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All Journal Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Expensive: Jurnal Akuntansi dan Keuangan
Wahyu Nugroho, Gatot
Unknown Affiliation
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF REGIONAL CASH RECEIPTS AND EXPENDITURES ACCOUNTING INFORMATION SYSTEMS IN IMPROVING THE INTERNAL CONTROL SYSTEM: (CASE STUDY OF THE MUNICIPAL FINANCIAL AND REGIONAL REVENUE MANAGEMENT AGENCY SUKABUMI) Zahwa Syafira, Dania; Wahyu Nugroho, Gatot; Sofiani, Venita
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 2 No. 12 (2023): November
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i12.1543

Abstract

This research aims to determine and explain the accounting information system for cash receipts and disbursements as an effort to improve internal control at BPKPD Sukabumi City. The method used is descriptive qualitative with triangulated data collection, namely observation, interviews and documentation; and also data analysis techniques for data reduction, data presentation and conclusions. The research results concluded that the internal control system for cash receipts and disbursements was running well, this was assisted by the implementation of the PANTAS and SIPKD applications to make it easier for users to produce information that was effective, efficient, transparent, auditable and accountable. Apart from that, it can also be seen from the implementation of the accounting information system for cash receipts and disbursements which is in accordance with Permendagri Number 77 of 2020 concerning "Technical Guidelines for Regional Financial Management", and Sukabumi City Mayor Regulation No. 76 of 2020 concerning "Position, Organizational Structure, Main Duties, Functions and Work Procedures" of the BPKPD. The implications of the results of this research prove the theory that accounting information systems can improve internal control systems as organizational structures, methods and measures are coordinated to safeguard organizational assets, check the accuracy and reliability of accounting data, encourage efficiency and encourage compliance with management policies.
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Gender Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Muhammadiyah Sukabumi Kusmiati Agustin, Mia; Wahyu Nugroho, Gatot; Martaseli, Evi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7314

Abstract

This study aims to determine the influence of financial literacy, lifestyle and gender on the financial management of accounting students of Muhammadiyah Sukabumi University. This study used quantitative methods with data collection techniques using primary data through questionnaires with a population of 566 accounting study program students of Muhammadiyah Sukabumi University. The sampling technique used the slovin formula and obtained a sample of 85 respondents. The data in this study used SPSS version 23 with multiple linear analysis testing. The results of this study show that financial literacy, lifestyle and gender have a partial and simultaneous effect on the financial management of accounting students of Muhammadiyah Sukabumi University.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA U.K.M. KERIPIK SEHI SUKABUMI Aprilyana, Dhany; Wahyu Nugroho, Gatot
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 1 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i1.968

Abstract

This study aims to determine how much influence the operational costs have on net income in the “UKM Keripik SEHI” Sukabumi from 2009 to 2013. The variables used in this study are marketing costs, general and administrative costs and net income. The method used in this research is descriptive and associative which aims to obtain descriptive about the characteristics of the variables and to determine the relationship between two or more variables. Basically, want to test the truth of a hypothesis which is carried out through data collection in the field. Based on the results of multiple regression analysis, it can be explained that an increase in operational costs (marketing costs and general and administrative costs) incurred by the company will increase company profits. Or vice versa, a decrease in operating costs (marketing costs and general and administrative costs) incurred by the company will reduce the company's profits. The effect of operational costs on net income in SME Chips SEHI Sukabumi is 41.8%, the remaining 58.2% is influenced by other factors not found in this study.
Co-Authors Aprilyana, Dhany Evi Martaseli Kusmiati Agustin, Mia Venita Sofiani Zahwa Syafira, Dania