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Supriatna, Iyeh
Program Studi D4 Akuntansi, Politeknik Negeri Bandung
Humanities 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 Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Audit Tata Kelola Sistem Informasi Pemerintahan Daerah (SIPD) Menggunakan Framework COBIT 5 (Studi Kasus Pada BAPPEDA Provinsi Jawa Barat) Jayanti, Rima; Supriatna, Iyeh
Indonesian Accounting Research Journal Vol. 4 No. 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5147

Abstract

The implementation of this application is due to the replacement of Permendagri No. 77 of 2020 concerning regional financial management which has replaced the previous Permendagri namely Article 391 paragraph (1) of Law No. 23 of 2014 concerning Regional Government which is the legal basis for BAPPEDA of West Java Province in implementing the Local Government Information System (SIPD) to assist regional financial management so that it can run effectively and efficiently. This study aims to find out the current maturity level (IT Maturity Level) of the current SIPD governance. This research is applied research with qualitative research methods based on a case study approach. For determining the maturity level of SIPD governance, this research uses the scoring method. The governance audit in this study was conducted using the COBIT 5 Framework by selecting IT Processes in all EDM, APO, BAI, DSS, and MEA domains. The result of measuring the maturity of SIPD governance at BAPPEDA of West Java Province is 2.88 at level 2 in the "Repeatable but Intuitive" category, meaning that the process of implementing the SIPD has reached a transitional stage from habit and repetition to being more structured. It is hoped that the results of this maturity level measurement can be used as input to improve the quality of SIPD governance in BAPPEDA West Java Province
PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Burhany, Dian Imanina; Suwondo, Sulistia; Mai, Muhamad Umar; Supriatna, Iyeh; Dahtiah, Neneng; Irawan, Arry; Sembiring, Etti Ernita; Afriady, Arif
Jurnal Difusi Vol. 5 No. 1 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i1.3308

Abstract

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.
Analisis Dan Perancangan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada UMKM Classyid.Thrift Saputra, Kurniawan; Syarief, Ahmad; Rufaedah, Yanti; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.3351

Abstract

This final project research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) Classyid.thrift located at Griya Mukti Asri Blok C16 no.10 RT03 RW05 Ds. Kedungdawa district. Kedawung Kab. Cirebon. This MSMEs is engaged in clothing, especially warm clothes. As long as this company is running, it has not carried out standardized bookkeeping. The standard used for MSMEs in Indonesia is the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used in this research is descriptive qualitative. Data collection techniques used in this study through observation, interviews, and documentation. The results of this study will be in the form of financial statements from MSMEs Classyid.thrift based on SAK EMKM which consists of statements of financial position, income statements, and notes to financial statements.
Evaluasi terhadap Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Firman Faturahman; Surya, Rendra Trisyanto; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.5083

Abstract

The goal of this research is to determine and examine whether the existing cash reception and spending accounting information system at PT Mustika Hegar Rekatama in principle conforms with the primary components of the accounting information system. A case study was used in this investigation. Information is gathered through interviews. (1) descriptive analysis; (2) comparing the suitability of PT Mustika Hegar Rekatama's cash receipts and expenditures with the main elements of the accounting information system; and (3) identifying the accounting information system elements for cash receipts and expenditures at PT Mustika Hegar Rekatama. According to the findings of this study, PT Mustika Hegar Rekatama's accounting information system for cash receipts and expenditures has met the primary requirements of an accounting information system.
Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Menggunakan Microsoft Access 2016: (Studi pada UMKM Seblak Lada Hitam Teh Rindu) Baihaqi, Fawwaz Al; Supriatna, Iyeh; Surya, Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.5085

Abstract

Human development will certainly be followed by the development of increasingly sophisticated technology, computer technology is a tool that greatly helps humans to make work more effective and efficient. So the inventory accounting information system is very important in the development of a business. By still using a manual recording system for its company, UMKM Seblak Lada Hitam Teh Rindu, it has resulted in several problems such as the absence of evidence of reports related to inventory and the existence of unrecorded inventory. In this study, the author aims to design an inventory accounting information system application using Microsoft Access 2016 using the SDLC (System Development Life Cycle) design method. This application aims to help companies to be able to record and make reports related to warehouse inventory owned by the related UMKM
Pengaruh Penerapan SIPD, Kompetensi SDM dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Kota Bandung (Survei SKPD Pemkot Bandung) Handayani, Sukma Ayu; Supriatna, Iyeh
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5157

Abstract

This study aims to determine the effect of implementing local government information systems, human resource competencies and the role of internal audit on the quality of financial reports in each SKPD of the Bandung City Government. The research method used is quantitative method with associative research type. The sample used in this study uses the solvency formula and to determine the respondents use a non-probability sampling technique with a purposive sampling method, namely a sampling technique with certain considerations. The distribution of questionnaires was carried out in 37 SKPD Bandung City Government with the number of respondents namely 100 people in the accounting and finance department. The analysis technique used is multiple linear regression with the help of SPSS 26. The results of this study indicate that the influence of the application of local government information systems (SIPD), competence of human resources (HR) and the role of internal audit simultaneously has a positive and significant effect on the quality of financial reports Bandung City Government.
Perhitungan Harga Pokok Produksi menggunakan Metode Full Costing untuk menentukan Harga Jual Sakti, Tamaarine Ayunillah Afraaniti; Ishak, Jouzar Farouq; Arief, Khozin; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5234

Abstract

This research was conducted at the Toko Lis Collection which is included in the manufacturing business category. This study aims to determine the-cost of production carried out by the Toko Lis Collection, using-the full costing method. The research method used is descriptive analysis method with data collection techniques using interview and documentation technique. The sample used in this study was taken from a production sample in May 2023 of 485 units. The results of this study show that the calculation of the cost of production carried out by the Toko Lis Collection and calculations using the full costing method have differences that cause differences in the determination of the selling price. The result of calculating the cost of production according to the company Rp 34.000/unit with selling price of Rp 55.000/unit, while the calculation of the cost of production using the full costing method is Rp 36.448/unit with a selling price of Rp 59.045/unit.
Co-Authors Adellia Noer Fadillah Afriady, Arif Ageng Gumelar Ahmad Syarief, Ahmad Alya Dhiya Fauzan Annisya Nurul Ashila Arief, Khozin Arry Irawan Arry Irawan, Arry Baihaqi, Fawwaz Al Dahtiah, Neneng Darya Setia Nugraha Dea Rosifa Desi Krisdianti Dian Imanina Burhany Diandra Oliviani Almandita Endah Dwi Kusumastuti, Endah Dwi Fathur Rasyid Ridha Firman Faturahman Handayani, Sukma Ayu Hastuti Hastuti Ishak, Jouzar Farouq Jayanti, Rima Kurniawan Saputra Lalu Hasan Habibi Melly Meliani Mochamad Umar Mai Muhammad Rafi Habiburrahman Mulyandani, Vina citra Naswa Aziza Huwaida Rahmatunnisa Nenden Yulia Siti Nurjanah Nuri Aisyah Hikmah Putra, Sugih Sutrisno Rendra Trisyanto Surya Rina Nurmalina Rusita Pratama Sakti, Tamaarine Ayunillah Afraaniti Sembiring, Etti Ernita Siti Nuranisa Sulistia Suwondo SURYA, Rendra Trisyanto Suwondo, Sulistia Tasha Widya Sucitra Usivianti Latifah Humairah Yanti Rufaedah, Yanti