Sukadwilinda, Sukadwilinda
Universitas Sangga Buana Bandung

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PENGENDALIAN INTERNAL TERHADAP KECURANGAN Sukadwilinda, Sukadwilinda; Ratnawati, R. Aryanti
Jurnal ASET (Akuntansi Riset) Vol 5, No 1 (2013): Jurnal Aset (Akuntansi Riset). Januari-Juni 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v5i1.10031

Abstract

Abstract. Internal control in a company is very important. It is expected that with good internal control, employees do not do things outside the rules that have been set. Today very rarely found companies that are free from fraud . With good internal control is expected to prevent the occurrence of acts of fraud  in the company. Fraud is often done is cash fraud. The results of this study indicate that the variable Internal Control (X) has a significant influence on Fraud Cash (Y). This is evident from the constant value of 1.860 and the value of the Internal Control Coefficient (X) of 0.640, this shows that if the Internal Control (X) rises by one point then the variable Prevention of Fraud Cash (Y) will rise by 0.640. Correlation value obtained for 0.776 which means there is a strong correlation relationship between internal control with fraud prevention cash. Internal Control has an effect of 60.2% on fraud; while the remaining 39.8% is influenced by other variables that are not examinedKeywords: internal control; fraudAbstrak. Pengendalian internal di suatu perusahaan adalah hal yang sangat penting. Diharapkan dengan pengendalian internal yang baik, karyawan tidak melakukan hal diluar aturan yang sudah ditetapkan. Dewasa ini sangat jarang ditemukan perusahaan yang terbebas dari kecurangan (fraud). Dengan adanya pengendalian internal yang baik maka diharapkan dapat mencegah terjadinya tindakan kecurangan (fraud) di perusahaan. Tindak kecurangan (fraud) yang sering dilakukan adalah kecurangan (fraud) kas. Hasil penelitian ini menunjukkan bahwa variabel Pengendalian Internal (X) memiliki pengaruh signifikan terhadap Pencegahan Kecurangan (Fraud) Kas (Y). Hal ini terbukti dari nilai konstanta sebesar 1,860 dan nilai koefisien Pengendalian Internal (X) sebesar 0,640, ini menunjukan bahwa jika Pengendalian Internal (X) naik sebesar satu poin maka variabel Pencegahan Kecurangan (Fraud) Kas (Y) akan naik sebesar 0,640. Nilai korelasi yang diperoleh sebesar 0,776 yang berarti terdapat hubungan korelasi yang kuat antara pengendalian internal dengan pencegahan kecurangan (fraud) kas. Pengendalian Internal memberikan pengaruh sebesar 60,2% terhadap kecurangan; sedangkan sisanya sebesar 39,8% dipengaruhi oleh variabel lain yang tidak diteliti.Kata Kunci: pengendalian internal; kecurangan
ANALISIS KELAYAKAN FINANSIAL WISATA AIR WADUK JATIGEDE KABUPATEN SUMEDANG Susanto, Bambang; Sukadwilinda, Sukadwilinda
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7707

Abstract

Abstract. Sumedang regency is one of the 26 regency in West Java. Sumedang is a   district of the capital of West Java, which has a wide range of culture and tourism. Culinary tourism especially know already known nationally. To further develop other tourist tours in Sumedang district   need to do breakthrough one of the breakthrough by exploiting the existing potential. Jatigede reservoir,in addition to its designation for hydroelectric power and irrigation, jatigede reservoir can also be developed towards the tour of water tourism. Development of water tourism area in order to provide benefits for the surrounding community, of course, need to do preliminary studies for the benefits far greater than the cost incurred. Therefore, for scientific purposes, it is necessary to conduct an academic study in the form of Financial Feasibility Analysis. Based on the analysis of financial feasibility, it can be concluded that water tourism in Jatigede Reservoir Sumedang have benefits. It’s   the results of a positive net prese nt value analysis, internal rate of return greater than the interest rate of banks and benefit cost greater than on.Keywords: Financial Feasibility; Water Tour. Abstrak. Kabupaten Sumedang merupakan salah satu dari 26 Kabupaten Kota yang ada dipropinsi Jawa barat. Sumedang merupakan kabupaten penyangga Ibu kota propinsi Jawa barat , yang memiliki  beraneka  ragam  budaya dan wisata. Wisata kuliner terutama tahu sudah dikenal secara nasional. Untuk lebih mengembangkan wisata wisata lain yang ada di kabupaten Sumedang tentunya perlu dilakukan terobosan  terobosan salah satunya dengan memanfaatkan potensi yang ada. Waduk jatigede salah satunya , selain peruntukannya untuk pembangkit listrik tenaga air dan kepentingan irigasi,  waduk jatigede  juga dapat dikembangkan kearah wisata yaitu  wisata air. Pembangunan  kawasan wisata air agar dapat memberikan manfaat bagi masyarakat sekitar, tentunya perlu dilakukan studi pendahuluan agar manfaatnya jauh lebih besar dari biaya yang dikeluarkan. Oleh sebab itu untuk kepentingan ilmiah perlu dilakukan kajian akademisnya berupa Analisis kelayakan Finansial. Berdasarkan analisis kelayakan keuangan   ,dapat  disimpulkan bahwa wisata air di Waduk jatigede Kabupaten Sumedang  memberikan manfaat yang lebih dibandingkan dengan biaya yang dikeluarkan . ini dapat dilihat dari hasil analisis net present value yang positif, internal rate of return yang lebih besar dari tingkat bunga bank serta benefit cost yang lebih besar dari satu.Kata Kunci: Kelayakan Finansial; Wisata Air.
EXPECTATION GAP ANTARA AUDITOR DAN MAHASISWA AKUNTANSI Sukadwilinda, Sukadwilinda; Susanto, Bambang
Jurnal ASET (Akuntansi Riset) Vol 6, No 2 (2014): Jurnal Aset (Akuntansi Riset). Juli-Desember 2014
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v6i2.9744

Abstract

Abstract. This study aimed to get empirical evidence about perceptions between auditors and accounting students to Expectation gap in the issue of the auditor and the audit process, the auditor's responsibilities , attributes the performance of auditors and audit results communications. The method used in this research is a comparative descriptive . The respondent in this study was 30 Auditor on public accounting firm in Bandung and 30 students of Accounting at the University of Buana YPKP bandung and Maranatha University Bandung .  For processing such data used Mann Whitney test ( U test ). Based on the results of the study indicate that there are significant differences in perceptions between auditors and accounting students on the issue of the auditor and the audit process , as well as the communication of audit results. As for the issue of the responsibility of the auditor and the auditor 's performance attributes there is no significant difference between the auditor and accounting students.Keywords: expectation gap; auditor and audit processes; responsibility auditor; auditor performance attributes; communication of audit results.Abstrak. Penelitian ini  bertujuan untuk mendapatkan bukti empiris mengenai persepsi antara auditor dan mahasiswa akuntansi terhadap Expectation gap dalam isu auditor dan proses audit, tanggung jawab auditor, atribut kinerja auditor dan komunikasi hasil audit. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif komparatif. Adapun  responden dalam penelitian ini adalah 30 Auditor yang mewakili Kantor Akuntan Publik di Bandung dan 30 Mahasiswa Akuntansi dari Universitas Sangga Buana YPKP Bandung dan Universitas Maranatha Bandung Untuk mengolah data tersebut digunakan Uji Mann Whitney (U Test). Berdasarkan hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara auditor dan mahasiswa akuntansi dalam isu auditor dan proses audit, serta komunikasi hasil audit. Sedangkan untuk isu tanggung jawab auditor dan atribut kinerja auditor tidak terdapat perbedaan yang signifikan antara auditor dan mahasiswa akuntansiKata Kunci: expectation gap;  auditor dan proses audit; tanggung jawab auditor; atribut kinerja auditor; komunikasi hasil audit.
ANALISIS KELAYAKAN FINANSIAL INDUSTRIALISASI RUMPUT LAUT ATC Chips DI TUJUH PROPINSI INDONESIA TIMUR Susanto, Bambang; Sukadwilinda, Sukadwilinda
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6734

Abstract

Indonesia has one of the largest wet seaweed producer in the World. It will impact the  economic value if the seaweed processing industry small and medium-scale can be established disentra seaweed production centers such as in Eastern Indonesia. The establishment of the seaweed industry small and medium-scale can be realized through several approaches, both economic and financial approach. The research method using descriptive analytic  with field surveys as reinforcement data analysis . The object of  this study is the financial analysis of the seaweed industry in Indonesia, especially in eastern regions such as South Sulawesi, Central Sulawesi, North Sulawesi, West Nusa Tenggara, East Nusa Tenggara, Maluku and North Maluku. The results of the financial analysis of the overall approach to demonstrate the positive zone seen from the feasibility, both NPV, IRR, and Payback Ratio ratio BC
INFLUENCING FACTORS ON STUDENTS’ CAREER INTERESTS IN ISLAMIC FINANCIAL INSTITUTIONS Dwijayanty, Rima; Sukadwilinda, Sukadwilinda; Sopian, Isep
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.21492

Abstract

The development of Islamic economics in Indonesia has developed quite rapidly. One of them is the increasing number of Islamic-based financial institutions. This development certainly requires qualified human resources in the field of Islamic finance. However, the problem that occurs is the lack of graduates who are interested in a career in Islamic financial institutions. The purpose of this research is to find out and analyze the factors that influence students' career interests in Islamic financial institutions, measured by variables of Islamic knowledge, career development and compensation. This research uses descriptive and associative methods. The data used are primary data in the form of questionnaires distributed to accounting students at Sangga Buana University YPKP who have taken Islamic accounting course. Based on the results of the study, it is seen that the variables of Islamic knowledge, career development and compensation simultaneously influence 37.9% of accounting students' career interests in Islamic financial institutions
ANALYSIS OF EXPORT COMPETITIVENESS TEXTILE AND APPAREL INDONESIA, CHINA, INDIA Bambang Susanto; Sukadwilinda
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.207

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The textile and apparel industries are labor-intensive and capital-intensive industries. The focus of this research looks at the competitiveness of textiles and apparel in Indonesia, China and India. The research method used is comparative descriptive, with the Herfindahl approach, Trade Specialization, Relevealed Comparative Adventage and Constan Market Share. Herfindahl calculation shows the market structure in Indonesia, China and India in the form of perfect competition. While the Trade Specialization approach, Indian exports are more stable than Indonesia and China. The TSR approach generally shows Export Promotion. The Revealed Comparative Adventage approach, Indonesia and India show stable and stagnant results, the RCA scale shows that China has a comparative advantage and strong competitiveness. Conclusion of the research, the market structure takes the form of a perfect competition and Export Promotion. China Has comparative advantages and strong competitiveness, followed by Indonesia and India.
Volume Dan Frekuensi Transaksi Terhadap Harga Saham Bambang Susanto; Sukadwilinda Sukadwilinda
Jurnal Ekonomi Manajemen Perbankan Vol 4, No 2 (2022): JEMPER Juli - Desember
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v4i2.2182

Abstract

The study of the capital market, both fundamentally and technically, has produced many new findings (novelty) in theory, models and others. In this study, researchers tried to see the impact or market reaction when buying and selling by investors in the secondary market was marked by the variables transaction volume and transaction frequency whether it had an effect on stock prices. The results of the study with the LQ45 index sample and by using panel data show that the estimation test is a common effect in interpreting panel data regression. Hypothesis testing both partial and simultaneous obtained the results that there is a significant influence between the independent variables on the dependent variable. While the determination test obtained 95.69% of the independent variables affect the dependent variable and the rest are influenced by other variables.