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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Majalah Bisnis & IPTEK In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Sakti Muda Nasution
Politeknik LP3I Bandung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI POLITEKNIK LP3I BANDUNG TERHADAP PROFESI AKUNTANSI Galuh Tresna Murti; Sakti Muda Nasution; Rakhmini Juwita
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 2 (2017): JRAK - Juli 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui persepsi mahasiswa terhadap profesi akuntan dan perbedaan persepsi mahasiswa Program Studi Akuntansi Politeknik LP3I Bandung berjenis kelamin laki-laki dan perempuan terhadap profesi akuntan. Metode pengambilan sampel yang digunakan adalah convenience sampling. Jumlah sample dan digunakan untuk analisis lebih lanjut sebanyak 100 buah. Dalam penelitian ini digunakan Uji statistik linear sederhana dan uji statistic independent sample T test. Hasil analisis penelitian ini menunjukkan persepsi mahasiswa akuntansi yang positif terhadap profesi akuntan dan tidak terdapat perbedaan antara mahasiswa Program Studi Akuntansi Politeknik LP3I Bandung berjenis kelamin laki-laki dan perempuan terhadap profesi akuntan
PROFESIONALISME AUDITOR DAN TINGKAT MATREALITAS DALAM MENENTUKAN KETEPATAN PEMBERIAN OPINI PADA KANTOR AKUNTAN PUBLIK (KAP) DI BANDUNG Sakti Muda Nasution
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : The growth of business world in Indonesia time to time felt progressively competitive. Every company has an effort to survived in business competition. Company management need the service of third party to have the financial statement accountable to outside party and can improve the management company credibility, such as auditor external. Target of this Research is to know the applying of professionalism of auditors and materiality level at Public Accountant in Bandung, and to know the influence of professionalism of auditors and materiality level to accuracy of opinion at Public Accountant firms in Bandung simultaneously and partially.In SPAP SA Seksi 200 PSA No. 04 ( 2001) expressing that " In executing audit to come to at one particular opinion statement, auditor have to act as the expert in the professional of accountancy and auditing area". Others in SPAP (SA Seksi 312, PSA No. 29) is also said that "Opinion statement for certain element in storey of financial level materiality statement (do not full of opinion), that my not be expressed by if auditors express don’t pass an opinion or he also express factious opinion for storey level of materiality of financial statement as a whole, because opinion statement don’t full of in this case tend to will blur meaning don’t of statement opinion and the factious opinion to the storey level of materiality of financial statement as a whole".
Analisis Efisiensi Belanja Negara Periode 2014 – 2016 Di PSTNT-BATAN Sakti Muda Nasution
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This research entitled " Analysis of State Expenditure Efficiency on Budget Realization Report for 2014-2016 period in PSTNT BATAN Bandung ". The research as outlined in this Final Assignment aims to determine the State Expenditure Efficiency on Budget Realization Report for 2014-2016 period in PSTNT BATAN Bandung. The research method used is descriptive analysis method that the authors describe the results of observation and analyze the data obtained in the field. After analyzing and discussing the problem, the writer concludes that the State Expenditure Efficiency on Budget Realization Report for 2014-2016 period in PSTNT BATAN Bandung can be categorized as "Highly Efficient".
Sistem Akuntansi Penerimaan dan Pengeluaran Kas PT Mitra Usaha Harta Gemilang Tanjung Priok Sakti Muda Nasution; Nizar Nurzaman
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Cash is a current asset that is easily transferable. For this reason, a cash accounting information system is needed that regulates cash receipts and disbursements designed so that each transaction flow related to cash can be recorded properly. The purpose of this research is to describe the cash receipts and disbursements of PT Mitra Usaha Harta Gemilang Tanjung Priok Branch. The object of research is the accounting system for cash receipts and disbursements at PT Mitra Usaha Harta Gemilang. The results showed that the cash receipts and disbursement system of PT Mitra Usaha Harta Gemilang Tanjung Priok Branch has been running effectively and according to existing procedures, namely there is authorization for transactions that occur from the authorities, there is a separation of functions and has a good internal control system.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28.641 KB) | DOI: 10.55208/bistek.v14i2.232

Abstract

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

Abstract

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.
Analisis Laporan Sisa Hasil Usaha (SHU) Pada Koperasi Unit Desa (KUD) Mandiri Bangkit Jaya Kabupaten Subang Sakti Muda Nasution
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.367

Abstract

Analysis of Remaining Business Results (SHU) at the Village Unit Cooperative (KUD) Mandiri Bangkit Jaya Subang Regency 2015-2019. This study aims to analyze the remaining business results (SHU) of the cooperative which is used to assess the financial performance of the Village Unit Cooperative (KUD) Mandiri Bangkit Jaya, Subang Regency. This research is descriptive quantitative research. The population in this study is the entire financial report of the Village Unit Cooperative (KUD) Mandiri Bangkit Jaya District of Subang for the last 5 (five) years 2015-2019, while the sample in this study is the balance sheet and calculation of the remaining business results (SHU) for 5 (five) the last year 2015-2019. The data analysis technique used is the horizontal technique and the vertical technique. The research findings show that the achievement of remaining business results (SHU) obtained by the Village Unit Cooperative (KUD) Mandiri Bangkit Jaya in the Subang Regency during the last 5 (five) periods, namely the 2015-2019 period, shows good achievement. Based on the results of the analysis of vertical techniques and horizontal techniques, the cooperative's remaining operating income (SHU) has increased every period. Based on the percentage of own capital and fixed assets owned by the cooperative, the financial performance of the Village Unit Cooperative (KUD) Mandiri Bangkit Jaya in Subang Regency for the last 5 (five) years, namely the 2015-2019 period showed good performance.
Co-Authors Budi Lesmana Dedi Karmana Mira Ismirani Fudsyi Nizar Nurzaman Novianti Indah Putri Rakhmini Juwita Zen Munawar