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Petrolis Nusa Perdana, Petrolis Nusa
Fakultas Ekonomi Universitas Negeri Jakarta
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Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi Damayanti, Clarissa Aulia; Ulupui, I Gusti Ketut Agung; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.09

Abstract

This study aims to examine the effect of the audit committee, firm size, and profitability on earnings management. Earnings management is proxied by discretionary accruals, audit committee is proxied by the number of audit committee members, firm size is measured by the natural logarithm of the firm's total assets, and profitability is measured by return on assets (ROA). The research method used is a quantitative method with secondary data. The analysis technique used is multiple linear regression analysis. The sample selection technique uses a purposive sampling method which consists of 41 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018-2021. The results of the study partially show that the audit committee has a positive and significant effect on earnings management, firm size has no significant effect on earnings management, and profitability has a positive and significant effect on earnings management. In addition, the audit committee, firm size, and profitability simultaneously have a significant effect on earnings management.
Pengaruh Akuntabilitas Keuangan dan Pengendalian Internal di Gereja HKBP Jatiasih terhadap Pencapaian Program Kerja Pelayanan Hasiholan, Andreas; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.03

Abstract

This study aims to obtain the results of the influence of financial accountability and internal control on the achievement of service work programs at the HKBP Jatiasih church. The data source used is the primary data source in the form of an online form (google form) which is distributed to the HKBP Jatiasih church congregation. The sampling method was carried out with a random sample of 195 respondents which was obtained based on the sample limit on the Slvoin calculation. The data analysis method used is descriptive statistics, validity test, classic assumption test, multiple linear analysis, and hypothesis testing. The following are research results, namely: a) Financial accountability has a significant influence on the achievement of service work programs; b) Internal control has a significant positive influence on the achievement of service work programs.
Analisis Pengendalian Internal Pengadaan Barang dan Jasa Pemerintah Pada Badan Pertanahan Nasional (BPN) Cilacap Setyaningsih, Ratna; Nusa Perdana, Petrolis; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.13

Abstract

This study aims to analyze internal control over the procurement cycle of government goods/services in one of the government agencies, namely the National Land Agency (BPN) Cilacap. From the implementation of the controls carried out, further analyzed its conformity with Government Regulation (PP) No. 60 of 2008 concerning the Government Internal Control System. The method used in this study is a qualitative method by conducting interviews with informants to obtain primary data and documentation to obtain secondary data. The informants in this study were a Commitment Making Officer (PPK) and a Government Employee with a Contract Agreement (PPPK) who served as the operator of SAKTI application assets. The result of this study is that the application of internal control over the procurement cycle of goods/services at BPN Cilacap has been implemented and in accordance with PP No. 60 of 2008. However, not fully internal control has been implemented because there are still sub-elements of internal control that have not been implemented.
Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi, dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM (di Kecamatan Makasar Jakarta Timur) Syifaurrohman, Mochammad Angga; Perdana, Petrolis Nusa; Susanti, Santi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.11

Abstract

The purpose of this study is to determine how education level, accounting knowledge, and accounting training impact the usage of accounting information in Micro, Small, and Medium Enterprises (MSMEs) in Makasar District, East Jakarta. This analysis includes MSME owners from Makasar District who have registered on the JakPreneur platform and correspond to the specified sample. This study employs a non-probability sampling strategy with the Purposive Sampling type and the Convenience aSampling technique. For this study, we performed inferential analysis using SmartPls 3. According to the findings, accounting expertise has a favorable influence on the utilization of accounting information in MSMEs, however education level has a negative impact. Accounting training has a detrimental influence on how MSMEs use accounting information. Based on these findings, future researchers are advised to increase the sample of MSMEs utilized as respondents and investigate additional characteristics that may impact the usage of accounting data.
Analisis Kesehatan Kinerja Realisasi APBDesa di Wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul Tahun 2018-2022 Wibisono, Diaz Wisang; Prihatni, Rida; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.07

Abstract

This research aims to determine and analyze the health and financial performance of the village government in the Kapanewon Karangmojo area, Gunung Kidul Regency in the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth, both village original income and Total Income growth. This research is a type of quantitative descriptive research using secondary data in the form of the Village Government Revenue and Expenditure Budget Realization Report (APBDes) in the Kapanewon Karangmojo area, Gunung Kidul Regency for the 2018-2022 budget period. the Financial Performance of the Village Government in the Kapanewon Karangmojo Region, Gunung Kidul Regency based on the Degree of Decentralization Ratio has a very low level of capability, the Financial Independence Ratio has a very low level of independence and has an Instructive relationship, the Efficiency Ratio results in five villages being declared less efficient and two villages received information about being inefficient.
Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, Dan Etika Profesi Terhadap Kinerja Auditor Alwan, Muhammad; Musyaffi, Ayatulloh Michael; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.09

Abstract

The aim of this study is to determine whether Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics impact Auditor Performance. The study's population comprises auditors working in public accounting firms (KAP) in South Jakarta, based on the Indonesian Institute of Certified Public Accountants (IAPI) 2023 Directory as of May 22, 2023. There are 112 KAPs in South Jakarta. A sample size of 96 respondents was used, selected through Probability Sampling with the Simple Random Sampling method, measured on a Likert scale from 1 to 5. This quantitative research employs Multiple Linear Regression Analysis, processed using SPSS Version 29. The F-statistic test results show that Computer-Assisted Audit Techniques (X1), Auditor Competence (X2), and Professional Ethics (X3) collectively influence Auditor Performance (Y). The Hypothesis Test (T-test) for each X variable concerning Y indicates that Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics positively impact Auditor Performance Compliance.
Analisis Pertumbuhan dan Upaya Optimasi Penerimaan Pajak Hotel di Kota Tangerang Selatan Ariangga, Damal; Utaminingtyas, Tri Hesti; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.01

Abstract

This research aims to exploring the growth rate of hotel tax revenues which in South Tangerang City in 2018-2022 and also the optimization efforts carried out by the Bapenda in increasing hotel tax revenues. This research use qualitative approach with descriptive method. This research consist of three informants with purposive sampling technique was used. The results of this research show that the growth rate of hotel tax revenues in South Tangerang City in the 2018-2022 period experienced fluctuating growth with a growth value of 9.67% in 2019 into unsuccessful criteria, -35.83% in 2020 into unsuccessful criteria, 17.84% in 2021 into unsuccessful criteria, and 31.11% in 2022 into has not been successful criteria. Meanwhile, the optimization efforts carried out by the Bapenda to increase hotel tax revenues through regional tax optimization strategy indicators have not been fully implemented well. Bapenda has only implemented two strategies out of five optimization strategies.
Analisis Pengelolaan dan Perlakuan Akuntansi Aset Tetap di Desa Jatiwangi Kecamatan Cikarang Barat Kabupaten Bekasi Mutia, Nafa Farha; Ulupui, I Gusti Ketut Agung; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.02

Abstract

This research aims to determine the implementation of village asset management and the application of fixed asset accounting in Jatiwangi Village, West Cikarang District, Bekasi Regency. Data analysis in this research was guided by Permendagri No. 01 of 2016 and PP No. 71 of 2010 Statement No. 07. This research is a type of qualitative research with a descriptive approach, used primary data by conducting direct interviews with six informants, and secondary data in the form of documents owned by Jatiwangi Village related to village asset management and fixed asset accounting. The results of this research show that Jatiwangi Village has managed village assets quite well, there are six appropriate stages, namely planning, utilization, security, maintenance, assessment, and guidance and supervision, and four stages are not appropriate, namely procurement, use, administration and reporting, while the transfer and deletion stages have never been carried out. The results of research on the application of fixed asset accounting are not fully in accordance with the aspects contained in PSAP No. 07, recognition of fixed assets is not appropriate, initial assessment is appropriate, subsequent measurements have not been carried out, and disclosures have not been made.
Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022 Amanda, Delia Rana; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.05

Abstract

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.
Inclusive Financial Empowerment for MSMEs: Strengthening Capacity for Sustainable Growth through Digital Financial Literacy and Financing Nusa Perdana, Petrolis; Ngirfan, Achmad; Wida Rahmayani, Melia; Heryah, N.; Wahyudin Zarkasyi, M.; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.06

Abstract

This community development initiative aimed to enhance Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through increased financial inclusivity and digital financial literacy, addressing challenges in sustainable growth. With a structured approach, the program collaborated with government-backed financial institutions, specifically the Pusat Investasi Pemerintah (PIP) and Pegadaian, to broaden access to tailored financing schemes. Digital financial literacy workshops were conducted to empower MSME, especially in Bandung urban area and rural area across West Java, with the skills to leverage financial technology for effective business management. The methodology encompassed participatory training, counseling, and monitoring to ensure practical knowledge application among 67 MSMEs participants across Bandung. Evaluation showed substantial improvements: 80% of participants secured financing through UMi and Pegadaian’s gold-pawn schemes, and 75% exhibited enhanced proficiency in digital financial tools, resulting in notable business efficiency gains. Despite limitations in digital infrastructure, particularly in rural areas, the program underscored the significance of accessible financial services and digital literacy for MSME resilience. Future recommendations emphasize expanding digital infrastructure, continuous training, and inclusive financing initiatives to foster MSMEs contributions to Indonesia’s economic sustainability.
Co-Authors Achmad Fauzi Adam Zakaria Adlitama, Lazuardi Ahmad Fauzi Alwan, Muhammad Amanda, Delia Rana Annisa Lutfia Ariangga, Damal Arief Kurniawan Armeliza, Diah Choirul Anwar Citra Sukmadilaga Damayanti, Clarissa Aulia Dwi Budi Santoso Dwi Handarini Erika Takidah Etty Gurendrawati, Etty Haryo Prakoso, Wisnu Hasiholan, Andreas Heryah, N. I Gusti Ketut Agung Ulupui Indra Pahala Irlian, Daffa Khairunnisa, Hera Krissanya, Nofriska Mohamad Rizan Monoarfa, Terrylina Arvinta Mubarok, Fikri Mustika, Rizka Bunga Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nasution, Hafifah Ngirfan, Achmad Nuramalia Hasanah Purwana E.S., Dedi Putri Zainal, Rr Fauziah Nur Rahmasari RATNA SETYANINGSIH Rida Prihatni Rochmah, Rania Santi Susanti, Santi Sri Zulaihati Sururi, Rizki Muharam Susanti, Santi Suyono, Windy Permata Syifaurrohman, Mochammad Angga Tek Wei, Andrew Saw Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Wahyudin Zarkasyi, M. Wibisono, Diaz Wisang Wida Rahmayani, Melia Winarningsih, Srihadi Yuni Widawati Yunika Murdayanti, Yunika Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam