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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal

Iyeh Supriatna

Politeknik Negeri Bandung

Author-ID : 4400671

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

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PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 Dian Imanina Burhany; Sulistia Suwondo; Muhamad Umar Mai; Iyeh Supriatna; Neneng Dahtiah; Arry Irawan; Etti Ernita Sembiring; Arif Afriady
Jurnal Difusi Vol 5 No 1 (2022): Jurnal Difusi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/difusi.v5i1.3308

Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.

Pengaruh Maturitas SPIP terhadap Kinerja Instansi Pemerintah dan Implikasinya pada Pelayanan Publik (Studi Kasus pada Pemerintah Kabupaten Garut) Tasha Widya Sucitra; Iyeh Supriatna
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Maturitas Sistem Pengendalian Intern Pemerintah bertujuan untuk mengukur kualitas dari Sistem Pengendalian Intern Pemerintah. Salah satu tujuan dari sitem pengendalian intern pemerintah adalah tercapainya efektivitas dan efisiensi pencapaian tujuan penyelenggaraan pemerintah negara. Melalui kinerja instansi pemerintah, penyelenggaraan pemerintah mempunyai tujuan salah satu nya untuk memberikan pelayanan publik yang baik. Permasalahan pelayanan publik di Kabupaten Garut selama tiga tahun terakhir belum mampu mencapai target yang telah direncanakan, hal tersebut bisa terjadi karena salah satunya kinerja instansi pemerintah daerah yang belum optimal dan implementasi dari tingkat maturitas SPIP yang belum maksimal. Penelitian ini dilakukan untuk mengetahui pengaruh maturitas sistem pengendalian intern pemerintah terhadap kinerja instansi pemerintah dan implikasinya pada pelayanan publik di Pemerintah Kabupaten Garut. Populasi dalam penelitian ini adalah Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kabupaten Garut. Sampel yang digunakan dalam penelitian ini sebanyak 25 SKPD dengan jumlah responden sebanyak 100 orang. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Sumber data yang digunakan merupakan data primer dan teknik pengumpulan data dilakukan melalui kuesioner. Metode analisis data yang digunakan adalah analisis jalur dan uji sobel. Hasil penelitian menunjukkan bahwa secara langsung, maturitas sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah, kinerja instansi pemerintah berpengaruh positif dan signifikan terhadap pelayanan publik. Maturitas sistem pengendalian intern pemerintah tidak berpengaruh secara langsung terhadap pelayanan publik, namun secara tidak langsung maturitas sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap pelayanan publik melalui kinerja instansi pemerintah.

Analisis Peran Auditor Internal dalam Meningkatkan Kinerja Organisasi pada Rumah Sakit Muhammadiyah Bandung Muhammad Rafi Habiburrahman; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.311 KB)

Internal auditor function as supervisors to ensure internal activities are adequate and implemented in accordance with established management policies, and consequently the internal auditors expected to improve organization performance. Muhammadiyah Bandung Hospital is one of the hospitals that received paripurna accreditation assessment. However, that assessment must still be maintained and improved. For this reseach aims to examine how much the role of internal auditors in improving organization performance. The research method used is descriptive qualitative and data collection techniques using interviews, observation, and documentation. The results of this reseach can be concluded that the role of the Satuan Pemeriksaan Internal (SPI) in improving organizational performance at Muhammadiyah Hospital Bandung is good because it covers all parts and its implementation is in accordance with standards, and also indirectly the SPI unit helps in increasing accreditation assessments. However, there are several important things that are still not fulfilled by the SPI unit to improve the role of the internal auditor.

Perancangan Sistem Informasi Akuntansi Simpan Dan Pinjam Pada Koperasi Simpan Pinjam Jaya Kencana (KSPJK) Nenden Yulia Siti Nurjanah; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.245 KB)

Koperasi Simpan Pinjam Jaya Kencana (KSPJK) is a savings and loan cooperative that was established with the aim of improving the welfare of the residents of Bojong Seureuh and its surroundings. Activities in this cooperative are the same as savings and loan cooperatives in general, namely receiving savings from members to be used as capital to provide loans to other members who need it. The recording of savings and loan transactions at this cooperative is still manual and very simple, so that recording activities are hampered by consuming a lot of time. To solve existing problems, the authors are interested in designing a savings and loan accounting information system that suits your needs and can be applied to these cooperatives. The writer put forward the system design in this qualitative descriptive study. The accounting information system for savings and loans designed is expected to be implemented and help overcome any existing problems and improve employee performance.

Audit Operasional terhadap Pengelolaan Persediaan Obat dan Bahan Medis Habis Pakai Nuri Aisyah Hikmah; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.

Penerapan Aplikasi Keuangan Berbasis Android Si Apik Dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Lalu Hasan Habibi; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: The application of accounting information systems in companies is important because it can present reliable information effectively and efficiently so as to facilitate operational activities to decision making. Currently, many companies are constrained in presenting accounting information systems in the form of recording transactions and financial statements based on SAK EMKM. Transaction recording and financial statements with SAK EMKM can be done on Android-based accounting software via smartphone devices. This research helps Qaya Laundry provide easy transaction recording and financial reporting using the Si Apik android-based financial accounting application. The method used in this study is based on a qualitative descriptive method with data collection through observation, interviews, and documentation approaches. The results of this study are in the form of guidelines for implementing the Si Apik application in recording transactions and preparing financial reports, making it easier for Qaya Laundry to manage finances for future decision-making needs.

Evaluasi Penerapan Sistem Pengendalian Internal Dalam Pencegahan Kecurangan Persediaan Dengan Menggunakan Kerangka Kerja COSO Desi Krisdianti; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this final project is to find out and evaluate the application of internal control over supplies at one of the UMKMs engaged in the culinary field, namely Limarasa Coffee Shop. This research was conducted using a qualitative descriptive method. The method for conducting internal control is to use the COSO) approach which is supported by data analysis techniques in the form of a control matrix. In this research, the types of data used are primary data and secondary data. The techniques used in the process of collecting data are through interview techniques, observation, documentation, and questionnaires. The results obtained from the research show that Warung Kopi Limarasa has implemented an internal control system over inventory based on the framework of the Committee of Sponsoring Organizations of The Treadway Commissions (COSO). However, the internal control applied has not been effective because there are still some elements of internal control that have not been implemented so that it can create opportunities for inventory fraud.

Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Target Penerimaan Pajak Reklame Di Kota Bandung Rusita Pratama; Iyeh Supriatna
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.832 KB)

One of the efforts made by the City Government of Bandung in maximizing Regional Original Income is by optimizing local tax revenue, especially the billboard tax. In Bandung, the advertisement tax revenue is still far from the target set because there are many unlicensed or illegal billboards that cannot be taxed. The purpose of this study was to analyze the effect of population, industry, and per capita income on advertising tax revenue targeting. This type of research is quantitative research. Sources of data used in this study are secondary data. The method used in this study is Multiple Linear Regression Analysis and analyzed using the SPSS version 26 software program. The results of this study indicate that the population, number of industries and income per capita are not proven to have a positive effect on the target setting of advertisement tax revenue.

Analisis Efektivitas Pelayanan Permohonan Perizinan Mendirikan Bangunan Dengan Berbasis Elektronik Serta Kontribusinya Pada Pendapatan Asli Daerah Naswa Aziza Huwaida Rahmatunnisa; Sulistia Suwondo; Iyeh Supriatna
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 (472.28 KB)

The long bureaucracy in public services causes frequent fraud by irresponsible officials. As a form of improving public services, the government seeks to prevent this from happening by implementing One Stop Integrated Services and utilizing information technology with Electronic-Based Licensing Services. The electronic-based licensing service itself has been carried out by the City of Bandung under the auspices of DPMPTSP by using the HAY.U Bandung website-based service and the GAMPIL application since 2016. This research was conducted to analyze the effectiveness of the electronic-based licensing program and to what extent its contribution to PAD in Bandung City originates from levy for building permits. This study uses a qualitative method. The result of this research is the implementation of electronic-based licensing by implementation is considered quite effective but lacks in the aspect of program socialization. The contribution of IMB retribution in Bandung City PAD is still considered very insufficient, but it is reasonable because there is a tax sector which is the largest contribution.

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: 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).

Co-Authors Afriady, Arif Ageng Gumelar Alya Dhiya Fauzan Annisya Nurul Ashila Arry Irawan Darya Setia Nugraha Desi Krisdianti Dian Imanina Burhany Diandra Oliviani Almandita Endah Dwi Kusumastuti Etti Ernita Sembiring Fathur Rasyid Ridha Hastuti Hastuti Jouzar Farouq Ishak Lalu Hasan Habibi Melly Meliani Muhamad Umar Mai Muhammad Rafi Habiburrahman Naswa Aziza Huwaida Rahmatunnisa Nenden Yulia Siti Nurjanah Neneng Dahtiah Nuri Aisyah Hikmah Rendra Trisyanto Surya Rina Nurmalina Rusita Pratama Siti Nuranisa Sugih Sutrisno Putra Sulistia Suwondo Tasha Widya Sucitra Usivianti Latifah Humairah Vina citra Mulyandani Yanti Rufaedah

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