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Optimalisasi Peran Akuntansi Manajemen dalam Bisnis Rachman, Yoga Tantular; Prayitno, Yogo Heru
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.15478

Abstract. This research aims to find out how to optimize management accounting as a company strategy in achieving the goals expected by stakeholders. The research method used is descriptive method. Data from the results of direct observation through questionnaires and interviews are processed and described based on sources from the literature (articles, books, magazines, etc.). The results of the research show that good business management requires a variety of information that can help businesses optimize all of their potential. Relevant information related to the company's business activities is obtained by optimizing the role of management accounting in the company. One important role of Management Accounting is to provide information to the right people, in the right way at the right time to improve management's ability to understand the conditions around them, so as to be able to identify relevant activities appropriately, so that by itself will increase business productivityÂ Keywords: Â Management Accounting, strategy; businessÂ Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana mengoptimalkan akuntansi manajemen sebagai strategi perusahaan dalam mencapai tujuan yang diharapkan oleh stakeholder.Â Metode penelitian yang digunakan peneliti adalah metode deskriptif. Data dari hasil observasi langsung melalui kuesioner dan wawancara diolah dan dideskriptifkan dengan berdasarkan sumber dari literatur (artikel, buku, majalah, dll). Hasil penelitian menunjukkan pengelolaan usaha yang baik membutuhkan berbagai informasi yang dapat membantu pelaku usaha mengoptimalkan seluruh potensi yang dimilikinya. Informasi-informasi relevan terkait dengan kegiatan usaha perusahaan diperoleh dengan mengoptimalkan peran akuntansi manajemen pada perusahaan. Salah satu peran penting dari Akuntansi Manajemen adalah untuk memberikan informasi kepada orang yang tepat, dengan cara yang benar pada waktu yang tepat untuk meningkatkan kemampuan manajemen dalam memahami keadaan di sekitarnya, sehingga mampu mengidentifikasi kegiatan yang relevan secara tepat, sehingga dengan sendirinya akan meningkatkan produktivitas usahaÂ Kata kunci: Akuntansi Manajemen, strategi; bisnis

PENGARUH MINAT MAHASISWA JURUSAN AKUNTANSI TERHADAP PILIHAN PEKERJAAN Heru Prayitno, Yogo
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 1: EDISI DESEMBER 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i1.4047

ABSTRAK Tujuan dari penelitian ini yaitu mengetahui pengaruh minat mahasiswa akuntansi dalam menentukan pilihan pekerjaan. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi yang sudah menempuh mata kuliah kewirausahaan. Sampel diambil dengan cara pusposive random sampling dan convenient random sampling dengan jumlah 34 mahasiswa di Universitas Widyatama. Penelitian ini menggunakan data primer dengan menyebar kuesioner dalam bentuk skala likert dan dianalisis secara regresi. Hasil statistik menunjukkan bahwa faktor lingkungan, baik itu lingkungan akademik, lingkungan keluarga, maupun lingkungan tempat tinggal, dan faktor dari dalam individu berpengaruh positif terhadap minat mahasiswa Universitas Widyatama untuk membuat pekerjaan (Job Creator). Hasil tersebut memperlihatkan hipotesis pengaruh minat mahasiswa terhadap pilihan job creator terdukung. Kata kunci: Minat, Kesempatan Kerja, dan Job Creator ABSTRACT The purpose of this research is to know influence student interest in determining the choice of accounting work. The population in this study were students majoring in accounting who already take entrepreneurship courses. Samples collected by random sampling and convenient pusposive random sampling with 34 students at the University Widyatama. This study uses primary data to spread in the form of a Likert scale questionnaire and analyzed by regression. Statistical results indicate that environmental factors, be it academic environment, family environment, and neighborhood, and individual factors of the positive effect on student interest Widyatama University to create jobs (Job Creator). The results show the influence of student interest hypothesis against job creators supported option. Keywords: Interests, Employment Opportunities and Job Creator

PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT DAN KARAKTERISTIK INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Andhika Ligar Hardika; Yogo Heru Prayitno
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Penelitian ini bertujuan untuk menguji secara empirik pengaruh total quality management dan karakteristik informasi akuntansi manajemen baik secara parsial maupun simultan terhadap kinerja perusahaan manufaktur bersertifikasi ISO 9001:2008 yang listing di BEI periode 2014. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan uji analisis menggunakan regresi berganda. Dalam menentukan jumlah sampel, digunakan metode sensus sehingga jumlah populasi sama dengan sampel sebesar 42 manajer perusahaan manufaktur bersertifikasi ISO 9001:2008 yang listing di BEI periode 2014. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui kuesioner. Hasil penelitian menunjukan TQM dan karakteristik informasi akuntansi manajemen secara parsial dan simultan berpengaruh terhadap kinerja manajerial pada perusahaan manufaktur bersertifikasi ISO 9001:2008 yang listing di BEI periode 2014

PENGARUH MINAT MAHASISWA JURUSAN AKUNTANSI TERHADAP PILIHAN PEKERJAAN Yogo Heru Prayitno
Jurnal Ilmiah Akuntansi dan Humanika Vol. 3 No. 1: EDISI DESEMBER 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i1.4047

ABSTRAK Tujuan dari penelitian ini yaitu mengetahui pengaruh minat mahasiswa akuntansi dalam menentukan pilihan pekerjaan. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi yang sudah menempuh mata kuliah kewirausahaan. Sampel diambil dengan cara pusposive random sampling dan convenient random sampling dengan jumlah 34 mahasiswa di Universitas Widyatama. Penelitian ini menggunakan data primer dengan menyebar kuesioner dalam bentuk skala likert dan dianalisis secara regresi. Hasil statistik menunjukkan bahwa faktor lingkungan, baik itu lingkungan akademik, lingkungan keluarga, maupun lingkungan tempat tinggal, dan faktor dari dalam individu berpengaruh positif terhadap minat mahasiswa Universitas Widyatama untuk membuat pekerjaan (Job Creator). Hasil tersebut memperlihatkan hipotesis pengaruh minat mahasiswa terhadap pilihan job creator terdukung. Kata kunci: Minat, Kesempatan Kerja, dan Job Creator ABSTRACT The purpose of this research is to know influence student interest in determining the choice of accounting work. The population in this study were students majoring in accounting who already take entrepreneurship courses. Samples collected by random sampling and convenient pusposive random sampling with 34 students at the University Widyatama. This study uses primary data to spread in the form of a Likert scale questionnaire and analyzed by regression. Statistical results indicate that environmental factors, be it academic environment, family environment, and neighborhood, and individual factors of the positive effect on student interest Widyatama University to create jobs (Job Creator). The results show the influence of student interest hypothesis against job creators supported option. Keywords: Interests, Employment Opportunities and Job Creator

The leverage and company size impact on delay in the audit Ramdani, Doni; Prayitno, Yogo Heru
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.397

Purpose: The goal of this study is to investigate the impact of leverage and company size on the delay in auditing of manufacturing companies listed on the IDX (2016-2018). Research methodology: Descriptive and vericative methods were used for the study design. The purposive judgement sampling method was used for sample determination in the present study. The program used was SPSS Version 20.00. Results: The findings show that simultaneously variable leverage and company size affect audit delays. Limitations: This study only uses data from the IDX for 2016-2018 which allows data not to be obtained in detail, and the sample in this study only uses manufacturing companies that use rupiah currency. Contribution: Author, Idx, and Public.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN TRANSPORTASI Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, R. Roosaleh; Prayitno, Yogo Heru
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 1 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i1.44506

Financial performance or profitability is very critical for a company. The financial performance can support management in making decisions. The better the financial performance, the higher the company value. This research aimed to determine the influence of corporate social responsibility and leverage on company performance. The method used in this research was a descriptive method using a quantitative approach. The sample selection applied in this research was a non-probability sampling technique using a purposive sampling method. The data analysis technique adopted the Multiple Linear Regression equation. Based on the research results, Corporate Social Responsibility has no effect on company performance. Transportation companies are encouraged to put more effort into implementing Corporate Social Responsibility in order to increase company value. Meanwhile, leverage for transportation companies is an important factor in improving company performance.

Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.

Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.

Pelatihan Akuntansi Dasar dan Pelaporan Keuangan Desa se-Kecamatan Balubur Limbangan Kabupaten Garut Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Dewa Brata, Ignatius Oki; Laksono, T.Y., R. Roosaleh; Prayitno, Yogo Heru
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4962

Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan untuk aparatur Desa dan BUMNDes di wilayah kecamatan Balubur Limbangan Kabupaten Garut. Kegiatan abdimas ini bertujuan untuk meningkatkan kemampuan dan pemahaman tentang Akuntansi, pengelolaan, pelaporan dan pertanggungjawaban keuangan Desa. Masih adanya desa yang belum efektif dalam pengelolaan keuangan desa, juga terkait dengan pertanggung jawaban pengelolaan keuangan, pengelolaan asset dan regulasi merupakan masalah yang sedang dihadapi desa. Selain itu, masih kurangnya pengetahuan dan pemahaman akuntansi khususnya mengenai penatausahaan dan pelaporan keuangan di Desa. Oleh sebab itu kami sebagai tim pengabdian kepada masyarakat berupaya dengan bimbingan teknis, pelatihan dan workshop Akuntansi ini akan mampu meningkatkan pengetahuan dan pemahaman serta keterampilan aparatur desa dalam menyusun laporan keuangan yang sesuai standar akuntansi, dan peraturan pemerintah.

The Influence of Leverage, Liquidity and Company Size on Company Value in Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period Karmila, Ika; Prayitno, Yogo Heru
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2556

This research aims to find out how leverage, liquidity and company size influence company value in Hotel, Restaurant and Tourism Subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The factors tested in this research are leverage, liquidity, and company size as independent variables, while company value is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this research is Hotel, Restaurant and Tourism Subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, totaling 42 companies. The sampling technique used in this research is non-probability sampling with a purposive sampling method, so that the sample in this research is 30 companies. The data analysis used in this research is panel data regression analysis using Eviews 13 software. The research results show that leverage, liquidity and company size influence company value. Apart from that, the research results also show that the influence of leverage, liquidity and company size in contributing to company value is 55.8%.

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