Eneng Sugihyanty
Universitas Dirgantara Marsekal Suryadarma

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PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, DAN KUALITAS KINERJA SDM TERHADAP TINGKAT PENYERAPAN ANGGARAN DI DIREKTORAT JENDERAL X TAHUN ANGGARAN 2024 Verdina Wardhiningtyas; Eneng Sugihyanty; Yohannes Ferry Cahaya
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8453

Abstract

Budget absorption is a crucial performance indicator for government agencies. However, the phenomenon of year-end budget accumulation (fiscal dumping) and inconsistent realization between the first and second semesters still persists within the Directorate General X. Although the 2024 budget realization reached 89.08%, there remains a significant remaining budget, indicating a need to evaluate the influencing factors. This study aims to analyze the influence of budget planning, budget execution, and human resources (HR) performance quality on budget absorption at the Directorate General X for Fiscal Year 2024. Using a quantitative approach with multiple linear regression analysis through the use of SPSS version 26 software, the study involved 70 financial management respondents comprising Commitment Making Officials (PPK), Treasurers, and other financial management staff selected through purposive sampling. The results show that simultaneously, budget planning, budget execution, and HR performance quality have a significant positive effect on budget absorption, contributing 81.8%. Partially, all three variables significantly influence budget absorption, with budget execution being the most dominant factor. The study concludes that budget absorption optimization is highly dependent on the synergy between planning, execution discipline, and HR competence. To obtain more comprehensive results, further research should explore other determinant variables and extend the study's scope to more than one Directorate General.  Keyword: Budget Absorption, Budget Planning, Budget Execution, Human Resource Performance Quality
Efektivitas Pelatihan Komputerisasi Akuntansi Menggunakan Aplikasi Accurate Online Terhadap Hasil Ujian Certified Accurate Professional Bagi Guru MGMP Akuntansi Jakarta Timur Safri; Dian Wijayanti; Tutik Siswanti; Eneng Sugihyanty; Fatiah Azzahra; Latansa Fara Azzahra
Jurnal Bakti Dirgantara Vol. 3 No. 1 (2026): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/6z7w7954

Abstract

Salah satu aspek penting dalam pendidikan akuntansi adalah penguasaan teknologi komputerisasi yang memudahkan proses pembelajaran dan pengelolaan data keuangan. Adanya pelatihan Komputerisasi Akuntansi dengan menggunakan Aplikasi Accurate online untuk guru MGMP Akuntansi Jakarta Timur I dan Jakarta Timur II, bertujuan selain untuk memperdalam pemahaman guru terhadap keilmuan aplikasi Komputer akuntansi khususnya Accurate online juga sebagai persiapan untuk mengikuti ujian sertifikasi Certifield Accurate Profesional (CAP). Pelatihan Komputerisasi Akuntansi menggunakan metode Workshop dengan kasus yang relefan dengan Ujian Sertifikasi Kompetensi (USK) dan Ujian Sertifikasi CAP. Untuk mengukur efektivitas pelatihan terhadap hasil ujian Certifield Accurate Profesional, maka metode digunakan adalah penelitian kuantitatif eksperimen atau kuasi-eksperimen. Peserta sebanyak 28 guru dari MGMP Akuntansi  Jakarta Timur I dan Jakarta Timur II. Hasil kegiatan pelatihan Komputerisasi Akuntansi, dengan melihat perubahan hasil pretest dan posttest yang menunjukkan peningkatan ketermapilan dalam menggunakan aplikasi Accurate yaitu seperti Improvisasi setup Accurate atas bentuk usaha, Merombak Daftar Akun, peserta, Memastikan setup sudah valid, Fitur Accurate untuk Transaksi dan menyajikan Laporan Keuangan, Adapun efektifitas pelatihan terhadap hasil ujian Certified Accurate Professional yaitu sebesar 70,37% peserta dinyatakan lulus dan berhak menyadang gelar CAP.   One important aspect of accounting education is mastery of computerized technology, which facilitates the learning process and financial data management. The Computerized Accounting training, using the Accurate online application for teachers at the East Jakarta I and East Jakarta II Accounting MGMPs, aims not only to deepen teachers' understanding of computerized accounting applications, particularly Accurate online, but also to prepare them for the Accurate Professional Certification (CAP) exam. The Computerized Accounting training uses a workshop method, using cases relevant to the Competency Certification Exam (USK) and the CAP. To measure the effectiveness of the training on Accurate Professional Certification exam results, a quantitative experimental or quasi-experimental research method was used. Twenty-eight teachers from the East Jakarta I and East Jakarta II Accounting MGMPs participated. The results of the Computerized Accounting training activities, by looking at the changes in the pretest and posttest results which show an increase in skills in using the Accurate application, namely Improving the Accurate setup for the form of business, Revamping the Account List, participants, Ensuring the setup is valid, Accurate Features for Transactions and presenting Financial Reports, The effectiveness of the training on the results of the Certified Accurate Professional exam is that 70.37% of participants are declared to have passed and are entitled to hold the CAP title.
Pendampingan Penyelarasan Pembelajaran Akuntansi Berbasis SKKNI No. 264 Tahun 2023 pada MGMP Akuntansi Jakarta Timur II Eneng Sugihyanty; Amor Marundha; Safri Safri
Jurnal Bakti Dirgantara Vol. 3 No. 2 (2026): Jurnal Bakti Dirgantara (In-Press)
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/wmn1m704

Abstract

The changing demands of the labor market require accounting education at the secondary school level to be aligned with the latest Indonesian National Work Competency Standards (Standar Kompetensi Kerja Nasional Indonesia—SKKNI). The Accounting Teachers' Working Group (MGMP) of East Jakarta II continues to face challenges in understanding and implementing SKKNI Decree No. 264 of 2023, particularly regarding occupational levels and their integration into classroom instruction. This community service program aimed to enhance teachers' understanding of SKKNI, facilitate consensus on the appropriate occupational level for accounting instruction, and develop recommendations for aligning learning with industry competency standards. The program employed a participatory approach through workshops, focus group discussions (FGDs), and technical mentoring. The results indicate improved teachers' understanding of the SKKNI structure, competency units, competency elements, performance criteria, and occupational level concepts. The program also resulted in an MGMP agreement to adopt Level II as the minimum occupational standard for accounting instruction in vocational high schools and produced recommendations for curriculum alignment, including the integration of SKKNI competency units into teaching materials, the development of competency-based assessments, the incorporation of workplace case studies, and the strengthening of contextual learning practices. Participant evaluations also indicated a high level of satisfaction, with 86.6% rating the speakers' mastery of the subject matter as very good. These outcomes strengthened collaboration between higher education institutions and the MGMP in supporting the implementation of competency-based accounting education that is more closely aligned with the needs of business and industry.
PENGARUH DETERMINAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA TAHUN 2019 – 2024 Eneng Sugihyanty; Dian Wijayanti
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 1 (2026): JURNAL DAN BISNIS AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i1.1818

Abstract

Kajian ini bermaksud guna menguji serta menganalisis dampak rasio keuangan yang meliputi Current Ratio, Asset Turnover, Debt to Equity Ratio, dan Net Profit Margin pada harga saham pada perusahaan bidang farmasi yang terdaftar tercatat di BEI selama periode 2019–2024. Data yang diterapkan pada kajian ini adalah data sekunder yang didapati dari publikasi resmi BEI serta IDX Statistics. Melalui penerapan teknik purposive sampling, diperoleh sebanyak 10 perusahaan yang mencukupi kriteria sebagai sampel penelitian. Metode analisis yang dipakai ialah regresi data panel, yang memungkinkan pengujian pengaruh variabel secara simultan dengan mempertimbangkan dimensi waktu dan individu perusahaan. Hasil pengujian menunjukkan bahwa secara simultan Current Ratio, Asset Turnover, Debt to Equity Ratio, serta Net Profit Margin berdampak signifikan pada harga saham. Namun, secara parsial perolehan kajian ini mengindikasikan bahwasanya Current Ratio, Asset Turnover serta Debt to Equity Ratio tidak berdampak signifikan pada harga saham, sedangkan Net Profit Margin berdampak positif serta signifikan pada harga saham. Temuan ini mengindikasikan bahwasanya tingkatan profitabilitas perusahaan menjadi faktor utama yang dipertimbangkan investor pada dalam menentukan nilai saham perusahaan farmasi di pasar modal.