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All Journal Jurnal Ilmiah Wahana Pendidikan Akuntansi'45 Economic Reviews Journal International Journal of Entrepreneurship and Business Management Surya : Jurnal Pengabdian Kepada Masyarakat
Ade Sudarma
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Pembangkit Listrik Tenaga Mikro Hidro Di Lokasi Obyek Wisata Geopark Ciletuh Sukabumi Hartono; Erik Candra Pertala; Ade Sudarma
Jurnal Surya Vol 4 No 2 (2022): Jurnal Pengabdian Kepada Masyarakat Surya Universitas Muhammadiyah Sukabumi (UMMI
Publisher : Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jsu.v4i2.1752

Abstract

The Technology community service activity program that will be disseminated to the community is entitled Micro Hydro Power Plant at the Location of Ciletuh Sukabumi Geopark Tourism Objects. The location of this activity is the border of Ciwaru, Ciemas and Girimukti Villages, Ciemas District, Sukabumi Regency. The problem faced by partners as managers of Ciletuh Geopark tourism objects, especially Puncak Darma and Curug Cimarinjung, is the lack of electrical energy supply both at the location of tourist objects and in supporting facilities around the object and also the surrounding community. The method of solving the problems faced by this partner is to make a micro hydro power plant (PLTMH) installation with a gravity system and provide counseling and training. The result of this activity is that it is hoped that most of the managing community and the environment around the tourist object can get a supply of electrical energy that meets the needs of the management of tourism objects and their supporters. From the results of this activity, an electrical installation with a maximum capacity of 3000 watts was created.
Analisis Akuntabilitas Dan Efektivitas Pengelolaan Dana Desa Dalam Meningkatkan Pembangunan Desa Rima Nurmala; Ade Sudarma; Evi Martaseli
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1329

Abstract

This study aims to explain the current condition of the development of Cisiitu Village, the management of Village Funds, the driving and inhibiting factors for Village Fund management, the effectiveness and accountability of Village Fund management in enhancing village development. The method used in this study uses a descriptive qualitative method. Data collection methods in this study are observation, interviews and documentation. The type of data used is primary data. The results of his research show that (1) development conditions in Cisitu Village are maximized, (2) Village Fund Management in Cisitu Village is used in accordance with planned objectives and in accordance with agency theory, (3) The most influential supporting factor is active community participation . While the inhibiting factor is the lack of careful and strategic planning, (4) The effectiveness of Village Fund management in Cisitu Village is already in the very effective category, because in 2019 - 2022 the realization reached the target of more than 100%, (5) Village Fund management accountability in the Village Cisitu has reached the very economical category, because in 2019 - 2022 the realization of spending has reached 100% of the spending budget.
Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa: (Studi Kasus di Desa NagraksarioKecamatan Jampangkulon) Ananda Taufik Hidayat; Ade Sudarma; Irfan Sophan Himawan
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3464

Abstract

This study aims to evaluate the accounting systems and procedures implemented at the Nagraksari village office. Using qualitative research methods, the study involves the village head, village staff, village secretary, village treasurer, and community leaders as informants. Data collection techniques include observation, interviews, and recording. The research findings indicate that the accounting system and financial management in Sukaramai Village are in accordance with the Ministry of Home Affairs Regulation Number 20 of 2018; however, village officials face difficulties in managing the accounting system due to a lack of human resources. The implementation of accounting systems and procedures in the management of village funds in Nagraksari Village complies with central government regulations based on Law Number 3 of 2024. It is hoped that village officials can optimize the use of the budget for the development and empowerment of the village community, allowing Nagraksari Village to grow according to its vision and mission while adhering to the regulations set by the central and regional governments.
Analisis Sistem Pengendalian Internal Penggajian Karyawan: Studi Kasus Pada Pt. Delta Laras Wisata Cabang Sukabumi mahardhita, audya; Ade Sudarma
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1479

Abstract

This study aims to explain the internal control system at PT. Delta Laras Wisata Sukabumi Branch and the system applied in the employee payroll process. This study uses a descriptive qualitative method with a case study approach, data obtained from observations, interviews, observations and documentation. The results of the study at PT Delta Laras Wisata, Sukabumi Branch, the payroll system that has been implemented has been running well and is effective. Documents, accounting records, and payroll procedures have been carried out according to existing theory. However, there are only a few that are not appropriate, such as in the documents, there is no salary envelope, because the company has made salary payments by transferring to each account. Then in the time recording procedure there are still employees who arrive late and don't do their fingerprints and at PT. Delta Laras Wisata, Sukabumi branch, the control system is running well and effectively. All procedures are in accordance with existing theories such as organizational systems, authority systems and recording procedures, healthy practices and competent employees.
Culinary Tourism Development Strategy In Sukabumi Nurmilah, Risma; Ade Sudarma; Alhidayatullah, Alhidayatullah
International Journal of Entrepreneurship and Business  Management Vol. 1 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.741 KB) | DOI: 10.54099/ijebm.v1i2.351

Abstract

Culinary tourism is an essential basis for assessing the regional creative economy. The main purpose of this study is to determine the development strategy of culinary tourism in Sukabumi. The method used is a SWOT analysis.The culinary tourism development plan begins by looking at the business characteristic and identified culinary problems so that the concept of culinary tourism development appears based on the strengths, weaknesses, opportunities and threats. The results of this analysis, there are similarities in main characteristics and problems that emerges from every culinary entrepreneur. Similarities in goals and directions impacton the similarities of strategy in its development. This research resulted in three stages strategy namelyshort-, medium- and long-term strategy. Promotion and revitalization culinary place are proposed inshort term strategy.In addition, medium term strategy proposes development of human resources while long term strategy propose government policiesin tourism development. The future plans in culinary tourism development should be ina consistent coordination framework so that results positive regional economic growth.
Analisis Pengelolaan Aset Tetap Sesuai Dengan PSAP No. 07 pada BKPSDM Kota Sukabumi Verawati Khaniyasti; Ade Sudarma; Sulaeman
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.411

Abstract

This study was conducted to determine how the management of fixed assets in accordance with PSAP No. 07 at the BKPSDM office of Sukabumi City. This study uses a qualitative method with a descriptive approach. Data collection was obtained from observation, interviews and documentation. Data analysis techniques are done by data reduction, data presentation and conclusion drawing. The results of this study indicate that the management of fixed assets at BKPSDM Kota Sukabumi is in accordance with the provisions of Government Accounting Standards Statement (PSAP) No. 07 covering all categories set out in the standard. The practice of recognizing fixed assets complies with the criteria and provisions of Government Accounting Standard No. 07, including aspects of tangibility, useful life, cost measurement, intended use, and transfer of ownership rights. Measurement of fixed assets is carried out at the time of acquisition using acquisition cost as the basis for valuation and taking into account all related expenses. Depreciation of fixed assets has been carried out in accordance with PSAP No. 07, except for land which is not depreciated. Disclosure of fixed assets in the financial statements has also been in accordance with PSAP No. 07, presenting comprehensive information about fixed assets.
ANALISIS PROSEDUR ADMINISTRASI DAN PELAPORAN PAJAK PENGHASILAN (PPH PASAL 21 DAN PPH PASAL 23) MENGGUNAKAN SISTEM CORETAX Wurimaharani Putri Mujiyanti; Ade Sudarma; Ismet Ismatullah
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 10.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the implementation of the administration and reporting of Income Tax (PPh) Article 21 and Income Tax (PPh) Article 23 using the Coretax system at Láska Hotel Sukabumi, as well as to identify the obstacles encountered and the efforts made in its implementation. This study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation, and were analyzed using the Miles and Huberman model with the assistance of NVivo software. The results of the study indicate that the administration and reporting of Income Tax (PPh) Article 21 and Income Tax (PPh) Article 23 have been carried out using the Coretax system in accordance with applicable tax regulations. In its implementation, the company still uses Microsoft Excel as a supporting tool for calculation, recapitulation, and data validation before the data are entered into the Coretax system. The obstacles encountered include errors during data saving, sudden system logouts, instability of the Coretax website, the absence of written Standard Operating Procedures (SOPs) related to the use of Coretax, limited socialization regarding the use of Coretax, and the implementation of tax administration duties that are still handled by a single individual. The efforts made to overcome these obstacles include entering data earlier and utilizing tax communities as a source of information. Despite these obstacles, the administration and reporting obligations for Income Tax (PPh) Article 21 and Income Tax (PPh) Article 23 can still be carried out in accordance with the applicable regulations and deadlines.
ANALISIS PENCATATAN DAN PENGAKUAN ASET TETAP DALAM PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH Morli Oktavianti; Acep Suherman; Ade Sudarma
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 10.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to analyze the practices of fixed asset recording and recognition based on Government Accounting Standard Statement (PSAP) No. 07, identify the challenges encountered, and examine their implications for the presentation of the Local Government Financial Statements (LKPD) at the Regional Financial and Revenue Management Agency (BPKPD) of Sukabumi City. This research employs a qualitative method with a case study approach. Data were collected through interviews, observations, and document analysis, and were analyzed using NVivo 15. The results indicate that the recording and recognition practices of fixed assets at BPKPD Sukabumi City generally comply with PSAP No. 07 and the regulations governing regional asset management. However, several issues remain, including delays in recording due to the issuance of Handover Reports (Berita Acara Serah Terima or BAST), suboptimal reconciliation processes, and problems related to the derecognition of severely damaged assets. In 2025, problematic assets amounting to IDR 34.40 billion had not yet been reclassified or written off. The main challenges identified include limited human resources, high staff turnover, weak inter-agency coordination, and complex bureaucratic procedures. These conditions affect the quality of asset information presented in the LKPD, particularly in terms of relevance, faithful representation, comparability, and understandability. The study concludes that although formal compliance with PSAP No. 07 has been achieved, strengthening asset governance remains necessary to enhance accountability and improve the quality of local government financial reporting.
Co-Authors Acep Suherman Adisti Aprilian Alhidayatullah Ananda Taufik Hidayat Erik Candra Pertala Evi Martaseli Hartono . Hendra Tanjung Irfan Sophan Himawan Ismet Ismatullah Ismetullah, Ismet mahardhita, audya Morli Oktavianti Nurmilah, Risma Puspita Septriana Rima Nurmala Saputra, Fetdiansyah Sulaeman Sulaeman Tina Kartini Verawati Khaniyasti Wurimaharani Putri Mujiyanti