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PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET PMI KOTA BANDUNG Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This study aims to analyze the effect of asset management to optimize the use of assets in PMI Kota Bandung. Population is authorized employees and engaged in asset management in PMI Kota Bandung. The sample selection using purposive sampling, with total sample 98 respondents. This study uses primary data, and data collection using structured interviews with the questionnaire. Data analysis using multiple regression analysis. Conclusions of this study are (1) the value of the variable optimization assets, asset inventory, identification asset, legal, audit and asset valuation is very high. Over 50% of respondents gave high ratings on four variables of the study. (2) Variables asset inventory, and legal audit and significant positive effect on alpha 5% asset optimization, and (3) variable asset identification and asset valuation positive effect but not significant at alpha 5% asset optimization.

Pelatihan sistem keuangan akuntansi berbasis komputer dalam mendorong kinerja keuangan di BUMDes Mangkubumi Kabupaten Ciamis Budi Lesmana; Lina Parlina
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 3 (2021): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i3.6196

Tujuan dari penelitian ini adalah membentuk dan mengembangkan kelompok masyarakat yang sudah terbentuk dalam suatu wadah BUMDes menjadi lebih mampu secara keahlian menggunakan teknologi komputer dalam penyusunan laporan keuangan yang akuntabel yang dipersyaratkan oleh lembaga keuangan, melalui pelatihan sistem akuntansi berbasis komputer ini diharapkan akan membekali kemampuan dan keterampilan pengurus dan pengelola BUMDes agar dapat menggunakan dan menerapkan sistem akuntansi yang sesuai Standar Laporan Keuangan (SAK) yang diterima umum sehingga dengan mudah dapat mengukur dan meningkatkan kinerja keuangan unit usaha BUMDes. Target dari penelitian ini adalah para pengurus dan pengelola BUMDes dapat mengoperasikan komputer dengan terampil dan dapat mengaplikasikan sistem akuntansi berbasis komputer sederhana dengan menggunakan rumus dan fungsi-fungsi yang sudah tersedia dalam Software Microsoft Excell dengan kekhususan pada bidang akuntansi (Excell for Accounting), sehingga dapat meningkatkan kinerja keuangan dan akuntabil itas penyusunan keuangan BUMDes. Metode yang digunakan dalam penelitian ini yaitu dengan menggunakan metode bim bingan teknis (technical assistance) yang menitikberatkan pada kegiatan pembelajaran Computer Based Training (CBT) yaitu pembelajaran berbantuan komputer (PBK) dengan menggunakan aplikasi komputer Microsoft Excel sebagai media utamanya, menggunakan metode simulasi dan case study, yang digunakan untuk menggali pengetahuan, pengalaman usaha atas kasus-kasus dimulai dari pencatatan transaksi, klasifikasi buku besar dan penyusunan laporan keuangan .Kata Kunci: BUMDes., CBT., Excell for Accounting., Kinerja., Sistem Informasi Akuntansi. Computer-based Accounting Financial System Training in Encouraging Financial Performance at BUMDes Mangkubumi Ciamis DistrictABSTRACTThe purpose of this research is to form and develop community groups that have been formed in a BUMDes forum to become more capable of skillfully using computer technology in preparing accountable financial reports which is required by financial institutions, through training in computer-based accounting systems, it is hoped that this will equip the abilities and skills. BUMDes administrators and managers are able to use and implement an accounting system that is in accordance with the generally accepted Financial Reporting Standards (SAK) so that they can easily measure and improve the financial performance of BUMDes business units. The target of this research is that BUMDes administrators and managers can operate computers skillfully and can apply a simple computer-based accounting system using formulas and functions that are already available in Microsoft Excel Software with specificity in accounting (Excell for Accounting), so that they can improve financial performance and accountability of BUMDes financial preparation. The method used in this research is by using the technical assistance method which focuses on Computer Based Training (CBT) learning activities, namely computer-assisted learning (CAL) using the Microsoft Excel computer application as the main media, using simulation methods and case studies. , which is used to explore knowledge, business experience on cases starting from recording transactions, classifying ledgers and preparing financial reports.Keywords: accounting information systems ., BUMDes., CBT ., excell for accountin., performance.

Pengaruh Cost Of Quality Terhadap Tingkat Design Quality Produk Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.301

Quality has become part of the business strategy to increase competitive advantage. Companies that use quality as a strategic tool will have a competitive advantage over their competitors in controlling the market. This research aims to determine and obtain data on Total Quality Management used in regulating the cost of quality and the level of design quality, so as to explain the relationship and influence between the components of quality costs and the level of design quality, also to determine the effect of the influence of cost of quality, cost prevention, appraisal cost, internal failure cost, external failure cost, to the level of design quality, thus it is expected to provide benefits to all parties who are interested in and have an interest in product quality issues, both for companies and the general public as users of the products produced. The research method used is descriptive-analytical method with a case study approach and the research analysis was carried out by quantitative testing with the help of the Path Analysis Method so that the research results obtained that the Cost of Quality greatly influences the results of design quality either partially or simultaneously. The influence of the effect of cost of quality simultaneously on design quality is 89.3647%, the remaining 10.6353% is the influence of other influences not examined and the closeness of the relationship between prevention cost and appraisal cost is 0.35884, between prevention cost and internal failure cost is -0.50510 , between prevention cost and external failure cost is -0.29592, between prevention cost and design quality is -0.67462 so that companies are expected to pay more attention in the future and increase the components of prevention cost and appraisal cost which will reduce internal components. failure cost and external failure cost so that product quality will be maintained.

Pelaksanaan Metode POAC Sebagai Strategi Manajemen Bisnis Kursus Pada LPK NURLITA Bandung Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This research is to aims the determine of POAC Management Strategy toward quality of services in LPK Nurlita Bandung. The sample in this research were 50 respondents as a LPK Nurlita customer who visit more than 2x, by using sampling technique is a tecnique for determining quota sample of the population that have certain character that are used by researchers. Data analysis technique used is a sample linear regression. The results showed that the quality of services and significant positif satisfaction in LPK Nurlita Bandung.

Peningkatan Return On Investment terhadap Harga Saham di PT Gudang Garam Tbk Tahun 2013-2018 Budi Lesmana; Diki Sodikin
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This study aims to determine the effect of return on invesment on stock prices at PT Gudang Garam Tbk Period 2013-2018. Every company is trying to get a big profit and investors want their investment to continue to increase, investment will increase with the right stock investment, one of the indicators is that stock prices tend to be stable or always increase. The research metod used i this research is Descriptive Analysis and Verifikatif. Descriptiive to answer questions and verification to answer the relationship in the formulation of the problem. Data collection techniques using the study of literature and documentation. Data Analysis using Simple Linear Analysis, Determination Coefficient Analysis and Hypothesis Testing through partial t test. The result of study can be concluded that the significance value for Return On Invesment with Stock Price is 0,010 > 0,5. Thus the hypothesis is accepted meaning that ROI affects the stock price. Teh amount of adjusted R2 value is 0,841 which means that the variability of the dependent variable that can be explained by the variability of the independent variable is 84,1% while the remaining 15,9% is explained by other variables not included in the regression model.

Analisis Kuantitatif Pendapatan Pajak Reklame terhadap Pendapatan Asli Daerah Pemerintah Daerah Kota Tasikmalaya di Dinas Pendapatan Kota Tasikmalaya Budi Lesmana; Riri Rumaiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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The title of this research is “Quantitative Analysis Earnings of Advertising Tax towards Regional Ordinary Earning Goverment Regional Tasikmalaya City in Dinas Pendapatan kota Tasikmalaya”. Dinas pendapatan (DIPENDA) kota Tasikmalaya is one Institution of Geverment moving to muster Regional Ordinary Earnings in Tasikmalaya city. One type from Regional Ordinary Earning Tasikmalaya city is Advertising Tax. This research aim to know how percentage of earnings advertising tax towards regional ordinary earning gevernment regional Tasikmalaya city in Dinas pendapatan kota Tasikmalaya and ti know how of tax worker do observation. Method of research used by method of Deskriptive Ratio. Having taken steps analyze and the problem solution,writer get conslusion that percentage earnings of advertising tax towars regoinal ordinary earning goverment 0.736%. while effort ti increase observation among tax workw=er to tax prayer that is improve observation process throught monitoring,observation and operation for as diametrical as collection prosess, apply more coherent sanction to tax-dodger and to worker which impinge regulation of according to invitation going into effect, improve sercice to tax payer, give socialization to tax payer, arrange in order advertising which not yet paying tax of its advertising, make –up of quality of SDM in Dinas Pendapatan Kota Tasikmlaya.

ANALISIS PENERAPAN AKUNTANSI SUMBERDAYA MANUSIA DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN DAN KINERJA PERUSAHAAN Budi Lesmana; Dedi Karmana; Dadad Zainal Musadad
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.621

Human Resource Accounting currently has not or is not even applied in conventional accounting. This is because the Statement of Financial Accounting Standards is not recognized as an asset. Even so, companies may make other reports where the objective is to recognize human resources as assets that will be presented in the balance sheet of the fixed assets group. The application of conventional accounting that has been carried out by PT PCX can be concluded that the financial performance as measured by the liquidity ratio, solvency, profitability is a different result than if the company applied Human Resource Accounting. Testing is carried out by compiling financial reports in accordance with the Human Resource Accounting concept then conducting financial analysis both on conventional and Human Resource Accounting based financial reports. From the results of this analysis that with the application of Human Resource Accounting company performance is assessed rationally and accurately because by recognizing the human resources as assets. Kata Kunci : Akuntansi Sumber Daya Manusia.

Peran Akuntan Dengan Kompetensi Teknologi Informasi Pada UMKM Di Era Globalisasi Novianti Indah Putri; Mira Ismirani Fudsy; Dedi Karmana; Sakti Muda Nasution; Zen Munawar; Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.975

The development of information technology demands a change in the role of accountants, which was originally only a provider of information, increasing in the role of decision makers. There are big challenges in the era of globalization such as changing patterns of competition in the business world and the development of information technology, this requires the role of accountants to be more proactive in managing the economy and finances. The key to success in facing competition in the era of globalization is the ability to innovate, adapt and implement information technology. By waging war on the possibility of obstacles and the ability to make solutions, accountants with information technology competence become an important profession in organizations. From the results of this thought, this research focuses on the function and role of accountants in micro, small and medium enterprises which ultimately contribute to the organization, and as business partners in the organization where the accountant is located.

Pengaruh Penerapan SIMDA Keuangan Terhadap Kualitas Laporan Keuangan: Studi Kasus Pada Rumah Sakit Khusus Gigi Dan Mulut Kota Bandung Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy; Budi Lesmana
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.38

The purpose of this research are to know the application of SIMDA Finance at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city, the results of the SIMDA Financial report and how the influence of the application of SIMDA Finance to the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city. The research method used is descriptive quantitative method. Data obtained from questionnaires distributed and then processed through SPSS 25 to be tested and then presented the results of the output. After analyzing and discussing, the authors conclude that the implementation of SIMDA Finance at RSKGM is good even though there are still obstacles. The output of SIMDA Finance is complete and of high quality which contains relevant, reliable, comparable and understandable information in accordance with PP. 71 of 2010 concerning Government Accounting Standards. SIMDA Finance has a positive and significant effect on the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung City and the magnitude of the influence of SIMDA Finance on the Quality of Financial Reports is 58.3% and the remaining 41.7% is influenced by other variables outside of this study.

Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Penerangan Jalan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Batu Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1395

Indonesia as a government that adheres to the principle of regional autonomy, each region is given the authority to regulate its own government. Where to organize their own local government requires a source of income. One source of local revenue is local taxes and regional levies. The purpose of this study was to determine the effect of hotel taxes, restaurant taxes, street lighting taxes and advertisement taxes on local revenue This type of research is quantitative with a descriptive approach. The data used in the secondary data research contained in the Batu City regional financial institutions are in the form of regional tax target and realization reports and 2012-2018 regional original revenue target and realization reports. The research method used is multiple linear regression analysis to see the effect of hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes and advertisement taxes on local revenue. The results of testing the hypothesis using the t test succeeded in proving that the hotel tax did not have a significant effect on local revenue, while the restaurant tax, entertainment tax, street lighting tax and advertisement tax had a significant effect on regional original income. The test results using the f test prove that the hotel tax, restaurant tax, entertainment tax, street lighting tax, and advertisement tax simultaneously affect local revenue. Keyword: Regional Autonomy, Revenue, Regression Analysis, Taxes, Realization Report.

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