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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Sosial Humaniora JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cakrawala Ilmiah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Asian Journal of Community Services (AJCS) Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi
Afif, M Nur
Universitas Djuanda
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Veterinary Other

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Analysis of the Health Level of Sharia Savings and Loan Cooperatives in the Regulation of the Minister of Cooperatives Suci Utami Sudirawarda; M. Nur Afif; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3119

Abstract

Cooperatives act as institutions that are able to collect and create economic strength collectively to achieve a better level of welfare for their members. Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 stipulates the method of assessing the Cooperative Health Level as a guide to objectively assessing cooperative performance consisting of risk profiles, financial performance and capital. This study aims to analyze the health level of KSPPS BMT Binaul Ummah Bogor City for the 2019-2023 period using a quantitative descriptive approach with primary and secondary data sources. The assessment was carried out based on the concept contained in the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 and Technical Instructions Number 15 of 2021, and supported by documentation, interview, and literature study methods. The results of the study showed that this cooperative had a score of 12.00 with a healthy category for risk profiles, a score of 90.00 with a healthy category for financial performance, and a score of 6.90 with a category under special supervision for capital. Overall, the Cooperative obtained a total score of 108.9 with a healthy predicate.
PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA HOTEL NEW AYUDA 2 Lestari, Destiana Puji; Afif, M. Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2023

Abstract

Activity Based Costing is a method that can reduce cost distortions because it is caused by traditional cost accounting calculations. The calculation of the selling price of rooms at the New Ayuda 2 Hotel still uses traditional methods. The research is aimed at knowing how the difference in the calculation of selling prices between the Traditional method and the ABC Method. The data analysis method used in this study is a qualitative descriptive analysis with the calculation of the basic formula for determining the cost of goods using the Activity Based Costing method. The results of this study show that the calculations used at the New Ayuda 2 Hotel are still overcosting and undercosting when compared to the ABC system, because calculations using traditional methods only use one cost driver so that there are many cost distortions and result in irrelevant selling price calculations. Companies should reevaluate the cost-charging system in determining the selling price of rooms. Keywords: ABC Method, Traditional Method, Selling Price
Pengaruh Return On Aset, Debt To Equity Ratio Dan Tarif Pajak Terhadap Penghindaran Pajak (Studi Kasus pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023) Melani, Assyifa Putri; Afif, Muhamad Nur; Aziz, Ayi Jamaludin
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/6c5e4w71

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on aset (ROA), Debt to equity ratio (DER) dan Tarif pajak terhadap Penghindaran pajak pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan analisis regresi data panel. Sampel dipilih melalui metode purposive sampling, menghaslkan 39 perusahaan dengan total 195 observasi. Variabel dependen dalam penelitian ini adalah Penghindaran pajak yang diukur menggunakan Effective Tax Rate (ETR), sedangkan variabel independen dalam penelitian ini adalah Return on aset, Debt to equity ratio dan Tarif pajak. hasil penelitian menunjukan bahwa secara parsial Return on asset dan Tarif pajak berpengaruh signifikan terhadap Penghindaran pajak, sedangkan Debt to equity ratio tidak berpengaruh signifikan. Namun secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Penghindaran pajak. penelitian ini memberikan implikasi bagi perusahaan dan pemetintah dalam merancang strategi pengelolaan pajak yang lebih efektif.
Analisis Pengendalian Internal Pada Pemberian Kredit Tanpa Jaminan di Lembaga Permodalan Nasional Madani (PNM) Mekkar Unit Caringin Bogor Ira Nafilah, Dede; Afif, M. Nur; Hutomo, Yoyok Priyo
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/t5787x39

Abstract

Penelitian ini bertujuan untuk menganilis dan mengetahui pengaruh prosedur pengendalian internal, kepatuhan kebijakan internal dan kompetensi dan pelatihan pegawai pada pemberian kredit tanpa jaminan. Data yang digunakan adalah data primer berupa angket kuesioner. Analisis yang digunakan dengan menggunakan regresi linier berganda untuk menguji variabel prosedur pengendalian internal, kepatuhan kebijakan internal dan kompetensi dan pelatihan pegawai terhadap pemberian kredit tanpa jaminan. Sampel yang digunakan sebanyak 100 responden. Hasil penelitian menunjukkan bahwa prosedur pengendalian internal berpengaruh positif pada pemberian kredit tanpa jaminan, kepatuhan kebijakan internal berpengaruh positif pada pemberian kredit tanpa jaminan, kompetensi dan pelatihan pegawai berpengaruh negatif pada pemberian kredit tanpa jaminan. Sedangkan, prosedur pengendalian internal, kepatuhan kebijakan internal dan kompetensi dan pelatihan pegawai berpengaruh secara simultan pada pemberian kredit tanpa jaminan. 
ANALISIS BREAKEVEN POINT SEBAGAI ALAT PERENCANAAN LABA STUDI KASUS PADA PT. YONGJIN JAVASUKA GARMENT Afif, M Nur; Lasmana, andy; Rahmadhani, Nur Sahri
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3567

Abstract

Penelitian ini bertujuan. untuk. mengetahui. besarnya impas yang dihasilkan dari aktivitas penjualan perusahaan sehingga diketahui keadaan perusahaan dimana tidak untung dan tidak rugi. Analisis data menggunakan analisis data deskriptif dengan metode pendekatan kualitatif. Hasil penelitian menunjukan bahwa secara keseluruhan penjualan (BEP mix), PT. Yongjin Javasuka Garment belum mencapai BEP baik dalam US$ maupun dalam pieces (PCS). Pada tahun 2017 penjualan sebanyak 5,372,887 PCS atau sebesar US$ 104,172,746.94 dengan BEP sebanyak 8,900,929 PCS atau sebesar US$ 172,576,536.32, . Pada tahun 2018 penjualan sebanyak 4,736,383 PCS atau sebesar US$ 108,144,440.58 dengan BEP sebanyak 10,696,728 PCS atau sebesar US$ 244,235,256.33. Sehingga analisis BEP dapat dijadikan alat bagi perusahaan untuk digunakan dalam melakukan perencanaan laba dan target penjualan.
ANALISIS PENERAPAN SISTEM SMARTSHEET TERHADAP PENGENDALIAN PERSEDIAAN DI PT ABC: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Rahmawati, Tia; Afif, M. Nur; Jamaludin Azis, Ayi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3287

Abstract

Introduction: In the digital era, the success of information system implementation is highly influenced by user acceptance and behaviour. This study aims to analyse the influence of perceived ease of use, perceived usefulness, and attitude toward system use on inventory control, both directly and indirectly through the intention to use the system as a mediating variable, using the Technology Acceptance Model (TAM) approach.Methods: This research employed a quantitative method, utilising path analysis with SmartPLS. The sample consisted of 50 respondents who are users of the inventory control system at PT ABC.Results: The results showed that only attitude toward system use had a direct, positive, and significant effect on inventory control. Meanwhile, perceived ease of use and perceived usefulness did not show significant effects, either directly or through the mediation of the intention to use the system.Conclusion and suggestion: These findings highlight that attitude plays a dominant role in the successful implementation of the system in inventory control, whereas perceived ease of use and usefulness need to be supported by other factors such as training, organisational culture, and management support. Keywords: Technology Acceptance Model (TAM), Inventory Control, Interest in System Use.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024 Putri, Azizah Syafira; Afif, M. Nur; Melani, Maria Magdalena
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2316

Abstract

This study aims to analyze the impact of company size, profitability, and leverage on corporate social responsibility (CSR) disclosure in non-primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Secondary data were obtained from the financial statements and sustainability reports of sample companies. Purposive sampling was used as the sampling method, resulting in 21 companies and 84 observations. Data analysis was conducted using panel data regression with EViews 12 software. The results partially indicate that company size, profitability, and leverage do not have a significant effect on CSR disclosure. This finding suggests that CSR disclosure decisions in this sector may be more strongly influenced by non-financial or strategic factors than solely financial indicators. The implications of this study enrich the literature on CSR and provide insights for companies and regulators regarding the importance of considering other factors in promoting CSR transparency. Keywords: Firm Size, Profitability, Leverage, Corporate Social Responsibility (CSR) Disclosure, Consumer Cyclical Sector.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aulia, Siti Nur; Afif, M. Nur; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2317

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosures on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Financial performance is measured using the Return on Assets (ROA) indicator, while ESG data is obtained from annual and sustainability reports. The theoretical framework is based on legitimacy theory, stakeholder theory, and signaling theory. Using a quantitative approach and panel data regression analysis through the Random Effect Model, the results show that ESG disclosures—both simultaneously and partially—do not have a significant effect on ROA. The adjusted R-squared value of 1.38% indicates a very low explanatory power of the independent variables in explaining the variation in ROA. These findings suggest that despite the increasing trend in ESG reporting, it has yet to make a substantial impact on short-term profitability in the energy sector. The results imply that ESG implementation must go beyond formal reporting and be substantively integrated into business operations. Investors are also encouraged to continue considering conventional financial indicators when assessing company performance. Future studies are recommended to expand the observation period and include other sectors to obtain more generalizable results. Keywords: Environmental, Social, Governance, Return on Assets, financial performance, energy companies, Indonesia Stock Exchange
EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP SIKLUS PEMBELIAN BAHAN BAKU PADA PT. XYZ Didi, Didi; Hestiany, Efin; Afif , M. Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2408

Abstract

This study aims to evaluate the internal control system over the raw material purchasing cycle at PT. XYZ, using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The research method includes observation, questionnaires, and document analysis to assess the five components of internal control, as well as strategy formulation using the TOWS analysis. The results show that, overall, the internal control system operates fairly well, supported by a clear organizational structure, documented standard operating procedures (SOPs), and the use of an ERP system. However, weaknesses remain in risk assessment, ERP integration with suppliers, and the accuracy of raw material requirement data. The implementation of internal control is relatively aligned with the COSO framework, particularly in control environment and monitoring components, though risk assessment, control activities, and communication require strengthening. The strategy to enhance internal control effectiveness focuses on the Opportunities-Strengths (OS) quadrant of the TOWS matrix, leveraging internal strengths and external opportunities through technology optimization, employee training, and improved procedures and interdepartmental communication. Keywords: internal control system, raw material purchasing, COSO, TOWS
Evaluasi Sistem Pengendalian Intern Pembelian Bahan Baku dalam Gudang Industri Sepatu CV. Djafa Shoes Bogor Nuralfina, Siti; Afif, Muhammad Nur
Karimah Tauhid Vol. 4 No. 10 (2025): Karimah Tauhid (on proses)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v4i10.21357

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan Sistem Pengendalian Intern (SPI) dalam proses pembelian pada gudang CV. Djafa Shoes, sebuah perusahaan manufaktur alas kaki yang berlokasi di Bogor, Jawa Barat. Latar belakang penelitian ini adalah permasalahan pengelolaan gudang yang masih dilakukan secara manual, sehingga rawan terhadap kesalahan pencatatan, keterlambatan informasi, dan kurangnya keakuratan data. Selain itu, perusahaan belum memanfaatkan teknologi informasi secara optimal dalam pengelolaan persediaan. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui observasi langsung terhadap aktivitas gudang, wawancara dengan karyawan dan supervisor, serta studi dokumentasi pada laporan pembelian, retur, dan catatan stok. Analisis data dilakukan dengan membandingkan temuan lapangan dengan teori Sistem Informasi Akuntansi dan Pengendalian Intern yang ada dalam literatur. Hasil penelitian menunjukkan bahwa perusahaan telah melaksanakan beberapa prosedur pengendalian, seperti pengecekan stok rutin, pencatatan retur, dan perbandingan omzet dengan pesaing. Namun, sistem yang digunakan belum terkomputerisasi secara penuh dan belum terintegrasi antarbagian. Kendala utama yang dihadapi meliputi keterbatasan penggunaan teknologi, rendahnya kompetensi SDM, dan belum adanya prosedur kerja tertulis (SOP) yang baku.Penelitian ini merekomendasikan penerapan Sistem Informasi Akuntansi yang terintegrasi secara bertahap, dimulai dari penggunaan aplikasi sederhana hingga ke sistem ERP. Selain itu, pelatihan SDM dan penyusunan SOP menjadi langkah penting untuk meningkatkan efisiensi, akurasi, dan ketepatan waktu dalam proses pengelolaan gudang.
Co-Authors Ade Budi Setiawan Adinda Fatimatul Adawiyah, Siti Ahmad Fachri Putra Anandhita Mutiara Arsy Andy Lasmana Anggi Suryadi Anida Anida, Anida Aulia Putri Aulia, Siti Nur Ayu Andira Aziz, Ayi Jamaludin Bahari, Kintan Rizki Bayu Andrian Andrian Chandra Ayu Pramestidewi Dewi Nisa Amaliah Djoko Marsudi Elma, Eneng Elsa Sayyidina Aulia Fadillah Nur Hikmah Farizka Susandra Farizka Susandra Fe, Didi Fitri Hanipah Ali Sadikin Herni Syahara Hestiany, Efin Hutomo, Yoyok Priyo I. Hasanah Indah Nurul Gina Indra Cahya Kusuma Intan Nuraini Ira Nafilah, Dede Irawati Irawati Jamaludin Azis, Ayi Lestari, Destiana Puji Lestari, Violita Eka Magdalena Melani, Maria Maria Magdalena Melan Maria Magdalena Melani Maria Magdalena Melani Maria Magdalena Melani Marsinah, Siti Maya Safitri Maysanda Melani Maria Magdalena Melani, Assyifa Putri Melani, Maria Magdalena Mevia, Tasya Arta Mila Karmila Mohamad Fikriansyah Muhammad Faza Aditya Muhammad Yusuf Nasution, Masita Amalia Nisrina Nur Afifah Nuralfina, Siti Nurhasanah, Ai P. Nurjanah Pera Risti Anisa Putri Winata, Elsa Putri, Azizah Syafira Rahmadhani, Nur Sahri Rahmawati, Dera Rahayu Rahmawati, Tia Rani Kusriana Dewi Restia Satika Rosdiyana, Ira Sadiati, Ummi Sadikin, Hanipah Ali Saeful Anwar Saeful Anwar Saepul Anwar Samsuri . Saraswati , Ayu Sari, Mulia Sariman Sariman Siti Amalia Siti Herlinda Triana Pebrianti Siti Nurisma Ristiawan Siti Saadah Siti Salwawati Suci Utami Sudirawarda Suhendi Suhendi Sulastri, Ade Susilawati Susilawati Titiek Tjahja Andar Tiyas Lutfiyanti Tria Utami, Putri Melani Wahyuningsih, Siska Widyastuti Widyastuti Wuryanto, Listio Y. Triwidatin Y. Triwidatin Yoyok Priyo Hutomo Yupitasari Yuppy Triwidatin Zamzami, Karlina Karimah