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Darya Setia Nugraha
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
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Analisis Permasalahan Pengadaan Aset Tetap Tanah Sekolah Luar Biasa di Dinas Pendidikan Provinsi Jawa Barat Fadhlan Ahmadi; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.077 KB) | DOI: 10.35313/iarj.v2i3.4111

Abstract

This research aims to find out how the school land fixed asset procurement system is currently running by the West Java Provincial Education Office for SLB Centra 2 PK PLK Cimahi City and the problems in it, as well as analyze recommendations for the land fixed asset procurement system so that land fixed assets procurement is immediately carried out. This research method is descriptive qualitative research.. Data collection techniques in this research used triangulation techniques by combining interviews, observations, and document studies. The data analysis technique in this research used the Root Cause Analysis method. The results of this research indicate that this land acquisition system is guided by Government Regulation No. 19 of 2021 concerning the Implementation of Land Procurement for Public Interest. However, the method and process, leadership, and external factors caused delays in the implementation of land acquisition. The recommendation for this problem is that the Principal of SLB Centra 2 PK PLK Cimahi City immediately resubmits the land acquisition proposal to the Regional VII Education Office Branch Office, re-budgets land acquisition in its entirety or in stages, or conducts procurement not by buying such as asset utilization unused local government agencies and transfer ownership of local private schools to public schools, and utilize electronic procurement services in the acquisition of school land.
Sistem Informasi Akuntansi menggunakan Metode Framework for the Application of System Thinking (FAST) Edi Purnomo; Darya Setia Nugraha
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.3909

Abstract

This study is an accounting information system development using Access 365. The problem discovered was that PT. Ebiz Prima Nusa's accounting information system was insufficient for the scale of the company and not in conformity with financial accounting standards. The goal is to analyze how the accounting information system now in use and to design a suitable accounting information system. The method employed is qualitative, with data gathered through observations, documentation, and interviews. The study is carried out at PT. Ebiz Prima Nusa, a new company that was established in September 2021. Researchers developed a basic application system that can cover the sales, cash receipts, and cash disbursements cycles, as well as the ensuing output, namely financial statements that comply with financial accounting standards in Indonesia.
Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Dinas Perindustrian, Perdagangan, Energi dan Sumber Daya Mineral Kabupaten Garut Tiara Nurul Hidayat; Etti Ernita Sembiring; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.4116

Abstract

This study aims to analyze the effectiveness and efficiency of budget realization at the Department of Industry, Trade, Energy and Mineral Resources in the 2018-2020 budget. This research is a quantitative research. data sources are secondary data and primary data in the form of a Budget Realization Report (LRA) and also in the form of interviews. Data analysis used by calculating the ratio of effectiveness and efficiency and also processing interview data. The results of the study show the criteria for the effectiveness of the implementation of the budget in 2018 with effective criteria, in 2019 with ineffective criteria and in 2020 the criteria are less effective. Efficiency Criteria The implementation of the budget in 2018 and 2019 shows that it has been efficient and in 2020 it is very efficient.
Assessing Banking Soundness of Infobank15 Index' Categories: The Impact of RGEC on Stock Return Destri Alpiani; Radia Purbayati; Setiawan Setiawan; Darya Setia Nugraha
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.3895

Abstract

Assessment of the soundness of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) shows the financial performance of a banking company for a certain period. With good performance, investors will be interested in investing in the company. This study aims to determine the effect of bank soundness on bank stock returns listed on the Indonesia Stock Exchange in the Infobank 15 Index category for the 2016-2021 period. With a purposive sampling method, 10 banks were obtained from a total population of 15. This study uses panel data multiple linear regression analysis using Eviews 12 software. The regression model chosen is the Common Effect Model (CEM). The results showed that partially Non-Performing Loans (NPL) had a significant negative effect on stock returns. Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) have a significant positive effect, and Loan to Deposit Ratio (LDR) and Good Corporate Governance (GCG) have no significant effect on stock returns.
Performance of Local Government Apparatuses and Public Services: Survey on SKPD Kabupaten Bandung Barat Government Darya Setia Nugraha; Teti Widia Komarawati
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.4705

Abstract

One of the efforts made by the Government of Kabupaten Bandung Barat in avoiding the practice of KKN so that the goal of implementing good governance can be achieved is by implementing the government internal control system. In addition, the purpose of the government is to conduct public services that are effective and efficient, which can be seen from the commitment and performance of local government apparatus. This research aims to determine the effect of good governance, internal control system of Government and the organizational commitment to the public service through the performance of local government apparatus as an intervening variable. The type of research used is quantitative. The population in this research is the regional government working unit in the Kabupaten Bandung Barat government. The samples in this study were as much as 28 SKPD with a total of 208 respondents. Method of collecting data using questionnaires. Data analysis method using path analysis processed with IBM SPSS software version 26.0. Based on the results of the research, there is a positive and significant effect of good governance, government internal control system and organizational commitment to the performance of government apparatus both partially and simultaneously. The performance of local government apparatus has a positive and significant effect on public services. There is an indirect effect of good governance, government internal control system and organizational commitment to public service through the performance of local government apparatus as an intervening variable.
The Effect of Third Party Funding and Non Performing Financing on The Development of Islamic Banking Finance in Indonesia Hasbi Assidiki Mauluddi; Darya Setia Nugraha
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.4706

Abstract

This study was performed to determine how much influence of third-party funds and non-performing financing to financing development of Islamic banking in Indonesia. In this study the influence of the amount independent variables partially or simultaneously on the dependent variable. The hypotesis for this research is third-party funds and non-performing financing affects the lending of Islamic banking financing in Indonesia. The data used in this research is secondary data of Bank Indonesia report on the development of Islamic banking. Multiple regression analysis is performed to find the influence of third-party funds and variable non-performing financing the development of financing. The data used in the regression must be pass the classical assumption test. The results of this research note that the third-party funds have a significant effect and non-performing financing no significant effect on the development of Islamic banking financing. Simultaneously, a third-party funds and non-performing financing a significant effect on the development of Islamic banking financing in Indonesia. Both independent variables have contributed as much as 24.7% of the change in the independent variable with a strong enough relationship level by 50%.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penggajian Karyawan Menggunakan Microsoft Access 2016 (Studi Kasus pada Toserba Fajar Luragung - Kuningan) Amaldia Sonnya Budiarto; Darya Setia Nugraha; Sudjana; Arif Afriady; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4987

Abstract

Toserba Fajar is a supermarket that sells various household needs as well as women's and men's fashion products. The employee payroll system implemented by Fajar Department Store is done manually and has not been integrated. Beside that, Fajar Department Store does not yet have an employee database, so there are several problems such as complaints from employees demanding salary increases, payroll transactions that take a long time, and there are no experts who capable in the field of IT, and there is no payroll report so that the central manager cannot supervise the payroll activities carried out. This research is a research conducted using the SDLC (Software Development Life Cycle) method as a grand theory in analyzing system design. By designing this application, the authors hope that the Fajar Department Store company can more easily carry out employee payroll transactions.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan dan Pembelian Menggunakan Microsoft Access 2019 (Studi Kasus Pada PD Makmur – Bandung) Siti Nuranisa; Darya Setia Nugraha; Iyeh Supriatna; Rina Nurmalina; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4992

Abstract

PD Makmur is a company that manufactures and sells industrial brushes. Recording of sales and purchases is still done manually and does not have employees who specifically handle sales and purchases so that owners often do not record sales and purchases due to time constraints. In addition, there is no report on sales and purchases per certain period so that problems arise, namely the owner does not accurately know the total sales and purchases in a certain period. Owners also have difficulty making decisions regarding sales and purchases. This study aims to design a computerized sales and purchase accounting information system application program using Microsoft Access 2019 which is expected to be able to handle related problems. The method used in this study is a qualitative descriptive method with a case study and development approach and uses the SDLC (System Development Life Cycle) method as an analytical tool. In addition, the authors also conducted observations, interviews, and documentation to collect the required data. By designing this application, the results obtained are that it is easier for companies to keep records, and make sales reports, purchase reports, production reports and inventory reports.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Pembelian dan Penjualan Roti Bakar Menggunakan Microsoft Access 2019 (Studi Kasus Pada UMKM “Roti Bakar Batas Kota”) Furi Fatwa Dini; Sugih Sutrisno Putra; Darya Setia Nugraha; Sudjana; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4993

Abstract

In the era of increasing technological development, business unit owners are increasingly motivated to strengthen their competitiveness. Roti Bakar Batas Kota is a home-based business unit that produces and sells toast with various flavors. During the business, there are several obstacles such as the absence of recording purchase transactions, recording sales using Microsoft Excel which is less efficient, and the absence of applications that facilitate recording purchases and sales. The purpose of this study is to determine the purchase and sales information system implemented to produce prototypes of purchase and sales program applications through design using Microsoft Access 2019 software. This applied research was conducted with qualitative methods and used the SDLC (Software Development Life Cycle) method as an analytical tool. With the design of this application, the result obtained is that Roti Bakar Batas Kota can be easier to record transactions, print proof of transactions, and make purchase reports, sales reports, production reports, and raw material inventory reports.
Co-Authors Afriady, Arif Amaldia Sonnya Budiarto Arwan Gunawan Danang Afifuddin Nuryamin Destri Alpiani Devi Elfiani Edi Purnomo Fadhlan Ahmadi Furi Fatwa Dini Haris Saeful Rohim Hasbi Assidiki Mauluddi Ikhsan Muharom Ishak, Jouzar Farouq Kamilia Sukmawidewi Putra, Sugih Sutrisno Radia Purbayati Rina Nurmalina Riri Habibah Romli Rizka Sri Wandari Sembiring, Etti Ernita Setiawan Setiawan Siti Nuranisa Sudjana Supriatna, Iyeh Teti Widia Komarawati Teti Widia Komarawati Tiara Nurul Hidayat Trianda Nurbaeti Yanti Rufaedah, Yanti Zyah Syahira Mubarok