Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Asia Pacific Fraud Journal Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Sudrajat
Jurusan Akuntansi, Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Rasio Keuangan terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Barat Aulia Azzahra; Sudrajat
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.39 KB) | DOI: 10.35313/iarj.v2i2.3397

Abstract

This research is done to shows the finantial ratio on capital expenditures allocation in places around West Java during 2014-2019. The ratios used are PAD effectiveness ratio, efficiency ratio, and financial dependency ratio. Financial performance is calculated using these financial ratios which later will be used as decision making in economic, political and social terms. Quantitative descriptive method is used for this research. Sampling technique in this research is using a nonprobability sampling with saturated sampling technique where the entire population is sample, which is 27 districts and cities in West Java Province. The information we used is panel data and taken from the realization of revenues and expenditures report in several places around West Java Province. The analyzing data is using the multiple linear method by Eviews software regression.
Penyusunan Laporan Keuangan Koperasi Rimbawan Sejahtera Bersama Menggunakan Microsoft Excel Berdasarkan SAK ETAP Novi Nurbaeti; Sudrajat; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3190

Abstract

This research was conducted on the Cooperative Rimbawan Sejahtera Bersama, which has not yet prepared financial statements. This study aims to determine the preparation of the financial statements of the Cooperative Rimbawan Sejahtera Bersama using Microsoft Excel based on SAK ETAP. This study used descriptive qualitative method. The method of collecting data in this study is through interviews, documentation and observation. Results of this study is the design of simple financial reporting applications using Microsoft Excel 2016 to assist in the preparation of financial statements in accordance with the SAK ETAP month of February 2021.
Women's Boards, Women's Ownership, And The Growth Of Indonesian Rural Banks Muhammad Umar Mai; Kristianingsih; Sudrajat; Iwan Setiawan
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6822

Abstract

This study examines the impact of women’s representation in corporate governance—specifically women on the board of commissioners, female board chairs, and women’s ownership—on the growth of rural banks (BPR) in West Java, Indonesia. Using an unbalanced panel dataset of 235 BPRs over the period 2015–2023 (1,968 bank-year observations), this study employs a two-step System Generalized Method of Moments (2SYS-GMM) to address potential endogeneity issues. The results show that female board chairs and women’s ownership have a significant positive effect on BPR asset growth, while the presence of women as board members does not exhibit a significant impact. These findings highlight the differentiated roles of women in governance structures and suggest that leadership position and ownership involvement matter more than mere representation. This study contributes to the corporate governance literature by providing new empirical evidence on the role of women’s ownership and leadership in fostering bank growth in the context of Indonesian rural banks.
Village Financial System Application, Spirituality, and Government Internal Control System on Fraud Prevention: Moderated by Competence Arif Afriady; Sudrajat
Asia Pacific Fraud Journal Vol. 11 No. 1: 1st Edition (January-June 2026)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v11i1.410

Abstract

his study examines the role of the Village Financial System Application (VFSA), spirituality, and the Government Internal Control System (GICS) in improving fraud prevention in village financial management. The study also investigates the moderating role of competence in the relationship between VFSA and fraud prevention. A quantitative approach was employed using survey data collected from village officials in Kotabaru District, Karawang Regency. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that VFSA implementation, spirituality, and GICS significantly contribute to fraud prevention. These results suggest that digital financial systems, effective internal control mechanisms, and ethical values play important roles in minimizing fraudulent practices in village financial management. However, competence was not found to significantly moderate the relationship between VFSA and fraud prevention. The study highlights the importance of integrating technological systems, internal controls, and ethical values to strengthen transparency and accountability in village governance.
Co-Authors Afriady, Arif Aulia Azzahra Ishak, Jouzar Farouq Iwan Setiawan Kristianingsih Kristianingsih Mochamad Umar Mai Novi Nurbaeti