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PENGARUH KARAKTERISTIK MAHASISWA TERHADAP PENGETAHUAN PERUBAHAN STANDAR AKUNTANSI PENYAJIAN LAPORAN KEUANGAN DALAM PSAK NO 1 TAHUN 2013 DAN PRESTASI AKADEMIK AKUNTANSI KEUANGAN Dedi Karmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 2 (2017): JRAK - Juli 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Penelitian ini bertujuan untuk mengetahui Pengaruh karakteristik yang terdiri dari latar belakang SMU, kemampuan Bahasa Inggris dan kemampuan matematika mahasiswa terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 Revisi 2013 yang berlaku 1 januari 2015 dan prestasi akademik akuntansi keuangan. Sampel penelitian sebanyak 157 mahasiswa prodi akuntansi di Politeknik LP3i Bandung. Data primer diperoleh melalui observasi, wawancara, dan kuesioner yang validitas dan reliabilitasnya telah diuji terlebih dahulu. Data yang didapat dianalisis dengan metode deskriptif untuk mengukur pengaruh karakteristik terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 tahun 2013 dan prestasi akademik akuntansi keuangan di Politeknik LP3I Hasil analisis deskriptif mengukur pengaruh dimensi-dimensi karakteristik terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 tahun 2013 dan prestasi akademik akuntansi keuangan di Politeknik LP3I Bandung. Hasil pengujian hipotesis dengan menggunakan analisis secara simultan dan parsial untuk mengukur pengaruh dimensi karakteristik (X1), Kemanpuan Bahasa Inggris (X2) dan Kemampuan Matematik (X3) berpengaruh tidak signifikan terhadap pengetahuan perubahan standar akuntansi penyajian laporan keuangan dalam PSAK no. 1 tahun 2013 (Y1) dan berpengaruh signifikan terhadap prestasi akademik akuntansi keuangan (Y2)

PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dedi Karmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 2 (2015): JRAK - Juli 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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The purpose of this study to determine the effect of the independent variables simultaneously or partially on the variable Dividend Payout Ratio (DPR) and how big contribution. This is so that the company knows how dividend policy can be implemented properly. The results of this study showed all the independent variables simultaneously have a significant effect on dividend policy. Partially only variable Debt to Equity Ratio (DER), Current Ratio (CR) and Return on Assets (ROA), which has a significant effect on Dividend Payout Ratio (DPR) and the variation of all the independent variables used to explain 28.40% while the remaining variables Dividend Policy 71,60% is explained by other variables outside the model.

PENGARUH PENETAPAN HARGA, KUALITAS DAN LOKASI TERHADAP MINAT BELI MAHASISWA DI KIOS BUKU PASAR PALASARI KOTA BANDUNG Mira Ismirani Ahmar Fudsyi; Dedi Karmana; Dadad Zainal Musadad
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 1 (2020)
Publisher : Unitri Press

This research is important because it aims to gathered information about the effect of price, quality and location on students’ buying interest at the Palasasi market in Bandung. Using quantitative method with infinite population, and using nonprobability sampling, which is accidental sampling. The data is taken from questionnaires filled out by consumers that met by chance. The analysis using multiple regression with SPSS statistics 17.0. The results of the analysis obtained buying interest as the dependent variable -0.752, the independent variable price 0.273, product quality 0.230, location 0.401 is positive. There is a significant influence in the price, production quality and location variables on buying interest in the Palasari Bandung book kiosk. Suggestion is that kiosk owners need to pay attention to consumer attitudes,provision of discounted price, placement of parking location in order to increase revenue.

Analisis Earning Per Share (EPS) Dan Net Propit Margin (NPM) Terhadap Harga Saham Dedi Karmana; Ryan Noer Sofia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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The purpose of this research is to know : 1) the influence Earning Per Share (EPS), the stock price at PT. Unilever Indonesia Tbk. 2012-2018 period. 2) the influence Net Profit Margin (NPM), the stock price at PT. Unilever Indonesia Tbk. 2012-2018 period. 3)Influence Earning Per Share (EPS) and Net Profit Margin (NPM) simultaneously to the stock price on PT. Unilever Indonesia Tbk. 2012-2018 period. The method used is a quantitative method with a type of decision study approach and literature study and documentation approach. Data yang digunakan adalah data sekunder dari laporan keuangan dan/atau annual report dengan mengakses www.idx.xo.id Adapun alat analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan uji asumsi klasik dan uji hipotesis dan di analisis menggunakan aplikasi SPSS versi 25. The results showed: 1) Earning Per Share (EPS) has a significant effect on stock prices. 2) Net Profit Margin (NPM) has no significant effect on stock prices. Earning Per Share (EPS) and Net Profit Margin (NPM) have a simultaneous effect on stock prices.

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 AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS PADA PT INTI (PERSERO) BANDUNG Dedi Karmana
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 1 (2019): Februari 2019
Publisher : Universitas Insan Cendekia Mandiri

Penelitian ini bertujuan untuk mengetahui dan mengkajiPenerapan Audit Internal Pada PT INTI (Persero),Pelaksanaan Pengendalian Intern Penerimaan Kas dan Besarnya Pengaruh Audit Internal Terhadap Pengendalian Intern Penerimaan Kas pada PT INTI (Persero).Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Hasil penelitian, diperoleh nilai rata-rata variabel X (Audit Internal) sebesar 3,40 berada pada kriteria "cukup baik" dan variabel Y (Pengendalian Intern Penerimaan Kas)" sebesar 3,34 berada pada kriteria "cukup balk". Koefisien korelasi diperoleh hubungan yang positif dan signifikan sebesar 0,828 dan termasuk dalam kategori sangat kuat. Artinya terdapat hubungan yang sangat kuat antara Audit Internal terhadap Pengendalian Intern Penerimaan Kas pads PT INTI (Persero). Koefisien determinasi sebesar 0,686 atau 68,6%. Artinya Audit Internal mempengaruhi Pengendalian Intern Penerimaan Kas Sebesar 68,4% sedangkan sisanya 31,4% dipengaruhi oleh faktor lain. Dengan demikian dapat disimpulkan bahwa hipotesi penelitian diterima yaitu "Audit Internal Berpengaruh terhadap Pengendalian Intern Penerimaan Kas".

PERANAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN KREDIT PADA PT KERTAS PADALARANG (PERSERO) Dedi Karmana
Majalah Bisnis & IPTEK Vol 10 No 2 (2017): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

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The aim of this research is to know how credit sales accounting information system can be applied to PT Kertas Padalarang (Persero), to know how effectiveness of internal control of credit penjulan at PT Kertas Padaralang (Persero), and to know how far the role of accounting information system of credit sales in support effectiveness of internal control of credit sales at PT Kertas Padalarang (Persero). The result of research on PT Kertas Padalarang (Persero) by using Spearman Rank correlation analysis from twenty (20) respondent questionnaire source, correlation calculation (rs = 0.85) indicates strong role between credit sales accounting information system with effectiveness of internal control credit sales. Meanwhile, when viewed from the calculation coefficient of determination that is equal to 72% in accordance with the criteria role means that the variable accounting information system credit sales play a role against the effectiveness of internal control of credit sales, and 28% influenced by other factors not examined. The relevance of the two variables above can also be seen from the significance of the relationship ie thitung = 6.934, greater than ttable = 2.399 which means H0 is rejected and H1 accepted means that the influence between X variable (credit sales accounting information system) and variable Y (effectiveness internal control of credit sales). From the result of hypothesis testing by using Rank Spearman analysis can be concluded that "credit sales accounting information system implemented has a big role in supporting effectiveness of internal control of credit sales". Keywords: accounting information system, credits, internal control.

ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO ARUS KAS PADA PT PRIMARINDO ASIA INFRASTRUCTURE, TBK. TAHUN 2015 – 2019 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy
Majalah Bisnis & IPTEK Vol 14 No 2 (2021): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

This study aims to determine how the financial performance based on the cash flow ratio at PT Primarindo Asia Infrastructure, Tbk. 2015 – 2019 Listed on the Indonesia Stock Exchange. The research method used is a quantitative method where after all the required data has been collected, the next step is to analyze the collected data to be understood and processed in the form of explanations. After analyzing and discussing the problem, the authors conclude that the cash flow ratio shows poor financial performance, because the average ratio decreases and is below 1. There are only 2 ratios that are considered good, namely the operating cash flow ratio to interest and cash flow ratio operations to capital expenditures.

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.

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