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Pengaruh sistem pengendalian internal dan kompetensi sdm terhadap kualitas LKPD Bandung Barat Putri, Dinda; Rahmah, Nunung Aini
Journal of Business & Banking Vol 13 No 1 (2023): Mei - Oktober 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v13i1.3738

Penelitian ini bertujuan mengetahui pengaruh sistem pengendalian internal dan kompetensi sumber daya manusia baik secara parsial maupun simultan terhadap kualitas laporan keuangan pemerintah daerah Bandung Barat. Yang berlokasi di Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kabupaten Bandung Barat. Teknik analisis yang digunakan untuk menentukan sampel dalam penelitian ini yaitu teknik purposive sampling, dengan 31 sampel dari 31 populasi yang berkaitan langsung dengan laporan keuangan. Seluruh responden mengisi kuesioner penelitian secara online melalui google form. Hasil penelitian menunjukan: (1) Sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah Bandung Barat. (2) Kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas Laporan Keuangan Pemerintah Daerah Bandung Barat. (3) Sistem pengendalian internal dan kompetensi sumber daya manusia berpengaruh baik secara parsial maupun simultan terhadap kualitas Laporan Keuangan Pemerintah Daerah Bandung Barat. Implikasinya, satuan kerja perangkat daerah Bandung Barat dalam menindaklanjuti dan meningkatkan kualitas laporan keuangannya dengan mengatasi hasil temuan-temuan Badan Pemerintah Keuangan (BPK) pada Ikhtisar Hasil Pemeriksaan (IHPS) IHPS tahun 2021, fokus utama dalam meningkatkan kualitas laporan keuangan adalah sistem pengendalian internal dan sumber daya manusia sebagai dasar dalam bekerja nantinya.

Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia Kusbandiyah, Ani; Wahyuni, Sri; Tubastuvi, Naelati; Wati, Ratna Kartika; Fitriati, Azmi; Rahmah, Nunung Aini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.14627

The aim of this Community Service is to increase insight and competence in the field of accounting, especially in understanding simple recording for Micro, Small and Medium Enterprises (MSMEs) in the Malaysian migrant worker environment. The level of knowledge of Financial Literacy among Micro, Small and Medium Business Actors among business actors in the migrant worker environment is generally still relatively low. One indicator that stands out is that most MSMEs owned by Malaysian migrant workers are trapped in online loans. The main problem faced by MSMEs is their low financial administration skills. The indicator can be seen from the fact that personal and business finances are still mixed up, so that it cannot be distinguished between the amount of assets owned, how much the bills are and how to prepare simple financial reports to obtain funding from the bank. As for the solution to overcome this problem, the IBM Faculty of Economics and Business Team will provide training and mentoring and introduce simple financial reporting technology using the Android application, which is an application that can be operated by MSME players offline, so that the financial administration system is more organized and biased. presented to obtain third party funding, (Banks and Investors).

Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia Kusbandiyah, Ani; Wahyuni, Sri; Tubastuvi, Naelati; Wati, Ratna Kartika; Fitriati, Azmi; Rahmah, Nunung Aini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

The aim of this Community Service is to increase insight and competence in the field of accounting, especially in understanding simple recording for Micro, Small and Medium Enterprises (MSMEs) in the Malaysian migrant worker environment. The level of knowledge of Financial Literacy among Micro, Small and Medium Business Actors among business actors in the migrant worker environment is generally still relatively low. One indicator that stands out is that most MSMEs owned by Malaysian migrant workers are trapped in online loans. The main problem faced by MSMEs is their low financial administration skills. The indicator can be seen from the fact that personal and business finances are still mixed up, so that it cannot be distinguished between the amount of assets owned, how much the bills are and how to prepare simple financial reports to obtain funding from the bank. As for the solution to overcome this problem, the IBM Faculty of Economics and Business Team will provide training and mentoring and introduce simple financial reporting technology using the Android application, which is an application that can be operated by MSME players offline, so that the financial administration system is more organized and biased. presented to obtain third party funding, (Banks and Investors).

Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024) Wardani, Ferlycia Aida; Rahmah, Nunung Aini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1015

The implementation of Regional Public Service Agency Financial Management Pattern (PPK-BLUD) represents a significant policy shift aimed at enhancing efficiency, effectiveness, and accountability in regional public hospital financial governance while improving public health service quality. This study aims to analyze and compare the financial performance of RSUD Kesehatan Kerja of West Java Province before (2020–2023) and after (2024) the implementation of PPK-BLUD, following its BLUD designation in 2023. Based on 2022 Inspectorate audit reports and financial statement analysis from 2020-2024, pre-BLUD implementation revealed financial deficits and suboptimal performance indicator achievement. Post-implementation showed increased operational revenue, financial surplus, and improved SPM achievement. This quantitative descriptive research utilized financial reports from 2020-2024, analyzing data through financial ratios based on Director General of Treasury Regulation No. Per-24/PB/2018. Statistical analysis employed Kolmogorov-Smirnov normality tests and Paired Sample T-Tests using SPSS version 30. Results demonstrated that five of eight financial ratios showed significance values < 0.05, indicating statistically significant differences before and after PPK-BLUD implementation. The hospital's financial performance score improved substantially, achieving "Good" category status in 2024. The evidence confirm that PPK-BLUD implementation positively impacted financial management effectiveness and efficiency at RSUD Kesehatan Kerja of West Java Province. This policy transformation successfully addressed previous financial challenges, demonstrating measurable improvements in operational revenue generation, deficit elimination, and overall financial performance indicators, thereby validating the strategic value of BLUD adoption in regional public hospital financial management systems.

COMPARATIVE SOUNDNESS OF COMMERCIAL BANKS STATE-OWNED AND NATIONAL PRIVATE BANKS BASED ON RBBR Puspitarini, Rd Ayu; Rahmah, Nunung Aini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11635

The soundness of banks is a critical issue to research because they serve as the backbone of a nation's economy. A bank's success in adhering to applicable regulations, executing risk management, and following the precautionary principle can be assessed by measuring the soundness level of the bank. The purpose of this study is to determine how, using the RBBR approach, the soundness levels of state-owned and national private commercial banks differ, as measured by four indicators: Risk Profile, GCG, Earnings, and Capital for the years 2018â€“2022. Purposive sampling was used to choose the research sample. This research was conducted by analyzing the Mann-Whitney U Test. The analysis results show that in the 2018-2022 period, there is a significant difference between the soundness of state-owned conventional commercial banks and national private conventional commercial banks in the Capital aspect. Besides, there are no significant differences in the elements of Risk Profile, GCG, and Earnings. It is hoped that this research can help bank management evaluate the implementation of risk management, GCG principles, earnings, and capital so that they can continue to compete with other bank groups.

Pengaruh Persistensi Laba, Profitabilitas Dan Ukura Perusahaan Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Du Bei Tahun 2016-2020 Yulianti, Diana; Rahmah, Nunung Aini
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7520

Penelitian ini bertujuan untuk mengetahui pengaruh persistensi laba, profitabilitas dan ukuran perusahaan terhadap kualitas laba. Objek yang diteliti dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 yaitu sebanyak 33 perusahaan dengan teknik sampling yang digunakan adalah teknik purposive sampling dan diperoleh sebanyak 14 sampel perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persistensi laba dan profitabilitas secara parsial berpengaruh negatif signifikan terhadap kualitas laba, sementara ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Selain itu, secara simultan persistensi laba, profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap kualitas laba. Kata Kunci : Persistensi laba, profitabilitas, ukuran perusahaan, kualitas laba

Analisis Kesesuaian Antara Penerapan Akuntansi Aset Tetap dengan PSAP No. 07 pada Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat Windhuaji, Naufal Farhan; Rahmah, Nunung Aini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.890

The purpose of this research was to assess how well fixed asset accounting was being implemented in the Bina Marga and Spatial Planning Office in the West Java Province, following PSAP No. 07 guidelines on Fixed Asset Accounting Standards. The researchers used a descriptive qualitative method to gather information, which included observations, interviews, and reviewing documents. The data used comes from various sources, including the results of interviews and documents such as the Financial Statements of the Asset Balance Sheet for the period 2023-2024, reports on ownership of regional goods in 2024, inventory lists of regional goods in 2024, and related legal regulations. The aim of this study is to gain fresh insights into how fixed asset accounting is carried out in line with PSAP No. 07. The findings suggest that the fixed asset accounting practices at the Bina Marga and Spatial Planning Office in West Java Province are in line with the guidelines set out in PSAP No. 07, covering aspects such as classification, recognition, measurement, post-acquisition expenditure, depreciation, disposal, and disclosure of fixed assets.

Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Aisy, Nabila Rihhadatul; Rahmah, Nunung Aini
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10135

Penelitian ini bertujuan untuk menganalisis pengaruh dari variabel leverage dan profitabilitas terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Leverage diproyeksikan dengan Debt to Equity Ratio, Profitabilitas diproyeksikan dengan Return on Assets dan Corporate Social Responsibility diproyeksikan dengan pengukuran Standar GRI 2016. Jenis penelitian ini adalah penelitian kuantitatif, data yang digunakan berupa data sekunder dari laporan tahunan di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman periode 2017-2021 sebanyak 37 perusahaan. Sampel yang digunakan dalam penelitian sebanyak 15 perusahaan yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel leverage dan profitabilitas tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility.

Pengaruh Pengetahuan, Kepercayaan dan Religiusitas Terhadap Kepatuhan Orang Pribadi Membayar Pajak dengan Membayar Zakat Sebagai Variabel Moderasi Di KPP Pratama Cimahi Binekas, Bani; Rahmah, Nunung Aini; Krismawati, Ratih Ginanjar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14308

This study aims to examine and analyze whether Knowledge, Trust, and Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.

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