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Analisis Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi Feri Andrian; Sudjana
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1081.322 KB) | DOI: 10.35313/ialj.v2i1.3271

Abstract

During the COVID-19 Pandemic, PT Cakra Terang had to adjust its information system. The Accounting Information System for Cost of Production becomes the object of this research. The results of the comparative analysis of the Company's method and the Full Costing method, there is an average difference of Rp.550, -. This is because the basis difference in costing in the Company's method is less clear, compared to the Full Costing method. Thus, the Full Costing method is used in the proposed Design of Accounting Information System Applications for Cost of Production with the System Development Life Cycle and Rapid Application Development methods. This application can manage the recording and calculation of the production process and produce a final report on the Cost of Production and selling prices as well as managing the inventory of raw materials. This application can be accessed online which is equipped with access rights.
Pengaruh Profitabilitas, Solvabilitas, dan Rasio Pasar Terhadap Capital Gain Fitria Haeranisa; Sudjana
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.398 KB) | DOI: 10.35313/ialj.v2i2.3279

Abstract

This study aims to analyze the effect of Return On Assets, Debt To Equity Ratio and Earning Per Share on stock returns listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research using secondary data from financial reports from consumer goods companies listed on the Indonesia Stock Exchange in 2015-2019. In determining the sample is done by using purposive sampling. The number of samples in this study were 28 companies with a total of 85 observations that met the criteria for observation. This study uses two independent variables, namely Return On Assets (X1), Debt To Equity Ratio (X2) and Earning Per Share (X3) and one dependent variable, namely stock returns (Y). The data analysis technique used multiple linear regression analysis and statistical analysis was carried out with the help of IBM SPSS 25. The findings in this study, partially Return On Assets and Debt To Equity Ratio have a positive and significant effect on stock returns. While Earning Per Share has no significant effect on stock returns. Simultaneous testing shows that Return On Assets, Debt To Equity Ratio and Earning Per Share have a significant effect on stock returns.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Restoran Dalam Upaya Meningkatkan PAD Kabupaten Bandung Barat Fajar Ramadan; Sudjana; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.821 KB)

Abstract

To increase LGR, the Government of West Bandung Regency has made various efforts that focus on tax sector revenue, especially from restaurant tax which has increased its potential and revenue every year. However, there are several problems and some restaurant tax category does not reach the target. The research method used quantitative descriptive with effectiveness analysis and contribution analysis, and qualitative descriptive with interactive model data analysis by Miles and Huberman. Collecting data through interviews, documentation and observation. The data used are SSPD recapitulation, LRA and other supporting data. The results showed the overall effectiveness level and the restaurant category were very effective because they exceeded 100%, but for other categories was still less effective because it was below 80%. The level of restaurant tax contribution to PAD each year is still very low because it is below 6%. Inhibiting factors for restaurant tax revenue include internal factors (lack of human resources) and external factors (derived from taxpayers). Efforts to overcome these problems include optimization of human resources, intensification and extensification, implementation of socialization, imposition of sanctions, billing involving third parties and checkers, as well as special agreements with certain taxpayers.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Nita Ayu Trisnawati; Arie Apriadi Nugraha; Sudjana
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.666 KB)

Abstract

Abstract: Financial reports are a medium to account for the performance of the government to users of financial statements, especially to the public. Financial reports must produce quality and relevant information, one of the factorssthat affecttthe qualityzof financial reports is seen from their preparation by competent human resources.and also the internallcontrol..system of the organization is well maintained. Inn this case, the competence of HR has the effect of creating an information value in the financial statement entity that affects its quality. Cimahi City has received a WTP opinion for financial statements, but there are still some notes, one of which is the limited human resources that have qualifications in economic education, especially accounting. In addition, there are problems with the Government's Internal Control System in Cimahi City, namely according to the SPIP element, Cimahi City is still lagging behind other regions in West Java due to the implementation of activities and programs that are not appropriate at the beginning. This studycaims to determine the effecttof Human Resource Competence (HR) and GovernmentzInternallControllSystem (SPIP) onzthezQualityzofzFinancial Reports in the Cimahi City Government. The population of this study was 27 RegionalsApparatussOrganizational Units (SOPD) located in the Cimahi City Government, and the sample taken was the entire population. The type of this research is quantitative, the data is obtained by questionnaire, the respondents are taken as many as 76 respondents with techniques using statistical tools IBM SPSS Version 26 and using multiplezlinearzanalysis. Basedzon thezresults of the study, the two variables, namely the competencee of human resourcesxand the government's internal control system havexa positive and significant effect of 53.4% Keywords: Human Resources Competence, Government Internal Control System, Quality of Financial Statements
Analisis Faktor Optimalisasi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK terhadap Temuan Aset Tetap Adnia Nurhayati; Sudjana; Jouzar Farouq Ishak
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.v3i1.4418

Abstract

The government's financial statements will be reviewed by the BPK. The results of BPK's examination are in the form of LHP containing BPK's opinion on the fair value of the presentation of financial statements and findings regarding SPI and compliance with laws and regulations. The findings are then given recommendations and must be followed up by officials in accordance with BPK regulations Number 2 of 2017 Article 3. The percentage of follow-up in Bandung Regency is still below the minimum limit set by BPK. Meanwhile, the percentage of follow-up is sufficient to have an influence on the quality of the Financial Statements and the provision of BPK's opinion. The purpose of this study is to analyze the inhibiting factors of the follow-up process so that follow-up optimization can be carried out. This study uses a qualitative method with a case study approach. The data used are primary and secondary with data collection using interview and documentation techniques. The results of the study say that the factors causing the less than optimal follow-up to the findings of assets in Bandung Regency are caused by human resources, lack of strict sanctions, inaccurate information systems, and the role of other parties.
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 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 Adnia Nurhayati Afriady, Arif Amaldia Sonnya Budiarto Darya Setia Nugraha Fajar Ramadan Feri Andrian Fitria Haeranisa Furi Fatwa Dini Ishak, Jouzar Farouq Nita Ayu Trisnawati Nugraha, Arie Apriadi Putra, Sugih Sutrisno Sembiring, Etti Ernita