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All Journal Akuntansi'45 Jurnal Mahasiswa Manajemen dan Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak
Irfan Sophan Himawan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Other

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Journal : Akuntansi'45

 1 
Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa: (Studi Kasus di Desa NagraksarioKecamatan Jampangkulon) Ananda Taufik Hidayat; Ade Sudarma; Irfan Sophan Himawan
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.v5i2.3464

Abstract

This study aims to evaluate the accounting systems and procedures implemented at the Nagraksari village office. Using qualitative research methods, the study involves the village head, village staff, village secretary, village treasurer, and community leaders as informants. Data collection techniques include observation, interviews, and recording. The research findings indicate that the accounting system and financial management in Sukaramai Village are in accordance with the Ministry of Home Affairs Regulation Number 20 of 2018; however, village officials face difficulties in managing the accounting system due to a lack of human resources. The implementation of accounting systems and procedures in the management of village funds in Nagraksari Village complies with central government regulations based on Law Number 3 of 2024. It is hoped that village officials can optimize the use of the budget for the development and empowerment of the village community, allowing Nagraksari Village to grow according to its vision and mission while adhering to the regulations set by the central and regional governments.
Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud Dengan Akuntabilitas Sebagai Variabel Mediasi Putri Aprilia; Irfan Sophan Himawan
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.v5i1.2460

Abstract

Good governance procedures that are implemented properly can avoid opportunities for fraud to occur. In addition, preventing fraud can be done by implementing the Government Internal Control System (SPIP). The purpose of this study is to explain the influence of the government's internal control system through accountability for fraud. The types of data used are primary data and secondary data. The data collection technique was carried out by distributing 60 questionnaires. The population in this study were all village officials in the Cibitung sub-district. The data analysis technique uses multiple linear regression analysis techniques and path analysis with the help of the SPSS version 26 program. The results of this study indicate that good governance has an effect on fraud while the government internal control system (SPIP) has no effect on fraud, good governance has an effect on fraud through accountability and the government's internal control system (SPIP) influences fraud through accountability.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan: Studi Kasus Pada Yayasan Pendidikan Islam Al-Ikhlas Raudlatul Athfal “Al-Ikhlas” Sukabumi Finna Julyana; Sulaeman Sulaeman; Irfan Sophan Himawan
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.v5i1.2496

Abstract

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
Pengaruh LDR Dan DER Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2022 Risti Cahyani; Irfan Sophan Himawan
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.v5i1.2506

Abstract

This study aims to examine the effect of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on Return on Asset (ROA) or Bank Profitability. This study uses time series data from financial reports and annual reports of banking companies listed on the IDX. After passing the purpose sampling stage, the appropriate sample used was 10 banking companies listed on the IDX. Data analysis is carried out quantitatively by conducting classical assumption tests which include normality tests, multicollinearity tests and heteroscedasticity tests. This study also uses multiple regression and hypothesis testing. The results showed that the research data were normally distributed, based on the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, there were no classical assumption deviations found. This indicates that the available data has met the requirements for using multiple linear regression models. The f test results show that the LDR and DER variables simultaneously have an significant effect on ROA. The t test results show that the LDR variable no effect on ROA. DER variable has a negative and significant effect on ROA.
Co-Authors Ade Sudarma Ananda Taufik Hidayat Dini Putri Dwina N Finna Julyana Jejen Jaenudin Nastiti Rizky Shiyammurti Putri Aprilia Rachmawati, Diana Widhi Risti Cahyani Sulaeman Sulaeman