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All Journal Krisna: Kumpulan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Ahmad Syarief
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 Industrial & Manufacturing Engineering Mechanical Engineering Other

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Journal : Indonesian Accounting Research Journal

 1 
Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Pada Pemerintah Daerah Kota Cimahi Via Nur Anisa; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the implementation of the Government Internal Control System (SPIP) in the Regional Government of Cimahi City based on Peraturan Pemerintah No. 60 Tahun 2008 concerning Government Internal Control System (SPIP) and the implementation constraints based on the five elements of SPIP, namely control environment, risk assessment, control activities, information and communication, as well as monitoring internal control. This research method is a qualitative descriptive study with an interpretive approach where data collection is carried out by interview, observation, and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate that of the five elements, the Regional Government of Cimahi City has only implemented the elements of information and communication as well as internal control monitoring, while the other three elements have not been implemented adequately because all parameters have not been implemented due to implementation constraints, namely lack of socialization, inadequate implementation. risk assessment, evaluation and documentation activities that have not been maximal, as well as a lack of commitment to the implementation of SPIP.
Evaluasi Efektivitas Pengawasan Dalam Pelaksanaan Fungsi Inspektorat (Studi Kasus Pada Inspektorat Daerah Kabupaten Garut) Iyul Hendriyani; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The problems faced by the Garut District Inspectorate have not carried out activities in accordance with the planned targets and their realization, especially in relation to time. This research is to know and explain the implementation process, constraints in implementation, the cause of implementation constraints and the effectiveness of implementing functions carried out by the Garut District Inspectorate. This type of research is qualitative research with a case study approach. The results of the study showed that the implementation of the function of garut district inspectorate was in accordance with the regulations and regulations. The effectiveness of the supervision of Garut District Inspectorate has not been effective because of the three indicators, namely the target, objectives and time has not been achieved entirely due to the amount of work while the quantity of human resources is limited so that the implementation time becomes late.
Analisis Tingkat Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Shadiya Freya Rosaline; Hastuti; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study is to assess the maturity level of the Government Internal Control System (SPIP) at the Bandung State Polytechnic (Bandung State Polytechnic). This research is descriptive with a qualitative approach. Assessment of SPIP implementation is carried out by testing the SPIP elements, namely the control environment, risk assessment, control activities, information and communication and internal control monitoring which refers to the Regulation of the Head of BPKP Number: S-354 / SATGAS PP SPIP / 2014 concerning Guidelines for Assessment of Maturity Level Implementation of SPIP in government agencies and PP 60 of 2008 on SPIP. The research population consisted of 37 structural officers at the Bandung State Polytechnic. However, of the 37 respondents who were targeted, only 26 respondent data could be collected, because at the time of data collection it was affected by the spread of the Covid 19 virus so that the process of distributing questionnaires and data collection was hampered. Because in that period it was still in the Work From Home (WFH) period so that it affected the number of returned questionnaires. From the results of the analysis it is known that the application of SPIP at the Bandung State Polytechnic is at level 2 or at the developing level.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah (PAD) Kota Cimahi Tahun 2010-2019 Ria Aprilia Purbaya; Ahmad Syarief; Mia Rosmiati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study is to determine of the influence of several factors such as Gross Regional Domestic Product (GRDP), Population, and Investment either partially or simultaneously on Cimahi City Locally-Generated Revenue (PAD) 2010-2019. In this research use quantitative method with descriptive approach. The data used in this research are secondary data from statistical data and also financial statements of Cimahi City in 2010-2019. The data analysis method used is the classical assumption test and hypothesis testing with multiple linear regression analysis using SPSS Software. The results of the research partially show that just population has significant effect on Cimahi City’s Locally-Generated Revenue. The results of the research simultaneously show that GRDP, Population, and Investment have a positive and significant together effect on the Cimahi City’s Locally-Generated Revenue.
Co-Authors Azhari Muhammad Irfan Dian Imanina Burhany Eneng Naelul Yulia Ningsih Eriani Sania Putri Hastuti Hastuti Iyul Hendriyani Marisa Putri Aulia Mia Rosmiati Neneng Dahtiah Novi Rahmitasari Ria Aprilia Purbaya Riauli Susilawaty Hutapea Salsa Dila Ridwanto Salsa Nurul Safitri Shadiya Freya Rosaline Via Nur Anisa Vitasya Utami Marsu Marsa