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Muhammad Agreindra Helmiawan
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Gedung LPPM Universitas Sebelas April, Jl. Angkrek Situ No.19, Kelurahan Situ, Kecamatan Sumedang Utara, Kabupaten Sumedang, Jawa Barat, Indonesia 45323
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INDONESIA
Journal of Business, Accounting and Finance
Published by Universitas Sebelas April
ISSN : 29643864     EISSN : 29643864     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Bussines Accounting and Finance, is peer-reviewed scientific journal that can be used as a platform to publish research article in the area of Accounting & Finance, biannually in April and October. The aim of this journal is to promote increased new knowledge through scientific articles as well as an evidence-based practice in the health area Acounting and Finance sciences. Focus and Scope:A Government Accounting, Financial Accounting, Cost Accounting, Management Accounting, Auditing, Sharia Accounting, Financial Statement Analysis, Taxation
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 103 Documents
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Performance Analysis of the Accounting Information System on the Regional Owned Enterprise (BUMD) Tirta Medal Sumedang Adinegara, Ahmad Andy; Nurfajar, Reja; Cahyani, Cahyani; Nurazizah, Imas Yuni
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study examines the performance of accounting information systems at BUMD Tirta Medal Sumedang. The research method used is qualitative-descriptive, with a focus on the collection of primary data through interviews and secondary data via literature reviews. The results of the research showed that the performance of the accounting information system at BUMD Tirta Medal Sumedang is already optimal; the information system of Situntas Accounting is considered to have met the needs based on the characteristics of the company; it is easy to understand and operate; and the quality of the financial information generated is timely, relevant, and accurate. The results of this research provide recommendations for the development of cash flow report features with direct methods, synchronization of recording of customer payments paid through bank transfer system on accounting system, digitization of records on fixed asset details and spread details of branch network BUMD Tirta Medal Sumedang, integration with other information systems such as the information system of the planning part, human resources information system, and customer service information system. The implementation of these measures is expected to improve the performance of accounting information systems as well as provide more accurate, relevant, and timely financial information to BUMD Tirta Medal Sumedang.
Implementation of Mosque Economic Business Administration (UEM) Based on PSAK 45 at Masjid Jami Al-Purqon: Efforts Towards Transparency and Economic Empowerment Gunawan, Wawan; Zahra, Fadila Aulia; Sintia, Kiki; Sari, Rani Puspita; Cahyani, Vini; Kristina, Yunita
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Mosque Economic Business (UEM) is one of the activities carried out by mosque managers in order to increase the prosperity of mosques and the people around them. UEM activities require administration to ensure that the financial resources and assets of the mosque are managed effectively and efficiently. The method used in this research is descriptive analysis with the object of researchis Masjid Jami Al-Purqon and the data used is primary. Masjid Jami Al-Purqon is in the Dusun Sindang Taman RT. 05/RW. 07 Cipanas, Tanjungkerta. There are several problems, including limited human resources in managing DKM, loan activities already exist but the implementation is less effective, and administrative records are not in accordance with PSAK. After carrying out the socialization, there were several changes that helped for the financial recording of the Masjid Jami Al-Purqon, including minutes, proof of cash in and proof of cash out of the cash book, as well as financial reports in accordance with PSAK 45. By holding UEM socialization, it is hoped that it can increase public understanding and awareness of the importance of good UEM management and in accordance with sharia principles, so that it can provide optimal benefits for religious and social activities.
The Effect of Internal Control System on Fraud Detection (Empirical Study at the Sumedang Regency Regional Inspectorate Office) Cahyani, Nanda Ayu; Rahman, Erpi; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to identify and test the effect of the internal control system on fraud detection at the Sumedang Regency Inspectorate. This study was motivated by the problem of increasing the number of recurring findings and increasing the number of findings that have not been followed up in the last three years. The instruments used in this study were observation, interviews, and questionnaires to 22 auditors working at the Sumedang Regency Inspectorate. This study uses a quantitative method. Based on the results of the t-test, it shows that there is a significant effect of the internal control system variable on fraud detection, with the R square analysis for the internal control system partially having an effect of 87.4% on fraud detection, while the remaining 12.6% is influenced by variables not used in this study

Page 11 of 11 | Total Record : 103

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