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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL VISIONIDA JURNAL AKUNIDA EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana EKONOMIKA45 Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bestari (JPMB) Economic Reviews Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Social And Economics Research Jurnal Akuntansi dan Keuangan Indonesia CONSEN: Indonesian Journal of Community Services and Engagement Journal of Artificial Intelligence and Digital Business Investama : Jurnal Ekonomi dan Bisnis Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Metris: Jurnal Sains dan Teknologi Karimah Tauhid Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research Jurnal Cendekia Ilmiah Indonesian Journal of Auditing and Accounting Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Fe, Didi
Accounting Department, Djuanda University, Indonesia
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Pemodelan Detection Diamond dalam Upaya Peningkatan Kemampuan Auditor dalam Mendeteksi Temuan Kerugian Pemerintah Daerah Didi; Cahya Kusuma, Indra; Nur Diyanah, Siti
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.51

Abstract

Penelitian ini bertujuan untuk membentuk model konseptual dalam upaya meningkatkan kontribusi objektivitas sebagai “state of mind” auditor dalam mendeteksi temuan kerugian selama proses audit. Penelitian dilakukan pada 27 Inspektorat Kabupaten/Kota Se-Jawa Barat dengan melibatkan 210 auditor internal sebagai responden. Teknik analisis data menggunakan Structural Equation Modeling dengan bantuan software Lisrel 8.80 Full Version. Hasil penelitian berhasil membangun model konseptual yang ditandai dengan kinerja auditor dan kualitas hasil pemeriksaan memediasi antara objektivitas dengan kemampuan auditor dalam mendeteksi temuan kerugian.
Pemodelan Strategi Keberhasilan Koperasi dengan Jumlah Anggota sebagai Pemediasi dengan Pendekatan Analisis Uji Sobel pada Regresi Data Panel menggunakan Eviews Didi Didi; Dwi Gemina; Devina Damayantie; Siti Rachma; Haklima Bintang Wulandari; Hilman Ariyansyah; Dwi Agustin, Pitriani; Ristya Cahya Khaerunissa; Aulia Rahman; Laila Lutfiyyah Salsabila; Nihlatul Muniroh; Muhammad Afrizal
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.8356

Abstract

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.
PENERAPAN PSAK 116 (IFRS 16) DALAM INDUSTRI TRANSPORTASI DAN LOGISTIK DI INDONESIA: DAPATKAH MENINGKATKAN KEANDALAN INFORMASI LAPORAN KEUANGAN BAGI PEMEGANG SAHAM? Didi Didi; Muhammad Nur Afif; Hendri Alfarisi; Agus Sumarna
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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

Abstract

This research aims to prove whether the application of PSAK 116 on Leases can increase the reliability of financial report information for shareholders in making economic decisions. The population of this research is issuers in the Transportation and Logistics Industry Sub-Sector listed on the Bursa Efek Indonesia (BEI) for 7 years (2016-2022), totaling 37 companies. The sampling technique uses a purposive sampling technique so that from a population of 37, 14 companies can be sampled. Thus, the research used 98 observational data collected in a time series. The data analysis technique uses Panel Data Multiple Regression with the help of the EViews 12 Full Version statistical tool. The research results found evidence that Return On Assets (ROA) does not have a direct effect on company value but has an effect after being moderated by the application of PSAK 116 on Leases
ACCOUNTABILITY COMPETENCE ON INTERNAL AUDIT QUALITY: AUDITORS OF DISTRICT/CITY INSPECTORATES IN WEST JAVA Aji Wahyu Rosandi; Ade Budi Setiawan; Indra Cahya Kusuma; Didi Didi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i3.227

Abstract

This research aims to analyze organizational commitment, auditor motivation, auditor competence and the performance of the government internal audit of audit quality in Inspektorat Kota/Kabupaten Se Jawa Barat. The population in this study is the internal auditor who works in the city/district inspectorate throughout west java. The population is 514 respodents with 226 samples. Sampling used purposive sampling and data analysis using SEM (Structural Equation Model) with PLS application program. The method used by the researcher is quantitative with a causality approach. Data collection was carried out by distributing questionnaires. The results of this study indicate that organizational commitment doesn’t have a direct or indirect effect on audit quality. Motivation doesn’t have a direct effect on audit quality but must go through performance as an intervening variable on audit quality, while auditor competence has direct influence or through performance mediation variables on audit quality. The implication for further research is that variables other than variables that can influence employee performance can be added, such as compensation, work discipline and leadership, as well as taking a sufficient number of research populations.
PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN TERHADAP NIAT MENGGUNAKAN SISTEM E-FILING, E-BILLING, E-REGISTRATION DENGAN KEPERCAYAAN SEBAGAI INTERVENING Ade Budi Setiawan; Didi Didi; Hanifah Atika Sari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.246

Abstract

This study aims to determine the effect of perceived usefulness and perceived ease of use on intentions to use e-filing, e-billing and e-registration systems and to determine the effect of perceived usefulness and perceived ease of use on intention to use through trust as an intervening variable at KPP Pratama Jakarta Jatinegara . The population in this study were individual taxpayers registered at KPP Pratama Jakarta Jatinegara with a total of 63 taxpayers as respondents. The sampling technique carried out by researchers is using the Accidental Sampling technique. Data analysis uses the help of Partial Least Square (PLS). The results of this study indicate that perceived usefulness, perceived ease of use and trust influence the intention to use. Trust cannot intervene in the effect of perceived usefulness on intention to use, whereas trust can intervene in the effect of perceived ease of use on intention to use.
ANALISIS IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN PERSEDIAAN PADA PT EKATUNGGAL TUNAS MANDIRI Alya Auliya Zahro; Indra Cahya Kusuma; Didi
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1339

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi pengendalian internal terhadap pengelolaan persediaan pada PT Ekatunggal Tunas Mandiri dengan menggunakan kerangka COSO. Pendekatan penelitian yang digunakan adalah kuantitatif dengan paradigma positivisme. Penentuan sampel dilakukan menggunakan non-probability sampling melalui metode purposive sampling, sehingga diperoleh 140 responden. Data penelitian dikumpulkan melalui kuesioner yang disebarkan secara daring menggunakan Google Form. Analisis data dilakukan dengan regresi linier berganda untuk menguji pengaruh masing-masing komponen pengendalian internal terhadap pengelolaan persediaan. Sebelum pengujian hipotesis, dilakukan uji validitas, reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa secara parsial lingkungan pengendalian, penilaian risiko, serta informasi dan komunikasi berpengaruh signifikan terhadap pengelolaan persediaan. Sementara itu, aktivitas pengendalian dan aktivitas pengawasan tidak berpengaruh signifikan secara parsial. Namun, secara simultan seluruh komponen pengendalian internal terbukti berpengaruh signifikan terhadap pengelolaan persediaan. Temuan ini menegaskan bahwa penerapan pengendalian internal yang terintegrasi memiliki peran strategis dalam mendukung efektivitas pengelolaan persediaan perusahaan.
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK NO. 216 (REVISI 2024) DAN PERATURAN MENTERI KEUANGAN SERTA DAMPAKNYA TERHADAP LAPORAN LABA RUGI PADA PT. XYZ KABUPATEN SUKABUMI TAHUN 2024 Syabilla, Vina; Lasmana, Andy; Didi, Didi
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2870

Abstract

 This study aims to analyze the calculation of fixed asset depreciation at PT. XYZ based on PSAK No. 216 (Revised 2024) and tax regulations stipulated in the Minister of Finance Regulation No. 72 of 2023, as well as to examine its impact on the company’s income statement and fiscal corrections. Fixed assets are a crucial component of manufacturing companies’ operational activities, as they have material value and long-term useful lives. Therefore, depreciation calculations significantly affect financial performance and corporate income tax obligations. This research employs a descriptive qualitative approach with a comparative analysis method by comparing fixed asset depreciation calculations based on company policies, PSAK No. 216 (Revised 2024), and PMK No. 72 of 2023. The data used are secondary data obtained from the company’s financial statements, fixed asset registers, and other supporting documents. The results indicate that, in general, the classification of fixed assets implemented by PT. XYZ complies with the provisions of PMK No. 72 of 2023. However, discrepancies were found in depreciation calculations, particularly for assets whose useful lives had expired but were still depreciated, as well as assets that were depreciated before being put into use. These differences led to variations in depreciation expense recognition between commercial and fiscal depreciation, affecting reported profit and resulting in positive fiscal corrections. Therefore, the company is required to improve the accuracy of its fixed asset depreciation calculations to ensure reliable and accurate financial reporting in accordance with applicable accounting standards and tax regulations.
Pengaruh Pengetahuan Perpajakan, Pertimbangan Pasar Kerja dan Motivasi terhadap Minat Mahasiswa Fakultas Ekonomi dan Bisnis Program Studi Akuntansi Untuk Berkarir Dibidang Perpajakan Elin Aulia Nahda; M. Nur Afif; Didi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2517

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan, pertimbangan pasar kerja, dan motivasi mahasiswa terhadap minar karir di bidang perpajakan setelah menyelesaikan studi perkuliahan.  Total responden berjumlah 294 orang, dan populasi penelitian ini terdiri dari mahasiswa semester enam dan delapan yang telah menyelesaikan mata kuliah di  Universitas Djuanda, Universitas Ibnu Khaldun, Universitas Pakuan, dan Universitas Nusa Bangsa. Metode Slovin digunakan untuk preparasi sampel dengan error rate 5%.  Analisis data dilakukan dengan menggunakan Patrial Least Square (PLS).  Temuan penelitian menunjukkan bahwa minat mahasiswa dalam perpajakan dipengaruhi oleh pengetahuan perpajakan, perimbangan pasar kerja, dan motivasi
Pengaruh Return on Assets, Debt to Equity Ratio, dan Net Profit Margin terhadap Pajak Penghasilan Badan Terutang (Studi pada Perusahaan Klien Kantor Konsultan Pajak Kusna, Tendy & Tommy Tahun 2019-2023) Arin Saprina; Indra Cahya Kusuma; Didi Didi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2823

Abstract

Studi ini dimaksudkan untuk mengetahui seberapa besar dampak indikator keuangan seperti ROA, DER dan NPM terhadap besaran Pajak Penghasilan Badan yang menjadi kewajiban badan usaha. Studi ini memakai metode pendekatan kuantitatif dengan teknik analisis data panel, mencakup klien Kantor Konsultan Pajak Kusna, Tendy & Tommy pada periode 2019–2023. Pengolahan data dilakukan menggunakan software EViews sebagai alat bantu analisis melalui uji regresi panel, yang diawali dengan pengujian asumsi klasik dan pemilihan model terbaik. Temuan penelitian mengindikasikan secara individual diketahui bahwa, ROA secara statistik tterbukti menebgarugi jumlah PPh Badan terutang. Di sisi lain, DER dan NPM tidak memberikan dampak signifikan secara statistik. Secara bersama-sama, ketiga variabel tersebut juga belum mampu menjelaskan secara signifikan variabilitas nilai PPh Badan yang terutang. Temuan ini mengindikasikan bahwa profitabilitas perusahaan, khususnya efisiensi pemanfaatan aset, berperan penting dalam menentukan beban perpajakan. Sebaliknya, struktur permodalan dan margin laba bersih belum cukup kuat untuk dijadikan indikator utama dalam konteks ini.
Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada Pesantren Al-Umm ASWAJA Siti Hali Halabi; Indra Cahaya Kusuma; Didi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.5719

Abstract

Penelitian ini bertujuan untuk menganalisis sistem akuntansi penerimaan dan pengeluaran kas pada Pesantren Al-Umm ASWAJA serta mengevaluasi kesesuaiannya dengan Pedoman Akuntansi Pesantren berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP). Metode penelitian yang digunakan adalah pendekatan kualitatif dengan metode deskriptif melalui teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi kas di pesantren masih bersifat manual dan sederhana, dengan pencatatan yang belum terstruktur serta adanya perangkapan fungsi oleh bendahara. Selain itu, pemisahan tugas dan sistem pengendalian internal belum berjalan optimal. Penelitian ini juga menemukan bahwa laporan keuangan belum sesuai standar karena belum diterapkannya kode rekening dan format laporan keuangan lengkap. Oleh karena itu, diperlukan perbaikan sistem melalui digitalisasi pencatatan, pemisahan tugas, serta peningkatan kompetensi sumber daya manusia agar pengelolaan keuangan lebih transparan, akuntabel, dan sesuai prinsip syariah.
Co-Authors Abdullah Zamasari Ade Budi Setiawan Ade Budi Setiawan Ade Budi Setiawan Afif, M Nur Agus Sumarna Agustiani, Fani Ahmad Musa Aji Wahyu Rosandi Alfiyah Khanza Alya Auliya Zahro Alya Auliya Zahro Alya, Nina Amelia Fitriani Ananda Putri Sherlina Sherli Andini Rahmawati Andy Lasmana Arin Saprina Arrofa Alifia Salma Aseanty, Deasy Assyifa Melani Atika Sari Aulia Rahman Aulia, Elsa Sayyidina Awa Awa Awa Awa Axchellawati, Tiara Azimah, Tiara Savana Azmy, Rafida Bunga Putri Andriyadi Choirul, Anwar Cucu Nurhayati Davina Aslamy Pasha Desi Apriyani Devina Damayantie Dewi wardah Difa Maharani Dini Aulia Zahra Dini Shintya Djaddang, Syahril Dwi Agustin, Pitriani Dwi Gemina Dwi Gemina Edi Priyono Elin Aulia Nahda Elsa Sayyidina Aulia Endang Silaningsih Eneng Fauziah Erni Yuningsih Erny Amriani Asmin Fadhiya, Kamila Fadilla Syahrani Falsa Mulia Farid Nugraha Fathia Jahra Fathia Jahra Fitria Novianti Fuji Tri Ramadani G. Gunawan Haikal Davis Firdaus Haklima Bintang Wulandari Hambani, Susy Hamdun Hanifah Atika Sari Hendri Alfarisi Hendriyan Taofik Hestiany, Efin Hilman Ariyansyah Indira Cahya Patrisa Indra Cahaya Kusuma Indra Cahya Kusuma Indra Cahya Kusuma Indra Cahya Kusuma Jericho Aditya Vandy JMV Mulyadi Julia Fitria Rahman Kiswah Nurma Awaliah Laila Lutfiyyah Salsabila Lesya Adinda Salsabila Lucy Warsindah M. Arifin Maila Mulida Rahmawati Maritza Ardiansyah Putri Maspupah, Siti Mayka Nurizkya Permana Mohammad Syahrul Muhamad Fauzi Firdaos Muhammad Abiyyu Khairi Amru Muhammad Afrizal Muhammad Rian Syauri Muhammad Ridwan Effendi Muladi, Dimas Pajriansyah Nai Wise Hulmun Nihlatul Muniroh Ningsih, Kurnia Nur Adinda Dwi Putri S Nur Amaliah Hasanah Nur Diyanah, Siti Pakpahan, Arnolt Putri Permatasari Rafie Maghfira Suardi Rafie Tubagus Maulana Ibrahim Rahmadani, Alma Suci Regina, Rena Resdiana, Imelda Retno Alamsyah Reutna Komala, Mona Ridwan Maulana Rieska Secar Islamiah Ristya Cahya Khaerunissa Rizky Titis Agustianto Safinatun Nazah Sendy Pratama Septi Yuliyani Shinta Febryana Fambudi Putri Sindi Siti Adinda Siti Aisyah Siti Edeniah Siti Fatimah Siti Hali Halabi Siti Inayatun Sabilla Siti Inayatun Sabilla Siti Marsinah Siti Marsinah May Siti Maspupah Siti Nuraeni, Siti Siti Nuralfina Putri Siti Rachma Siti Solehah Sri Harini Suryadi, Anggi Suryani, Danu Syabilla, Vina Syifa Auladina Radianto Tini Kartini Tini Kartini Kartini Tri Widyastuti Triyani Triyani Villa Delpia Vina Syabilla Weli, Fitra Widia Aulia Rahmah Widianti, Meida Yoyok Priyo Hutomo Yulianingsih Yusti Sopiana Halizahra Zahra Amalia