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KONTRIBUSI PROSES PEMBELAJARAN INOVATIF TERHADAP PENGETAHUAN AKUNTANSI DAN SIKAP TERHADAP NILAI-NILAI KEILMUAN AKUNTANSI Alamsyah, Sakti
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 1, No 2 (2013): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v1i2.15452

Abstract

Penelitan ini bertujuan untuk mengkaji dan menganalisis kontribusi proses pembelajaran inovatif terhadap pengetahuan akuntansi dan sikap terhadap nilai-nilai keilmuan akuntansi. Penelitian dilakukan pada siswa SMK bidang keahlian Bisnis dan Manajemen kompetensi keahlian akuntansi kelas XII di  wilayah III Bogor. Penelitian ini adalah  penelitian verifikatif dengan menggunakan explanatory survey. Hasil penelitian menunjukkan bahwa kompetensi guru, kemampuan berpikir matematis dan  lingkungan belajar berpengaruh terhadap proses pembelajaran inovatif. Sedangkan kemampuan berpikir matematis berpengaruh positif namun tidak signifikan. Faktor dominan yang menjadi pembentuk pengetahuan  akuntansi adalah lingkungan belajar merupakan, dan faktor dominan pembentuk sikap-sikap nilai  akuntansi adalah kompetensi guru.
PENGARUH KEMAMPUAN BERPIKIR TERHADAP PENGETAHUAN AKUNTANSI Alamsyah, Sakti
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 4, No 2 (2016): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v4i2.15420

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan berpikir terhadap pengetahuan akuntansi. Penelitian ini menggunakan metode survey dengan desain penelitian korelasional. Pengumpulan data dilakukan dengan menggunakan angket yang telah diuji validitas dan reliabilitasnya. Data diolah dengan menggunakan statistik parametrik dengan teknik analisis regresi multiple. Penarikan kesimpulan hasil penelitian menggunakan tingkat kepercayaan 95%. Hasil penelitian menunjukkan bahwa , pengujian hipotesis menunjukkan kemampuan berpikir matematis berpengaruh secara positif  dan signifikan pada sikap terhadap  nilai-nilai keilmuan akuntansi akuntansi. Artinya semakin tinggi  kemampuan berpikir matematis maka semakin positif sikap terhadap nilai-nilai keilmuan akuntansi. Implikasi dari hasil penelitian yang disarankan peneliti adalah bahwa diperlukan proses mengubah pandangan hidup pembelajaran yang berorientasi kepada hasil belajar terutama peningkatan sikap belajar, dalam hal ini sikap nilai-nilai akuntansi. Kata Kunci : Kemampuan Berpikir, Pengetahuan AKuntansi
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KABUPATEN SUKABUMI Elsa Putri Ratmadiani; Deni Iskandar; Sakti Alamsyah
Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1282

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat keefektifan dari penerimaan retribusi uji kir di Kabupaten Sukabumi selama periode 2015-2019 yang dikaitkan dengan PAD Dinas Perhubungan Kabupaten Sukabumi. Metode yang digunakan yaitu metode kualitatif dengan pendekatan deskriptif. Sumber data yang dibutuhkan yaitu primer dan sekunder, sumber data primer yang didapatkan berasal dari wawancara dan sumber data sekunder dari dokumen di Dinas Perhubungan Kabupaten Sukabumi serta studi kepustakaan. Populasi dan sampel pada metode kualitatif dilihat dari situasi sosial. Teknik pengumpulan data menggunakan metode triangulasi. Dan teknik analisis data menggunakan teknik analisis sebelum dilapangan, analisis selama dan setelah di lapangan. Hasil penelitian ini yaitu selama periode 2015-2019 keefektifan penerimaan uji kir di Kabupaten Sukabumi mengalami fluktuatif karena beberapa penyebab. Secara keseluruhan penerimaan uji kir selama empat tahun efektivitas dibawah 100%. Upaya-upaya yang dilakukan Dinas Perhubungan Kabupaten Sukabumi dalam meningkatkan uji kir perlu ditingkatkan lagi agar berjalan optimal. Kata Kunci: PAD, Retribusi, Uji Kir
ANALYSIS OF THE EFFEVTIVENESS OF THE SUB DISTRICT DEVELOPMENT PARTICIPATION PROGRAM AT THE CIBADAK SUB DISTRICT, SUKABUMI DISTRICT HASANUDIN; IKE RACHMAWATI; SAKTI ALAMSYAH
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 06 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

The Subdistrict Development Participation Program (P3K) of Sukabumi Regency is a regional program that is prepared to synergize many and diverse programs, both sector-based and regionally sourced from the Center, Province, or regions that are implemented in the region (Sub-district and or village). In Cibadak District, the first aid program is considered very appropriate because it is expected to be a solution to the problem of lack of community participation in development. However, the implementation of the first aid program in Cibadak District has not been fully effective. This is because the government and the community as program implementers still find obstacles in the lack of quality of the resources they have, thus causing the results of development to be less in line with what was planned. In addition, the first aid program has not been fully implemented properly in targeting its policy objectives. So that in its implementation, it is necessary to refocus the targets that are the priority in the development plan contained in the technical instructions for the first aid program. Then in terms of increasing the HDI, although there has been an increase in the HDI rate and a reduction in the poverty rate, the HDI growth is very small. In fact, as the allocated budget grows, it should leverage higher performance.
’THE INFLUENCE OF COMMUNITY JOB TRAINING AND COMPENTENCY TOWARD LABOR ABSORPTION IN SUKABUMI REGENCY YULIANTHI SUMINAR; SAKTI ALAMSYAH; ASEP HIKMAT
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 06 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This study focuses on the effect of community job training and competence on labor absorption in Sukabumi Regency on job training participants at UPTD Job Training Center (BLK) Sukabumi Regency. The research used is quantitative research with an associative approach. The sample of this research is the alumni of the Sukabumi Regency Job Training Center who are absorbed in the Sukabumi Regency area. Samples were carried out by saturated sampling method. Data was collected by using a questionnaire using a rating scal model. which were distributed to alumni of the Job Training Center as many as 60 questionnaires. While the data analysis technique used is the product moment correlation analysis technique using the SPSS v.25.0 application and the Linear Regression analysis technique, by testing the hypothesis test statistic test t test. The results of the study show that there is a significant correlation between community job training and employment, there is also a significant correlation between competence and employment, community job training and competence simultaneously affect employment, community job training has a significant positive effect on employment workforce, competence has a significant positive effect on job absorption, community job training and competence simultaneously have a significant effect on employment.
THE EFFORTS TO IMPROVE QUALITY OF PUBLIC SERVICES IN IMPLEMENTING MOTOR VEHICLE TESTING : A CASE STUDY AT TRANSPORTATION OFFICE OF SUKABUMI CITY NUKE NURULAINI; IKE RACHMAWATI; SAKTI ALAMSYAH
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 06 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

The Technical Implementation Unit of Motor Vehicle Testing (UPT PKB) of the Sukabumi City Transportation Service, as a vehicle testing service, has experienced many interactions between the quality of services provided and the level of community satisfaction, namely the process of how the government can provide the best services that are proportional to the value and costs that have been incurred. public vehicle owners are required to test. Excellent service is an agency's concern for customers by trying to provide the best possible service in meeting customer expectations and needs, based on service standards and procedures to realize customer trust. This study uses a case study approach to examine the 'how' and 'why' of services at the UPT PKB of the Sukabumi City Transportation Service. Attitudes, attention, actions, abilities, appearance, and responsibilities have been shown and displayed by the test officer. Efforts to improve services and overcome obstacles in service have also been carried out, but are hampered by the refocusing of the spending budget to overcome COVID-19.
PERFORMANCE ANALYSIS OF CIVIL SERVANTS IN TAKOKAK DISTRICT CIANJUR REGENCY IN THE VILLAGE DEVELOPMENT PLAN RANI ANDRIYANI; SAKTI ALAMSYAH; DARMO H SUWIRYO
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 07 (2021): INTERNATIONAL JOURNAL OF MULTISCIENCE -OCTOBER EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

In West Java, the performance of civil servants has been monitored by the e-Kinerja application which has been prepared by the West Java Regional Personnel Agency (BKD). Likewise in Cianjur Regency, the performance of civil servants can be measured through the SeKOCI application. The acceleration of development is important as the government's effort to reduce inequality and realize fair and equitable development so that the results can be felt by the whole community. The Developing Village Index (IDM) as a composite index formed from the Social Resilience Index (IKS), the Economic Resilience Index (IKE) and the Environmental Resilience Index (IKL) which provides basic data and information for village development, can be a measure of the success of a village. One of the villages with developing status is Pasawahan Village with an IDM value of 0.69. The performance of Civil Servants in Takokak District, Cianjur Regency needs to be improved as a form of responsibility and so that the village development planning process that is prepared can accommodate the needs of the community and move the community to become the main actors and movers in village development. The objectives to be achieved in this study are as follows: To determine the performance of Civil Servants in Takokak District, Cianjur Regency in the Village Development Plan. In this study, researchers used qualitative research methods. Based on the results of the study indicate that individual factors, psychological factors and organizational factors, the performance of Civil Servants in Takokak District is quite good, however, motivation is needed to further improve the abilities and expertise possessed, equalize perceptions to minimize conflicts, add Human Resources to avoid the occurrence of conflicts. overlapping, applying reward and punishment fairly, and establishing good working relationships to build organizational synergy.
HUBUNGAN KEPEMIMPINAN, LINGKUNGAN ORGANISASI DAN MOTIVASI DENGAN KEPUASAN KERJA Muhammad Rizki Zaenudin; R. Deni Muhammad Danial; Sakti Alamsyah
Jurnal Governansi Vol 7 No 1 (2021): Jurnal GOVERNANSI Vol 7 No 1, April 2021
Publisher : LPPM Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jgs.v7i1.3251

Abstract

Peningkatan pendidikan Muhammadiyah sebagai pencetak kader pelopor, pelangsung dan penyem-purna dakwah belum dioptimalkan dengan baik oleh Pimpinan Daerah Muhammadiyah Sukabumi sehingga kurang kepuasan yang dirasakan oleh sekolah khususnya guru untuk mewujudkan cita-cita masyarakat Islam yang sebenar-benarnya pada setiap kegiatan belajar-mengajar di sekolah Muhammadiyah. Permasalahan kepuasan kerja guru ini diduga berhubungan dengan faktor kepemimpinan, lingkungan organisasi dan motivasi. Tujuan penelitian ini adalah untuk menganalisis hubungan kepemimpinan, lingkungan organisasi dan motivasi dengan kepuasan kerja guru Muhammadiyah Sukabumi. Metode penelitian bersifat eksplanatori. Pengambilan sampel menggunakan teknik sensus dan skala pengukuran menggunakan skala Likert. Hasil penelitian dianalisis dengan rumus korelasi Rank Kendall. Hasil penelitian menunjukkan bahwa kepemimpinan, lingkungan organisasi dan motivasi secara parsial dan bersama-sama berpengaruh positif dan signifikan terhadap kepuasan kerja guru Muhammadiyah di wilayah Pimpinan Daerah Muhammadiyah Sukabumi. Pengaruh tersebut sebesar 56,30%, sementara 43,70% dipengaruhi oleh faktor lain. Dengan demikian, peningkatan kepuasan kerja guru perlu diimbangi dengan memperbaiki kepemimpinan, lingkungan organisasi dan motivasi, baik secara parsial maupun secara bersama-sama.
ANALSIS BREAK EVEN POINT SEBAGAI INSTRUMEN PERENCANAAN LABA (PADA PERUSAHAAN PANGAN SEJAHTERA SUKABUMI PABRIK TAUCO) Astri Nurani; Sakti Alamsyah; Sulaeman Sulaeman
OPTIMA Vol 5, No 1 (2021)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v5i1.2708

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perencanaan laba pada perusahaan Pangan Sejahtera dengan menggunakan metode analisis break even point. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam, dan dokumentasi. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Hasil dari penelitian ini menunjukkan bahwa pada tahun 2018 BEP mencapai Rp.635.984.615 atau 10.364 unit. Di tahun 2019 BEP mencapai Rp.736.659.375 atau 11.864 unit dan tahun 2020 BEP mencapai Rp.869.831.967 atau 13.303 unit. Margin of safety tahun 2018, 2019, dan 2020 adalah 90,70%, 89,94% dan 87,95%. Sehingga, dapat disimpulkan bahwa perusahaan Pangan Sejahtera telah mencapai titik impas. Adapun perencanaan laba yang diinginkan oleh perusahaan di tahun 2021 sebesar Rp.4.000.000.000 sehingga penjualan harus menghasilkan 120.890 unit atau sebesar Rp.7.427.209.016.
Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern terhadap Akuntabilitas Kinerja pada Instansi Pemerintah Hendri Anto; Sakti Alamsyah; Andri Indrawan
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 2 (2022): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i2.13522

Abstract

ABSTRACT This study aims to explain the effect of implementing public sector accounting reporting and internal control on performance accountability in Lembursitu District, Sukabumi City. The population in this study were all civil servants in overtimesitu sub-districts spread over five Lembursitu villages totalling 43 people. This study used multiple linear regression analysis techniques. In this study, the implementation of Public Sector Accounting Reporting Implementation (X1) affects the Performance Accountability of Government Agencies (Y). Furthermore, internal control (X2) does not affect the Performance Accountability of Government Agencies (Y). It is concluded that the results of this study indicate that the Implementation of Public Sector Accounting Reports and Internal Controls on the Performance Accountability of Government Agencies in Lembursitu District Has a Significant Influence.ABSTRAKPenelitian ini bertujuan untuk menjelaskan pengaruh implementasi pelaporan akuntansi sektor publik dan pengendalian intern terhadap akuntabilitas kinerja di Kecamatan Lembursitu Kota Sukabumi. Populasi dalam penelitian ini adalah seluruh pegawai negeri sipil di kecamatan lembursitu yang tersebar di 5 kelurahan lembursitu yang berjumlah 43 orang, penelitian ini menggunakan teknik analisis regressi linier berganda, dalam penelitian ini penerapan Implementasi Pelaporan Akuntansi Sektor Publik (X1) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Selanjutnya pengendalian Intern (X2) tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Disimpulkan hasil dari penelitian ini menunjukan bahwa Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah Di Kecamatan Lembursitu Berpengaruh Signifikan.