Article Per Year (5 Year)
p-Index From 2019 - 2024
1.881
P-Index
This Author published in this journals
All Journal EKSPANSI Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Endah Dwi Kusumastuti
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Indonesian Accounting Research Journal

 1 
Pengaruh Inventarisasi Aset Tetap Daerah terhadap Kualitas Laporan Keuangan dengan Legal Audit sebagai Variabel Intervening Imas Sukmawati; Endah Dwi Kusumastuti; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.667 KB)

Abstract

This research aims to find out and evaluate the implementation of Regional Fixed Asset Inventory with audit activities that will impact the quality of financial statements. This research was conducted in the Bandung Regency Government using quantitative research methods with steps in this research namely by disseminating primary and secondary data (Questionnaire) in the form of The Examination Results Report (LHP) of BPK RI on the Financial Report of Bandung District Government in fiscal year 2015-2019. The research sample was selected by purposive sampling method which is the user of assets in 30 Government Agencies. With the expected data analysis results all variables have a positive effect. However, after data processing using SmartPLS software version 3.0 that the Inner Model test showed one of the three unproven hypotheses, among them the Legal Audit variable (Z) did not significantly affect the Financial Report Quality (Y) variable. However, in general the achievement of Regional Fixed Asset Inventory against Legal Audit and Implications on the Quality of Financial Statements is said to be good with one thing still to be improved and developed.
Analisis Pengelolaan Retribusi Parkir Sebagai Strategi Peningkatan Pendapatan Asli Daerah Usivianti Latifah Humairah; Endah Dwi Kusumastuti; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.933 KB)

Abstract

Abstract: This study was conducted to determine the performance of the Bandung City Government in managing parking fees as a source of increasing PAD and providing useful solutions and recommendations to obtain effective strategies to increase Regional Original Income. The method used in this research is descriptive qualitative. Data collection techniques used are interviews with related parties, field observations and viewing existing documentation. The research results obtained are parking retribution management activities that have been carried out in the city of Bandung in the implementation and control aspects, some are found to be still not in accordance with the Standard Operating Procedures, rules and regulations set. These discrepancies include the use of parking rates that are not in accordance with Perda Number 04 of 2017 which has used progressive rates, there are still many parking locations on public roads controlled by illegal/illegal parking attendants, the use of Electronic Parking Terminals (TPE) is still not optimal and limited. field supervisors on the use of Electronic Parking Terminals (TPE).
Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Instansi Pemerintah Ageng Gumelar; Iyeh Supriatna; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.89 KB) | DOI: 10.35313/iarj.v2i1.3386

Abstract

This research was conducted to determine the effect of maturity of the government's internal control system on the performance of government agencies in the Purwakarta Regency Government. The population in this study is the Regional Work Unit (SKPD) in the Purwakarta Regency Government. The sample used in this study were 35 SKPDs in the Purwakarta Regency Government. The research method used is quantitative methods. The data source used is in the form of primary data. The data collection technique was carried out using research instruments in the form of questionnaires and interview guides. The data analysis method used is simple regression analysis. Result showed that the maturity of government internal control systems was positively and significantly affected by the performance of government agencies. With the increasing maturity of the government's internal control system, it can improve the performance of government agencies.
Analisis Akuntabilitas Pengelolaan Bantuan Pangan Nontunai pada Masa Pandemi Covid-19 (Studi Kasus pada Pemerintah Kabupaten Garut) Refy Amalia Putri; Endah Dwi Kusumastuti; Ira Novianty
Indonesian Accounting Research Journal Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i1.3399

Abstract

Abstract: One of the government’s policies in restoring the national economy from the effects of the Covid-19 pandemic is the noncash food assistance program. This program is a social assistance in the form of food that aims to increase the effectiveness and accuracy of social assistance distribution targets, and encourage inclusive finance. This study was conducted with the aim of knowing and explaining the implementation of accountability in the management of the Non-Cash Food Assistance program during the Covid-19 pandemic in the Garut Regency Government. The type of research used is qualitative research with a case study approach. Data collection techniques were by observation, interviews, and documentation studies. Based on the results of the research, it shows that the accountability of the management of the program has been carried out well. However, there is still accountability that has not running well still needs to be improved, so that program implementation can be maximized. Keywords : Accountability, Noncash Food Assistance
Analisis Pengaruh Rasio Keuangan Terhadap Prediksi Kondisi Financial Distress Emia Eunike Violine Ginting; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4894

Abstract

This research aims to analyze the effect of financial ratio in predicting financial distress. The data used in this research is the secondary data with the population of the hotel, restaurant, dan tourism companies listed on the Indonesian Stock Exchange. The sample is determined by the method of purpovive sampling so that the number of sample in this research as much as 24 companies. The result of this research is there is a significant positive influence of Current Ratio in predicting financial distress conditions; there is a significant positive influence of Return On Assets in predicting financial distress conditions; there is a significant negative effect of Debt to Assets Ratio in predicting financial distress conditions; there is a influence is not significant of Total Assets Turnover in predicting financial distress conditions; there is a influence is not significant of Sales Growth in predicting financial distress conditions; there is a simultaneous influence of Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover, and Sales Growth in predicting financial distress conditions.
Pengaruh Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pengamanan Aset Tetap di Pemerintah Kota Tasikmalaya Wulan Dewi Apipah; Endah Dwi Kusumastuti; albert albert
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5238

Abstract

Fixed assets play an important role in supporting government activities so they need to be managed properly. Based on LHP BPK 2021, the Tasikmalaya City Government still has problems managing its assets because their fixed asset safeguarding is considered inadequate. SPIP is required to guarantee the implementation of fixed assets safeguarding. The objective of this study is investigate the impact of implementing SPIP elements on Fixed Asset safeguarding in Tasikmalaya City partially and simultaneously. This study employs a quantitative methodology using survey methods. In this study, the population and sample were 36 local government agencies with questionnaires distributed to 72 respondents. The SPSS 26 version was utilized for data analysis, which included multiple linear regression. The results of the study revealed that the SPIP elements had a 59.4% positive and significant effect on the security of Fixed Assets, with only Information and Communication, and Monitoring having a positive and significant effect, while the Control Environment, Risk Assessment, and Control Activities had no effect.
Co-Authors Ageng Gumelar Albert Albert Diandra Oliviani Almandita Dinda Novitasari Emia Eunike Violine Ginting Hastuti Hastuti Imas Sukmawati Ita Susanti Iyeh Supriatna Jouzar Farouq Ishak Novianty, Ira Refy Amalia Putri Risnala Auliya Sugih Sutrisno Putra Suji Abdullah Saleh Usivianti Latifah Humairah Wulan Dewi Apipah