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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Sosial Humaniora JURNAL AKUNIDA Innovative: Journal Of Social Science Research Karimah Tauhid
Farizka Susandra
Universitas Djuanda
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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ANALISIS PENERAPAN KMK NOMOR 1981 TAHUN 2010 TENTANG PEDOMAN AKUNTANSI BADAN LAYANAN UMUM-RUMAH SAKIT PADA LAPORAN KEUANGAN BLUD RSUD CIMACAN Susandra, Farizka; Yusuf, Muhammad
Jurnal Sosial Humaniora Vol 9, No 1 (2018): APRIL
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.192 KB) | DOI: 10.30997/jsh.v9i1.1373

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan dalam penyajian laporan keuangan RSUD Cimacan berstatus PPK-BLUD penuh dengan mengacu pada Keputusan Menteri Kesehatan (KMK) No.1981/2010 Tentang Pedoman Akuntansi Badan Layanan Umum-Rumah Sakit disetujui Menteri Keuangan dengan No. S-5342/MK.5/2010. Analisis data bersifat deskriptif kualitatif dengan metode komparatif yaitu membandingkan penerapan atas penyajian informasi laporan keuangan yang telah disusun RSUD Cimacan dengan laporan keuangan berdasarkan KMK No.1981 Tahun 2010. Komponen lengkap laporan keuangan terdiri dari neraca, laporan operasional, laporan arus kas & CaLK. Hasil penelitian menunjukan bahwa penyajian pada laporan keuangan RSUD Cimacan berstatus BLUD penuh secara garis besar telah sesuai dengan KMK No. 1981/2010 dalam menyajikan laporan keuangan, namun belum menyajikan laporan arus kas berbasis Standar Akuntansi Pemerintah (SAP) yang disesuaikan didalam PP No.71/2010 untuk entitas pelaporan pada keuangannya dalam hal konsolidasi, juga sebagai kebutuhan untuk pihak berkepentingan.
ANALISIS PEMILIHAN MODEL PREDIKTOR FINANCIAL DISTRESSTERBAIK (PERBANDINGAN ANTARA THE ZMIJEWSKI MODEL, THE OHLSON MODEL, THE ALTMAN MODEL, DAN THE SPRINGATE MODEL) Susandra, Farizka
JURNAL AKUNIDA Vol 1, No 2 (2015): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.103 KB) | DOI: 10.30997/jakd.v1i2.118

Abstract

This study aims to choose the best financial distress models between The Zmijewski Model, The Ohlson Model, The Altman Model and The Springate Model in manufacturing industries listed in the Indonesia Stock Exchange. Samples from this study are industries that satisfied the criteria of purposive sampling. This study took the 2006 - 2007 period is estimated as the sample, and 2008 - 2009 as the year of the validation samples. SPSS 16.0 is applied to process the data of this study. The model used to test the hypothesis logistic regression (logit) analyzes were applied SPSS 16.0.Logistic regression (logit) analysis shows that the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress. Meanwhile, both the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress, financial difficulties of prediction accuracy rate of the companies listed in the Indonesia Stock Exchange using the Springate model is 25.2% higher than the 1.3% Zmijewski Model, The Ohlson Model of 22.7% and 15% of The Altman model.Keywords: Financial Distress, logit, Zmijewski, Ohlson, Altman, Springate.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA BOGOR Susandra, Farizka; Hartina, Siti
JURNAL AKUNIDA Vol 2, No 2 (2016): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.035 KB) | DOI: 10.30997/jakd.v2i2.1402

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh opportunity, rationalization, dan collusion terhadap kecenderungan fraud. Populasi dalam penelitian ini adalah Dinas di Kota Bogor. Pengambilan sampel penelitian ini menggunakan metode quota sampling dengan criteria pegawai yang berada pada subbagian keuangan atau yang bertanggungjawab terhadap pengelolaan keuangan pada masing – masing dinas. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada 84 responden di 14 Dinas di Kota Bogor. Pengujian hipotesis dan instrument penelitian menggunakan alat analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa: opportunity dan collusion berpengaruh terhadap kecenderungan fraud. Sedangkan rationalization tidak berpengaruh terhadap kecenderungan fraud. Kata Kunci : opportunity, rationalization, collusion, dan fraud
PENGAMBILAN KEPUTUSAN KEUANGAN DENGAN PENDEKATAN ANALISIS RASIO KEUANGAN PADA RSUD CIAWI KABUPATEN BOGOR Susandra, Farizka; Gandara, Itang
JURNAL AKUNIDA Vol 3, No 1 (2017): JUNE
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.569 KB) | DOI: 10.30997/jakd.v3i1.986

Abstract

Research comparative descriptive is a study to analyze the financial ratios as a financial decision on hospitals Ciawi Bogor Regency using ratio analysis, liquidity, solvency, activity, profitability, and 7 indicators of financial ratios and other aspects of compliance management BLUD in assessing the financial performance of hospitals ie cash ratio, current ratio, accounts receivable collection period, fixed asset turnover, return for an investment / on assets, return for equity and operating income over operating costs. The results showed that the analysis of the financial performance of Bogor Regency Hospital Ciawi based analysis of the liquidity ratio, solvency, activity and profitability showed good performance and is based on financial performance indicators of hospitals, the financial performance of the Bogor Regency Ciawi Hospital in 2011-2014 included in honors / healthy. Financial decision that should be done is to maintain the level of liquidity, solvency, activity. For the assessment of the level of profitability is still low can be done through the improvement of service in order to revenues from services is increasing as the improvement of facilities and infrastructure of hospitals, increased utilization of asset value, and the increase in the number of employees in the service and cost control services and general administrative expenses are still high and if possible there are adjustments to tariffs.Keywords: Liquidity,  Solvency,  activity,  profitability,  and financial  decision making.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA BOGOR Susandra, Farizka; Hartina, Siti
JURNAL AKUNIDA Vol. 2 No. 2 (2016): December
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.035 KB) | DOI: 10.30997/jakd.v2i2.1402

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh opportunity, rationalization, dan collusion terhadap kecenderungan fraud. Populasi dalam penelitian ini adalah Dinas di Kota Bogor. Pengambilan sampel penelitian ini menggunakan metode quota sampling dengan criteria pegawai yang berada pada subbagian keuangan atau yang bertanggungjawab terhadap pengelolaan keuangan pada masing – masing dinas. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada 84 responden di 14 Dinas di Kota Bogor. Pengujian hipotesis dan instrument penelitian menggunakan alat analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa: opportunity dan collusion berpengaruh terhadap kecenderungan fraud. Sedangkan rationalization tidak berpengaruh terhadap kecenderungan fraud. Kata Kunci : opportunity, rationalization, collusion, dan fraud
PENGAMBILAN KEPUTUSAN KEUANGAN DENGAN PENDEKATAN ANALISIS RASIO KEUANGAN PADA RSUD CIAWI KABUPATEN BOGOR Susandra, Farizka; Gandara, Itang
JURNAL AKUNIDA Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.569 KB) | DOI: 10.30997/jakd.v3i1.986

Abstract

Research comparative descriptive is a study to analyze the financial ratios as a financial decision on hospitals Ciawi Bogor Regency using ratio analysis, liquidity, solvency, activity, profitability, and 7 indicators of financial ratios and other aspects of compliance management BLUD in assessing the financial performance of hospitals ie cash ratio, current ratio, accounts receivable collection period, fixed asset turnover, return for an investment / on assets, return for equity and operating income over operating costs. The results showed that the analysis of the financial performance of Bogor Regency Hospital Ciawi based analysis of the liquidity ratio, solvency, activity and profitability showed good performance and is based on financial performance indicators of hospitals, the financial performance of the Bogor Regency Ciawi Hospital in 2011-2014 included in honors / healthy. Financial decision that should be done is to maintain the level of liquidity, solvency, activity. For the assessment of the level of profitability is still low can be done through the improvement of service in order to revenues from services is increasing as the improvement of facilities and infrastructure of hospitals, increased utilization of asset value, and the increase in the number of employees in the service and cost control services and general administrative expenses are still high and if possible there are adjustments to tariffs.Keywords: Liquidity,  Solvency,  activity,  profitability,  and financial  decision making.
ANALISIS PEMILIHAN MODEL PREDIKTOR FINANCIAL DISTRESSTERBAIK (PERBANDINGAN ANTARA THE ZMIJEWSKI MODEL, THE OHLSON MODEL, THE ALTMAN MODEL, DAN THE SPRINGATE MODEL) Susandra, Farizka
JURNAL AKUNIDA Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.103 KB) | DOI: 10.30997/jakd.v1i2.118

Abstract

This study aims to choose the best financial distress models between The Zmijewski Model, The Ohlson Model, The Altman Model and The Springate Model in manufacturing industries listed in the Indonesia Stock Exchange. Samples from this study are industries that satisfied the criteria of purposive sampling. This study took the 2006 - 2007 period is estimated as the sample, and 2008 - 2009 as the year of the validation samples. SPSS 16.0 is applied to process the data of this study. The model used to test the hypothesis logistic regression (logit) analyzes were applied SPSS 16.0.Logistic regression (logit) analysis shows that the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress. Meanwhile, both the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress, financial difficulties of prediction accuracy rate of the companies listed in the Indonesia Stock Exchange using the Springate model is 25.2% higher than the 1.3% Zmijewski Model, The Ohlson Model of 22.7% and 15% of The Altman model.Keywords: Financial Distress, logit, Zmijewski, Ohlson, Altman, Springate.
TINGKAT KEMANDIRIAN, EFISIENSI, EFEKTIVITAS, DAN PERTUMBUHAN PENDAPATAN ASLI DAERAH: KAJIAN PADA PROVINSI JAWA BARAT Marsudi, Joko; Supradi, Ari; Susandra, Farizka
JURNAL AKUNIDA Vol. 5 No. 2 (2019): December
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.593 KB) | DOI: 10.30997/jakd.v5i2.2247

Abstract

Pendapatan asli daerah merupakan saha satu sumber pendapatan yang didapat melalui pajak, retribusi, perusahaan milik pemerintah daerah. Pendapatan Asli daerah dihitung berdasarkan periode anggaran dan menjadi tolak ukur tingkat keberhasilan Pemerintah dalam mengelola sumber-sumber ekonomi daerahnya. Penelitian ditujukan untuk mengetahui pengaruh Tingkat Kemandirian, Efisiensi dan Efektivitas Terhadap Pertumbuhan Pendapatan Asli Daerah. Desain penelitian ini menggunakan study empiris. Populasi terdiri dari 27 Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat. Teknik pengambilan sampel menggunakan purposive sampling, sehingga terpilih 26 Kabupaten/Kota yang dijadikan sampel penelitian. Pengumpulan data menggunakan studi pustaka dan dokumentasi. Pengujian dan analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 25. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukan bahwa secara simultan Kemandirian, Efisiensi dan Efektivitas berpengaruh terhadap Pertumbuhan Pendapatan Asli Daerah, secara parsial variabel Kemandirian tidak berpengaruh terhadap Pertumbuhan Pendapatan Asli Daerah, Sedangkan variabel Efisiensi berpengaruh negatif dan signifikan terhadap Pertumbuhan Pendapatan Asli Daerah dan variabel Efektivitas berpengaruh positif dan signifikan terhadap Pertumbuhan Pendapatan Asli. Besarnya kontribusi pengaruh Anggaran Berbasis Kinerja, Kemandirian, Efisiensi dan Efektivitas terhadap Pertumbuhan Pendapatan Asli Daerah yaitu sebesar 39,4 persen.
MODERASI KEDEKATAN SUPERIOR DAN SUBORDINAT PADA PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DALAM UPAYA MENINGKATKAN KINERJA MANAJERIAL Susandra, Farizka; Mukmin, Mas Nur; Warizal, Warizal
JURNAL AKUNIDA Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda Bogor

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

Abstract

This study examines the proximity factor between the superior and subordinate as a moderating variable that is expected to moderate the relationship of budgetary participation and slack on the local government budget in order to improve managerial performance. The data used in this study is the primary data. Data collection using questionnaires and in-depth interviews with related parties. Respondents of this research are department heads in SKPD located in Bogor City. The sample was 71 respondents. Budgetary participation, budgetary slack, managerial performance, and superior proximity and subordinates in analysis using SEM PLS with WARP-PLS 6.0 software. The results of this study indicate the performance and budget participation has a positive relationship. Budget slack may be able to mediate the relationship with the budget with a 0.05 significance. In addition, there are interesting findings that high-level subordinate relationships can increase budget participation and reduce budgetary slack, while low-level subordination relationships can reduce the level of budget participation and increase budgetary constraints. As per the statistics that the Exchange Member Theory of proximity or subordinates can moderate the relationship between budgetary participation and budgetary slack to improve managerial performance.
PENGARUH LEADER MEMBER EXCHANGE (LMX) TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN, KINERJA MANAJERIAL, DAN KEPUASAN KERJA Susandra, Farizka; Afif, Muhammad Nur
JURNAL AKUNIDA Vol. 6 No. 1 (2020): June
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i1.2822

Abstract

Hubungan bawahan atasan dalam penelitian ini dianalisis menggunakan Leader Member Exchange (Graen et al., 1982). Penelitian ini bertujuan untuk menguji secara empiris pengaruh moderasi Leader Member Exchange pada hubungan partisipasi penyusunan anggaran dan kinerja manajerial, serta menguji pengaruh langsung dan tidak langsung dari partisipasi anggaran, kinerja manajerial, dan kepuasan kerja. Metode survei yang digunakan dalam penelitian ini dengan 123 peserta yang terdiri dari manajer tingkat menengah di BUMN / D dan BUMS Bandar Lampung. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran terkait langsung dengan kinerja manajerial dan kepuasan kerja. Kinerja manajerial ditemukan untuk menengahi hubungan partisipasi partisipasi anggaran dan kepuasan kerja. Selain itu, ada temuan yang cukup menarik bahwa supervisor bawahan berkorelasi rendah dapat meningkatkan partisipasi anggaran dan kinerja manajerial, sementara supervisor bawahan korelasi tinggi dapat mengurangi tingkat partisipasi anggaran dan manajer kinerja manajerial.
Co-Authors Abd. Rasyid Syamsuri Afif, Muhammad Nur Agung Ferdiansyah Andy Lasmana Cuncun S Samosir Djoko Marsudi Gandara, Itang Gandara, Itang Hartina, Siti Hartina, Siti Indra Cahya Kusuma Ira Dwi Yustira Mas Nur Mukmin Muhammad Yusuf Noprizal Dharmawan Siti Hasanah Siti Khoerusifa Supradi, Ari Warizal Yuppy Triwidatin