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All Journal ProBank: Jurnal Ekonomi dan Perbankan Krisna: Kumpulan Riset Akuntansi JRA: Jurnal Riset Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Management Science Research Journal Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Rahma Nazila Muhammad
Jurusan Akuntansi, Politeknik Negeri Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pemberian KUR terhadap Pendapatan dan Pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya (Studi Kasus pada BRI Unit Sukaratu) Raras Santiadin; Rahma Nazila Muhammad; Mia Rosmiati; Sulistia Suwondo; 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.v3i3.4989

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian Kredit Usaha Rakyat terhadap pendapatan dan pengembangan UMKM di Kecamatan Sukaresik. Indikator pengukuran dilihat dari segi omset penjualan, laba usaha, aset, dan modal usaha. Penelitian ini menggunakan metode kuantitatif dengan pendekatan statistik deskriptif. Jenis penelitian ini dilakukan secara langsung di lapangan (field research) yang dilakukan di tempat usaha responden penelitian. Sedangkan analisis data menggunakan analisis regresi linier sederhana. Objek dalam penelitian ini adalah pelaku usaha yang ada di Kecamatan Sukaresik. Jenis dan sumber data dalam penelitian ini menggunakan data primer dan wawancara, sedangkan teknik pengumpulan data dengan cara penyebaran angket kepada 50 responden. Hasil penelitian menunjukan bahwa variabel Kredit Usaha Rakyat (KUR) perpengaruh secara signifikan terhadap variabel Pendapatan UMKM dan Pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Pada model pertama diperoleh nilai t-hitung sebesar -4,436 dan t-tabel sebesar 2,01063 dengan taraf signifikansi sebesar 0,000. Oleh karena nilai t-hitung lebih besar dari t-tabel dengan signifikansinya lebih kecil dari 0,05 (5%), maka pemberian Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Unit Sukaratu berpengaruh signifikan terhadap peningkatan pendapatan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Pada model kedua diperoleh nilai t-hitung sebesar 7,482 dan t-tabel sebesar 2,01063 dengan taraf signifikansi sebesar 0,000. Oleh karena nilai t-hitung lebih besar dari nilai t-tabel dengan signifikansinya lebih kecil dari 0,05 (5%), maka pemberian Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Unit Sukaratu berpengaruh signifikan terhadap pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Penelitian ini menyoroti pentingnya pinjaman modal usaha untuk mendorong pertumbuhan ekonomi.
Evaluasi Pengamanan Aset Tetap Tanah Dalam Rangka Menciptakan Pengelolaan Barang Milik Daerah Yang Tertib (Studi Kasus BKAD Kota Bogor) Frestiawan, Salman; Muhammad, Rahma Nazila
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.v4i2.5140

Abstract

This study aims to evaluate security activities and find obstacles that become obstacles in the process of securing land fixed assets at the Regional Finance and Assets Agency (BKAD) of Bogor City. This evaluation process uses qualitative research methods with a descriptive approach. Based on the Regulation of the Mayor of Bogor City No. 114 of 2020 concerning the implementing regulations for the management of regional property, criteria have been established as a reference in security evaluation activities. The data obtained has been analysed using the Champion method. The results showed that the security of land assets carried out by BKAD Bogor City was in accordance with Perwali Kota Bogor No.114 of 2020 Articles 102-105, however, only administrative security had an impact on all land assets. Then there are still obstacles in the process of securing land assets that come from external and internal BKAD, these obstacles are related to the competence of human resources (HR), communication and coordination with external parties, disputes, digitalisation of assets, and human error. The benefits of this research are as evaluation material for BKAD Bogor City to consider the results of recommendations in the process of securing land fixed assets, and this research is expected to be a source of reference for the development of science.
EVALUASI PENERAPAN TAPPING BOX DALAM PENERIMAAN PAJAK.HIBURAN, PAJAK.RESTORAN, PAJAK.HOTEL, DAN.PAJAK PARKIR DENGAN.MENGGUNAKAN MODEL.END USER.COMPUTING SATISFACTION DI KOTA SUKABUMI Kasahara, Rizky Fadhilah Nurjaman; Muhammad, Rahma Nazila
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.284-296

Abstract

Tapping box merupakan sebuah perangkat keras untuk mendukung pembayaran.dan pelaporan transaksi.pajak.daerah.secara online yang tercantum pada PERWALI.Kota.Sukabumi nomor 37 Tahun 2018 dan untuk mendukung sistem pemungutan pajak di Kota Sukabumi yaitu self.assessment.system atau dibayar oleh wajib pajak itu sendiri, Penelitian.ini bertujuan untuk mengetahui bagaimana penerapan tapping box, mengevaluasi penerapan perangkat tapping box dan mengetahui dampak dari penerapan perangkat tapping box dalam penerimaan pajak.hiburan, pajak.restoran, pajak hotel, dan pajak.parkir di Kota Sukabumi. Jenis penelitian menggunakan.metode penelitian.kualitatif dengan.pendekatan deskriptif. Teknik pengumpulan data yang dilakukan yaitu dengan wawancara, observasi, dan dokumentasi, dengan model evaluasi menggunakan End User Computing Satisfatcion (EUCS). Hasil dari penelitian yang dilakukan, (1) perangkat tapping box (hardware) sudah memenuhi 8 karakteristik yang wajib ada pada sebuah sistem, sampai dengan triwulan I tahun 2022 perangkat tapping box sudah diterapkan sebanyak 42 perangkat pada wajib pajak di Kota Sukabumi. (2) Evaluasi EUCS ditemukan bahwa software yang digunakan untuk membantu jalannya tapping memberikan kelengkapan, kemudahan, dan ketepatan waktu yang sudah memenuhi kebutuhan pengguna (brainware), hanya keakuratan data yang dihasilkan tidak mencapai 100%. (3) Dampak penerapan tapping box sangat berpengaruh dalam penerimaan pajak hiburan, pajak restoran, pajak hotel, dan pajak parkir di Kota Sukabumi, tetapi pada masa pandemi covid-19 penerapan tapping box tidak memiliki dampak terhadap peningkatan pajak daerah di Kota Sukabumi.
Pengaruh Rasio Keuangan terhadap Kebijakan Dividen: (Studi pada Perusahaan Tambang Sub Sektor Batu Bara yang Terdaftar di BEI periode 2015-2022) Dwiani, Ayu Syifa; Muhammad, Rahma Nazila
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.6060

Abstract

Dividen adalah pembagian laba kepada para pemilik saham sesuai dengan jumlah saham yang dimilikinya. Perusahaan bukan hanya memikirkan keuntungan yang diperoleh oleh perusahaan, namun perusahaan juga mengutamakan distribusi keuntungan kepada para pemilik saham. Ada beberapa faktor yang mempengaruhi kebijakan dividen ini, yaitu rasio profitabilitas, likuiditas, dan solvabilitas. Tujuan dari penelitian ini adalah untuk mendapatkan bukti mengenai pengaruh rasio keuangan terhadap kebijakan dividen. Populasi dalam penelitian ini yaitu seluruh perusahaan tambang sub sektor batu bara yang terdaftar di BEI tahun 2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan. Teknik analisis data yang digunakan adalah analisis regresi data panel serta dalam pengujian hipotesisnya menggunakan aplikasi Stata 17.0. Hasil yang diperoleh adalah net profit margin dan current ratio berpengaruh positif terhadap kebijakan dividen, cash ratio tidak berpengaruh terhadap kebijakan dividen dan debt to asset ratio berpengaruh negatif terhadap kebijakan dividen.
Pengaruh Penerapan Enterprise Risk Management terhadap Nilai Perusahaan: (Studi Kasus pada Perusahaan Sektor Barang Konsumsi yang Terdaftar di BEI Periode 2018 - 2022) Adjani, Shamira; Muhammad, Rahma Nazila
Indonesian Accounting Literacy Journal Vol. 4 No. 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.6062

Abstract

Nilai perusahaan adalah suatu nilai pasar yang dimana nilai tersebut mampu untuk memberikan kemakmuran bagi para pemegang saham secara maksimum jika harga saham perusahaan dapat meningkat. Salah satu cara dalam meningkatkan nilai perusahaan adalah dengan penerapan Enterprise Risk Management. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Enterprise Risk Management dengan variabel kontrol yang digunakan yaitu kepemilikan manajerial, ukuran perusahaan, serta ROA terhadap nilai perusahaan. Teknik penelitian yang digunakan adalah teknik purposive sampling. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh melalui annual report dan laporan keuangan yang diterbitkan oleh Bursa Efek Indonesia juga laporan keberlanjutan yang diterbitkan oleh website perusahaan. Hipotesis yang diuji menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa enterprise risk management berpengaruh signifikan terhadap nilai perusahaan. Ukuran perusahaan sebagai variabel kontrol berpengaruh signifikan terhadap nilai perusahaan. Kepemilikan manajerial sebagai variabel kontrol berpengaruh signifikan terhadap nilai perusahaan. Namun, ROA sebagai variabel kontrol tidak berpengaruh signifikan terhadap nilai perusahaan.
Efektivitas Pengamanan Aset Tetap Tanah Pada Pemerintah Kota Bandung Rahayu, Asri Puji; Muhammad, Rahma Nazila
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.5171

Abstract

The purpose of this study is to determine the effectiveness of securing land fixed assets as well as the inhibiting factors and efforts to overcome the problem of securing land fixed assets in Bandung City Government. The type of research used in this research is qualitative with a descriptive approach. The data collection method used was interviews and well as documentation. The results of the study show that the Bandung City Government carries out safeguards for land fixed assets in accordance with applicable laws even though there are still obstacles caused by incomplete documents and a lack of human. Based on the effectiveness analysis using Campbell's theory, it is known that in terms of program success, program satisfaction, input and output levels as well as the indicators of achievement of overall goals have been effective. However, the indicators of target success have not been effective. The Bandung City Government resolves existing problems with physical control, synergizes with relevant agencies and periodic censuses
Analisis Sistem Pengendalian Internal Terhadap Persediaan dengan menggunakan Kerangka Kerja COSO pada CV. Rona Karya Nusantara Jolissetiawati, Handayani; Nurmalina, Rina; Dahtiah, Neneng; Muhammad, Rahma Nazila
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.v5i2.4994

Abstract

Inventory must be managed properly to avoid risks that are detrimental to the company. An effective internal control system is able to assist companies in securing their assets. Based on the preliminary study, it was found that every year the company always experiences a difference in inventory. Therefore the purpose of this study is to analyze the internal control over the applied inventory. The analytical method used is descriptive qualitative with a case study approach, the research data sources use primary and secondary data obtained through interviews, observation and documentation. The analysis carried out will follow the internal control guidelines proposed by COSO. The results of the research show that the internal control system implemented by the company has not been effective in dealing with risks in inventory management activities. This is indicated by the incomplete components and principles of internal control implemented by the company.
Optimizing Profitability in a Sustainable Fashion MSME: A TOC Approach to Third-Party Production Muhammad, Rahma Nazila
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6618

Abstract

This study examines profit optimization in a sustainable fashion MSME in Indonesia that operates under a third-party production model. Using a qualitative single-case design with supporting quantitative data, it applies the Theory of Constraints (TOC) to identify and address systemic limitations. Contrary to conventional views that highlight production constraints in outsourced MSMEs, this study finds stable operations with consistent lead times and no fulfillment delays. Instead, the primary constraints are both external (marketing effectiveness, liquidity cycles, and inventory coordination) and internal (informal financial practices, unstructured budgeting, and opaque cost tracking). Using TOC’s Five Focusing Steps, the study proposes targeted interventions including campaign synchronization, structured cost allocation (e.g., fixed salary, R&D, and profit-sharing), and improved restocking coordination. These measures aim to enhance throughput and stabilize profit margins. This study also highlights the importance of iterative constraint monitoring through simple KPI tracking to anticipate future bottlenecks and support scalable growth. By contextualizing TOC in a decentralized, resource-limited setting, this study contributes to the limited empirical literature on constraint-based management in sustainable outsourcing models. It also provides practical insights for MSME owners, third-party partners, consumers, financial institutions, and policymakers to improve profit resilience, financial clarity, and demandresponsiveness without requiring capital-intensive expansion.
PENGARUH PENATAUSAHAAN ASET TETAP TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDUNG Nabila Maulani; Rahma Nazila Muhammad
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.16878

Abstract

This study aims to determine the effect of fixed asset management on the quality of financial statements in the Regional Work Units (SKPD) of the Bandung City Government from 2019 to 2023. The research problem stems from the decline in the opinion of the Supreme Audit Agency (BPK) on the Local Government Financial Report (LKPD) of Bandung City from Unqualified Opinion (WTP) to Qualified Opinion (WDP) for two consecutive years, which was caused by weak fixed asset management such as administrative irregularities, and discrepancies between physical data and ownership documents. The research method used was a quantitative method with a descriptive approach. The research population included 63 Regional Work Units within the Bandung City Government, using a saturated sampling technique, so that the entire population was used as the sample. Primary data was obtained through questionnaires distributed to asset users and officials in charge of financial reporting, while secondary data was obtained from the Bandung City financial position reports for 2019–2023. Data analysis was performed using simple linear regression with the help of IBM SPSS software. The results showed that fixed asset management had a positive and significant effect on the quality of local government financial reports. The implications of this study emphasize that improving the accuracy of fixed asset recording, inventory, and reporting is necessary to make financial report presentation more reliable, relevant, and in accordance with Government Accounting Standards (SAP), thereby supporting an improvement in the BPK opinion to WTP in the future.
Environmental Accounting Disclosure on Firm Value (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange 2017-2020) Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Muhammad, Rahma Nazila; Bukhori, Eka Panca; Al-Gholy, Afky; Junaedi, Rendi
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.114

Abstract

Increasing the value of the company needs to be done so that the company's internal and external parties can improve their environmental performance through appropriate environmental accounting disclosures. This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures and environmental performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This study uses a sample of 43 manufacturing companies in Indonesia where the data needed in this study is in the form of financial report data obtained from the Indonesian Stock Exchange Gallery. The sampling method is purposive sampling. The data analysis technique used is single linear regression using SPSS. The results showed that the environmental accounting disclosure variable had a significant effect on firm value. Meanwhile, the environmental performance variable has no effect and is not significant on firm value. The single linear regression model in this study has an R2 value of 77.48%, which means the firm value can be explained by using the variable value of environmental accounting disclosures, where the remaining 22.52% is influenced by other factors, variables outside the model that have been studied.
Co-Authors Adjani, Shamira Afriady, Arif Al-Gholy, Afky Arsita Widya Isbiandono Arwan Gunawan Astrie Merisa Ramadanti Bukhori, Eka Panca Dahtiah, Neneng Dinda Kirana Pelangi Dwiani, Ayu Syifa Endah Dwi Kusumastuti, Endah Dwi Frestiawan, Salman Hasbi Assidiki Mauluddi Hastuti Hastuti Ilham Fadilah Ishak, Jouzar Farouq Iwan Setiawan Jolissetiawati, Handayani Junaedi, Rendi Kasahara, Rizky Fadhilah Nurjaman Lita Febriyanti Suherman Mia Rosmiati Muhammad Husnur Rofiq Mulyandani, Vina Citra Mulyandani Nabila Maulani Nilna Kumalawati Noorsyah Adi Noer Ridha Nugraha, Arie Apriadi Putra, Sugih Sutrisno Rahayu, Asri Puji Raja Jefry Erwin Yoshua S. Raras Santiadin Rendra Trisyanto Surya Rina Nurmalina Rubianto, Aisyah Vanadia Ruhana, Nafisah Sulistia Suwondo Winda Khoirunnisa Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti