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All Journal Acman: Accounting and Management Journal Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Informatics Management, Engineering and Information System Journal Maneggio
Mialasmaya, Siti
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Public Health Social Sciences Other

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The Effect of Internal Audit of Cash Disbursements on Internal Control of Cash Disbursements: Study At One of The Companies in The Field of Broiler Farming in Bandung Fauziah, Salma Muna; Mialasmaya, Siti; Ramdani, Adam; Damayanti, Indah; Purana, R. Deni
Acman: Accounting and Management Journal Vol. 3 No. 2 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i2.69

Abstract

The present research investigates the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within a poultry farming enterprise in Bandung. This study aims to examine and assess the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within the broiler chicken farming industry. The research methodology employed in this study is quantitative, involving gathering data through the distribution of questionnaires and subsequent statistical analysis. The study population comprises personnel engaged in the organization's financial operations and internal control procedures. The study's results suggest that Internal Cash Audit remarkably affects the Internal Control of Cash Expenditure. By conducting a comprehensive analysis of cash expenditure transactions and associated documentation, internal auditors can detect any discrepancies or irregularities that could potentially jeopardize the organization. Furthermore, the research emphasizes the significance of deploying efficient internal control mechanisms to guarantee precise and regulated cash outflows. The findings of this study enhance comprehension of the correlation between Internal Cash Audit and the Internal Control of Cash Expenditure within the distinct setting of the poultry farming sector. The study's results may guide the organization's leadership in enhancing its internal control mechanisms and maximizing the efficiency of its Internal Cash Audit procedures.
Workshop Digital Marketing Manajemen Keuangan dan Literasi Pajak Dalam Upaya Peningkatan Daya Saing UMKM di Desa Cimenyan Cikadut dan Mandalamekar Mulyati, Dewi; Wulandari, Linda; Gunardi; Ramdani, Yani; Mialasmaya, Siti
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1594

Abstract

Workshop ini berfokus pada pemasaran digital, manajemen keuangan, dan literasi pajak yang bertujuan meningkatkan daya saing usaha mikro, kecil, dan menengah (UMKM) di desa Cikadut, Cimenyan, dan Madalamekar. Isu utama yang diatasi meliputi kurangnya pengetahuan dan keterampilan di bidang ini di kalangan pengusaha lokal, yang menghambat pertumbuhan bisnis mereka. Tujuannya adalah untuk memperlengkapi peserta dengan alat dan strategi yang penting untuk pemasaran yang efektif serta manajemen keuangan, sambil meningkatkan kesadaran tentang tanggung jawab pajak. Dengan menggunakan sesi pelatihan interaktif dan aktivitas praktik, pendekatan ini mendorong aplikasi nyata dari konsep yang dipelajari. Hasilnya menunjukkan perbaikan signifikan dalam kompetensi peserta, yang mengarah pada peningkatan kinerja bisnis dan keterlibatan masyarakat, sehingga mempromosikan pembangunan ekonomi berkelanjutan dalam desa.
The Role of Management Accounting in Long-Term Project and Investment Management Saputra, Arifiansyah; Mialasmaya, Siti; Rahmad, Rahmad
Maneggio Vol. 1 No. 5 (2024): Maneggio-Oct
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3p0f5108

Abstract

This study aims to explore the role of management accounting in long-term project and investment management. Management accounting plays a very important role in supporting effective decision-making, budget planning, cost control, and performance evaluation in projects and investments that require long-term commitment. Through literature study, this study examines various concepts, theories, and techniques of management accounting applied in project and investment management, including cost analysis, return on investment (ROI) calculation, and cash flow control. The results of the study indicate that management accounting not only functions as a recording and reporting tool, but also as a planning and monitoring tool that is very vital in minimizing risk and optimizing resource use. This study also identifies challenges in the application of management accounting, such as market uncertainty and changes in the economic environment that can affect the results of projects and investments. Overall, the application of good management accounting principles can improve operational efficiency, support more informed decision-making, and ensure the achievement of the company's long-term goals.
Improving Employee Performance: The Role of Motivation and Work Discipline in a Companies House in Bandung Pratama, Yuda; Suzanto, Boy; Mialasmaya, Siti; Tansar, Indri Ayu; Ningsih, Tri
Informatics Management, Engineering and Information System Journal Vol. 2 No. 2 (2024): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/imeisj.v2i2.377

Abstract

This study assesses the impact of motivation and work discipline on employee performance, individually and collectively. It examines 40 employees and uses a questionnaire to acquire data. The study utilizes path analysis, demonstrating that the motivation variable (X1) exerts a direct influence of 27.2% and an indirect effect via its association with work discipline (X2) of 9.3%. The cumulative effect is 36.5%. The work discipline variable (X2) exerts a direct effect of 22.6% and an indirect effect via its association with motivation (X1) of 9.3%, culminating in a total effect of 31.9%. The coefficient of determination (R Square), represented as a percentage, reveals that the two independent variables—motivation (X1) and work discipline (X2)—account for 68.4% (0.684), whereas the residual value is Ɛ = 31.6% (0.316). In conclusion, many recommendations derived from the research findings advocate for enhancing motivation and work discipline to elevate employee performance. In conclusion, many recommendations derived from the research findings advocate for enhancing motivation and work discipline to elevate employee performance. This research underscores the necessity of creating specialized training programs that enhance motivation and strengthen employee work discipline. Organizations should build incentive systems and recognition programs that honor employee accomplishments, establishing explicit performance criteria and accountability metrics. By concentrating on these domains, organizations may cultivate a more engaged and productive staff, enhancing overall performance and market competitiveness.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK DAN AUDIT FEE TERHADAP AUDIT DELAY (STUDI EMPIRIS PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI) El Wanda, Rachel Jelita; Mialasmaya, Siti
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.342

Abstract

This research is conducted to determine the effect of Public Accountant Firm Reputation and Audit Fee on Audit Delay at Public Accountant Firms (An Empirical Study of Financial Sector Companies Listed on the Indonesia Stock Exchange). The data used in this study consists of secondary data obtained from www.idx.co.id. The population in this study includes 105 financial sector companies listed on the Indonesia Stock Exchange up to the 2024 period. Using the Slovin method and objective sampling, 51 companies that met the criteria were selected as samples. The data analysis method utilized is PLS (Partial Least Squares), with data processed using SmartPLS software. The results of this study indicate that the reputation of Public Accounting Firms has a negative and significant effect on Audit Delay, and Audit Fee also has a negative and significant effect on Audit Delay. In summation, Audit Delay will decrease with the increase in the Reputation of Public Accounting Firms and Audit Fee.
Improving Employee Performance: The Role of Motivation and Work Discipline in a Companies House in Bandung Pratama, Yuda; Suzanto, Boy; Mialasmaya, Siti; Tansar, Indri Ayu; Ningsih, Tri
Informatics Management, Engineering and Information System Journal Vol. 2 No. 2 (2024): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

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

Abstract

This study assesses the impact of motivation and work discipline on employee performance, individually and collectively. It examines 40 employees and uses a questionnaire to acquire data. The study utilizes path analysis, demonstrating that the motivation variable (X1) exerts a direct influence of 27.2% and an indirect effect via its association with work discipline (X2) of 9.3%. The cumulative effect is 36.5%. The work discipline variable (X2) exerts a direct effect of 22.6% and an indirect effect via its association with motivation (X1) of 9.3%, culminating in a total effect of 31.9%. The coefficient of determination (R Square), represented as a percentage, reveals that the two independent variables—motivation (X1) and work discipline (X2)—account for 68.4% (0.684), whereas the residual value is Ɛ = 31.6% (0.316). In conclusion, many recommendations derived from the research findings advocate for enhancing motivation and work discipline to elevate employee performance. In conclusion, many recommendations derived from the research findings advocate for enhancing motivation and work discipline to elevate employee performance. This research underscores the necessity of creating specialized training programs that enhance motivation and strengthen employee work discipline. Organizations should build incentive systems and recognition programs that honor employee accomplishments, establishing explicit performance criteria and accountability metrics. By concentrating on these domains, organizations may cultivate a more engaged and productive staff, enhancing overall performance and market competitiveness.
Co-Authors Boy Suzanto Dewi Mulyati, Dewi El Wanda, Rachel Jelita Fauziah, Salma Muna Gunardi Indah Damayanti, Indah Kumalasari, Roro Endah Linda Wulandari, Linda Ningsih, Tri Prawiranegara, Galih Putra Purana, R. Deni Putri, Amalia Erfiana Tiara Rahmad Rahmad Ramdani, Adam Saputra, Arifiansyah Tansar, Indri Ayu Yani Ramdani yuda pratama