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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan The Indonesian Journal of International Clinical Legal Education Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Panjar: Pengabdian Bidang Pembelajaran Cermin Dunia Kedokteran Journal of Accounting Law Communication and Technology

Bambang Pamungkas

STIE Kesatuan

Author-ID : 339056

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Evaluasi Implementasi Anggaran Belanja Sebagai Sarana Pertanggungjawaban Pelaksanaan APBD Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 1 (2013): JIAKES Edisi April 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

State and public budget is a compass of action that will be implemented by government comprising revenues, expenditures, and transfer scheme, as well as financing measured by rupiah, arranged systematically in one period based on a certain classification. It can be meant as a document representing financial condition of an organization (government) in point of revenues, expenditures, and activities. The accountability of APBD implementation is defined as a part of regional financial management as well as a part of budget process. Thereby, the accountability of APBD implementation is a form of regional governmentâ€™s obligation to carry out financial management in an orderly manner, following rule of law, efficient, economical, selective, transparent, and paying attention to sense of justice and fairness. The purpose of this research is to evaluate the implementation of budget at a government service having to account for the realization of budget utilization which has been used by related offices to the central government, and to know how far the accuracy of budget utilization accountability will be. The research was conducted by the writer at Dinas Bina Marga & Pengairan located in Bogor Regency. Dinas Bina Marga & Pangairan â€“ Bogor Regency operates in public services in the field of road maintenance (as well as highway construction) and waters. The result of this research shows that Dinas Bina Marga & Pengairan â€“ Bogor Regency has accounted for budget implementation well enough. The budget realization that has been used by Dinas Bina Marga & Pengairan â€“ Bogor Regency can be accounted for enough to be a basis of budget calculation. Its value is as presented in the balance sheet. The costs which are taken into account in budget is actual costs in the period. To comform the cost alocation accuracy, the right cost realization has a mark-A. Itâ€™s alocated based on percentage from the level of activities in services to society thatâ€™s in proportion to total activities of all sevices existing at Dinas Bina Marga & Pengairan â€“ Bogor regency. The evaluation result of of this research shows that there are several things which are slipped away from budget calculation done by Dinas Bina Marga & Pengairan â€“ Bogor Regency, among other things is the fact that SPJ reporting was often late due to technical factors in the field with the result that itâ€™s happened financial reporting slowness. Besides that, there has not been computerization accounting system yet in financial statement. Considering that there are many activities dealt with by Dinas Bina Marga & Pengairan â€“ Bogor Regency, it causes supervision cannot be optimal. By accounting computerized, all processes in financial statement arrangement and supervision by the official in implementing budget can be optimized.

Penyusunan Laporan Keuangan Menggunakan Sistem Akuntansi Instansi (Studi Kasus Pada Sekolah Menengah Kimia Analis Bogor) Pamungkas, Bambang; Latifah, Ina Wardani
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APBD implementation must be arranged and presented in accordance with governmental accounting standard set by government regulation. Law No. 17/ 2003 is on State Finance and law No. 1/ 2004 on Government Treasury. Accounting Institution System is a series of manual and computerized procedures starting from data collection, recording, abstracting, financial position reporting and financial operations at the ministry/ institution. Institution Accounting System (SAI) consists of Financial Accounting System (SAK) and Management Accounting System of State-owned Assets (SIMAK-BMN). Analyzing the procedures of Institution Accounting System (SAI) is important in the process of composing financial statements for the purpose of financial accountability comprising Budget Realization Report, Balance Sheet, Note of Financial Statement and Management of State-owned Assets (BMN). Institution Accounting System (SAI) plays an important role in composing financial reports at Bogor Chemistry Analyst High School (SMAKBO) located in Jalan Binamarga I Ciheuleut, Baranangsing, Bogor Timur. Itâ€™s very influential in composing financial statements as well because each report received always use Institution Accounting System (SAI) from the beginning of expenditure process untill the data is entered into the Institution Accounting System (SAI). The purpose of this analysis is to determine how is the human resources that run the Institution Accounting System and to find out the implementation procedure of the Accounting System of Budget Users Authorization Unit and also the integration procedures of the accounting system of Budget Users Authorization Unit to Institution Accounting System (SAI). The result of the analysis of financial statement is that the procedure implemented by SMAKBO has been in accordance with the existing regulations, so that producing good and accountable financial reports. After the definition of each component of Institution Accounting System and Financial Statement has been known, It can be concluded that in carrying out procedure and financialstatement reporting it should be in accordance with the prevailing regulation and should be on time in order to yield good financial statement. And in fact, the Institution Accounting System (SAI) at Bogor Chemistry Analyst High School (SMAKBO) has been applied well, and it needs to be maintained.

Analisis Pengakuan Pendapatan, Belanja, dan Pembiayaan Daerah Pada Pemerintah Daerah Kota Bogor Pratiwi, Yuri; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is using cash basis toward accrual and the cash basis for the recognition and measurement of revenue, expenditure, and financing as well as the accrual basis for the recognition and measurement of assets, liabilities, and equity. Policies, recording, and accounting report for revenue, expenditure, and financing areas that applied by the Bogor City Government is in conformity with PSAP No. 02 by PP No. 24 of 2005 about Government Accounting Standards. Where for the recognition of revenue, expenditure, and financing areas, recognition using the cash basis. While the measurement of income, expenditure, and financing of used area using the currency. While the revenue, expenditure, and financing areas measured in foreign currency must be converted into rupiah at Bank Indonesia middle rate on the transaction date. Accounting records for revenue, expenditure, and financing areas that applied by the Bogor City Government is fully in accordance with the PSAP No. 02 by PP No. 24 of 2005. Where records for revenue, expenditure, and financing area, the recording using the cash basis

Evaluasi Penerapan Akuntansi Kontraksi Asuransi Jiwa Dalam Kaitannya Dengan PSAK No. 36 Pada PT Taspen (Persero) Cab. Bogor Nurwita, Dwi Ria; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to receive payment of a premium to base a claim for death or life of someone who is insured to the insurance contract is completed. IAI (Indonesian Institute of Accountants) has published latter PSAK No. 36 was revised in 2011 on Accounting for Insurance Contracts. The purpose of this study was to determine the application of the life insurance contract accounting under PSAK No. 36 in general, both in the establishment of policies on premium income and expenses for setting policy life insurance claims on TASPEN PT (Persero) Cab. Bogor. The method used in this research is descriptive qualitative method. This research method is done by describing the rank of overall life insurance accounting and PSAK No.36. The results showed that the preparation of life insurance accounting TASPEN PT (Persero) Cab. Bogor has been prepared based on generally accepted accounting policies, and some of the related GAAP, including PSAK No.36 Accounting for Life Insurance which serve as guide lines for the recording and programming of one insurance program ENT (Annuities). Premium income TASPEN PT (Persero) derived from participant and employer contributions for ENT program. While the claims of the existing burden on TASPEN PT (Persero) is Liability for Future Policy Benefits (KMPMD), debt claims and estimated claims liability. In general TASPEN PT (Persero) Cab.Bogor have adopted regulations that refers to IFRS, especially PSAK No.36 in life insurance accounting, include the recognition, recording, and reporting of all transaction.

Penerapan Manajemen Kas Dalam Kaitannya Dengan Pengendalian Kas, Hutang Dan Piutang Dengan Memanfaatkan Laporan Arus Kas (Studi Kasus Pada PDAM Tirta Pakuan Kota Bogor) Budiman, Asteria Caterinah; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Cash is a firmâ€™s most liquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more liquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firmâ€™s liquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it with the control of cash-in-flow and cash-out-flow by utilizing the firmâ€™s the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning of period based on previous yearâ€™s report. The predicted budget for cash outflow when compared with its realization in 2009 tend to be unfavorable for the firm, however the deviation is contradictive in 2010.

Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Dharma Setia Kosgoro) ., Hastoni; Pamungkas, Bambang; Mustikawati, Dinah Sobar
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation on the activities undertaken and the progress of the company or organization.Characteristics of non profit entities with different business entities, the main difference lies in theway the fundamental entity obtaining the resources needed to perform various operations activities.The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundationwhich is a unit of private education providers established on 9 September 1987. The results showedthat Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.Foundations of financial statements consist of statements of financial position, statement of activities,statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.

Analisis Pengendalian Intern Penjualan Kredit Dalam Mengingkatkan Efektifitas Pengelolaan Piutang (Pada CV Surya Pratama Gemilang) Kusyandi, Arini Dahlia; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Internal control of credit sales plays very important role especially in companies with most transaction done in credits. It produces procedures and policies to evaluate the effectiveness of the companyâ€™s receivables management. CV Surya Pratama Gemilang is a company running in manufacture, established to contribute products that minimize the environmental waste proble. In running its operationals, CV Surya Pratama Gemilang is in need of a good internal control in its credit sales. This is in order to produce an effective receivables management. This study aims at investigating how the internal control is applied. The research uses descriptive/case study method, by which collecting necessary data related to the existing issues to help answer the identified hypotheses. The result found that the is not running an appropriate credit sales internal control due to the existing elements of weaknesses causing the receivables to be ineffective

Penerapan Manajemen Kas Dalam Kaitannya Dengan Pengendalian Kas, Hutang dan Piutang Dengan Memanfaatkan Laporan Arus Kas Budiman, Asteria Caterinah; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.836

Cash is a firm 's most Iiquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more Iiquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firm 's Iiquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it With the control ofcash-in-flow and cash-out-flow by utilizing the firm 's the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning ofperiod based on previous year 's report. The predicted budgetfor cash outflow when contpared With its realization in 2009 tend to be unfavorablefor thefirm, however the deviation is contradictive in 2010. Keywords : cash management, cash flow

Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba Hastoni, Hastoni; Pamungkas, Bambang; Mustikawati, Dinah Sobar
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.852

The financial statement is a very important information to commercial entities and non-profit entities. Due to the existence of the financial statements concemed people can find relevant infomation on the activities undertaken and the progress of the company or organization. Characteristics of non profit entities with different business entities, the main difference lies in the way the fimdamental entity obtaining the resources needed to perform various operations activities. The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profit entity which shaped the foundation. The analysis was performed to obtain data and information relating to the above problem. In addition, to detennine the extent of compliance or confomity of the financial statements presented by the non profit entity of the provisions contained in Pemyataan Standar Akuntansi Keuangan (PSAK) Number of45 Research conducted by the author is in "Yayasan Dharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one ofthe foundation which is a unit ofprivate education providers established on 9 September 1987. The results showed that Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well. Foundations offinancial statements consist ofstatements offinancial position, statement of activities, statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45. Keywords : Nonprofit Entities, Financial Statement, PSAK 45

Sistem Informasi Akuntansi Dalam Kaitannya Dengan Laporan Biaya Produksi Pada Perusahaan CV Surya Pratama Gemilang Iriyadi, Iriyadi; Pamungkas, Bambang; Gunawan, Lussar Gerrycia
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.858

Development of competitive businesses have triggered changes in the various methods of business management to streamline labor costs, overhead costs and raw material costs in improving product quality. Manufacturing companies are in a period of dynamic transformation that requires the manufacturers to always expand its business to survive and have strong competitiveness in addition to the company must have a strategy for its business organization, strategies must be developed by the company in addition to developing the company's products also must develop the data processing. Hopefully, by the system of all the activities of the company can be run according to plan and to minimize deviations or errors that occur which could harm the company. Object of research chosen by the authors is the company CV Surya Pratama Gemilang, a medium-sized manufacturing company that produces a variety of bacterial decomposition and laboratory equipment. The company has a systematic record system and computerized production and there are some systems that are still made manually as demandfor raw materials from the production to the warehouse with a wane sometimes only just though the procedure had to use a memo for taking raw materials from the warehouse. In doing production company CV Surya Pratama Gemilang processing raw materials into finished products based on processes that make the production process according to the requirement or determination of the bam, so when the warehouse inventory is less than the policysetting in the warehouse, the company started production to meet the needs of the provisions in the warehouse. From the nature of the production process suitable production cost calculation is based on the cost method (Process Costing). Keywords: Accounting Information Systems, report production costs, Cost Based Process

Co-Authors -, Haikal ., Hastoni Agung Kusumahdinata Al Hakim, Ibnu Tidar Amalia, Nora Anjani, Nabilia Putri Asfiya, Nurul Azizah, Ranti Nur Budiman, Asteria Caterinah David Hasibuan Eddy Supriyadi Yusuf el Rahman, Mohammed Fatchudin Fatchudin Fitriana, Debby Fitriyana, Devita Nur Gunawan, Lussar Gerrycia Harsoyo, Agus Hasan, Zainudin Hastoni Hastoni Iriyadi Iriyadi Jaya, Pande Nyoman H. Kusyandi, Arini Dahlia Latifah, Ina Wardani M. Zahari Mahdavikia, M. Mahdi Monang, Gatot Luhut Muanas Muanas Mulia, Isnan Mustikawati, Dinah Sobar Nunuk Yuliati Nurwita, Dwi Ria Pratama, Vireza Rajagukguk, Anita Carolina Ray, Morphin Rini Syarif Rizki, Karina Sanjaya, Mandala Putra Rama Singh Dhilion, Har Rawishwar Sudjali, Iwan Purwanto Suharmiati Suharmiati Sutarti Sutarti Syeikh, Saiyid Triandi Triandi Vera Afrianti Yuri Pratiwi, Yuri

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