyawan; Leonardo Kamajaya; Mas Nurul Achmadiah; Zulfatman Zulfatman
Bulletin of Electrical Engineering and Informatics Vol 10, No 1: February 2021
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v10i1.2667

Abstract

Particle swarm optimization (PSO) is an optimization algorithm that is simple and reliable to complete optimization. The balance between exploration and exploitation of PSO searching characteristics is maintained by inertia weight. Since this parameter has been introduced, there have been several different strategies to determine the inertia weight during a train of the run. This paper describes the method of adjusting the inertia weights using fuzzy signatures called signature PSO. Some parameters were used as a fuzzy signature variable to represent the particle situation in a run. The implementation to solve the tuning problem of linear quadratic regulator (LQR) control parameters is also presented in this paper. Another weight adjustment strategy is also used as a comparison in performance evaluation using an integral time absolute error (ITAE). Experimental results show that signature PSO was able to give a good approximation to the optimum control parameters of LQR in this case.
DETERMINAN PUBLIKASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET Mya Dewi Trisnawati; Komarudin Achmad
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to examine and provide empirical evidence about the effects of political competition, local government size, leverage, local government wealth, local government type, and audit opinion on publication of local government financial statements through the internet. The population of this research  are local governments in Indonesia in 2012.  This  research used  210 local governments in Indonesia chosen by using purposive sampling method.  The result of this research shows that political competition, local government size, leverage, and local government wealth have significant influence toward publication of local government financial statements through the internet. This research failed to prove the influence of local government type and audit opinion on publication of local government financial statements through the internet. Internet programs into the village make increased use of the internet in the district. This caused local government of the city and district not different  to publish financial statements through the internet. Unqualified opinion  does not necessarily  indicate  the good signal of  local government financial management. Meanwhile, other audit opinion does not directly  indicate that  the signal of local government financial management is bad. Keywords:  publication of financial statements through the internet, local government, political competition, size, leverage, wealth, type, audit opinion.
Audit Manajemen Dalam Penilaian Efektivitas Fungsi Sumber Daya Manusia Pada PT. Hotel Griyadi Montana Kota Malang Lukman Hendrik; Komarudin Achmad
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Management audit that applied to human resource function at PT. HotelGriyadi Montana Malang aim to know effectiveness execution of human resourcefunction that may be there are some weakness. The type of this research isqualitative descriptive research. Data collecting of this research are by interview,literate study, informan and observation. Effectiveness assessment of humanresource function analysed and evaluated by comparing criteria, causes, andeffect. And the result of this research analysis show management of humanresource function at PT. Hotel Griyadi Montana Malang in general is not effectiveyet, and still there are some weakness of management in which need to becorrected and repaired. In attainment of human resource function target do notfounded a big resistance. But, PT. Hotel Griyadi Montana Malang has continuedto improve performance and evaluation human resource function so thatperformance in the future get better than this time.Keyword : Management Audit, effectiveness, human resource function
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada Perusahaan yang Terdaftar dalam Peserta Corporate Governance Perception Index (CGPI) Tahun 2010-2012) Hanik Nuryasti; Komarudin Achmad
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The research aims to understand the influence of good corporate governance and leverage on the performance of the company. The company’s performance was measured based on return on equity ( ROE ). The good corporate governance measured based on Corporate Governance Perception Index (CGPI) from 2010 to 2012 which is published by the Indonesian Institute for Corporate Governance (IICG). Th leverage was measured based on Debt to Assets Ratio (DAR). The data was gathered using purposive sampling method sample with 57 samples in total. The result of this research proved that the increasing of good corporate governance affect the improving of company’s performance. Meanwhile, the increase in the leverage affect the declining of company’s performance.   The   keywords:   good   corporate   governance,  leverage,   performance   of  the company.
ANALISIS PERENCANAAN DAN PENGANGGARAN (Studi Kasus Pada Kepolisian Negara Republik Indonesia Satuan Kerja Kepolisian Resort Malang Kota) Rovika Nurvemiyana; Komarudin Achmad
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed to analyze the Strategic Plan for Fiscal Year 2015 as the beginning of budget plan and arrangement of the Budget Plan for Fiscal Year 2015. This research used a descriptive method with a case study approach. The types of data collected in this research are primary data and which are directly from the institution through nonparticipation observationmethod. The results showed that the activity in each institution program written in budget plan (RKA) is suitable with the vision, mission, goals and objectives of the Strategic Plan. And of 11 (eleven) strategic objectives in the Strategic Plan of the Police, only 8 (eight) strategic objectives to be achieved. In addition, funds have been established in accordance with the proposal of the units of activity. Researcher recommends increased use of budget funds in any of the activities carried out in order to achieve superior public services.Keywords: Strategic Plan, Budget Plan, Work Programs And Activities
PENYUSUNAN SISTEM AKUNTANSI PADA PERUSAHAAN MENENGAH (Studi Kasus Pada Ud Bola Mas Mojokerto) Tesa Loneka Anjarsari; Komarudin Achmad
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study has the objective to analyze the accounting system contained in the UD Bola Mas, completing the corresponded evidence transaction, arranging accounting records as a reference later to design financial statements for UD Bola Mas based on the company's accounting systems theory. This research use a case study with descriptive qualitative approach to the object of the research are focused on the arranging of accounting systems at UD Bola Mas. The analysis results of this study showed that: accounting system contained in the UD Bola Mas still has many lacks, included: the unpretentious evidence transaction, so there is undistinction information from the evidence. In the accounting records there is not yet made the cash book and sorting the cash book, to determine the income and outcome within the company so the impact there is not yet made general ledger, also there is not yet did the arrangement of simple financial about income statement, retained earnings statement, statement of cash flow, statement of financial position, balance sheets and financial statements (CALK) which later can be used with the company as a based for the payment of taxes calculation, as a tool of comparative of the company's decision-making in the future. There are some imperfections that occured because lack of understanding about the importance of sustainability accounting systems in a company. This research is relevant for medium company to improve the accounting system for the purpose could be held effectively and efficiently.  Keywords: Accounting System, Financial Reporting and UD Bola Mas
Co-Authors A.A. Ketut Agung Cahyawan W Adhisuwignjo, Supriatna Agus Pracoyo Ahmad Baharuddin Akbar, Miftahul Hambali Anan Asrofi Andri Tri Setiawan Andriani Parastiwi Andy Hardiansyah Anindya Dwi Risdhayanti Ari Murtono Arief Rahman Hidayat Aulia Fuad Rahman Bambang Priyadi Dania Puspa Anggraini Dewatama, Denda Dwi Firdha Edi Sulistio Budi Edi Sulistio Budi Edi Sulistyo Budi Fadillah Satria Bumi Fajar Hafidh Arasy Fatan Wirawan Fathoni Fathoni Febriati, Ervina Ferian, Ferian Lazuardy Iman Guntur Yanuar Astono hairus hairus Hakim, Rhanisa Putri Hanik Nuryasti Hari Kurnia Safitri Hariyadi Singgih Hendi Purnata Herman Hariyadi Ilham Agung Wicaksono Imam Saukani Indrazno Siradjuddin Isac Ilham Akbar Habibi Juliansyah, Mukhammad Arby Khrisna Hadiwinata La Ode Muhammad Abrar Haqqi Leonardo Kamajaya Lukman Hendrik Luqman, Mohammad M. Nizar Falafi Astoro Maron, Alif Rayhan Mas Nurul Achmadiah Mas Nurul Achmadiah Mas Nurul Ahmadiyah Maulana, Abdul Melania Septin Tandioga Miftakhul Huda Mila Fauziyah Moh. Luqman Mohamad Rifai Mohammad Luqman Mohammad Luqman Muhammad Dzulkifli Muhammad Ibrahim Muhammad Muwafiqur Romdlon Mya Dewi Trisnawati Nasir, Jumadi Naufal, Mohammad Nouval Fahmi Sakhbana Novendra Setyawan Nugraha Adi Putra Nurul, Alfian Nurvemiyana, Rovika Nuryasti, Hanik Ony Finata PERMATASARI, DINDA AYU Putri, Eryna Rahmadita, Ivony Rahmawati, Dinda Millenia Raihana, Ashfi Rohman, Mohammad Abidur Rovika Nurvemiyana Sari Atmini Setiatno Putera, Romzi Shabrina Adani Putri Shohib Muslim Sidik Nurcahyo Siswoko Siswoko Sumarno, Agus Sukoco Heru Tandioga, Melania Septin Tarmukan Tarmukan Tesa Loneka Anjarsari Tesa Loneka Anjarsari, Tesa Loneka Varianty, Anggy Restia Varianty, Anggy Restia Winarno, Totok Yunior, Rizki Kurniawan zakhia hanifa Zulfatman Zulfatman