Article Per Year (5 Year)
p-Index From 2019 - 2024
1.431
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Bisnis, Ekonomi, dan Sains
Andry Arifian Rachman
Universitas Widyatama
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Pendampingan Penyusunan Anggaran Harga Pokok Produksi Bantal Bayi Pada Babyfynn Sass Bandung Andry Arifian Rachman; Rima Rachmawati; Rudy Lizwaril; Mirna Dianita; Irene Sukma Lestari Barus
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 2 No 1 (2022): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.128 KB) | DOI: 10.55382/jurnalpustakamitra.v2i1.117

Abstract

Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapkan dapat dicapai. Anggaran merupakan rencana perusahaan yang dinyatakan dalam satuan moneter sebagai panduan pelaksanaan pekerjaan. Manajemen Baby Fynn Sass sebagai mitra pengabdian kepada masyarakat belum membuat anggaran, khususnya anggaran harga pokok produksi. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan bimbingan teknis penyusunan anggaran harga pokok produksi bantal bayi. Manajemen Baby Fynn Sass dibimbing dalam penyusunan anggaran bahan baku, anggaran tenaga kerja langsung, dan anggaran overhead sampai dapat menyusun anggaran harga pokok produksi bantal bayi. Penyusunan anggaran harga pokok produksi ini sangat bermanfaat bagi manajemen berupa; sebagai dasar menentukan harga jual dan melakukan pengendalian biaya produksi.
ANALISIS UJI KOMPETENSI AKUNTANSI SISWA SEKOLAH MENENGAH KEJURUAN DI PROVINSI JAWA BARAT 2017 - 2018 Andry Arifian Rachman
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.708 KB) | DOI: 10.33197/jabe.vol5.iss1.2019.232

Abstract

Tujuan penelitian ini adalah menganalisis hasil uji kompetensi akuntansi siswa sekolah menengah kejuruan. Penelitian menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa tingkat kompetensi siswa sekolah menengah kejuruan baik, namun kompetensi tidak sejalan dengan penyerapan tenaga kerja. Keterbatasan penelitian ini tidak membedakan kompetensi siswa sekolah menengah swasta dan negeri. Implikasi praktis dari hasil riset ini diharapkan ada perbaikan atas kurikulum sekolah kejuruan menengah dengan kebutuhan industri.
PENGARUH STRUKTUR ORGANISASI DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN Emelia Apriliani; Andry Arifian Rachman
Jurnal Bisnis, Ekonomi, dan Sains Vol. 1 No. 2 (2021): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Jurnal Bisnis, Ekonomi, dan Sains

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.698 KB) | DOI: 10.33197/bes.vol1.iss2.2021.830

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh struktur organisasi dan budaya organisasi terhadap efektivitas sistem informasi akuntansi manajemen (MAIS). Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari jawaban responden atas kuisioner yang dikirimkan kepada koperasi simpan pinjam di kota Bandung. Metode analisis data yang digunakan adalah regresi linier berganda. Data diolah menggunakan software SPSS versi 20 for windows dengan metode analisis korelasi Rank Spearman. Hasil penelitian menunjukkan bahwa struktur organisasi berpengaruh terhadap efektivitas sistem informasi akuntansi manajemen. Sedangkan budaya organisasi tidak berpengaruh terhadap efektivitas sistem informasi akuntansi manajemen.
Factors Affecting the Quality of SKPD Financial Reports in Cimahi City Local Government Indra Firmansyah Bagjana; Andry Arifian Rachman
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37707

Abstract

The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government.  The research was conducted on all SKPD, with 83 respondents who are the team of SKPD financial report compilers. To determine the effect of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports, multiple linear regression models and t-test to examine the hypothetical tests processed with SPSS Statistics 25 were used.  The results showed that the competence of human resources and the government's internal control system had a significant effect on the quality of SKPD's financial reports.
PENERAPAN ABC SYSTEM UNTUK PENENTUAN HARGA POKOK PRODUKSI USAHA PETERNAKAN SAPI PERAH DI INDONESIA Rachmat Hidayat; Irene Sukma Lestari Barus; Rudy Lizwaril; Rima Rachmawati; Andry Arifian Rachman; Mirna Dianita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12579

Abstract

Kegiatan ini bertujuan untuk melakukan pembinaan melalui program Pengabdian kepada Masyarakat (PkM) yang merupakan bagian dari Tri dharma Perguruan Tinggi sebagai mana diatur dalam Undang – undang Nomor 12 Tahun 2012 tentang Perguruan Tinggi. Tujuan PkM untuk memajukan kesejahteraan peternak dan mencerdaskan kehidupan peternak melalui peningkatan peran perguruan tinggi dalam pengembangan kegiatan usahanya. Pengabdian kepada masyarakat ini merupakan kegiatan civitas akademika – dosen dan mahasiswa - dalam mengamalkan dan mempraktikkan ilmu pengetahuan dan teknologi melalui kegiatan penerapan ABC System dalam penentuan harga pokok produksi pada usaha peternakan sapi perah di Indonesia. Pelaksanaan PkM ini menggunakan metode ceramah dengan pendekatan studi kasus. Hasil PkM menunjukkan bahwa para peternak dapat menerapkan metode ABC System dalam penentuan harga pokok dengan cara dibimbing oleh para dosen. Peternak juga sudah punya gambaran yang lebih baik tentang komponen-komponen penentuan harga pokok.
TAX PAYER COMPLIANCE OF TWO-WHEEL VEHICLE OWNERS BASED ON EDUCATION AND WORK TYPE Rachmat Hidayat; Mirna Dianita; Irene Sukma Lestari Barus; Rudy Lizwaril; Rima Rachmawati; Andry Arifian Rachman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The study aimed to determine the effect of level of education, type of work, and the interaction (joint effect) of education and employment on taxpayer compliance Researchers conducted semi-structured interviews. with 100 Bandung residents who work or do business in the districts: Cibeunying Kidul, Cibenying Kaler, and Kiaracondong. The interview guide consists of educational statements and work compliance. Education and work are the independent variables and the dependent variable is compliance. Data analysis using two-way ANOVA Research results: High school education (31), D3 (25), S1 (44), online motorcycle taxi driver jobs (62), MSME (24), and civil servants (14). Respondents were dominated by undergraduate education (44%) and motorcycle taxi drivers (62%). S1 Education has the most influence on compliance. The average adherence to SMA and D3 education is not different, but The average S1 compliance is different from SMA and D3. The average compliance of MSME workers and OJOL drivers is not different, but the average PNS compliance is different from that of MSMEs and online motorcycle taxi drivers. There is an interaction between education and work on compliance.
Pentingnya Literasi Keuangan Dalam Pengambilan Keputusan Investasi Bagi Generasi Milenial Achmad Fadjar; Andry Arifian Rachman; Syafrizal Ikram
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8001

Abstract

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
The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 Andry Arifian Rachman; Syafrizal Ikram; Achmad Fadjar
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2403

Abstract

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.
Co-Authors Achmad Fadjar Emelia Apriliani Ikram, Syafrizal Indra Firmansyah Bagjana Irene Sukma Lestari Barus Irene Sukma Lestari Barus Mirna Dianita Mirna Dianita Rachmat Hidayat Rima Rachmawati Rudy Lizwaril