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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bestari (JPMB) Industrial Research Workshop and National Seminar
Sudradjat Sudradjat
Jurusan 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 Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Perlakuan Akuntansi Aset Tetap Tanah dalam Mewujudkan Akuntabilitas Publik (Studi Kasus Pada Badan Pengelolaan Keuangan dan Aset Kota Bandung) Gledis Shandra; Sudradjat Sudradjat
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.228 KB) | DOI: 10.35313/irwns.v10i1.1427

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian perlakuan akuntansi atas aset tetap tanah berdasarkan pernyataan standar akuntansi pemerintahan (PSAP) No. 07 pada Pemerintah Kota Bandung, serta mengetahui akuntabilitas Pemerintah Kota Bandung dalam pelaksanaan perlakuan akuntansi aset tetap tanah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif komparatif. Pengumpulan data yang dilakukan adalah melalui wawancara dan dokumentasi yang selanjutnya dianalisis kesesuaiannya dengan membandingkannya terhadap pernyataan standar akuntansi pemerintahan (PSAP) No. 07 tentang Akuntansi Aset Tetap yang didukung dengan Buletin Teknis Nomor 15 tentang Akuntansi Aset Tetap Berbasis Akrual. Teknik analisis data dalam penelitian ini menggunakan teknik analisis model Miles and Huberman. Hasil dari penelitian ini menunjukan bahwa Pemerintah Kota Bandung telah menerapkan perlakuan akuntansi atas aset tetap yakni PSAP No.7 dengan baik, akan tetapi dalam menentukan biaya perolehan tanah yang dilakukan melalui pembelian belum semua mencakup biaya-biaya penunjang hingga tanah tersebut siap digunakan termasuk biaya sertifikasi tanah yang belum dikapitalisasi sebagai biaya perolehan tanah, sehingga tidak dapat diukur secara andal. Dalam catatan atas laporan keuangan masih terdapat beberapa pengungkapan yang belum lengkap diantaranya adalah rekonsiliasi penambahan nilai tanah, baik yang diperoleh dari pembelian maupun sumbangan dari pihak ketiga dan hibah.
Village Financial Management Training Equipped with SisKeuDes Supporting Application Design in Parongpong District, West Bandung Regency Riauli Susilawaty Hutapea; Arwan Gunawan; Muhammad Umar Mai; Sudradjat; Sugih Sutrisno Putra; Tjetjep Djuwarsa
Jurnal Pengabdian Masyarakat Bestari Vol. 1 No. 8 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v1i8.1722

Abstract

The Bandung State Polytechnic (Polban) Accounting Department intends to participate in providing solutions to problems faced by villages in Parongpong District through the Community Service (PkM) program. The solution offered is to increase the knowledge and competence of village government officials regarding financial governance through training on the Budget Cycle and Accounting Cycle for DD and ADD administration, followed by a mentoring program in using supporting applications for the Village Financial System. This activity is also intended as a media for students to apply their knowledge directly in the community in relevant fields, a form of link and match between AMP Study Program and users, namely local government, and a form of self-actualization of students in society. The results of the implementation of the PkM program activities that have been carried out include: Training related to the provision of material on the Budget Cycle and Accounting Cycle as well as Assistance regarding the Practice of Using Village Financial System Support Applications (SisKeuDes), as well as ways to understand and overcome the Inspector General's findings.
KARAKTERISTIK DEWAN DAN KINERJA BANK: DENGAN UKURAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Muhamad Umar Mai; Sudradjat Sudradjat
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.43926

Abstract

The purpose of this study was to examine the moderation of audit committee size on the effect of board characteristics on bank performance on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis method used Partial Least Square-Structural Equation Modeling (PLS-SEM) which was processed with Warp-PLS software. The results of the analysis show that the size of the board of directors, independent board of commissioners, and female board of directors has a positive effect on bank performance, both Return on Assets (ROA) and Return on Equity (ROE). Board of directors meeting has a positive effect on ROE, but has no effect on ROA. Furthermore, the results of the analysis show that the size of the audit committee moderates the effect of the independent board of commissioners on bank performance, as measured by ROA and ROE.
Corporate Governance dan Kinerja Keuangan Bank di Indonesia: Sebelum dan Selama Covid-19 Sudradjat Sudradjat; Muhamad Umar Mai; Djoni Djatnika
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47048

Abstract

This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, before and during Covid-19. The research was conducted in the Indonesian capital market during the period 2014-2021. The data analysis method used the Wilcoxon signed rank test for the first objective, and panel data regression for the second purpose. The results of the analysis show that: ROA and ROE during Covid-19 are significantly smaller than ROA and ROE before Covid-19; The most important components of corporate governance in increasing the ROA and ROE of the banking sector in the Indonesian capital market are the size of the board of directors and the age of the president director.
Co-Authors Arwan Gunawan Djoni Djatnika Gledis Shandra Mochamad Umar Mai Putra, Sugih Sutrisno Riauli Susilawaty Hutapea Tjetjep Djuwarsa