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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora JURNAL AKUNIDA Jurnal Akuntansi Kompetif Amnesty: Jurnal Riset Perpajakan Jurnal Ilmiah Akuntansi Kesatuan Monas: Jurnal Inovasi Aparatur Jurnal Akuntansi dan Bisnis Krisnadwipayana Educivilia: Jurnal Pengabdian Pada Masyarakat ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cakrawala Ilmiah Jurnal Pengabdian Mandiri Journal of Social And Economics Research Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi ASEAN Journal for Science and Engineering in Materials

Ade Budi Setiawan

Universitas Djuanda

Author-ID : 6376404

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Neuroscience Public Health Social Sciences Veterinary Other

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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 : Universitas Djuanda

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 : Universitas Djuanda

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 company's non-financial aspects can be measured and evaluation materials to help the organization achieve its intended purpose.Keywords : Performance Assessment, Balanced Scorecard

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 : Universitas Djuanda

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

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA BARAT Setiawan, Ade Budi; Andris, Andris
Jurnal Akunida Vol. 5 No. 1 (2019): June
Publisher : Universitas Djuanda

Belanja modal merupakan pengeluaran biaya belanja aset tetap dan aset lainnya dalm suatu periode akuntansi. Penelitian ini di lakukan bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Lain-Lain Pendapatan yang Sah terhadap Pengalokasian Anggaran Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Barat. Analisis data dan pengujian hipotesis dilakukan menggunakan statistik deskriptif dengan uji asumsi klasik dan regresi linear berganda. Sampel yang digunakan pada penelitian ini adalah 24 Kabupaten/Kota di Provinsi Jawa Barat. Hasil penelitian secara simultan Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Lain-Lain Pendapatan yang Sah berpengaruh signifikan terhadap pengalokasian anggaran Belanja Modal. Secara parsial pendapatan asli daerah berpengaruh signifikan terhadap pengalokasian anggaran belanja modal, secara parsial dana perimbangan berpengaruh signifikan terhadap pengalokasian anggaran belanja modal dan secara parsial lain-lain pendapatan yang sah secara parsial berpengaruh signifikan terhadap pengalokasian anggaran belanja modal. Variabel PAD merupakan variabel dominan terhadap pengalokasian anggaran belanja modal. Kata Kunci: Pendapatan Asli Daerah, Dana Perimbangan, Lain-Lain Pendapatan yang Sah, Belanja Modal

WAJIB PAJAK DAN KEPATUHAN DALAM PEMBAYARAN PBB P2 Setiawan, Ade Budi; Rohmatiani, Yevi
Jurnal Akunida Vol. 4 No. 2 (2018): December
Publisher : Universitas Djuanda

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.

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 : Universitas Djuanda

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 : Universitas Djuanda

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 : Universitas Djuanda

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

RETURN ON INVESMENT (ROI), ECONOMIC VALUE ADDED (EVA), DAN RETURN SAHAM: STUDI EMPIRIS PADA PERUSAHAAN LQ45 Warizal, Warizal; Nirwanti, Nirwanti; Setiawan, Ade Budi
Jurnal Akunida Vol. 5 No. 2 (2019): December
Publisher : Universitas Djuanda

Profitabilitas merupakan kemampuan perusahaan dalam menghasilkan keuntungan pada periode tertentu dalam kondisi keuangan perusahaan. Faktor yang dapat mempengaruhi profitabilitas salah satunya adalah Perputaran Modal Kerja, Pertumbuhan Penjualan, dan Leverage. Objek penelitian ini yaitu Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018 dengan menganalisis laporan tahunan (annual report). Populasi penelitian ini yaitu seluruh Perusahaan Sektor Industri Barang Konsumsi dengan total 41 perusahaan. Sampel yang digunakan adalah 24 perusahaan dengan menggunakan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan Perputaran Modal Kerja, Pertumbuhan Penjualan, dan Leverage berpengaruh secara simultan terhadap Profitabilitas, sedangkan secara parsial Perputaran Modal Kerja dan Leverage berpengaruh positif sigifikan terhadap Profitabilitas dan Pertumbuhan Penjualan berpengaruh negatif signifikan terhadap Profitabilitas.

ANALISIS PENGUKURAN KINERJA PADA PEMERINTAH DAERAH Setiawan, Ade Budi; Avrilivanni, Clara
Jurnal Akunida Vol. 6 No. 1 (2020): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i1.2811

Tujuan dari penelitian ini untuk mengetahui pengukuran kinerja yang diterapkan oleh Pemerintah Kota Bogor dan untuk mengetahui pengukuran kinerja dengan pendekatan balance scorecard. Metode penelitian menggunakan prosedur pengumpulan data dengan cara wawancara, lapangan dan studi pustaka. Data yang digunakan adalah data primer dan sekunder. Analisis data menggunakan metode deskriptif kuantitatif. Hasil pengukuran kinerja yang diterapkan Pemerintah Kota Bogor didasarkan pada Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi No 53 Tahun 2014, secara umum hasil pengukuran kinerja dikategorikan sangat baik. Berdasarkan pendekatan balance scorecard menunjukan bahwa dalam perspektif keuangan dinilai sangat ekonomi, efektif dan kurang efisien. Perspektif pelanggan sangat puas, perspektif proses bisnis internal sangat baik dan perspektif pertumbuhan dan pembelajaran sangat baik.

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 Assyifa Putri Melani 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 Damar Sandi, Rafly Damayanti , Dani Ratna Delpia, Villa Deuis Kartika Devi Rahma Tanti Dewi, Sri Eka Didi Didi, Didi Djoko Marsudi Dodi Mulyadi Dwi Ashari, Kartika Dwi Gemina Dwi Salma Nur Islami Edi Purwanto Efendi, Novia Elpina Widiya Nengsih Emillia, Gita Atiatul Uzma Endang Silaningsih Erny Amriani Asmin Falsa Mulia Farizka Susandra Fatimah, Tanissiya Anggun Fauziah, Firda Fe, Didi Fikri, Jihad Fitri Nuraeni Fitriani, Lia Gustia, Wenny Gustia, Wenny Haikal Fikri, Andika Hambani , S Hambani, Susy Hamidah Hasanah, Umi Uswatun Hasanah, Umi Uswatun Hutomo, Yoyok Priyo Ihsan K., Muhamad Indra Cahya Kusuma Intan Mahliza, Eca Intan Nuraini Ipaludin, Muhammad Ira Agustina, Ira Ismatus Tsaniyah Jamaludin, Ayi Jaya, M. Prima 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 Maulana, Iman Mayka Nurizkya Permana Melani , Maria Magdalena Melani, Maria Magdalena Meliana, Siti Meliana, Siti Mila Liani Monaya, Nova Muhammad Arifin Muhsin, M. Zainil Muniroh, Nihlatul Musa, Ahmad Nafisah, Nisrina Alya Nela Rizqi Safitri Nia Qolbuniah Nirwanti, Nirwanti Novia Ramdani, Elsa Novianti, Esther Novitasari, Nina Nuraini, Agis Nurhasani, Alya Palah , Ahmad Miptahul Palahudin Purnomo, Teguh Dwi Putri Permatasari, Putri Putri, Nayla Eka Putri, Rizka Zulfaliani Putri, Srikandi Pramudia Putri, Susanti Eka Putri, Susanti Eka Radianto, Syifa Auladina Rafly Damar Sandi Rahmadani, Radita Resdiana, Imelda Ridwan Ridwan Maulana, Ridwan Rohmatiani, Yevi Rohmatiani, Yevi Saepul Anwar Saepul Anwar Safitri, Intan Kusdiana Salsabila, Laila Lutfiyyah Samadinata, Fendi Samsuri, S. Sapturi, Turi Saskia, Anggy Satriawan, Ilhamy Sauqi, Muhamad Afrizal Septiani, Imas Noer Serli Margareta Setiana, Hania Setianingrum, Dika Wahyu Setianingrum Shabila Wenintias, Siti Shintya, Dini Sholihah, Nurul Siti Solehah, Siti Sofyah, Siti Sopian, Muhamad Adi Sopianti, Siti Sri Harini Sri Harini Sriwahyuni, Irma Suciwaty, Dian Sukamto, Muhamad Fadel Supriyanti, Windi Surtini, Eneng Surtini, Eneng Sutisna, Dede Sya’banniah, Nispi Yani Tami, Rizki Putra Tami, Rizki Putra Tia Rahmawati Tun Susdiyanti Ubaidillah, Syahdan Veranika Eka Agustin Wardani, Pradifta Warizal Wawi Wawi Wawi, Wawi Widianti, Meida Yesti, Harma Yoga, Dwi Yoga Imam Baskoro Yuliyani, Septi Yuppy Triwidatin Zahra, Rianti Zamaludin, Ayi Zamasari Zibran, Muhamad Haikal Zidan, Muhamad Zulfikar, Muhamad Rizki

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