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Ade Budi Setiawan
Universitas Djuanda
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ANALISIS BIAYA PEMELIHARAAN ALAT-ALAT PRODUKSI DENGAN PENDEKATAN TPM (TOTAL PRODUCTIVE MAINTENANCE) ( Studi Kasus Di PT. Kalbe Milko Indonesia) Palah , Ahmad Miptahul; Setiawan, Ade Budi; Melani, Maria Magdalena
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1687

Abstract

Machine maintenance costs are costs incurred by the company in an effort to maintain and maintain the machine so that it can function according to the company's plan. Sources of data used in this study are primary data and secondary data, namely the data obtained directly include company documents. The data used in this study where the authors include data related to the maintenance costs of production equipment. This study aims to analyze the maintenance costs of production equipment with the TPM (Total Productive Maintenance) approach at PT. Kalbe Milko Indonesia. Based on the results of the analysis, it shows that the cost of maintaining production equipment after the implementation of TPM for the 2019 period, the efficiency value of all machines is -5.63%, still not efficient where the realization of costs is still greater than the budget, with a difference of (Rp, 56.352.105,00). And for the 2020 period, the imposition of maintenance costs on production equipment resulted in an efficient value of 17.25%, which resulted in an efficiency value of Rp, 172.544.859,56 TPM is good enough. The factors that cause costing before and after the implementation of TPM are five factors, namely human factors, material factors, machine factors, method factors and environmental factors. Keywords : Analysis of maintenance costs, Total productive maintenance, Cost efficiency.
ANALISIS RASIO KEUANGAN DAN ALTMAN Z-SCORE UNTUK MENILAI KINERJA KEUANGAN SERTA MEMPREDIKSI KEBANGKRUTAN PADA PT. TANDES LAUTAN PERIODE 2016-2019 Yoga, Dwi Yoga Imam Baskoro; Kusuma, Indra Cahya; Setiawan, Ade Budi
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1878

Abstract

This study was conducted to analyze financial ratios and altman z-score to assess financial performance and predict bankruptcy at PT. Tandes Lautan in 2016-2019. This study uses a quantitative descriptive method by calculating and analyzing liquidity ratios, solvency ratios, profitability ratios and activity ratios as well as analyzing bankruptcy with the Altman z-score method. The results of the analysis show that (1) the liquidity ratio in 2016-2019 is assessed from the current ratio, quick ratio and cash ratio is not good (2) the solvency ratio in 2016-2019 is assessed from the debt to asset ratio, debt to equity ratio, long term debt to equity ratio is not good (3) the profitability ratio in 2016-2019 is assessed from the gross profit margin in good condition, assessed from the operating profit margin, net profit margin, return on assets, return on equity is not good (4) activity ratio in 2016 -2019 is judged from poor receivable turn over, inventory turn over, working capital turn over, fixed assets turn over in good condition, and total assets turn over not good (5) Z Score calculation from 2016-2019 the value is below 1, 1 which is called the bankruptcy value.
PENYUSUNAN PEMBUKUAN BERBASIS ARUS KAS PADA UMKM YESS YOGHURT, DESA CIAWI, BOGOR Sri Harini; Tia Rahmawati; Annisa Lutfiah Zahra; Awa Awa; Ade Budi Setiawan
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 12: Desember 2023
Publisher : Bajang Institute

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

Abstract

Kegiatan Kuliah Kerja nyata (KKN) ini dimaksudkan untuk melakukan pendampingan penyusunan pembukuan pada UMKM Yess Yoghurt yang berlokasi di Desa Ciawi, Bogor. UMKM Yess Yoghurt melakukan pembukuan pengeluaran dan pemasukan keuangan memakai model sederhana atau hanya debit kredit, sehingga sangat sulit untuk mengetahi secara rinci kas masuk dan kas keluar. Metode yang digunakan adalah pembukuan UMKM berbasis cash flow, meliputi: arus kas (cash flow), laporan laba rugi (income statement), laporan perubahan modal, harga pokok penjualan, dan break event point (BEP). Hasil pendampingan penyusunan pembukuan berbasis cash flow ini adalah dapat membuktikan bahwa UMKM Yess Yoghurt bisa mengetahui detail mengenai perhitungan laporan keuangan, khususnya mengetahui laporan laba rugi sesungguhnya, dan cash flow pengeluaran kas dan pemasukan kas.
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP SIKLUS PENDAPATAN PADA PT ENERGI PELITA ALAM BOGOR Mayka Nurizkya Permana; Ade Budi Setiawan; Didi, Didi
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.205

Abstract

Sistem pengendalian internal memiliki peran yang sangat krusial dalam suatu perusahaan. Dengan keberadaan sistem ini, perusahaan dapat mencapai tujuan yang diinginkan. Dua bagian yang tak kalah pentingnya dalam perusahaan adalah siklus pendapatan dan siklus pengeluaran. Tanpa keduanya, perusahaan tidak akan mampu menjalankan operasional bisnisnya dengan baik. Penelitian ini bertujuan untuk mengetahui bagaimana efektifitas pengendalian internal terhadap siklus pendapatan pada PT Energi Pelita Alam Bogor. Penelitian ini merupakan penelitian jenis deskriptif yang menekankan masalah yang sebenarnya dan penelitian yang mengdeskripsikan analisis sistem pengendalian internal terhadap siklus pendapatan berdasarkan Committee of Sponsoring Organization (COSO). Temuan dari penelitian ini menunjukkan bahwa penerapan pengendalian internal pada siklus pendapatan telah sesuai dengan komponen pengendalian internal yang dijelaskan oleh Committee of Sponsoring Organization (COSO).
Analisis Pengendalian Intern Terhadap Siklus Pengeluaran Kas Pada PT. Ira Jaya Ihsan K., Muhamad; Setiawan, Ade Budi; Triwidatin, Yuppy
Karimah Tauhid Vol. 2 No. 6 (2023): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v2i6.11025

Abstract

Penelitian ini membahas masalah pengendalian intern terhadap pengeluaran kas di PT. Ira Jaya. Sayangnya, sistem ini tidak berjalan dengan baik karena kurangnya pemisahan tanggung jawab antara otorisasi dan pencatatan transaksi kas. Selain itu, transaksi pengeluaran kas, baik kecil maupun besar, tidak dapat dibuktikan dengan dokumen yang memadai. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, dan analisis data menggunakan COSO. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pada PT. Ira Jaya belum efektif dalam mengelola siklus pengeluaran kas.  
PENGUATAN MANAJEMEN USAHA BERBASIS DIGITALISASI PEMBUKUAN SEDERHANA Hambani, Susy; Warizal, Warizal; Ade Budi Setiawan; Zamasari; Alfiyah; Andini; Assyifa; Falsa Mulia
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 2 (2024): AGUSTUS
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i2.11704

Abstract

Desa Cipayung memiliki potensi sangat baik jika ditinjau dari segi lokasi dan pangsa pasar, secara geografis menjadi salah satu jalan penghubung utama pariwisata Puncak dengan dilewati berbagai jalan alternatif yang dapat dimanfaatkan oleh masyarakat Desa Cipayung untuk meningkatkan perekonomian. Permasalahan yang dihadapi oleh UMKM dan BUMDes Cipayung adalah kurangnya pengetahuan mengenai pembukuan usahanya dan masih manualnya pembukuan keuangan yang dilakukan oleh BUMDes. Pengabdian pada masyarakt yang dilakukan dengan merealisasikan program diantaranya pelatihan dan pendampingan penyusunan laporan keuangan sederhana bagi UMKM dan digitalisasi pembukuan keuangan bagi BUMDes di Desa Cipayung. Diharapkan kegiatan ini dapat meningkatkan kualitas dan kinerja UMKM Desa Cipayung dari segi pengelolaan dan manajemen usaha.
Analisis Break Even Point Sebagai Alat Perencanaan Laba pada PT. Cidas Supra Metalindo Anida, Anida; Setiawan, Ade Budi; Afif, M Nur
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10584

Abstract

Analisis Break Even Point (BEP) adalah instrumen metodologis yang digunakan untuk memastikan ambang batas di mana suatu perusahaan tidak mengalami kerugian atau memperoleh keuntungan, kadang-kadang disebut sebagai Break event point. Tujuan dari penelitian ini adalah untuk menguji pemanfaatan kategorisasi biaya, mengidentifikasi penyebab yang berkontribusi terhadap penurunan laba, dan memberikan strategi untuk perencanaan laba di masa depan. Penelitian ini bercirikan penelitian deskriptif kuantitatif, yang dilakukan sepanjang rentang waktu 2018-2019. Penelitian dilakukan di PT. Cidas Supra Metalindo Bogor, dengan menggunakan alat analisis berupa analisis Contribution Margin, analisis Break Even Point, dan perencanaan laba. Temuan menunjukkan bahwa PT. Cidas Supra Metalindo memiliki sistem kategorisasi biaya yang terdiri dari dua kategori yaitu biaya tetap dan biaya variabel. Hilangnya keuntungan pada PT. Cidas Supra Metalindo dapat disebabkan oleh banyak variabel, yaitu kenaikan biaya produksi tanpa disertai peningkatan volume output. Selain itu, korporasi juga menahan diri untuk tidak menaikkan harga jual produknya sehingga berdampak pada berkurangnya pertumbuhan laba akibat kenaikan biaya produksi secara bersamaan. Selain itu, semakin banyak perusahaan yang secara aktif terlibat dalam sektor trafo, memproduksi beragam jenis trafo dengan harga berbeda. Berkembangnya pilihan ini memberi pelanggan berbagai alternatif ketika memilih trafo yang paling sesuai untuk kebutuhan spesifik mereka. Penelitian ini bertujuan untuk menganalisis Break event point PT. Cidas Supra Metalindo tahun 2019 sebagai landasan perencanaan laba pada tahun berikutnya. Perusahaan bercita-cita mencapai margin keuntungan sebesar 15% berdasarkan Break event point keseluruhan pada tahun 2019. Proyeksi laba ini diperkirakan mencakup biaya-biaya tambahan yang tidak diperhitungkan dalam biaya produksi.
The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance Apriani Harahap, Nur Fitri; Ade Budi Setiawan; Maria Magdalena Melani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2758

Abstract

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.
The Effect of Presentation and Transparency of Financial Reports on Accountability of Financial Management Berliana, Deta; Setiawan, Ade Budi; Jamaludin Aziz, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2761

Abstract

This study aims to determine the effect of financial statement presentation and transparency on the accountability of financial management in Regional Apparatus Organizations (OPD) through accessibility in Bogor City. The study population includes five OPDs spread across Bogor City. Using the purposive sampling method, the study involved 52 respondents. The research instrument utilized a questionnaire to collect data from the respondents. The analysis results indicate that the presentation of financial statements alone does not have a significant effect on the accountability of financial management in OPDs. However, when the presentation of financial statements and transparency are combined, they have a significant effect on the accountability of financial management through accessibility in Bogor City. This suggests that a combination of good presentation and high transparency in financial statements is necessary to enhance accountability in the financial management of OPDs. The study emphasizes the importance of these two aspects in ensuring accountable financial management within the government.
The Factors Influencing the Prevention of Fraud in Village Fund Management Case Studies on Villages in Caringin Sub-District Bogor Regency Sutisna, Dede; Setiawan, Ade Budi; Marsudi, Joko
Monas: Jurnal Inovasi Aparatur Vol. 6 No. 1 (2024): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v6i1.210

Abstract

Year after year, the value of the village budget continues to increase. Unfortunately, this increasing trend is also accompanied by an increase in cases of fraud in the handling of village funds. The aim of this research is to examine the influence of HR competency, exemplary leadership, internal control systems, and violation reporting systems (whistleblowing systems) in preventing fraud in managing village funds. A quantitative approach was used for this research. The research population consisted of village officials from 12 villages in Caringin District. Sample determination was carried out using a simple random sampling method using the Slovin formula. Data collection was carried out by distributing questionnaires to 127 village officials accompanied by interviews to further strengthen the research data. Data analysis uses multiple linear regression analysis with SPSS 25 software. Research findings show that human resource competency, exemplary leadership, internal control systems, and whistleblowing system partially influence the prevention of fraud in managing village funds with a magnitude of influence or human resource competency coefficient value of 0.502, exemplary leadership at 0.094, internal control system at 0.124 and whistleblowing system at 0.163. All variables in this research also simultaneously influence the prevention of fraud in village fund management with a contribution amount of 82.8%, which means the level of influence is very strong.
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