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ANALISIS RASIO KEMANDIRIAN, RASIO EFEKTIVITAS PAD, DAN RASIO EFISIENSI PAD PADA LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KABUPATEN SUKABUMI Kartika, Deuis; Setiawan, Ade Budi; Kusuma, Indra Cahya
Jurnal Sosial Humaniora Vol 7, No 2 (2016)
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.374 KB) | DOI: 10.30997/jsh.v7i2.493

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Kabupaten Sukabumi dengan menganalisis rasio kemandirian, rasio efektivitas, dan rasio efisiensi Pendapatan Asli Daerah (PAD) pada Laporan Realisasi APBD Kabupaten Sukabumi. Data yang digunakan adalah Laporan Realisasi Anggaran tahun anggaran 2009-2013. Analisis data menggunakan metode statistik deskriptif. Hasil penelitian menunjukkan bahwa rasio kemandirian Kabupaten Sukabumi dari tahun anggaran 2009-2013 rata-rata hanya sebesar 8,15% yang tergolong sangat rendah dengan menunjukkan pola hubungan instruktif. Rasio efektivitas PAD Kabupaten Sukabumi tahun anggaran 2009-2013 rata-rata tingkat pencapaiannya sebesar 105,67% dari anggaran yang ditetapkan yang tergolong sangat efektif. Kinerja keuangan Kabupaten Sukabumi tahun anggaran 2009-2013 berdasarkan rasio efisiensi PAD tergolong sangat efisien dengan rata-rata setiap tahunnya sebesar 5,02%.
ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR Setiawan, Ade Budi; Meliana, Siti
JURNAL AKUNIDA Vol 3, No 2 (2017): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.322 KB) | DOI: 10.30997/jakd.v3i2.985

Abstract

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer
IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PROSES PENGADAAN BARANG DAN JASA PADA SATUAN POLISI PAMONG PRAJA KOTA BOGOR Purwanto, Edi; Setiawan, Ade Budi
JURNAL AKUNIDA Vol 1, No 2 (2015): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.83 KB) | DOI: 10.30997/jakd.v1i2.78

Abstract

This study aimed to analyze the internal control system against government goods and services procurement process on Satuan Polisi Pamong Praja Bogor city, researchers used the method is deskristif comparative where this research is to compare. Done by comparing the Government Regulation No. 60 Year 2008 concerning Internal Control Systems Government by Presidential Decree No. 4 of 2015 On Procurement of Government Goods/Services in the process of procurement of goods and services to Satuan Polisi Pamong Praja Bogor city. Results of the analysis showed was conducted in accordance with Government Regulation No. 60 Year 2008 concerning government internal control system which includes control environment, risk assessment, control activities, information and communication, and monitoring but still there are indicators of vulnerability is discovered that the lack of human resources who possess a certificate of procurement goods and services in order to supervise the activities can be more awake quality and work in accordance with the schedule already planned. This is done in order to achieve effective financial management and efficient.
PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING Setiawan, Ade Budi; Tami, Rizki Putra
JURNAL AKUNIDA Vol 4, No 1 (2018): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.295 KB) | DOI: 10.30997/jakd.v4i1.1386

Abstract

Local goverment financial statement in Bogor City for the last five years are still given fair opinion withthe exception by BPK. This research aims to determine effect of application Government AccountingStandards, and the Government Internal Control System on the quality of local goverment financialstatement in Bogor City with the Competence of Human Resources as moderating variable. The method ofthis research design is using survey methods with data collection method using questionnaires. Thepopulation in this research were employees in 39 financial administration officials in Regional Work unit(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees thatthe research sample. The analysis technique used is MRA. The result of the analysis showed that simultantest or partial test, application of the Government Accounting Standards and Government Internal ControlSystem have significant impact on the quality of local government financial statement. The competence ofhuman resources as moderating variables can moderated the effect of the Government AccountingStandards and Government Internal Control System on the quality of local government financial statement.Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.
ANALISIS KONTRIBUSI DAN EFEKTIVITAS SUMBER-SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) PADA PEMERINTAH DAERAH KABUPATEN CIANJUR Setiawan, Ade Budi; Surtini, Eneng
JURNAL AKUNIDA Vol 3, No 1 (2017): JUNE
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.527 KB) | DOI: 10.30997/jakd.v3i1.984

Abstract

This research aims to examine how much the effectiveness source of the local goverment income and the contribution of revenue collection at Regional Income of  Cianjur Regency, especially in the Regency of Cianjur in increasing source of local goverment income.  The unit of analisys was the Report of Income and Expenditure Budget Calculation period 2012 – 2014.  The method in this research is using descriptive methods,  with effectiveness analisys and contribution analisys as the instrument of the analisys.  The results of this research conducted shows that the average of the effectiveness of the Local Tax is 107,31 percent (very effective), Local Retribution is 105,49 percent (very effective),  Local Wealth Management is 95,54  percent (quite effective), and Other Legitimate Income is 112,51 percent (very effective).  Level of contribution of  source of local goverment income in period 2012 – 2014 strart at 0,30 percent until 10,13 percent and the result is very qiute and quite.Key word: Effectiveness, Contribution, Source of Income, Local Revenue, Local Goverment of Cianjur Regency
ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. JASA RAHARJA (PERSERO) KANTOR PERWAKILAN BOGOR Putri, Susanti Eka; Setiawan, Ade Budi
JURNAL AKUNIDA Vol 2, No 1 (2016): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.02 KB) | DOI: 10.30997/jakd.v2i1.619

Abstract

This research carry to know the internal control systemof cash in company BUMN (State Owned Company Engaged) in the sector of accident insurance servicesroad traffic, that is PT. Jasa Raharja (Persero) Representative Office Bogor at street Ahmad Yani Number 48 Bogor . This research to intend to know the internal control system of cash related receive of premium and expenses of policy that is to run in PT. Jasa Raharja (Persero) Representative Office Bogor. The internal control is something system and procedure applied by company management on order to save the company’s assets from action fraud, thief, intended or unintended errors, careless, or negligence officer, as well as to check the validity or accuracy and reliability of an enterprise accounting data, and aims to improve the efficiency of its operations, to support compliance policies predetermined by the company. This research to use descriptive analysis with approach qualitative. Output of research already carry have shown that internal control of cash on procedure receive premium and expenses policy in PT. Jasa Raharja (Persero) Representative Office Bogor already adequate and to run suitable the conditions set by the company. It is evidenced by the documents used, related parties in the process receive and expenses of cash of company, as well as process to run activity receive and expenses of cash, most have been in accordance with the Standard Operating Procedures (SOP) of company, as well as most of theInternal control of cash also complies with the elements of internal control.Keywords: Internal Control of Cash Receive and Expenses
ANALISIS VALUE FOR MONEY PADA LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (LAKIP) BALAI PENELITIAN TERNAK CIAWI BOGOR Setiawan, Ade Budi; Gustia, Wenny
JURNAL AKUNIDA Vol 2, No 2 (2016): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (904.613 KB) | DOI: 10.30997/jakd.v2i2.1395

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh harga saham dan frekuensi perdagangan saham terhadap bid-ask spread pada perusahaan manufaktur yang melakukan stock split. Populasi dalam penelitian ini adalah perusahaan manufaktur yang melakukan stock split yang terdiri dari 28 perusahaan. Penentuan sampel penelitian yang berjumlah 24 perusahaan dilakukan menggunakan metode purposive sampling.Sedangkan untuk pengujian hipotesis dan instrumen penelitian menggunakan alat analisis regresi berganda SPSS 20.0. Hasil penelitian ini membuktikan bahwa: harga saham tidak berpengaruh terhadap bid-ask spread. Sedangkan frekuensi perdagangan saham berpengaruh terhadap bid-ask spread.Kata Kunci: Harga Saham, Frekuensi dan Bid-ask Spread
ANALISIS PENGUKURAN KINERJA SEBELUM DAN SESUDAH DITETAPKANNYA METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Hasanah, Umi Uswatun; Setiawan, Ade Budi
JURNAL AKUNIDA Vol 1, No 1 (2015): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.266 KB) | DOI: 10.30997/jakd.v1i1.109

Abstract

he Balanced Scorecard is one of the alternative performance measure that aims to combine the size of financial and non financial performance. This measurement is the result of a process based on its mission and strategy of a firm. There are four aspects that are measured in the Balanced Scorecard (BSC), financial perspective, customer perspective, internal business process perspective, growth and learning perspective. In practice, the Ministry of Finance there are four perspectives, stakeholder perspective, consumer perspective, internal business process perspective, learning and growth perspective. From these results it can be seen that after applying the balanced scorecard method of performance resulting higher performance compared to the prior application of the balanced scorecard method. So it can be concluded that the measurement of performance after the implementation of the balanced scorecard method compares favorably with the performance measurements before the application of balanced scorecard. With the balanced scorecard method of performance of the companys non-financial aspects can be measured and evaluation materials to help the organization achieve its intended purpose.Keywords : Performance Assessment, Balanced Scorecard
KEPATUHAN DALAM PEMBAYARAN PBB P2 (STUDY KASUS KOTA BOGOR) Setiawan, Ade Budi; Rohmatiani, Yevi
JURNAL AKUNIDA Vol 4, No 2 (2018): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.009 KB) | DOI: 10.30997/jakd.v4i2.1547

Abstract

Kepatuhan wajib pajak dalam membayar pajak merupakan posisi strategis dalam hal peningkatan penerimaan pajak, akan tetapi selam dua tahun ini masih terdapat wajib pajak yang kurang patuh terhadap pembayaran pajak sehingga target realisasi tidak tercapai. Faktor yang berpengaruh terhadap kepatuhan tersebut antara lain adalah tingkat pendapatan, pengetauan pajak dan kontrol petugas kelurahan. Penelitian yang digunakan adalah meode deskriptif dengan populasi sebanyak 250.532 Wajib Pajak dan sampel yang diambil sebanyak 400 Wajib Pajak. Teknik analisis yang digunakan adalah regresi bergandan dengan instrument data menggunakan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tingkat pendapatan, pengetahuan pajak dan kontrol petugas kelurahan berpengaruh secara parsial dan simultan terhadap kepatuhan pembayaran PBB di Kota Bogor. Besarnya kontribusi  tingkat pendapatan, pengetahuan pajak dan kontrol petuas kelurahan terhadap kepatuhan pembayaran PBB P2 yaitu sebesar 54,2 persen
ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. JASA RAHARJA (PERSERO) KANTOR PERWAKILAN BOGOR Putri, Susanti Eka; Setiawan, Ade Budi
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.02 KB) | DOI: 10.30997/jakd.v2i1.619

Abstract

This research carry to know the internal control systemof cash in company BUMN (State Owned Company Engaged) in the sector of accident insurance servicesroad traffic, that is PT. Jasa Raharja (Persero) Representative Office Bogor at street Ahmad Yani Number 48 Bogor . This research to intend to know the internal control system of cash related receive of premium and expenses of policy that is to run in PT. Jasa Raharja (Persero) Representative Office Bogor. The internal control is something system and procedure applied by company management on order to save the company’s assets from action fraud, thief, intended or unintended errors, careless, or negligence officer, as well as to check the validity or accuracy and reliability of an enterprise accounting data, and aims to improve the efficiency of its operations, to support compliance policies predetermined by the company. This research to use descriptive analysis with approach qualitative. Output of research already carry have shown that internal control of cash on procedure receive premium and expenses policy in PT. Jasa Raharja (Persero) Representative Office Bogor already adequate and to run suitable the conditions set by the company. It is evidenced by the documents used, related parties in the process receive and expenses of cash of company, as well as process to run activity receive and expenses of cash, most have been in accordance with the Standard Operating Procedures (SOP) of company, as well as most of theInternal control of cash also complies with the elements of internal control.Keywords: Internal Control of Cash Receive and Expenses
Co-Authors A. Fauziah AA Sudharmawan, AA Abdillah, Muhammad Fauzan Ade saputra Afif, M Nur Agustin , Indah Agustin, Pitriani Dwi Agustina, Yulianti Alfiyah Amelia, Vicky Amellia Amru, M. Abiyyu Khairi Andika Haikal Fikri Andini Andris, Andris Andy Lasmana Anida Anida, Anida Annahlia Fauziah Annisa Lutfiah Zahra annurul, Deuis Siti Anwar , Saepul Apriani Harahap, Nur Fitri Ariyansyah, Hilman Ariyanti, Alia Assyifa Atika Sari Aulia Rahman Aulia, Uan Avrilivanni, Clara Awa Awa Awa, Awa Aziz, Ayi Jamaludin Azizah, Siti Nurul Bayu Andrian Andrian Berliana, Deta Cahyani, Regita Damayanti , Dani Ratna Deuis Kartika Devi Rahma Tanti Djoko Marsudi Dodi Mulyadi Dwi Ashari, Kartika Dwi Gemina Dwi Salma Nur Islami Edi Purwanto Efendi, Novia Elpina Widiya Nengsih Endang Silaningsih Falsa Mulia Farizka Susandra Farizka Susandra Fatimah, Tanissiya Anggun Fauziah, Firda Fe, Didi Fendi Samadinata Fitriani, Lia Gustia, Wenny Gustia, Wenny Hambani , S Hambani, Susy Hamidah Hasanah, Umi Uswatun Hasanah, Umi Uswatun Hutomo, Yoyok Priyo Ihsan K., Muhamad Ilhamy Satriawan Imas Noer Septiani Indra Cahya Kusuma Intan Mahliza, Eca Intan Nuraini Ipaludin, Muhammad Ira Agustina Ismatus Tsaniyah Jamaludin, Ayi Jihad Fikri Jumhana Jumhana Kamila, Najma Nur Kartika, Deuis Kartini, Tini Khaerunissa, Ristya Cahya Kusuma , I.C. Lela Fitriyani Lestari, Armelia Ayunda Lestari, Refa Cahya Lia Siti Aulia Luqman Hakim Lutfiah, Hilda Aini Luthfiany, Delia M. Prima Jaya M. Zainil Muhsin Magdalena Melani, Maria Magdalena, Melani Maria Mardiah Maria Magdalena Melani Maria Magdalena Melani Maria Magdalena Melani Mas Nur Mukmin Maulana, Fahmi Nurilham Mayka Nurizkya Permana Mayka Nurizkya Permana Melani , Maria Magdalena Melani, Maria Magdalena Meliana, Siti Meliana, Siti Mila Liani Monaya, Nova Muhamad Adi Sopian Muhamad Fadel Sukamto Muhammad Arifin Muniroh, Nihlatul Musa, Ahmad Nafisah, Nisrina Alya Nayla Eka Putri Nela Rizqi Safitri Nia Qolbuniah Nirwanti, Nirwanti Nispi Yani Sya’banniah Novia Ramdani, Elsa Novianti, Esther Novitasari, Nina Nuraini, Agis Nurhasani, Alya Palah , Ahmad Miptahul Palahudin Purnomo, Teguh Dwi Putri, Rizka Zulfaliani Putri, Srikandi Pramudia Putri, Susanti Eka Putri, Susanti Eka Radita Rahmadani Rafly Damar Sandi Resdiana, Imelda Ridwan Ridwan Maulana, Ridwan Rohmatiani, Yevi Rohmatiani, Yevi Saepul Anwar Saepul Anwar Safitri, Intan Kusdiana Salsabila, Laila Lutfiyyah Samsuri, S. Saskia, Anggy Sauqi, Muhamad Afrizal Serli Margareta Setiana, Hania Setianingrum, Dika Wahyu Setianingrum Shabila Wenintias, Siti Shintya, Dini Sholihah, Nurul Sopianti, Siti Sri Harini Sri Harini Sriwahyuni, Irma Suciwaty, Dian Surtini, Eneng Surtini, Eneng Sutisna, Dede Tami, Rizki Putra Tami, Rizki Putra Tia Rahmawati Tun Susdiyanti Turi Sapturi Ubaidillah, Syahdan Veranika Eka Agustin Warizal Warizal , Warizal Warizal, W. Wawi Wawi Widianti, Meida Yesti, Harma Yoga, Dwi Yoga Imam Baskoro Yuliyani, Septi Yuppy Triwidatin Zamaludin, Ayi Zamasari Zibran, Muhamad Haikal Zidan, Muhamad Zulfikar, Muhamad Rizki