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All Journal Jurnal Riset Akuntansi dan Keuangan Journal of Applied Business, Taxation and Economics Reseach ETAM: Jurnal Pengabdian kepada Masyarakat Review of Accounting and Taxation
Angga Nugraha
Piksi Input Serang Polytechnic
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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PENGARUH DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG Faturachman, Tb. Aman; Nugraha, Angga
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6604

Abstract

The purpose of this study is to know how the influence of professional care due to audit quality. Case study at Public Accounting Firm in Bandung City. Hypothesis in this research is due professional care have positive effect to audit quality. The research method used in this research is associative method. The population in this study were junior auditor and senior auditor who worked at Public Accounting Firm in Bandung City. Sampling using convenience sampling. Data used primary data collected from questionnaire results. In analyzing the data, this study uses a statistical analysis called product moment correlation. From the test results obtained a positive influence of 0.569 and the coefficient of determination of 32.37%. These results indicate that due professional care has an effect on audit quality of 32.37%.
The Moderation Effect of Allowance for Impairment of Credit Losses Toward Credit Growth and Profitability Angga Nugraha
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.109

Abstract

This study aims to examine the Allowance For Impairment Of Credit Losses in moderating the relationship between credit growth and non-performing loans to profitability. The population in this study are all commercial banks listed on the Indonesia Stock Exchange in 2019-2022. purposive sampling is the sampling method used in this study. data were analyzed by PLS-SEM. The test results show that credit has an effect on ROA while NPL does not. Allowance For Impairment Of Credit Losses moderates the relationship between NPL and ROA.
EVALUATION OF IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) : Case Study on Secretariat Office of The Council of Representatives Serang City Angga Nugraha
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.769 KB) | DOI: 10.61659/reaction.v1i01.132

Abstract

Purpose - The purpose of this paper was to find out how the impact of the implementation of SIPD and to find out how the efforts of the Serang City DPRD Secretariat to continue to implement SIPD Design/methodology/approach - The method used in this research is descriptive qualitative research methods. The technique used in data collection where the source of the data obtained is primary and secondary data Finding - Secretariat DPRD Serang City has used SIPD in its fiscal management, starting from the planning process to administration. However, several obstacles occur because the system is note-perfect or there are still many disadvantages that it has an impact on several things including employees having to adapt to tea new systems, changes in payment methods, lack of time efficiency, difficulty in disbursing funds, and having to do two collections. The Secretariat of tea DPRD of serang City made efforts to observe the obstacles that occurred, namely by using a package system, so that financial governance continued to run according to established policies. Originality - This is your opportunity to provide readers with an analysis of the value of your results. It is a clever idea to ask colleagues whether your analysis is balanced and fair and again, it is important not to exaggerate. You can also conjecture what future research steps could be.
Analysis System Payroll And Calculation Employee Salaries At Pt Lautan Jaya Semesta Umdatul Aliyah; Angga Nugraha; Siti Sofiyah
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.150

Abstract

Purpose - This research was conducted at PT Lautan Jaya Semesta which aims to analyze the recitation system and calculation of employee gait at PT Lautan Jaya Semesta. Data collection techniques used are interviews and phaevas. Design/methodology/approach - The interview method is used to ask questions related to the calculation of employee salaries at PT Lautan Jaya. Semesta While the Observation Method is the data obtained about the payroll system. Finding - Based on the research results, the payroll system at PT Lautan Jaya Semesta can be said to be quite good because it involves important elements, including a network of procedures that make up the payroll system, related functions or sections in the payroll system, documents used . in the payroll system and interim control of the payroll system. consisting of organizations that have separate divisions, authorization systems and schat practices. While the calculation of the employee's net salary is obtained from the basic salary plus overtime pay, the meal allowance is reduced by deductions for PPH 21, BPJS. Originality-
Green Accounting: Peduli Lingkungan Berkelanjutan pada Organisasi Non Profit Romadhon, Romadhon; Pratiwi, Annissa; Septia Rahma, Resita; Evariana, Dian; Nugraha, Angga
Jurnal ETAM Vol. 4 No. 2 (2024): JUNE
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i2.739

Abstract

Kegiatan pengabdian masyarakat yang dilaksanakan di Desa Pamengkang, Kecamatan Kramatwatu, Kabupaten Serang, bertujuan untuk mengedukasi warga tentang green accounting dan keberlanjutan, khususnya dalam menghadapi masalah kekeringan. Dengan fokus pada penyuluhan mengenai dampak kekeringan, strategi penanggulangan, dan penggunaan air yang efisien, kegiatan ini berhasil menarik partisipasi aktif dari kepala desa, perangkat desa, dan warga desa. Antusiasme tinggi dari masyarakat menunjukkan kesadaran yang berkembang terhadap pentingnya pengelolaan sumber daya air secara bijak. Meskipun dihadapkan pada batasan seperti keterbatasan sumber daya dan jangkauan geografis, kegiatan ini menawarkan rekomendasi untuk peningkatan program di masa depan melalui edukasi berkelanjutan, kerjasama teknis, pembangunan infrastruktur, dan pemberdayaan masyarakat. Kegiatan ini menggarisbawahi pentingnya adaptasi dan mitigasi kekeringan melalui pendekatan kolaboratif untuk memastikan keberlanjutan lingkungan dan ekonomi lokal.
Co-Authors Evariana, Dian Faturachman, Tb. Aman Pratiwi, Annissa Resita Septia Rahma Romadhon Romadhon Siti Sofiyah Umdatul Aliyah