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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Business and Accounting Research Journal Journal of Business and Behavioural Entrepreneurship AFRE Accounting Financial Review JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Jurnal Agregasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities Journal of Information System, Applied, Management, Accounting and Research Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Pendidikan @is The Best [Accounting Information System & Information Technology Business Enterprise] Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) International Journal Of Science, Technology & Management (IJSTM) Community Empowerment JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics, Management, Business And Accounting (JEMBA) Healthy Journal International Journal of Management Science and Information Technology (IJMSIT) Study & Accounting Research International Business and Accounting Research Journal Jurnal Pengabdian Tri Bhakti Society
Sri Dewi Anggadini
Universitas Komputer Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH : DAMPAK DARI SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH Sri Dewi Anggadini; Ari Bramasto; Sulton Aulia
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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

Abstract

Tuntutan masyarakat semakin meningkat atas pemerintahan yang baik. Kinerja Satuan Kerja Perangkat Daerah (SKPD) harus ditingkatkan agar menghasilkan laporan keuangan yang berkualitas. Laporan keuangan adalah suatu cerminan untuk dapat mengetahui apakah suatu pemerintahan telah berjalan dengan baik, sehingga pemerintah diharuskan untuk dapat menghasilkan laporan keuangan yang berkualitas. Di mana laporan keuangan yang dihasilkan telah memenuhi karakteristik kualitatif laporan keuangan yang terdiri dari relevan, andal, dapat dibandingkan, dan dapat dipahami. Ada banyak faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah diantaranya sistem pengendalian intern dan sistem akuntansi keuangan daerah. Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah pada BPKD Kabupaten Bandung Barat. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Unit analisis dalam penelitian ini adalah BPKD Kabupaten Bandung Barat dengan metode analisis Structural Equation Model (SEM) dengan menggunakan Smart PLS3.0 dan data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling. Populasi penelitian ini adalah pegawai BPKD Pemerintah Kabupaten Bandung Barat dengan sample sebanyak 30. Hasil penelitian menunjukkan terdapat hubungan antara sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah
DETERMINASI PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS Sri Dewi Anggadini; Rini Herdiani
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 3, No 1 (2020): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v3i1.28916

Abstract

This research was conducted at various industry companies listed on the Indonesia Stock Exchange 2014-2018. The phenomenon that occurs is an increase in company working capital turnover, but the company's profitability decreases. The purpose of this study is to learn more about working capital turnover towards profitability in various industry companies listed on the Indonesia Stock Exchange 2014-2018. This research uses descriptive analysis method and verification method using quantitative analysis. The population used in this study is the financial position financial statements and earnings reports of various industrial companies listed on the Indonesia Stock Exchange 2014-2018. Sampling with purposive sampling technique with data of 5 years. The statistical method used is multiple linear regression analysis using the SPSS 21.0 application assistance program. The results of the study showed that the working capital turnover had a significant effect on profitability in various industry companies listed on the Indonesia Stock Exchange 2014-2018.
KUALITAS INFORMASI AKUNTANSI : PERLUNYA PENGETAHUAN DAN KUALITAS SISTEM Sri Dewi Anggadini; Ari Bramasto; Rafa Nafisah
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.362

Abstract

Laporan keuangan dikatakan berkualitas karena dipengaruhi oleh banyak faktor termasuk pengetahuan akuntansi dan kualitas sistem informasi akuntansi. Penelitian ini bertujuan untuk mengetahui seberapa besar  pengetahuan akuntansi dan kualitas sistem informasi akuntansi menimbulkan dampak terhadap kualitas laporan keuangan di UMKM  Alas Kaki Cimahi. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Teknik pengumpulan data  yang digunakan adalah kuesioner (angket) yang dikirimkan kepada responden yaitu  pemilik, manajer, dan bagian keuangan melalui pemilihan sampel jenuh yang artinya seluruh jumlah populasi dijadikan sampel.  Metode analisis data yang digunakan untuk menggambarkan tanggapan responden dengan melihat persentase skor aktual terhadap skor ideal. Hasil dari penelitian ini menunjukan bahwa pengetahuan akuntansi pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam indikator komunikasi. Kualitas sistem informasi akuntansi pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam indikator efisien. Selanjutnya kualitas laporan keuangan pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam masih terdapat kelemahan dalam indikator dapat dipahami. Dapat disimpulkan bahwa pengetahuan akuntansi dan kualitas sistem informasi akuntansi berdampak pada kualitas informasi akuntansi. Penelitian ini memiliki implikasi manajerial berupa peningkatan pengetahuan mengenai unsur-unsur yang mempengaruhi kualitas informasi akuntansi yang dapat dijadikan dasar dalam pengambilan keputusan.
ANALISIS PENGHINDARAN PAJAK YANG DIPENGARUHI TINGKAT PROFITABILITAS Sri Damayanti; Sri Dewi Anggadini; Ari Bramasto
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.107

Abstract

This research is conducted to determine the influence of Profitability on Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. The problem in the coal mining company is the existence of companies that have increased profitability but were followed by increased tax avoidance. The research method used is descriptive and verification analysis with a quantitative approach. The population in this study is 24 Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. Samples of research were taken using the purposive sampling method to obtain 14 coal mining companies with 70 financial statements in the period of 2013-2017. The analysis method used is multiple linear regression analysis. The result of this study showed that the profitability variables measured using Return on Asset (ROA) has negative and significant effect on Tax Avoidance which measured using Effective Tax Rate (ETR).
MEWUJUDKAN TERTIB PENGELOLAAN KEUANGAN MELALUI IMPLEMENTASI AKUNTANSI DASAR PADA RUKUN WARGA 06 DI KOTA BANDUNG Sri Dewi Anggadini; Fina Afrilia Elmanda
Indonesian Community Service and Empowerment Journal (IComSE) Vol 3 No 2 (2022): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v3i2.7176

Abstract

The application of accounting to Hamlet is financial management and decision making and long-term planning as a control tool in the Hamlet environment to avoid expenses outside of Hamlet's planning, even to know the obligations to other parties. On the other hand, there are still findings that Hamlet has not carried out optimal financial management. This activity has the objectives of: 1). Sharing knowledge and working together in helping to optimize financial management; 2). Motivate ability and competence in financial management related to the ability to prepare financial statements; 3). Utilization of information systems so that management is not dominated by manual recording hopes that obstacles can be minimized, especially Microsoft Excel software applications. In its implementation, the method used in the form of training on Hamlet's financial management accompanied by giving examples of how to plan the financial expenditures of an institution, in this case, is Hamlet, how to record the institution's finances, the implementation of the institution's financial management and the assessment/supervision of the institution's finances. Furthermore, training in empowering Hamlet administrators by providing financial management tutorials through the introduction of basic accounting. Related to Hamlet's problems, solutions are needed to increase knowledge of implementing financial management in Hamlet 06 Antapani Wetan Village. They provide knowledge by socializing the concept of financial management and financial reporting by conducting discussion sessions with Hamlet 06 administrators related to the pattern of financial use obtained from government revenues and dues and non-governmental organizations.
Efforts to improve information system-based residents administration services Leonardi Paris Hasugian; Aldi Hamzah Anugrah; Poni Sukaesih Kurniati; Edo Rahmat Hidayat; Sri Dewi Anggadini; Finna Afrilia Elmanda; Selvia Lorena Br Ginting; Yogie Rinaldy Ginting
Community Empowerment Vol 8 No 10 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.9823

Abstract

The aim of community service at Rukun Warga 06, Antapani Wetan Subdistrict, Bandung City is to provide information system facilities to enhance the efficiency of activities related to managing residents administration. This administration involves the issuance of certificates for various purposes, ensuring transparency in residents' contributions, and providing a platform for reporting community problems or aspirations. The method employed in this service begins with problem identification, analysis to prioritize urgent needs, system development, and outreach to gather feedback from users for evaluation. The result is improved efficiency in residents administration management, enhanced transparency in contributions, and simplified reporting of problems or aspirations.
Penguatan Perencanaan Keuangan Keluarga pada Pengusaha Kuliner Kawasan Gasibu Mini Antapani Kulon Kota Bandung Bramasto, Ari; Oktavian, Rizky Ferari; Anggadini, Sri Dewi
Jurnal Pengabdian Tri Bhakti Vol 6 No 1 (2024): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v6i1.2269

Abstract

Abstract Culinary entrepreneurs in the Gasibu Mini, Bandung, don't have much knowledge about family financial management, don't know much about capital investment, and need insight into capital investment. The fact of life is limited not only today, but it is necessary to think about the future too. Hope for the future will improve, many things in life need to be planned as well as possible, this is also the case with family financial planning. Financial planning for culinary entrepreneurs in Gasmin area does not need to be too complicated. Financial planning is carried out by making expenditure and income in detail. It is also necessary to pay attention to the regularity and neatness of recording so that the family's financial condition can be measured and is able to show whether the family's financial condition is healthy or whether they are experiencing problems. Financial planning is used as a strategy for separating family capital and business capital as an effort to increase efficiency. The aim of PkM activities is to ensure that families of culinary entrepreneurs have clear steps in mapping out financial planning for the future. The implementation method in solving problems is through socializing the importance and use of family financial planning, assistance in using capital investment and other alternatives, continuous assistance for 3 months which in the end can set aside 30% of total income for a better future. Mandatory outputs include publications through journals and news as well as online videos
IMPLEMENTASI PEMBELAJARAN PROJECT BASED LEARNING (PBL) DALAM UPAYA MENINGKATKAN PEMAHAMAN DAN PENGETAHUAN AKUNTANSI Anggadini, Sri Dewi; Damayanti, Sari; Suryanagara, Gagan; Sukmawati, Ira; Fahrana, Egi; Fitriyanti, Dini
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.9510

Abstract

The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use of the right learning model will greatly affect the success of the learning process. Conventional methods that only focus on material from lecturers to students are now considered less effective. More active learning methods are needed, one of which is the Project Based Learning method. The higher education curriculum in Indonesia should be directed at Case Project Based Learning, where students learn through case analysis and problem-solving. This will acquire skills as a reliable project-solver and better prepare them to enter the world of work. The population in this study were active students in the Accounting study program. The data analysis technique used is a descriptive analysis of the Likert scale. Approaches that help in learning accounting practices Most respondents agreed that PBL helps them in learning accounting practices, and no respondents considered this program less useful.
THE CONDITION OF RECEIVABLES TURNOVER AND FIRM SIZE ON PROFITABILITY (ROA) Anggadini, Sri Dewi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 7 No. 2: Juni 2018
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.074 KB) | DOI: 10.34010/jika.v7i2.1910

Abstract

Profitability (ROA) is the company's ability to earn a profit or advantage. The purpose of this research was to test and analyze the effect of the rotation and the size of the company's receivables against the profitability (ROA). The research method used is descriptive method quantitative approach with verifikatif. This research uses a 13 company as its population and 10 companies that serve as samples on the automotive sector sub manufacturing companies listed on the Indonesia stock exchange period 2011-2015, with purposive sampling technique While using the methods of analysis used in this study was multiple linear regression on the significance level of 5%. The program used in analyzing data using Statistical for Social Sciences (SPSS) ver. 16.0. Research is shows that partially turnaround receivable and the size of the company has influence significantly to profitability (ROA). With the huge influence of each are medium and low. Keyword: Receivable turnover, Firm size, Profitability (ROA)
PENDAMPINGAN PENGELOLAAN KEUANGAN SESUAI ISAK 35 DI PANTI ASUHAN AL AMIN BANDUNG Anggadini, Sri Dewi; Astiani, Elva Anggita; Fahrana, Egi; Damayanti, Sari; Suryanagara, Gagan
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 4 No. 2 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i2.9526

Abstract

Pemanfaatan praktik akuntansi di Panti Asuhan Al-Amin bertujuan untuk mengelola keuangan, pengambilan keputusan, dan perencanaan jangka panjang guna menciptakan kontrol yang efektif di dalam panti asuhan. Hal ini membantu dalam meminimalkan pengeluaran dan mengidentifikasi kewajiban terhadap pihak eksternal. Namun, temuan kegiatan pengabdian pada masyarakat ini menunjukkan bahwa praktik pengelolaan keuangan di Panti Asuhan Al-Amin belum optimal, sehingga kondisi inilah yang menjadi pertimbangan memilih Panti Asuhan Al-Amin menjadi mitra. Tujuan dari upaya ini meliputi hal-hal berikut: 1. Menyusun Laporan Aktivitas di Panti Asuhan. 2. Merancang Laporan Posisi Keuangan untuk memastikan total aset, kewajiban, dan aset bersih Panti Asuhan. 3. Mengembangkan Laporan Arus Kas untuk menganalisis arus masuk dan keluar transaksi kas yang terjadi selama periode tertentu di panti asuhan. Untuk melaksanakan tugas ini, metode pelatihan digunakan dengan fokus pada pelaporan keuangan di Panti Asuhan. Kegiatan yang dilakukan menggunakan contoh-contoh ilustratif perencanaan pengeluaran keuangan untuk lembaga, praktik pencatatan keuangan, dan implementasi evaluasi atau pengawasan keuangan lembaga. Selain itu, pelatihan pemberdayaan juga diberikan kepada manajemen Panti Asuhan Al-Amin, meliputi tutorial tentang manajemen keuangan, termasuk pengenalan terhadap prinsip-prinsip dasar akuntansi sesuai ISAK 35. Terdapat tantangan di Panti Asuhan Al-Amin yang memerlukan solusi untuk meningkatkan pengetahuan dalam implementasi manajemen keuangan. Pendekatan strategis untuk meningkatkan pengetahuan ini adalah dengan menyebarkan informasi terkait manajemen keuangan dan pelaporan keuangan melalui diskusi dan sesi interaktif yang melibatkan manajemen Panti Asuhan Al-Amin..Berdasarkan evaluasi, bahwa kegiatan pengabdian pada masyarakat ini memberikan manfaat berupa pencatatan laporan keuangan yang sebelumnya bersifat sederhana dan tidak berdasarkan aturan, namun setelah diberikan pendampingan, pencatatan laporan keuangan berpedoman pada aturan ISAK 35
Co-Authors Adeh Ratna Komala Affan Neskisyah Ramadhan Agus Nursikuwagus Aldi Hamzah Anugrah Anto Purwanto Ari Bramasto Asep Saepudin Astiani, Elva Anggita Dadang Munandar Dean Subhan Saleh Dedeng Abdul Gani Amruloh Dhaniawaty, Rani Puspita Dita Juliana Edo Rahmat Hidayat Egi Fahrana Egi Fahrana Ekawardhani, Yully Ambarsih Faez M. Hassan Fahrana, Egi Fina Afrilia Elmanda Finna Afrilia Elmanda Fitri Annisa Rachmah Fitriyanti, Dini Ginting, Yogie Rinaldy Grima, Simon Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Natasha Puspa Dewi Nawawi, Muhamad Neneng Nur Azizah Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Raeni Dwi Santy Rafa Nafisah Rini Herdiani Rio Yunanto Rizki Zulfikar Rosyad, Achmad Sadikin, Taufik Saepudin, Asep Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti, Sari Selly Rahmawati Selvia Lorena Br Ginting Sharifah Norzehan Syed Yusuf Sidik, Rangga Simon Grima Siti Kurnia Rahayu Siti Kurnia Rahayu Soegoto, Dedi Sulistiyo Sri Damayanti Sukmawati, Ira Sultan Miftahul Sulton Aulia Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Suryadi, Yerdaniati Putri Suryana, Nanang Suryanagara, Gagan Syahrul Mauluddin Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Umi Narimawati Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yadi Mulyadi Rohman Yashinta Arizona Yoki Oktorian Sukardi