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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah IKRA-ITH ABDIMAS Akuntansi'45
Evi Martaseli
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Journal : Akuntansi'45

 1 
Analisis Akuntabilitas Dan Efektivitas Pengelolaan Dana Desa Dalam Meningkatkan Pembangunan Desa Rima Nurmala; Ade Sudarma; Evi Martaseli
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1329

Abstract

This study aims to explain the current condition of the development of Cisiitu Village, the management of Village Funds, the driving and inhibiting factors for Village Fund management, the effectiveness and accountability of Village Fund management in enhancing village development. The method used in this study uses a descriptive qualitative method. Data collection methods in this study are observation, interviews and documentation. The type of data used is primary data. The results of his research show that (1) development conditions in Cisitu Village are maximized, (2) Village Fund Management in Cisitu Village is used in accordance with planned objectives and in accordance with agency theory, (3) The most influential supporting factor is active community participation . While the inhibiting factor is the lack of careful and strategic planning, (4) The effectiveness of Village Fund management in Cisitu Village is already in the very effective category, because in 2019 - 2022 the realization reached the target of more than 100%, (5) Village Fund management accountability in the Village Cisitu has reached the very economical category, because in 2019 - 2022 the realization of spending has reached 100% of the spending budget.
Analisis Penerapan Sistem Akuntansi Keuangan Pemerintah pada Kantor Kecamatan Sukaraja Kabupaten Sukabumi: (Studi Kasus pada Kantor Kecamatan Sukaraja) Marlina Banjarnahor; Darmo H. Suwiryo; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3380

Abstract

Increasing the well-being and welfare of the Indonesian people and state cannot be separated from the management of the regional economy. Decision makers in regional public authorities need to pay attention to regional financial management, implement good accountability and openness in this field by implementing a financial accounting system. This research aims to determine and explain the analysis of the implementation of the government financial accounting system at the Sukarja Sukabumi District office. This research was conducted using qualitative descriptive research. The selection of informants in this research uses the method of selecting informants or sources who have certain objectives in accordance with the research subject. The data sources used are primary and secondary sources. Data collection was carried out through field research through observation, interviews and documentation. The results of this research show that even though the implementation is still not optimal, the implementation of accounting at the Sukaraja sub-district government Finance and Assets Agency, Sukabumi Regency is in accordance with the established guidelines.The application of accounting has been in accordance with Government Regulation No. 71 of 2010 as well as the completeness of the financial statement items has been in accordance with the provisions of the SKPD financial statements consisting of Budget Realization Reports, Balance Sheets, and Notes on Financial Statements. The recording and classification of transactions comes from bookkeeping evidence, which is then recorded in a journal book.
Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang (Sparepart) Dalam Upaya Mempertahankan Laba Pada PT. Selamat Lestari Mandiri Putri Kharisma Andini; Andri Indrawan; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3386

Abstract

Putri Kharisma Andini (2030611037) Universitas Muhammadiyah Sukabumi. Analysis of the Internal Control System on Merchandise Inventory (Spareparts) in Efforts to Maintain Profitability at PT. Selamat Lestari Mandiri, supervised by Mr. Andri Indrawan, S.E., M.Ak. and Mrs. Evi Martaseli, S.E., M.Ak. This study aims to analyze the internal control system on merchandise inventory (spareparts) at PT. Selamat Lestari Mandiri in maintaining and increasing the company's profitability. The research employs a qualitative method with a descriptive approach to evaluate the procedures and effectiveness of the implemented internal control system. The results indicate that although the existing internal control system is has been effective in several aspects, improvements are still needed, particularly in inventory planning and supply chain management to ensure consistent stock availability. The analyzed internal control flowcharts and procedures cover the processes of receiving, storing, issuing, as well as monitoring and reporting spare parts inventory. By enhancing the effectiveness of the internal control system, the company can avoid losses due to stock shortages, thus maintaining and optimally increasing profitability.
Pengaruh Likuiditas, Leverage, dan Sales Growth Terhadap Profitabilitas pada Perusahaan Sektor Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Aisyah Aisyah; Andri Indrawan; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3398

Abstract

his study aims to analyze the influence of liquidity (CR), leverage (DER), and sales growth on profitability (ROA) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative approach. The population consists of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample comprises 21 healthcare sector companies listed on the IDX during the same period, selected using purposive sampling technique. The research model utilizes classical assumption tests (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), multiple linear regression, hypothesis testing (t-Test and F-Test), and coefficient of determination test. The final results indicate that simultaneously, CR, DER, and Sales Growth affect ROA. Partially, CR and Sales Growth do not have a significant influence on ROA, while DER has a negative and significant effect on ROA.
Analisis Kinerja Anggaran Belanja Pada Komisi Pemilihan Umum Kabupaten Sukabumi Novsa, Siti Novsa Nurkhalisa; Darmo H Suwiryo; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1496

Abstract

Siti Novsa Nurkhalisa (1930611027) Muhaamadiyah University, Sukabumi. Analysis of Expenditure Budget Performance at the General Election Commission of Sukabumi Regency (Supervisors Dr.Darmo H Suwiryo.,S.E.,M.M and Evi Martaseli.,S.E.,M.Ak). The purpose of this research is to evaluate how well the spending budget has performed. The variables employed in this research are qualitative, and descriptive methods are used to obtain the data. These approaches include observation, interviews, and recording of the Sukabumi Regency KPU spending budget realization report.In this instance, the government carries out the obligations and responsibilities that must be met in order to produce performance that has an effective and efficient end result, and it is obvious that it must pay attention to the standard of the Sukabumi Regency General Election Commission's performance. The results of this study are that spending in the 2021-2022 LRA always shows changes in the evaluation of the spending budget, but in 2022 after entering the 2024 election stage the budget in the Sukabumi Regency KPU has a discrepancy in budget realization due to different or additional policies activities outside of planning so that they always revise the budget and the ceiling in 2022 has decreased compared to 2021 as a result of this planning. So it is hoped that in the following year it can be even better so as not to burden the financial team at the Sukabumi Regency KPU.  
Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon Iqbal Husaeni; Andri Indrawan; Evi Martaseli
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2473

Abstract

The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35.
Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon Iqbal Husaeni; Evi Martaseli; Andri Indrawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2487

Abstract

The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35.
Co-Authors Ade Sudarma Aisyah Aisyah Andri Indrawan Binastya Anggara Sekti Darmo H Suwiryo Darmo H. Suwiryo Hendry Gunawan Iqbal Husaeni Irfan Sophan Iwan Setiawan Marlina Banjarnahor Nixon Erzed Nizirwan Anwar Novsa, Siti Novsa Nurkhalisa Nur Halimah Putri Kharisma Andini Rima Nurmala Rosa Aprilia Ryan Putra Laksana Yulfitri, Alivia