Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Sudradjat
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Intellectual Capital terhadap Produktivitas Kerja Pegawai Mochamad Firmanudin; Sudradjat; Vina Citra Mulyandani
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 (513.465 KB)

Abstract

This research was conducted to analyze and prove the effect of intellectual capital on employee work productivity. This research was conducted at the local government of West Bandung Regency. This type of research is a quantitative study, using primary data by distributing questionnaires to financial employees. Respondents in this study were 96 respondents from 27 work units in the local government of West Bandung Regency. The sampling technique used was purposive sampling method in which the respondents who filled out the questionnaire had certain criteria, then the respondents in this study were kept secret so that the respondents could really fill in. The data analysis technique used is simple linear regression and statistical analysis was carried out using the IBM SPSS version 25.0 application. The results of this study indicate that intellectual capital has a positive and significant effect on employee work productivity by 53.5%.
Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Bantuan Sosial Terhadap Kemiskinan Pada Kabupaten Dan Kota Di Provinsi Jawa Barat Annisa Marni Melati; Sudradjat; Dian Imanina Burhany
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 (546.477 KB)

Abstract

This study aims to test and find out how much the effect of education expenditure, health expenditure and social assistance expenditure both partially and simultaneously on the poverty of regencies and cities in West Java Province. The unit of analysis in this study were regencies and cities in West Java Province. The data used in this research is secondary data in the form of regency and city Budget Realization Report in West Java 2015-2019. This research used purposive sampling technique, the sample used in this study consist of 15 regencies and 7 cities in West Java Province. The data analysis method in this studi is panel data regression analysis with the help of the Eviews aplication. The results of this study showed that education expenditure and health expenditure have a negative and significant effect on the poverty level partially, while social assistance expenditure has no significant effect on the poverty level. Simultaneously education expenditure, health expenditure, and social assistance expenditure has a significant effect on the poverty rate of 88,85%, while the remaining 11,15% is explained by other variables outside of this study.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah pada Pemerintah Daerah Kabupaten Subang Sebelum dan Saat Pandemi Covid-19 Mutia Agnika; Sugih Sutrisno Putra; Sudradjat
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 (476.576 KB)

Abstract

The Covid-19 pandemic has had a major impact on the country's economy, especially on state incomes and expenditures. To save the economy, the government issues various financial policies that will also have an impact on the realization of the Religional Income and Expenditure Budget (APBD). This study aims to determine the performance of the Subang Regency APBD before and during the Covid-19 pandemic. This study uses a quantitative descriptive method by calculating quantitative data from the Subang Regency LRA for Fiscal Years 2019 and 2020, using an analysis of regional financial performance which includes the regional financial independence ratio, PAD effectiveness ratio, regional financial efficiency ratio, compatibility ratio, and growth ratio. The results show that the performance of the Subang Regency APBD in 2019 and 2020 seen from the regional financial independence ratio is very low, the PAD effectiveness ratio is quite effective, the regional financial efficiency ratio has changed from inefficient to efficient, the compatibility ratio is dominated by the operating expenditure ratio compared to the capital expenditure ratio in reasonable proportions, as well as growth ratios that experienced negative growth.
Analisis Kinerja Keuangan Perusahaan Sub-Sektor Farmasi yang Tercatat di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 Amar Khosyian; Sudradjat
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.v2i3.4031

Abstract

Pandemi Covid-19 mengakibatkan penurunan kinerja keuangan pada berbagai sektor perusahaan. Akan tetapi, perusahaan sub-sektor farmasi justru mencatat kenaikan kinerja keuangan selama masa pandemi Covid-19. Hal tersebut menjadi landasan pada penelitian ini yang bertujuan untuk membuktikan ada atau tidaknya peningkatan kinerja keuangan perusahaan sub-sektor farmasi. Dalam proses pengungkapannya, penelitian ini menggunakan analisis perbandingan rasio keuangan periode 2019 dan 2020 untuk membuktikan peningkatan kinerja keuangan yang dimaksud. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan konsolidasi periode 2020 yang tersedia di BEI. Metode yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif meliputi dua tahap yaitu statistik deskriptif dan uji asumsi klasik. Hasil penelitian dari kelima sampel perusahaan sub-sektor farmasi yang terdaftar di BEI yaitu 28 peningkatan rasio keuangan dan 17 penurunan rasio keuangan dari jumlah 45 rasio yang diujikan. Sehingga dapat disimpulkan bahwa semasa Pandemi Covid-19 di periode 2020, perusahaan sub-sektor farmasi terbukti mengalami peningkatan kinerja keuangan yang diukur melalui rasio keuangan.
Co-Authors Amar Khosyian Annisa Marni Melati Dian Imanina Burhany Mochamad Firmanudin Mulyandani, Vina citra Mutia Agnika Putra, Sugih Sutrisno