Articles
<![CDATA[The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure ]]>
<![CDATA[Valendra Smaut Kapitan]]>;
<![CDATA[Syafrizal Ikram]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i2.22505
<![CDATA[This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure ]]>
<![CDATA[Analisis Perkembangan Nilai Produksi Bawang Putih di Indonesia dan China Periode 1991-2016 serta Kontribusi Pemerintah dalam Mewujudkan Swasembada Bawang Putih 2021 ]]>
<![CDATA[Sugiartiningsih Sugiartiningsih]]>;
<![CDATA[Syafrizal Ikram]]>
<![CDATA[ Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 1 (2020) ]]>
Publisher : <![CDATA[Magister Akuntansi FE-UK.Maranatha ]]>
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DOI: 10.28932/jafta.v2i1.2929
<![CDATA[Peningkatan produktivitas pertanian adalah kunci penting bagi negara untuk dapat sejahtera. Realisasinya kemajuan sektor pertanian memiliki keterkaitan erat dengan seluruh pelaku ekonomi baik petani,industrialis, pemerintah dan koperasi. Penelitian ini bertujuan untuk mengetahui perkembangan nilai produksi bawang putih di Indonesia dan China periode 1991-2016 serta kontribusi pemerintah dalam mewujudkan swasembada bawang putih di Indonesia 2021. Metodologi penelitian yang digunakan adalah pendekatan deskriptif kuantitatif yaitu persamaan trend. Data yang digunakan adalah data sekunder yang bersumber dari Food Agriculture Organization (FAO). Dari hasil perhitungan menunjukkan perkembangan nilai prodksi bawang putih di Indonesia menurun sedangkan China meningkat per tahun. Faktor utamanya tidak optimalnya penggunaan luas lahan untuk budidaya bawang putih terutama di Pulau Jawa akibat lemahnya regulasi pemerintah terhadap pengusaha impor. Sebaliknya peningkatan nilai produksi di China karena tingginya peran pemerintah dalam sektor pertanian, tingginya kualitas SDM dan peningkatan skala ekonomi. Konribusi dari pemerintah Indonesia adalah memperbaharui regulasi yang berorientasi jangka panjang dan lebih menyejahterkan petani, siap memberikan pendampingan aspek budidaya dan teknologi serta mewadahkan petani dalam organisasi koperasi pemasaran dalam menjalin hubungan dengan semua pihak terkait dalam mewujudkan swasembada bawang putih di Indonesia. Kata Kunci: produktivitas lahan, bawang putih, regulasi, koperasi pemasaran, swasembada]]>
<![CDATA[Tata Kelola Koperasi Syari’ah untuk Keberlanjutan Usaha ]]>
<![CDATA[Suryana]]>;
<![CDATA[Muhammad Ali]]>;
<![CDATA[Syafrizal Ikram]]>;
<![CDATA[Dudi Abdul Halim]]>;
<![CDATA[Tria Apriliana]]>;
<![CDATA[Ingrid Larasati Agustina]]>
<![CDATA[ Jurnal Inovasi Masyarakat Vol. 1 No. 3 (2021): Jurnal Inovasi Masyarakat ]]>
Publisher : <![CDATA[LP2M Universitas Widyatama ]]>
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DOI: 10.33197/jim.vol1.iss3.2021.797
<![CDATA[Pengabdian kepada Masyarakat ini bertujuan untuk memberi pelatihan mengenai tata kelola koperasi syari’ah dan menyusun pembentukan pengurus dan pengawas pada koperasi sekunder. Peserta merasa mendapat pengetahuan langsung ke pokok permasalahan sehingga merasa terbantu dalam memahami sistem tata kelola koperasi syari’ah untuk keberlanjutan usaha mereka. Pengetahuan, pemahaman dan keterampilan peserta tentang pentingnya tata kelola, keberlanjutan usaha koperasi syari’ah mengalami peningkatan yang signifikan, hal ini dapat dilihat dari luaran yang dicapai, yaitu kemampuan peserta merumuskan kembali tata kelola dan berhasil membentuk kepengurusan yang baru pada koperasi sekunder syari’ah.]]>
<![CDATA[Factors Affecting Village Financial Management Accountability ]]>
<![CDATA[Opik Taufik]]>;
<![CDATA[Syafrizal Ikram]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v5i2.39320
<![CDATA[This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a Likert scale. Data analysis was carried out using path analysis techniques. The results of the study indicate that the competence of human resources and organizational commitment affect the utilization of information technology; human resource competence; organizational commitment; and the use of information technology affect the accountability of village financial management. The results of the path analysis show that the use of information technology is proven to mediate the human resource competence and organizational commitment to the accountability of village financial management.]]>
<![CDATA[Implementation of Robotic Process Automation in Public Sector Goods and Services e-Procurement Audit ]]>
<![CDATA[Ermina Hidayanti]]>;
<![CDATA[Kamia Achyuniasih Kunrat]]>;
<![CDATA[Syafrizal Ikram]]>
<![CDATA[ Khazanah Sosial Vol 4, No 4 (2022): Khazanah Sosial Vol 4, No 4 December 2022 ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati ]]>
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DOI: 10.15575/ks.v4i3.20444
<![CDATA[Indonesia has adopted e-Procurement through an electronic procurement system (SPSE) implemented by the Electronic Procurement Service to improve transparency and efficiency in the procurement of goods and services (LPSE). Although the data/information presented in the LPSE is easily accessible, using the data in the LPSE for supervisory or audit functions is still not optimal, despite the fact that procurement of goods and services is the area with the highest corruption cases in Indonesia. The large amount of data in LPSE makes the audit process difficult because there is too much data to consider, especially if the audit process is still manual. As a result, auditors must use information technology to aid audit activities, also known as Computer Assisted Audit Techniques (TABK). In the field of public procurement auditing, the methodology for extracting large amounts of information is also unknown. Robotic Process Automation (RPA), which is thought to have great potential to facilitate audit work, is one of the information technologies that can help with the process of extracting large amounts of data. The author attempts to investigate how the implementation of RPA in the audit of the procurement of goods and services in the public sector that were analyzed descriptively in this study. The study's findings show that process automation can be done well and produce data that can be used in audits.]]>
<![CDATA[Audit It Process Po-01 To Academic Information System In Higher Education Polytechnic Using The Cobit Framework ]]>
<![CDATA[Rendra Trisyanto Surya]]>;
<![CDATA[Syafrizal Ikram]]>;
<![CDATA[Murhaban Murhaban]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 2 No. 6 (2022): Journal Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v2i6.496
<![CDATA[The role of information technology in higher education is to realize academic effectiveness. Academic Information System (SIAK) which is loaded with the use of Information Technology (IT). The PO1 IT Process Governance audit based on the COBIT standard, namely “Define a Strategic Information Technology Plan” then became a strategic issue for the success of higher education management, especially the SIAK Polytechnic campus which uses information technology-based tools in its teaching and learning process. This study aims to measure the level of IT Process PO-01 governance in relation to Academic Information Systems in Vocational Model High Schools (Polytechnics). The sample of this research is nine Vocational High Schools (Polytechnics) in Bandung. From the results of the study, it is known that the IT Process Governance PO-01 at SIAk Vocational Colleges is still at Level 2, namely "Repeatable but Intuitive". The effectiveness of governance is still determined by the competence of the individual or part of the personnel who carry out the IT Function (technical) and the assignment is ad-hoc. IT management at SIAk has not been internalized and refers to Best Practice. But on the other hand, it has begun to be seen that the Polytechnic management has a fairly good awareness of the importance of IT Governance and wants to make it an enabler for the Academic Information System (SIAk). However, there is still a fairly high gap between what is and what should be desired as in COBIT Best Practicevariables.]]>
<![CDATA[MANAJEMEN ADMINISTRASI DAN PENGETAHUAN PRODUK SYARIAH PADA KOPERASI SYARIAH DI KOTA BANDUNG ]]>
<![CDATA[Syafrizal Ikram]]>;
<![CDATA[Suryana Suryana]]>;
<![CDATA[Tria Apriliana]]>;
<![CDATA[Ingrid Larasati Agustina]]>;
<![CDATA[Muhammad Ali]]>;
<![CDATA[Dudi Abdul Hadi]]>
<![CDATA[ Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Komunitas Manajemen Kompetitif ]]>
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DOI: 10.35446/diklatreview.v7i1.1288
<![CDATA[Kegiatan pengabdian kepada masyarakat tim Dosen Prodi S1 Akuntansi di PUSKOPMA (Pusat Koperasi Syariah Berbasis Masjid) ini merupakan pendampingan berkelanjutan tahap tiga dari program sebelumnya, mengambil tema Pengelolaan Administrasi dan Pengetahuan Produk Syariah (Akad Wadiah). Sebanyak 25 orang dari 14 Koperasi Syariah Primer di Bandung. Produk Akad Wadiah adalah akad penitipan barang atau uang antara pihak yang memiliki barang atau uang dengan pihak yang diberi amanah dengan tujuan untuk menjaga keselamatan, keamanan, dan keutuhan barang atau uang tersebut. Rendahnya inovasi produk simpanan yang ditawarkan kepada anggota menyebabkan koperasi memiliki keterbatasan modal kerja. Kendala lain terkait administrasi adalah belum adanya pedoman yang berkaitan dengan penyelenggaraan koperasi syariah. Disisi lain perlu diberikan pembinaan melalui pendidikan kepada anggota khususnya generasi muda untuk melakukan estafet pengelolaan agar koperasi tetap berjalan, berkembang dan maju. Koperasi Syariah berkomitmen untuk melaksanakan manajemen administrasi, menyiapkan perangkat manajemen koperasi, seperti pedoman operasional koperasi syariah, pedoman pemilihan pengurus, pedoman pembagian sisa hasil usaha (SHU), dan diversifikasi produk Syariah]]>
<![CDATA[Pengaruh Sistem Keuangan dan Komitmen Organisasi terhadap Pengelolaan Dana Desa di Kabupaten Tangerang ]]>
<![CDATA[Mita Apriliyani]]>;
<![CDATA[Syafrizal Ikram]]>
<![CDATA[ JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 7 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan) ]]>
Publisher : <![CDATA[STKIP Yapis Dompu ]]>
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DOI: 10.54371/jiip.v6i7.2385
<![CDATA[Dana desa yang diterima di Kabupaten Tangerang setiap tahun mengalami peningkatan namun beberapa desa tidak memberikan informasi terkait penggunaan dana desa kepada masyarakat. Maka penulis bermaksud melakukan penelitian bertujuan untuk melihat implementasi Sistem keuangan, Komitmen organisasi, Pengelolaan dana desa, serta menguji pengaruh sistem keuangan dan komitmen organisasi kepada pengelolaan dana desa pada desa di Kabupaten Tangerang. Pada penelitian ini sampel didapatkan sebanyak 71 Desa dari 246 desa dengan menggunakan simple random sampling. Penelitian ini menggunakan tipe penelitian kuantitatif, dengan menggunakan metode survei, data dikumpulkan dengan cara penyebaran kuesioner langsung, wawancara, serta mengirimkan Google form ke kantor desa. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan alat bantu aplikasi SPSS. Hasil penelitian menunjukkan bahwa sistem keuangan, komitmen organisasi, serta pengelolaan dana desa pada desa di Kabupaten Tangerang dalam kategori yang sangat baik. Sistem keuangan dan komitmen organisasi secara partial berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa. Sedangkan sistem keuangan dan komitmen organisasi memiliki pengaruh secara simultan terhadap pengelolaan dana desa.]]>
<![CDATA[Pentingnya Literasi Keuangan Dalam Pengambilan Keputusan Investasi Bagi Generasi Milenial ]]>
<![CDATA[Achmad Fadjar]]>;
<![CDATA[Andry Arifian Rachman]]>;
<![CDATA[Syafrizal Ikram]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.8001
<![CDATA[Not a few losses that occur due to errors in the selection of assets or investment projects by a company or individual with the original intention of obtaining profitable results in the future but in reality experiencing losses due to a lack of understanding of financial literacy. The sample in this study used millennial generation S2 Accounting students at Widyatama University graduate school as respondents. Data obtained through questionnaires and interviews with data analysis using simple linear regression. The results showed that there was an influence of financial literacy on investment decision making for the millennial generation. Based on the results of descriptive analysis, it is known that in making investment decisions it is less supported by mastery of technical analysis in making investment decisions, one of the factors causing this is because financial literacy lacks understanding of financial management including basic concepts and financial products. Keywords: Financial Literacy, Investment Decision Making, Millennial Generation]]>
<![CDATA[Pengaruh Pemeriksaan Pajak Dengan Model Compliance Risk Management (CRM), Kepatuhan Wajib Pajak Badan, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Cianjur ]]>
<![CDATA[Annam, Bhayu Chairul]]>;
<![CDATA[Khoer, Ridwan Miftahul]]>;
<![CDATA[Ikram, Syafrizal]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020232643
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan, dan penagihan pajak terhadap penerimaan pajak di KPP Pratama Cianjur. Metode teknik pengumpulan data menggunakan metode deskriptif dan metode verifikatif dengan Teknik sampling non-probability sampling dengan Teknik yang diambil yaitu sampling jenuh (sensus). Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan jenis data time series periode 2019-2021. Analisis data dilakukan dengan menguji model regresi dengan uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Berdasarkan hasil analisis dengan tingkat signifikansi 5%, menunjukan hasil bahwa secara parsial variabel pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan, dan penagihan pajak berpengaruh signifikan terhadap variabel penerimaan pajak. Secara bersama-sama semua variabel bebas yakni pemeriksaan pajak dengan model compliance risk management (crm), kepatuhan wajib pajak badan dan penagihan pajak berpengaruh signifikan terhadap penerimaan pajak pada KPP Pratama Cianjur.]]>
