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<![CDATA[Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Barang Menggunakan Microsoft Access 2016 (Studi Kasus Toko Villi Bandung) ]]>
<![CDATA[Suvilia Giovani]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[Toko Villi is a trading business unit engaged in the food sector with snacks as their main product. The Villi shop sells snacks with dozens of types, and each type has a very large number from tens to hundreds of units. However, in its business activities, Toko Villi does not keep records of the goods they have. The Villi shop does not perform data processing and only relies on documents such as sales and purchase invoices as the basis for the entry and exit of goods. Based on the problems faced by these companies, the authors designed an inventory accounting information system application that will assist the company in running its business. This research is a qualitative research with a case study and development approach. The data analysis tool used in designing this application is the waterfall model SDLC (Software Development Life Cycle). This inventory application is designed using Microsoft Access 2016 and is tailored to the needs and desires of the company. This design is expected to meet the company's needs for information such as stock of goods, transaction reports of incoming and outgoing goods and reports of out of stock goods.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Pokok Pada CV. Kekha Mustika ]]>
<![CDATA[Adinda Maharani]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v2i2.3134
<![CDATA[CV. Kekha Mustika is a manufacturing company located in Cimahi City, the company's activities are producing kitchen sets. Recording is done is still simple and has not applied the applicable accounting principles. The background of the owners and employees is one of the obstacles so that the company has not improved the recording system which has shortcomings. This study is intended to design a basic accounting information system in the company. This study uses a qualitative descriptive method and has four stages of the process. The first stage is system analysis, the author analyzes the system that applies in the company, the second stage is making a proposal for the design of the basic accounting system based on the company's needs, the third stage is testing, and the last stage is the implementation of the system design that has been made. This research shows that CV. Kekha Mustika does not yet have a proper system, so there is no financial information that can be used by stakeholders. The results of this study are the proposed design of the basic accounting information system which includes proposed systems/procedures, document designs, financial reports, and examples of implementation applied to the company.]]>
<![CDATA[Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) Sebagai Alat Perencanaan Laba ]]>
<![CDATA[Thania Putri Liestiana]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v1i3.3218
<![CDATA[This research was conducted on UMKM Makroni NR Ciamis who have not done a good profit planning. The purpose of this study was to find out how profit planning was carried out, the number of Break Even Points (BEP) and Margin of Safety (MOS) at UMKM Makroni NR Ciamis. The research method applied is descriptive method with a quantitative approach. The types of data used are qualitative data and quantitative data with the data sources being primary data and secondary data. Data collection techniques used are interviews and documentation. The steps taken are to classify costs into fixed costs and variable costs, calculate contribution margin, BEP, target sales volume and MOS. Based on the calculation, the BEP generated is Rp. 5,466,406 and the resulting MOS is 94.33%. The results of this study are expected to help companies in carrying out optimal profit planning through the calculation of BEP and MOS.]]>
<![CDATA[Pengaruh Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Di Kota Bandung ]]>
<![CDATA[Ayudya Renindita]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v1i1.2355
<![CDATA[Based on law number 12 of 2008 concerning Regional Government, it provides opportunities and flexibility for regional governments to be able to develop their regions to the maximum, or commonly known as regional autonomy. The purpose of this study is to determine the effect of restaurant tax contributions on local revenue in the city of Bandung. This study used a quantitative descriptive method with a sample size of 96 months. The type of data used is quantitative data with secondary data from the Regional Revenue Management Agency and the Bandung City Financial and Asset Management Agency. The results of this study indicate that restaurant tax has a partially significant effect on local revenue in the city of Bandung. The Adjusted R Square value of 0.595 means that local revenue is affected by 59.5% by restaurant tax and the remaining 40.5% is influenced by other variables not examined in this study.]]>
<![CDATA[Evaluasi Kesuksesan Sistem Informasi Model Delone & McLean pada Sistem Informasi Manajemen Daerah Barang Milik Daerah ]]>
<![CDATA[Tasha Ulfah Haura]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[To evaluate information systems successfulness of SIMDA BMD in Bandung Regency Government using Delone & Mclean Model (2003) is the research aims. Research type is quantitative descriptive. Samples are 33 SKPD determined by purposive sampling approach with 66 respondents which are goods handler. Primary also secondary data are the source of data comes from. The data analysis method used is SEM-PLS with SmartPLS 3.3.2 software. The results show that the quality of the system and service quality is verified not to affect user satisfaction, while the quality of information is proven to affect user satisfaction. User satisfaction is verified to affect the net benefits of SIMDA BMD. The conclution is the implementation of SIMDA BMD in Bandung Regency Government can be classified as successful.]]>
<![CDATA[Pengaruh Penatausahaan Aset Tetap Terhadap Kualitas Laporan Keuangan Pada Satuan Kerja Perangkat Daerah di Kabupaten Bandung ]]>
<![CDATA[Wini Widiati]]>;
<![CDATA[Arie Apriadi Nugraha]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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<![CDATA[The report on the results of the examination of the LKPD Bandung Regency Government in 2018 shows that the administration of fixed assets in the SKPD in the Bandung district government is not yet fully orderly, one of them is because there are fixed assets not known to exist. The purpose of this study was to determine the effect of fixed asset administration on the quality of financial reports. This type of research is a quantitative research with descriptive verification method. The data sources in this study were questionnaires. The population in this study were 63 SKPDs in the Bandung Regency Government. The data analysis method used is descriptive and verificative data analysis. The results of this study show that there remains a positive and significant influence from the administration of fixed assets on the quality of financial statements with an influence rate of 57.4%]]>
<![CDATA[Pengaruh Perencanaan Anggaran Dan Penyerapan Anggaran Terhadap Kinerja Instansi Pemerintah ]]>
<![CDATA[Ajeng Fadhilatunnisa]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v1i3.3246
<![CDATA[Budget planning and budget absorption are very important to make a good performance of government agencies. Budget planning will determine how and for what budget is absorbed, so that the amount of budget absorption can show how the program is implemented, while the implemented program will show how the performance of a government agency. The aims of this research is to determine the effect of Budget Planning and Budget Absorption either partially or simultaneously to the Performance of Government Agencies. The type of this research is quantitative method. The population are 60 Regional Work Unit (SKPD) Bandung City. The sampling a saturated sample. This research is used primary data. The technique of data analysis is using multiple linear regression. Based on the results of this research, there is a positive influence of budget planning and budget absorption on the performance of government agencies either partially or simultaneously.]]>
<![CDATA[Analisis Efektivitas dan Efisiensi Anggaran Belanja Langsung (Studi Kasus Pada Dinas Sosial Kota Bandung) ]]>
<![CDATA[Putri Febrianty]]>;
<![CDATA[Ira Novianty]]>;
<![CDATA[Etti Ernita Sembiring]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v2i1.3398
<![CDATA[This research was conducted at the Bandung City Social Service, this study aims to analyze how the effectiveness and efficiency of the budget is implemented. The object of this research is the realization of the direct expenditure budget from 2016-2020 which is the main component in implementing programs and activities. This research is a qualitative research using a case study approach. Data collection techniques used are interviews and documentation. Sources of data used in this reseacrh are primary data derived from interviews with predetermined sources and secondary data derived from Budget Realization Reports and Performance Reports of Government Agencies of the Bandung City Social Service. This research uses quantitative descriptive data analysis techniques by calculating the level of effectiveness and efficiency which then the results are analyzed. The results showed that in 2016-2020 the average level of effectiveness of the direct expenditure budget of the Bandung City Social Service was only 78.09% which entered the criteria of being less effective, this was because the Social Service had not been able to realize its budget optimally and the programs and activities that has not been able to have a long-term impact on society. In terms of efficiency in 2016-2020 the average level of efficiency of the direct expenditure budget is 76.57%, which is included in the efficient criteria, the Social Service in this case has been able to implement budget efficiency by making alternatives that can reduce inputs or costs, without affecting.]]>
<![CDATA[Analisis Akuntabilitas Pengelolaan Bantuan Pangan Nontunai pada Masa Pandemi Covid-19 (Studi Kasus pada Pemerintah Kabupaten Garut) ]]>
<![CDATA[Refy Amalia Putri]]>;
<![CDATA[Endah Dwi Kusumastuti]]>;
<![CDATA[Ira Novianty]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v3i1.3399
<![CDATA[Abstract: One of the government’s policies in restoring the national economy from the effects of the Covid-19 pandemic is the noncash food assistance program. This program is a social assistance in the form of food that aims to increase the effectiveness and accuracy of social assistance distribution targets, and encourage inclusive finance. This study was conducted with the aim of knowing and explaining the implementation of accountability in the management of the Non-Cash Food Assistance program during the Covid-19 pandemic in the Garut Regency Government. The type of research used is qualitative research with a case study approach. Data collection techniques were by observation, interviews, and documentation studies. Based on the results of the research, it shows that the accountability of the management of the program has been carried out well. However, there is still accountability that has not running well still needs to be improved, so that program implementation can be maximized. Keywords : Accountability, Noncash Food Assistance]]>
<![CDATA[Persepsi Pemahaman Pengelolaan Modal Kerja dan Pengaruhnya terhadap Profitabilitas ]]>
<![CDATA[Moch. Edman Syarief]]>;
<![CDATA[Iwan Setiawan]]>;
<![CDATA[Hasbi Assidiki]]>;
<![CDATA[Ira Novianty]]>;
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Fifi Afiyanti]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Sudjana Sudjana]]>
<![CDATA[ Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 1 (2021): Prosiding Seminar Nasional Pengabdian Masyarakat Ma Chung 2021 ]]>
Publisher : <![CDATA[Ma Chung Press ]]>
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DOI: 10.33479/senampengmas.2021.1.1.349-358
<![CDATA[Pengelolaan modal kerja merupakan salah satu hal terpenting dalam siklus bisnis usaha mikro, kecil dan menengah. Paper ini bertujuan untuk mengetahui persepsi pemahaman pengelolaan modal kerja dan hubungannya terhadap. Data dikumpulkan melalui kuesioner yang dibagikan melalui Google Form dengan responden para pelaku usaha mikro, kecil dan menengah seputar Bandung Raya. Pengolahan data menggunakan pendekatan partial least square dengan memakai WarpPLS. Hasil penelitian menunjukkan bahwa persepsi pengelolaan kas, dan persepsi pengelolaan Hutang Piutang berpengaruh positif signifikan terhadap profitabilitas. Sementara persepsi pengelolaan persediaan dan persepsi pengelolaan modal kerja secara keseluruhan berpengaruh negatif dan signifikan terhadap profitabilitas usaha. Hal ini menyatakan bahwa pengelolaan modal kerja memang memiliki akibat terhadap profitabilitas usaha. Untuk itu diperlukan sebuah upaya untuk bisa meningkatkan pemahaman pengelolaan modal kerja para pelaku usaha mikro, kecil dan menengah.]]>
