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Sudradjat Sudradjat
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Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pada Venice Gallery Sudradjat Sudradjat; Ade Mulyana; Vivi Violandi Grabriela
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 2 (2021): JADKES Edisi Juli 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.1309

Abstract

Accounting is often expressed as the language of the company. Accounting systems are forms, records, procedures and tools for processing company data. A good accounting system is needed for every company, one of which is a cash receipt and disbursement system. Cash is one of the assets that has an important role in the development of the company because it is liquid. Based on the results of the study indicate that the accounting information system has an important role in the procedures for cash receipts and disbursements. The accounting information system implemented by Venice Gallery is good and in accordance with company rules. Keywords: Accounting Information System, Accounting, Cash
PKM Uji Kompetensi Bidang Keahlian Akuntansi Di SMK Bina Sejahtera Kota Bogor Sudradjat Sudradjat; Moermahadi Soerja Djanegara
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i1.319

Abstract

Uji Kompetensi Keahlian (UKK) merupakan proses penilaian melalui pengumpulan bukti yang relevan apakah seseorang kompeten atau belum kompeten pada suatu klasifikasi tertentu. UKK diikuti oleh siswa dan siswi Sekolah Menengah Kejuruan (SMK). UKK disusun berdasarkan skema sertifikasi sesuai dengan jenjang kualifikasi peserta UKK yang memuat kemampuan untuk melaksanakan pekerjaan spesifik, operasional dan penjaminan mutu. Peraturan Menteri Pendidikan dan Kebudayaan Nomor 34 tahun 2018 tentang Standar Nasional Pendidikan SMK/MAK, tujuan penilaian hasil belajar adalah: (1) mengetahui tingkat capaian hasil belajar siswa; (2) mengetahui pertumbuhan dan perkembangan peserta didik; (3) mendiagnosis kesulitan belajar peserta didik; (4) mengetahui efektivitas proses pembelajaran; dan (5) mengetahui pencapaian kurikulum. Sedangkan tujuan pelaksanaan Ujian Kompetisi Keahlian (UKK) adalah: (a) mengukur pencapaian kompetensi siswa SMK yang telah menyelesaikan proses pembelajaran sesuai kompetensi keahlian yang ditempuh; (b) memfasilitasi siswa SMK yang akan menyelesaikan pendidikannya untuk mendapatkan sertifikat kompetensi dan/atau sertifikat uji kompetensi; (c) mengoptimalkan pelaksanaan sertifikasi kompetensi yang berorientasi pada capaian kompetensi lulusan SMK sesuai Kerangka Nasional Indonesia; (d) memfasiliasi kerjasama SMK dengan dunia usaha/industri dalam rangka pelaksanaan uji kompetensi sesuai kebutuhan dunia usaha dan dunia industri. Kompetensi keahlian akuntansi adalah salah satu bagian dari bidang keahlian bisnis manajemen di SMK Bina Sejahtera yang mendapat minat dari masyarakat selain bidang keahlian bisnis manajemen yang lain seperti pemasaran dan administrasi perkantoran. Kata Kunci : Kompetensi, SMK, Siswa
Tinjauan atas Pengakuan, Pencatatan dan Pelaporan Pendapatan Berdasarkan PSAK 72 pada PT ABC Novianda Tiara Putri; Sudradjat Sudradjat
Jurnal Aplikasi Bisnis Kesatuan Vol 2 No 2 (2022): JABKES Edisi Agustus 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i2.1496

Abstract

Pendapatan merupakan salah satu komponen penting di dalam laporan keuangan, di mana pendapatan adalah indikator pembentuk laba yang dihasilkan perusahaan dalam suatu periode. Pendapatan yang diperoleh perusahaan akan disajikan pada laporan laba rugi di akhir periode akuntansi untuk melihat besarnya keuntungan maupun kerugian yang diperoleh perusahaan. Perusahaan harus melaporkan pendapatan secara wajar untuk menghasilkan laporan keuangan yang relevan, andal dan akurat untuk digunakan oleh pihak-pihak yang mempunyai kepentingan terhadap laporan keuangan tersebut. Oleh karena itu, proses pengakuan, pencatatan serta pengungkapan pendapatan pada laporan keuangan sudah sewajarnya dilakukan dengan benar berdasarkan prinsip atau pedoman yang berlaku. Di Indonesia sendiri, standar akuntansi yang umum digunakan adalah Pernyataan Standar Akuntansi Keuangan (PSAK) yang disusun dan disahkan oleh Ikatan Akuntan Indonesia (IAI). Prinsip mengenai pengakuan, pencatatan dan pengukuran pendapatan diatur dalam PSAK 72: Pendapatan dari Kontrak dengan Pelanggan yang berlaku efektif mulai tanggal 1 Januari 2020. PSAK 72 menggantikan PSAK 23: Pendapatan yang berlaku sebelumnya. PSAK 72 mensyaratkan entitas untuk mengakui pendapatan dalam 5 tahap sebagai berikut: (1) mengidentifikasi kontrak; (2) mengidentifikasi kewajiban pelaksanaan; (3) menentukan harga transaksi; (4) mengalokasikan harga transaksi terhadap kewajiban pelaksanaan; dan (5) mengakui pendapatan pada saat entitas memenuhi kewajiban pelaksanaannya. Tujuan penyusunan tugas akhir ini adalah untuk mengevaluasi penerapan PSAK 72 dalam pengakuan dan pencatatan pendapatan pada sebuah perusahaan yang memperoleh pendapatannya dari kegiatan operasional utama berupa perdagangan barang dan pelayanan jasa. Penulis melakukan penelitian di PT ABC yang berlokasi di Mangga Dua Mall, Kota Adm. Jakarta Pusat, DKI Jakarta. PT ABC adalah perusahaan yang melakukan perdagangan besar komputer dan piranti lunak komputer, penjualan eceran komputer dan piranti lunak komputer serta melayani juga jasa instalasi komputer maupun piranti lunak komputer. Hasil yang didapat menunjukkan bahwa dalam proses pengakuan dan pencatatan pendapatan pada PT ABC terdapat beberapa kesesuaian dan ketidaksesuaian dengan prinsip yang ada pada PSAK 72. Kesesuaian tersebut berkaitan dengan identifikasi kontrak, menentukan harga transaksi dan mengalokasikan harga transaksi ke setiap kewajiban pelaksanaan serta pengakuan pendapatan setelah entitas memenuhi kewajiban pelaksanaannya pada suatu titik waktu. Sementara itu, ketidaksesuaian yang ada disebabkan karena perusahaan belum melakukan pemisahan terhadap pendapatan atas penjualan barang dengan pendapatan atas pelayanan jasa, sehingga akun penjualan yang disajikan pada laporan laba rugi tidak menunjukkan jumlah penjualan barang yang sebenarnya melainkan juga terdapat jumlah yang ditagihkan atas pelayanan jasa yang dilakukan. Kata kunci: pengakuan pendapatan, PSAK 72
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Sakti Hermawan; Sudradjat Sudradjat; Firdaus Amyar
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.873

Abstract

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
Pengaruh Financial Distress, Profitabilitas dan Company Growth Terhadap Konservatisme Akuntansi Sudradjat Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1318

Abstract

This study aims to determine the effect of financial distress, profitability, and company growth on accounting conservatism. The researcher uses secondary data, namely the financial statements of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period. In this study, there are 27 samples used in processing research data which were selected using the purposive sampling method. The data analysis method used in this study is the multiple linear regression analysis methods. The findings showed that (1) financial distress and company growth had a significant negative effect on accounting conservatism. (2) The profitability had a significant positive effect on accounting conservatism. (3) Simultaneously financial distress, profitability, and company growth had an effect on accounting conservatism.
Pengaruh Financial Distress, Profitabilitas dan Company Growth Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Sudradjat Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1318

Abstract

This study aims to determine the effect of financial distress, profitability, and company growth on accounting conservatism. The researcher uses secondary data, namely the financial statements of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period. In this study, there are 27 samples used in processing research data which were selected using the purposive sampling method. The data analysis method used in this study is the multiple linear regression analysis methods. The findings showed that (1) financial distress and company growth had a significant negative effect on accounting conservatism. (2) The profitability had a significant positive effect on accounting conservatism. (3) Simultaneously financial distress, profitability, and company growth had an effect on accounting conservatism.
Webinar on Improving Understanding of IFRS-Based Sustainability Reporting Standards for Undergraduate and Postgraduate Accounting Lecturers, Students, and Practitioners: Webinar Peningkatan Pemahaman Standar Pelaporan Keberlanjutan berbasis IFRS S1 dan S2 bagi Dosen, Mahasiswa dan Praktisi Akuntansi Iriyadi Iriyadi; Sudradjat Sudradjat; Kusuma Dewi; Udi Pramiudi; Dwi Maulina
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i1.473

Abstract

The increasing demand for transparency, accountability, and the integration of sustainability aspects in financial reporting has accelerated the global adoption of IFRS standards, particularly IFRS S1 and IFRS S2 developed by the International Sustainability Standards Board (ISSB). These standards emphasize the disclosure of financially relevant sustainability information, including climate-related risks and opportunities, to support long-term economic decision-making. This Community Service Program (PkM) aimed to enhance the understanding, readiness for adoption, and interest of students, lecturers, and accounting practitioners in implementing IFRS S1 and IFRS S2 through a webinar-based socialization program. The method involved the delivery of materials by experienced sustainability reporting professionals and the evaluation of program effectiveness using pretest and posttest questionnaires. The webinar was conducted online and involved participants from various regions across Indonesia. The results indicate an increase in the average scores across all indicators, including understanding of the standards, perception of the importance of IFRS S1 and S2 for career development, readiness for adoption, and interest in sustainability reporting topics. These findings suggest that online socialization is an effective approach to strengthening participants’ literacy and capacity regarding sustainability reporting standards. This activity is expected to contribute to improving the preparedness of human resources and institutions in implementing IFRS S1 and IFRS S2 in a sustainable, transparent, and globally aligned manner.
Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pada Venice Gallery Sudradjat Sudradjat; Ade Mulyana; Vivi Violandi Grabriela; Kusuma Dewi
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 2 (2021): JADKES Edisi Juli 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.1309

Abstract

Accounting is often expressed as the language of the company. Accounting systems are forms, records, procedures and tools for processing company data. A good accounting system is needed for every company, one of which is a cash receipt and disbursement system. Cash is one of the assets that has an important role in the development of the company because it is liquid. Based on the results of the study indicate that the accounting information system has an important role in the procedures for cash receipts and disbursements. The accounting information system implemented by Venice Gallery is good and in accordance with company rules. Keywords: Accounting Information System, Accounting, Cash
Pendampingan Penentuan Harga Pokok Produksi Dan Harga Pokok Penjualan Bagi Umkm Kota Bogor Jan Horas Veryady Purba; Sudradjat Sudradjat; Maju Lumban Tobing; Tri Marlina
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2342

Abstract

This Community Service Activity aims to provide assistance to Bogor City MSMEs so that they are able to calculate the Cost of Goods Production as a basis for determining Product Selling Prices. MSMEs in Indonesia are the main driver of the economy. Apart from that, there are several obstacles faced by MSME players. One of these obstacles is the lack of knowledge of MSME actors in financial aspects, such as determining the Cost of Goods Production (HPP) as a basis for determining the selling price of products. This problem is also felt by Bogor City MSME business actors. Therefore, this community service activity was carried out to help solve this problem. The aim of this activity is to increase the understanding of MSME actors in determining the Cost of Production (HPP) and selling prices. The method of this activity is carried out by providing counseling and at the same time direct assistance to Bogor City MSMEs. The results of this community service are marked by the participants' enthusiasm and ability to receive the material and being able to carry out practice in calculating production costs, cost of production and cost of goods sold as well as the cost of each product as a basis for determining the selling price. The results of this activity are very beneficial for City MSMEs Bogor.   Keywords: Cost of Production, Selling Price. MSMEs
Pengaruh Profitabilitas, Leverage, Free Cash Flow terhadap Manajemen Laba: Peran Moderasi Pertumbuhan Penjualan Wiratri Anindya Bella; Nindya Rieska Shafira; Talitha Mukti Deviani; Sudradjat Sudradjat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.9162

Abstract

This study aims to examine the effect of profitability, leverage, and free cash flow on earnings management with sales growth as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. The data used in this study is secondary financial statement data, which was analyzed using a quantitative approach and selected through purposive sampling, resulting in a sample of 65 companies. The analysis was conducted using multiple linear regression with EViews 12 software. Based on the test results, free cash flow was found to have a positive and significant effect on earnings management, while profitability and leverage had no significant effect. Sales growth strengthens the influence of profitability on earnings management, weakens the influence of free cash flow, and does not moderate the leverage relationship. This study contributes to strengthening agency theory and positive accounting theory regarding opportunistic manager behavior, and provides practical benefits for management, investors, and regulators in assessing the quality of financial reports in the energy sector. Future research is expected to include aspects of corporate governance and macroeconomic factors in order to provide a more comprehensive understanding of the factors that determine earnings management.
Co-Authors Ade Mulyana Agus Yuniawan Isyanto Aprilian Putra Dwi Maulina Eman Lesmana Firdaus Amyar Heri Sastra Hermawan, Sakti Humaeni, Anisa Indah Nur Nur Safitri Iriyadi Iriyadi Jan Horas Veryady Purba Jasmadeti Jasmadeti Kusuma Dewi Laksana, Mahardika Putra Maju Lumban Tobing Manuputty, Jeanne Laura Elizabeth Moermahadi Soerja Djanegara Mohamad Iskandar Muanas Muanas Nindya Rieska Shafira Novianda Tiara Putri Oktavia, Asri Sakti Hermawan Talitha Mukti Deviani Tri Marlina Udi Pramiudi Vivi Violandi Grabriela Wiratri Anindya Bella Wulan Wahyuni Rossa Putri Wulan Wahyuni Rossa Putri