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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jurnal Ilmiah Akuntansi Kesatuan The Es Accounting and Finance West Science Accounting and Finance
Ellyn Octavianty
Universitas Pakuan
Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS DAN EFISIENSI PENYERAPAN ANGGARAN BELANJA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK Alda Amelinda; Monang Situmorang; Ellyn Octavianty; Yan Noviar Nasution
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5179

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengukur efektivitas dan efisiensi penyerapan anggaran Dinas Pekerjaan Umum dan Penataan Ruang Kota Depok tahun 2015-2019. Penelitian dilakukan dengan melakukan pengamatan dan wawancara ke Sub Bagian Evaluasi dan Perencanaan Pelaporan. Analisis data yang digunakan adalah rasio efektivitas dan rasio efisiensi. Hasil penelitian menunjukkan bahwa efektivitas penyerapan anggaran pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Depok tahun 2015-2019 seluruhnya dikategorikan tidak efektif dan untuk tingkat efisiensi pada tahun 2015-2019 seluruhnya dikategorikan efisien. Implikasi atas penelitian ini adalah Dinas Pekerjaan Umum dan Penataan Ruang Kota Depok sebaiknya dalam penyerapan anggaran belanja yang dilakukan lebih ditingkatkan lagi secara maksimal sesuai alokasi anggaran yang telah ditetapkan agar tidak terjadi selisih antara realisasi dan anggarannya yang tinggi, sehingga dapat tercapainya tujuan dan sasaran. Serta dapat memperhatikan dan memperhitungkan rencana kegiatan secara seksama agar anggaran dapat direalisasikan dengan baik dan dapat telaksana sesuai visi Pemerintah Daerah Kota Depok.  ABSTRACTThis study aimed to analyze and measure the effectiveness and efficiency of the absorption of the Public Works and Spatial Planning Department of Depok City in 2015-2019. The research was conducted at the Department of Public Works and Spatial Planning in the City of Depok by observing and interviewing the Evaluation and Reporting Planning Sub-Section. Analysis of the data used is the ratio of effectiveness and efficiency ratio. The results of the study show that the effectiveness of budget absorption at the Department of Public Works and Spatial Planning for the City of Depok in 2015-2019 are all categorized as ineffective and for the level of efficiency in 2015-2019 all are categorized as efficient. The implication of this research is that the Department of Public Works and Spatial Planning for the City of Depok should improve the absorption of the spending budget to the maximum according to the predetermined location so that there is no high discrepancy between the realization and the budget, so that goals and objectives can be achieved. As well as being able to pay attention to and take into account the planned activities carefully so that the budget can be realized properly and can be implemented according to the vision of the Depok City Regional Government.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENYERAPAN ANGGARAN BELANJA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA DEPOK Alda Amelinda; Monang Situmorang; Ellyn Octavianty; Yan Noviar Nasution
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5179

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengukur efektivitas dan efisiensi penyerapan anggaran Dinas Pekerjaan Umum dan Penataan Ruang Kota Depok tahun 2015-2019. Penelitian dilakukan dengan melakukan pengamatan dan wawancara ke Sub Bagian Evaluasi dan Perencanaan Pelaporan. Analisis data yang digunakan adalah rasio efektivitas dan rasio efisiensi. Hasil penelitian menunjukkan bahwa efektivitas penyerapan anggaran pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Depok tahun 2015-2019 seluruhnya dikategorikan tidak efektif dan untuk tingkat efisiensi pada tahun 2015-2019 seluruhnya dikategorikan efisien. Implikasi atas penelitian ini adalah Dinas Pekerjaan Umum dan Penataan Ruang Kota Depok sebaiknya dalam penyerapan anggaran belanja yang dilakukan lebih ditingkatkan lagi secara maksimal sesuai alokasi anggaran yang telah ditetapkan agar tidak terjadi selisih antara realisasi dan anggarannya yang tinggi, sehingga dapat tercapainya tujuan dan sasaran. Serta dapat memperhatikan dan memperhitungkan rencana kegiatan secara seksama agar anggaran dapat direalisasikan dengan baik dan dapat telaksana sesuai visi Pemerintah Daerah Kota Depok.  ABSTRACTThis study aimed to analyze and measure the effectiveness and efficiency of the absorption of the Public Works and Spatial Planning Department of Depok City in 2015-2019. The research was conducted at the Department of Public Works and Spatial Planning in the City of Depok by observing and interviewing the Evaluation and Reporting Planning Sub-Section. Analysis of the data used is the ratio of effectiveness and efficiency ratio. The results of the study show that the effectiveness of budget absorption at the Department of Public Works and Spatial Planning for the City of Depok in 2015-2019 are all categorized as ineffective and for the level of efficiency in 2015-2019 all are categorized as efficient. The implication of this research is that the Department of Public Works and Spatial Planning for the City of Depok should improve the absorption of the spending budget to the maximum according to the predetermined location so that there is no high discrepancy between the realization and the budget, so that goals and objectives can be achieved. As well as being able to pay attention to and take into account the planned activities carefully so that the budget can be realized properly and can be implemented according to the vision of the Depok City Regional Government.
PENGUKURAN KINERJA UPTP PUSKESMAS TANAH SAREAL KOTA BOGOR MENGGUNAKAN METODE BALANCED SCORECARD 2019 - 2022 Octavianty, Ellyn; Ilmiyono, Agung Fajar; Slamet, Budiman; Kohar, Abdul; Daniela, Annisaa Fitriyana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9538

Abstract

ABSTRAKTujuan penelitian ini untuk meninjau kinerja UPTD Puskesmas Tanah Sareal Kota Bogor menggunakan metode Balanced Scorecard untuk menggambarkan pergerakan dan perkembangan kinerja Puskesmas secara lebih menyeluruh. Penelitian adalah penelitian kualitatif dan variabel yang digunakan adalah perspektif – perspektif yang ada dalam metode Balanced Scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal serta perspektif pertumbuhan dan perkembangan. Responden pasien yang berpatisipasi yaitu sejumlah 100 orang dan untuk responden pegawai yang berpatisipasi adalah seluruh pegawai sejumlah 45 orang. Metode analisis data menggunakan ukuran-ukuran dalam masing-masing persepektif. Hasil analisis penelitian dapat disimpulkan bahwa secara keseluruhan kategori kinerja dapat dikatakan “cukup baik” dan perspektif pelanggan serta pertumbuhan dan pembelajaran berperan atau dominan terhadap kinerja UPTD Puskesmas Tanah Sareal Kota Bogor. Puskemas perlu melakukan perbaikan pada faktor – faktor yang berpengaruh baik pada faktor keuangan maupun non-keuangan dan diperlukan adanya kerja sama dan komitmen yang dijalankan oleh pihak Puskesmas.ABSTRACTThis research aims to review the performance of the UPTD Tanah Sareal Community Health Center, Bogor City, using the Balanced Scorecard method to describe the movement and development of the Community Health Center's performance more comprehensively. The research is qualitative research and the variables used are the perspectives in the Balanced Scorecard method, namely the financial perspective, customer perspective, internal business process perspective, and growth and development perspective. The patient respondents who participated were 100 people and the employee respondents who participated were all 45 employees. The data analysis method uses measurements from each perspective. The results of the research analysis can be concluded that the overall performance category can be said to be "fairly good" and the customer perspective as well as growth and learning play a role or are dominant in the performance of the UPTD Puskesmas Tanah Sareal, Bogor City. Community Health Centers need to make improvements to factors that influence both financial and non-financial factors and there is a need for cooperation and commitment by the Community Health Centers.
Stock Price Determinants in Defensive Industries: The Role of Macroeconomic Factors and Profit Growth in Indonesia’s Pharmaceutical Sector Octavianty, Ellyn; Ilmiyono, Agung Fajar; Tartilla, Nilda; Andriani , Davina Dwi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3582

Abstract

Stock price fluctuations are shaped by both macroeconomic conditions and firm-level performance, making them a central focus in capital market research. The pharmaceutical sector, as part of the consumer goods industry, is often classified as a defensive sector where demand remains relatively stable during economic uncertainty. This study examines the effect of inflation, interest rates, and profit growth on the stock prices of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. Using purposive sampling of eight firms and multiple linear regression analysis, the results show that the three variables have no significant impact on stock prices, either individually or collectively. The findings contribute theoretically by clarifying the limited relevance of traditional macroeconomic indicators in defensive industries, suggesting that sectoral and firm-specific factors may play a more dominant role. Practically, the study advises investors to focus on regulatory frameworks, product innovation, and public health dynamics when evaluating pharmaceutical equities. From a policy perspective, the results imply that conventional monetary instruments exert limited direct influence on defensive industries, highlighting the need for sector-specific policies to sustain investor confidence and industry growth. Keywords: Inflation, Interest Rates, Profit Growth, Stock Prices, Pharmaceutical Sector
Analysis of Raw Material Rice Inventory Control Using the Economic Order Quantity and Reorder Point Methods Octavianty, Ellyn; Ilmiyono, Agung Fajar; Adinugraha, Muhammad Rafli
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.723

Abstract

This research aims to analyze the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods for controlling rice raw material inventory at Kedai Bubur Ayam Tuangyu. The study employs a descriptive exploratory approach with a case study methodology, utilizing both primary and secondary quantitative data. Data analysis was conducted using non-statistical research techniques with the EOQ method. Through EOQ, a more economical order quantity of 570 kg per order was determined, with a purchasing frequency of 14 times per year. Additionally, a safety stock of 170 kg was established, and the reorder point was set at 192 kg. The implementation of EOQ in rice inventory control is highly feasible, as this method optimizes inventory management and reduces costs by IDR 1,658,144.
JOB ORDER COSTING DAN COST PLUS PRICING PADA USAHA BULAN BINTANG SEJAHTERA Octavianty, Ellyn; Ilmiyono, Agung Fajar; Nur Alvi, Putri Alian
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.12797

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis perhitungan harga pokok penjualan dengan metode job order costing serta penetapan harga jual menggunakan metode cost plus pricing. Penelitian ini adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Metode analisis data menggunakan ukuran dari model job order costing untuk menghitung biaya dan model dari cost plus pricing untuk penentuan harga jual. Hasil penelitian menunjukkan bahwa penerapan metode job order costing menghasilkan nilai harga pokok penjualan yang lebih akurat yang disesuaikan dengan jenis bisnis yang dijalankan, yaitu kerajinan karena setiap pesanan bisa saja merupakan pesanan yang unik. Metode cost plus pricing membantu menetapkan harga jual yang mencerminkan total biaya produksi sekaligus meningkatkan laba. Penelitian ini menyimpulkan bahwa UMKM perlu mengadopsi metode perhitungan biaya dan penetapan harga yang lebih sistematis agar dapat meningkatkan profitabilitas serta mendukung keberlanjutan usaha. ABSTRACTThis study aims to analyze the calculation of the cost of goods sold using the job order costing method and the determination of selling prices using the cost plus pricing method. This study is a descriptive qualitative study with data collection techniques through observation, interviews, and documentation. The data analysis method uses measurements from the job order costing model to calculate costs and the cost plus pricing model to determine selling prices. The results show that the application of the job order costing method produces a more accurate cost of goods sold value that is adjusted to the type of business being run, namely crafts, because each order can be a unique order. The cost plus pricing method helps set selling prices that reflect the total production costs while increasing profits. This study concludes that MSMEs need to adopt a more systematic cost calculation and pricing method to increase profitability and support business sustainability.
Fiscal Reconciliation Analysis of Commercial Financial Statements Octavianty, Ellyn; Ilmiyono, Agung Fajar; Indrayono , Yohanes; Hutasoit, Mei
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2192

Abstract

Fiscal reconciliation is carried out to overcome the difference in perception between accounting by determining the taxation of income and expense accounts. The purpose of this study is to find out whether the fiscal correction is appropriate based on the tax provisions on income and expense accounts in the financial statements. To find out the basis for calculating taxable income as the basis for calculating taxes payable and to find out how to prepare a fiscal reconciliation report in more detail. This research was conducted on Agricultural Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample used in this study is 4 companies, namely PT Bisi International Tbk, PT PP London Sumatra Indonesia Tbk, PT Sinar Mas Agro Resources and Technology Tbk and PT Tunas Baru Lampung Tbk. The sample selection uses the purposive sampling method with the analysis method used, namely descriptive and comparative with the empirical study method, which describes a phenomenon/event systematically as it is. The results of the research on fiscal corrections made by agricultural sub-sector companies on income and expense accounts are in accordance with applicable tax regulations. After the fiscal reconciliation of the commercial income statement, it results in changes in the company's taxable income due to differences in recognition, namely fixed differences and time differences according to commercial and fiscal. So that there is a change in the company's tax burden, from the difference in recognition, there is an increase and decrease in the amount of taxable income so that the company experiences underpayment and overpayment of the company's outstanding taxes.
The Effect of Independence and Professional Ethics on Auditor Performance at the Bogor Regency Inspectorate Ilmiyono, Agung Fajar; Octavianty, Ellyn; Sunarta, Ketut; Pramashella, Nabilla Azzahra; Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4238

Abstract

Auditor performance reflects the outcomes of responsibilities such as examining financial statements, assessing compliance, and delivering objective evaluations. Strengthening auditor independence and adherence to professional ethics plays a vital role in sustaining credibility and ensuring accountability in audit outcomes. This study aims to analyse how independence and professional ethics influence internal auditor performance within the Bogor Regency Inspectorate. A verificative approach with an explanatory survey method was applied. The data were obtained from 36 respondents using questionnaires and analysed with SPSS version 29. Descriptive statistics, multiple linear regression, traditional assumption evaluation, and hypothesis testing using the t-test, F-test, and coefficient of determination were among the analytical methods used. The findings suggest that professional ethics and independence have no statistically significant partial effects on internal auditor performance. In a combined test, independence and professional ethics show a considerable positive impact, highlighting their joint contribution in enhancing the quality of internal supervision. These findings emphasise the need for internal auditors to consistently apply independence and professional ethics to improve objectivity, accountability, and the reliability of audit reports. Future research is advised to incorporate other variables such as competence, leadership, and organizational culture to provide broader insights into auditor performance.
Co-Authors Abdul Kohar Adinugraha, Muhammad Rafli Agung Fajar Ilmiyono Alda Amelinda Andriani , Davina Dwi Aprilia, Fridayana Daniela, Annisaa Fitriyana Defi Jumadil Syahputra Fajarrohmi, Ria Fridayana Aprilia Fridayana Aprilia Hutasoit, Mei Ika Jenawati Ika Jenawati Indrayono , Yohanes Jenawati, Ika Lia dahlia Lia Dahlia, Lia Monang Situmorang Muhamad Syahrial Muhamad Syahrial Nilda Tartilla, Nilda Nur Alvi, Putri Alian Pramashella, Nabilla Azzahra Rachmalia, Raden Risma Ayu Raden Risma Ayu Rachmalia Raden Risma Ayu Rachmalia Ria Fajarrohmi Slamet, Budiman Suhendra Sunarta, Ketut Syahputra, Defi Jumadil Syahrial, Muhamad Yan Noviar Nasution