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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL PENDIDIKAN TAMBUSAI Journal of Information System, Applied, Management, Accounting and Research Amnesty: Jurnal Riset Perpajakan Journal of Management - Small and Medium Enterprises (SME's) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Study & Accounting Research FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal Online Manajemen ELPEI (JOMEL) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Aceng Kurniawan
Universitas Teknologi Digital
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Prosedur Pemberian Pinjaman pada Koperasi Simpan Pinjam (Studi Kasus pada Koperasi Sumber Bahagia Bandung) Angel Kurnia; Aceng Kurniawan
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian bertujuan untuk mengetahui Analisis Prosedur Pemberian Pinjaman pada Kopeasi simpan pinjam Sumber Bahagia Bandung dengan mendeskripsikan prosedur pemberian pinjaman pada koperasi simpan pinjam Sumber Bahagia dan untuk mengetahui cara penyelesaian apabila terjadi wanprestasi (kredit macet) dalam pelaksanaan prosedur pemberian pinjaman pada koperasi simpan pinjam Sumber Bahagia. Penelitian ini dilakukan dengan metode deskriptif kualitatif menggunakan Data Primer dan Data Sekunder melalui studi kepustakaan dan penelitian lapangan lalu mendeskripsikan Prosedur Pemberian Dana Pinjaman pada Koperasi Simpan Pinjam (KSP) Sumber Bahagia Bandungdi koperasi simpan pinjam Sumber Bahagia. Penelitian ini menemukan beberapa kendala dalam proses prosedur pemberian pinjaman yang membuat pemberian pinjaman kredit menjadi macet diantaranya dalam proses administrasi data yang kurang lengkap dari debitur, anggota yang terlambat dalam proses angsuran, dan ketersediaan dana dari koperasi simpan pinjam sumber bahagia itu sendiri. Hasil penelitian prosedur pemberian pinjaman pada koperasi simpan pinjam Sumber Bahagia Bandung melaiui hasil observasi peneliti menemukan cara pencegahan dan Penanganan terhadap kredit bermasalah dengan melakukan analisis kredit debitur, konsultasi, metode rescheduling (penjadwalan ulang), dan penarikan pinjaman.Tipe Penelitian ini menggunakan studi literature dengan mendeskripsikan analisis Prosedur Pemberian Pinjaman pada Koperasi simpan pinjam Sumber Bahagia Bandung
Analisis Sistem Akuntansi Penggajian pada PT. Nagamas Kurnia Sejahtera Denis Hutauruk; Aceng Kurniawan
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Sistem Akuntansi Penggajian pada PT. Nagamas Kurnia Sejahtera. Metode penelitian yang digunakan adalah sebagai berikut : Jenis penelitian berupa metode pengumpulan data, jenis data yang digunakan adalah data sekunder, teknik pengumpulan data dilakukan dengan teknik wawancara dan observasi, metode analisis data adalah dengan metode deskriptif, serta lokasi dan jadawal penelitian bertempat pada PT. Nagamas Kurnia Sejahtera dari bulan Desember 2022 – Juni 2023. Hasil penelitian menunjukan bahwa PT. Nagamas Kurnia Sejahtera telah menerapkan akuntansi penggajian. Penerapan sistem akuntansi penggajian oleh perusahaan dapat dilihat dari penyusunan organisasi yang telah melibatkan semua bagian baik bawahan maupun atasan serta diguanakannya pengendalian intern sebagai salah satu alat penilaian manajer pusat pertanggungjawaban. Sedangkan jika dilihat dari struktur organisasinya, perusahaa telah memberi wewenang dan tanggungjawab kepada masing-masing bagian dalam organisasi.
Analisis Studi Kelayakan Bisnis Ekspansi Pasar Pada UMKM CV Siraj Fawwaz Di Wilayah Ciwidey Kabupaten Bandung Andi Gunawan; Dede Ramadani; Iqbal Saepul Huda; Ranti Nursyaban; Vega Permana; Aceng Kurniawan
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 1 (2024): Maret : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i1.786

Abstract

Business Feasibility Study measurement needs to be done as testing material in carrying out business developments carried out. In this case, CV Siraj Fawwaz conducts business development by expanding the market as a form of business development by adjusting to market trends that develop today. This study aims to analyze the business feasibility that will be developed by CV Siraj Fawwaz. The method used in this study is to use the ratio analysis method from the data obtained through interviews with business owners CV Siraj Fawwaz. The results of this study were determined through several business feasibility study analyses with the results: 1) Ppayback Period (PP) showing results of 3 years 9 months means PP less than investment time, then CV Siraj Fawwaz's business development is declared feasible; 2) Profitability Index (PI) shows a result of 3.31 means that the PI is more than one, then the business development carried out by CV Siraj Fawwaz is declared feasible; 3) Net Present Value (NPV) shows a result of 3,680,592.58, NPV value shows a positive value meaning that the business development of CV Siraj Fawwaj is declared feasible; 4) Internal Rate Of Return (IRR) showed a result of 18.42%, meaning that IRR's position was between NPV1 and NPV2, so CV Siraj Fawwaj's business development was declared feasible; and 5) Break Event Point (BEP) in CV Siraj Fawwaj's business development will be declared breakeven if BEP per unit is 6,353 and BEP per rupiah is IDR 95,290,702 for 2023.
Penyusunan Laporan Keuangan Fiskal Dan Perhitungan Pajak Penghasilan Badan PT. XYZ Alya Meisya Ichwanda; Aceng Kurniawan
STAR Vol 21 No 2 (2024): Jurnal STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55916/jsar.v21i2.171

Abstract

Tujuan _Tujuan dari penelitian ini adalah untuk memastikan bagaimana PT. XYZ sebagai sebuah perusahaan manufaktur menyusun laporan keuangan fiskal dan menghitung pajak penghasilan badannya. Desain/Metode_Penelitian ini menggunakan metodologi penelitian kualitatif, di mana peneliti berfungsi sebagai instrumen utama untuk menyelidiki keadaan yang melekat pada objek yang diselidiki. Penelitian ini mengambil pendekatan deskriptif untuk pengumpulan data, menggunakan triangulasi data yang dikumpulkan melalui pendekatan seperti observasi, dokumentasi, dan wawancara..Temuan_Penelitian menemukan bahwa PT. XYZ tidak menyusun laporan keuangan secara langsung melainkan penyusunan dan perhitungan pajak perusahaan dilakukan oleh jasa akuntan. Penyusunan laporan laba rugi yang disusun berdasarkan data yang diberikan perusahaan masih terdapat biaya yang harus dikoreksi secara fiskal. Koreksi terhadap laporan keuangan tersebut merupakan koreksi positif yang menyebabkan bertambahnya laba fiskal. Implikasi_Penyusunan laporan laba rugi komersial sebelum dilakukan rekonsiliasi menimbulkan beban yang harus dikoreksi. Laporan keuangan akan berisi informasi yang akurat, berkualitas tinggi, dan dapat dipercaya dapat dihasilkan ketika disusun sesuai dengan Standar Akuntansi Keuangan dan Undang-Undang Perpajakan.Originalitas_Perhitungan pajak penghasilan badan disesuaikan dengan ketentuan perpajakan yang berlaku berdasarkan besaran penghasilan perusahaan PT XYZ pada tahun 2023 dan tidak ada peneliti sebelumnya yang melakukan penelitian seperti pada tulisan ini.Tipe Penelitian_Studi Empiris
Evaluasi Efektivitas Pengendalian Risiko Atas Penjualan Property Di PT X Putri, Aulia Yunianti; Kurniawan, Aceng
Jurnal Online Manajemen ELPEI Vol 4 No 2 (2024)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v4i2.258

Abstract

The progress and development of the business environment today have evolved rapidly and precisely. The increasingly competitive industrial development over time necessitates every company to be ready to face intensifying competition. Essentially, risks are inherent in all aspects of human life and activities, from personal matters to corporate affairs, from lifestyle issues to disease patterns, from waking up to sleeping at night, and much more. Risk management experts, both domestically and internationally, have various definitions of what risk and risk management entail. However, generally, risk can be defined in various ways, such as an adverse event or a deviation of outcomes from expectations. This research employs a descriptive qualitative approach to evaluate the effectiveness of risk control in sales at PT "X" Property Company. The findings indicate that the process of property sales begins with negotiations between the property owner and prospective buyer regarding price and payment terms, followed by the buyer transferring earnest money to demonstrate transaction seriousness and drafting a purchase agreement. Subsequently, involving a notary for the transfer of property title with agreed-upon costs, and after completing all administrative tasks and payments, the transaction is deemed valid. On the other hand, PT. X has successfully implemented risk control in property sales, albeit with some shortcomings that need to be addressed, particularly concerning secret selling practices that undermine business integrity. Proactive measures, such as implementing secure reporting mechanisms for employees, aid in preventing such practices, while direct monitoring by the owner enables quick detection and handling of unethical behavior.
THE EFFECT OF BUDGETARY PARTICIPATION TO BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE (Study At Hospital in Bandung) Pamungkas, Sigit; Purwanti, Meilani; Kurniawan, Aceng; Durahman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 2 (2024): JMBI UNSRAT Volume 11 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.57578

Abstract

Abstract.    This study is a survey of Managers in Hospitals throughout Bandung City which aims to obtain empirical evidence related to the magnitude of the influence of budgetary participation on budget gaps with organizational commitment as a moderating variable. The sample size is 38 Hospitals. The unit of analysis is the Manager who is involved in budgeting. The technique for data collection is carried out through field studies by providing questionnaires, direct communication techniques and literature studies. Furthermore, for data analysis, the interaction regression analysis is used. The results of this study conclude that budgetary participation with organizational commitment as a moderating variable together have a significant influence on the budget gap of 45.5%. Partially, the variable that has the greatest influence is budgetary participation (X1) which is 1,385 units. While the organizational commitment variable has an influence of 1,115 units and the interaction between the budgetary participation variable and the organizational commitment variable (X1 * X2) has an influence of -0.012 units on the budget gap (Y).   Abstrak.  Penelitian ini merupakan suatu survei pada Manager di Rumah Sakit Se-Kota Bandung yang memiliki tujuan guna mendapatkan bukti secara empiris terkait besarnya pengaruh partisipasi penyusunan anggaran terhadap kesenjangan anggaran dengan komitmen organisasi sebagai variabel moderating. Besarnya ukuran sampel adalah 38 Rumah Sakit. Unit analisisnya adalah Manager yang diikutsertakan dalam pembuatan anggaran. Teknik untuk pengumpulan data dilakukan melalui studi lapangan dengan memberikan kuesioner, teknik komunikasi langsung dan studi pustaka. Selanjutnya untuk analisis datanya yang dipergunakan yaitu menggunakan analisis regresi interaksi. Hasil dalam penelitian ini menyimpulkan bahwasannya partisipasi penyusunan anggaran dengan komitmen organisasi sebagai variabel moderating secara bersama-sama mempunyai pengaruh yang cukup signifikan terhadap kesenjangan anggaran sebesar 45.5%. Secara parsial variabel yang memiliki pengaruh terbesar adalah partisipasi penyusunan anggaran (X1) yaitu sebesar 1.385 satuan. Sedangkan variabel komitmen organisasi mempunyai pengaruh sebesar 1.115 satuan dan interaksi antara variabel partisipasi penyusunan anggaran dengan variabel komitmen organisasi (X1*X2) mempunyai pengaruh sebesar -0.012 satuan terhadap kesenjangan anggarannya (Y).      
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAN PT ADHI KARYA (PERSERO) TBK TAHUN 2014-2023 Faisal, Muhammad; kurniawan, aceng
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2178

Abstract

Pertumbuhan ekonomi Indonesia pada tahun 2023 mencapai 5,05 persen, lebih rendah dari 5,31 persen pada tahun 2022, dengan PDB Rp20.892,4 triliun dan PDB per kapita Rp75,0 juta atau US$4.919,7. Pada triwulan IV-2023, ekonomi tumbuh 5,04 persen (y-on-y) dan 0,45 persen (q-to-q), dipimpin oleh sektor Administrasi Pemerintahan. Pertumbuhan tertinggi terjadi di Maluku dan Papua, Sulawesi, dan Kalimantan, sementara Pulau Jawa tumbuh 4,96 persen, menyumbang 57,05 persen terhadap ekonomi nasional.Penelitian ini bertujuan untuk menganalisis rasio keuangan dalam menilai kinerja PT Adhi Karya (Persero) Tbk tahun 2014-2023. Hasil analisis menunjukkan kinerja perusahaan belum baik. Rasio likuiditas, dengan current ratio rata-rata 127% dan quick ratio 108%, berada di bawah rata-rata industri, menunjukkan ketidakmampuan melunasi kewajiban lancar. Rasio solvabilitas juga tidak memadai, dengan debt to asset ratio 79% dan debt to equity ratio 406%, menunjukkan tingkat utang yang tinggi. Selain itu, rasio profitabilitas seperti net profit margin 2.72%, return on asset 1.47%, dan return on equity 7.09%, semuanya di bawah rata-rata industri, mengindikasikan profitabilitas yang rendah. Rasio aktivitas seperti inventory turnover, fixed asset turnover, dan total asset turnover juga menunjukkan perputaran aset yang lambat, menegaskan bahwa perusahaan dalam kondisi tidak baik selama periode tersebut
Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City Pertiwi, Asri Banyu; Kurniawan, Aceng
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16556

Abstract

This research is motivated by various problems related to the implementation of Electronic Fiscal Tools, including network problems. This research aims to determine the extent to which the implementation of the Electronic Fiscal Tool (EFD) has increased restaurant taxpayer compliance and restaurant tax revenue in the city of Bandung. The theory used to measure taxpayer compliance is Nurmantu's theory, while to measure effectiveness the theory of Minister of Home Affairs Decree Number 690,900,327 of 1996 is used. Researchers use a case study approach, which is a type of qualitative research, as an important part of the research process. The object of this research was carried out at the Bandung City Regional Revenue Agency Office and the restaurant taxpayer's place. In collecting data, researchers use primary and secondary data such as interviews, observation and documentation. The results show that in the implementation process of the Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in the City of Bandung it can be said to be quite optimal. Although there are still many shortcomings or obstacles faced by the Bandung City Bapenda in the first year of using the Electronic Fiscal Tool (EFD)
THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL BEHAVIOR ON INVESTMENT DECISIONS Nur Shidik, Yusup Maulana; Kurniawan, Aceng
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 1 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i1.16121

Abstract

The research aims to assess the influence of financial inclusion and financial behavior on investment decisions through a survey of MSMEs in West Java. The research method uses a quantitative and descriptive approach with a sample of 400 respondents selected through purposive sampling based on the formula in Slovin with an error tolerance level of 5%. Findings from the research results, both partial and simultaneous, show that financial inclusion and financial behavior positively and significantly influence MSME investment decisions in West Java. Practical implications: It is essential to increase financial inclusion and financial behavior for MSMEs to support more effective investment decisions through operational recommendations, including financial management training, utilization, use, and evaluation of financial product service technology. Theoretically, research is expected to provide benefits for the development of science by recommending verification of findings and expanding the applicability of research results with similar methods and different samples. Keywords: Financial Inclusion; Financial Behavior; Investment Decisions
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA LAPORAN KEUANGAN PT. REKAYASA MINETECH INDONESIA (Minetech.id) Kurniawan, Aceng; Fujianti, Nenden Asri
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1823

Abstract

PT Rekayasa Minetech Indonesia (minetech.id) is engaged in mining training and consulting services. PSAK No.1 is an Indonesian financial accounting standard to regulate the presentation of financial statements. This study aims to improve financial statements in accordance with accounting standards, namely, Statement of Financial Accounting Standards No.1 (PSAK. No.1). This research was conducted using qualitative methods, In the financial statements of PT Rekayasa Minetech Indonesia presents two components of financial statements, namely the statement of financial position and income statement, while for the three components of the statement of changes in equity, cash flow statement, and statement of notes on financial statements PT Rekayasa Minetech Indonesia has not presented. PT Rekayasa Minetech Indonesia (minetech.id), has not fully followed the stages and preparations for the implementation of PSAK.The results of this study can be concluded as follows: (1) The company has not fully implemented PSAK No.1 in its financial statements (2) The implementation of PSAK No.1 on the statement of financial position and income statement is not in accordance with PSAK No.1 because it does not present accounts that should be presented in the financial statements in accordance with PSAK No.1.
Co-Authors Adellia Futri Aldy Ilham Kurnia Alya Meisya Ichwanda Andi Gunawan Angel Kurnia Bagus Wijonarko Citra Nensih Cucu Ardila Dede Ramadani Denis Hutauruk Desi Ratna Sari Durahman Eka Suanti Pere Elis Lidiawati Farhan Priatna Fathurrahman Fujianti, Nenden Asri Hani Handayani, Hani Iqbal Saepul Huda Mega Ayu Amalia Sudrajat Meilani Purwanti Muhammad Faisal Muhammad Irsyad Naufal Muslim Faisal Muthia Nur Shabrina Nur Shidik, Yusup Maulana Pertiwi, Asri Banyu Putri, Aulia Yunianti Putri, Ranti Amanda Ranti Amanda Putri Ranti Nursyaban Resti Andestiani Sigit Pamungkas Siska Nur Apriliani Vega Permana Wanda Andika Prayudha Wanda Choirunisa Zenab, Nuna Siti