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Iyeh Supriatna
Politeknik Negeri Bandung
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Pengaruh Implementasi SPIP terhadap Penatausahaan Aset Tetap serta Implikasinya pada Kualitas Laporan Keuangan Alya Dhiya Fauzan; Iyeh Supriatna; Hastuti
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 (583.935 KB)

Abstract

There are still many shortcomings in the administration of fixed assets in the West Bandung Regency Government. This will have an impact on the financial reports it produces. Therefore, supporting factors are needed so that the administration of fixed assets can run well and in accordance with applicable regulations, a Government Internal Control System (SPIP) is needed. SPIP aims to provide adequate assurance for the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study was to examine the effect of SPIP on fixed asset administration and its implications for the quality of financial Reports. The population in this study were all SKPD in the West Bandung Regency Government with a sample of 28 SKPD. Sources of data used are primary data obtained directly from the results of distributing questionnaires. The research method used is survey research with a quantitative descriptive approach. The analytical method used is path analysis and Sobel test. The results showed that directly, SPIP had a positive and significant effect on the administration of fixed assets, the administration of fixed assets had a positive and significant effect on the quality of financial reports, SPIP had a positive and significant effect on the quality of financial reports. Indirectly, SPIP has a positive and significant effect on the quality of financial reports through the administration of fixed assets.
Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Instansi Pemerintah Ageng Gumelar; Iyeh Supriatna; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.89 KB) | DOI: 10.35313/iarj.v2i1.3386

Abstract

This research was conducted to determine the effect of maturity of the government's internal control system on the performance of government agencies in the Purwakarta Regency Government. The population in this study is the Regional Work Unit (SKPD) in the Purwakarta Regency Government. The sample used in this study were 35 SKPDs in the Purwakarta Regency Government. The research method used is quantitative methods. The data source used is in the form of primary data. The data collection technique was carried out using research instruments in the form of questionnaires and interview guides. The data analysis method used is simple regression analysis. Result showed that the maturity of government internal control systems was positively and significantly affected by the performance of government agencies. With the increasing maturity of the government's internal control system, it can improve the performance of government agencies.
Rancangan Sistem Akuntansi Pokok Lembaga Pengelola Masjid Untuk Akuntabilitas Pengelolaan Keuangan Masjid (Studi Kasus DKM At-Taqwa KPAD dan Luqmanul Hakim POLBAN) Vina Citra Mulyandani; Iyeh Supriatna
ProBank Vol 6, No 1 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i1.841

Abstract

Lembaga pengelola masjid sebagai suatu entitas publik perlu menyelenggarakan akuntansi dan pelaporan keuangan yang akuntabel. Pencatatan akuntansi masjid saat ini masih dilakukan dengan sangat sederhana dan belum bisa menyajikan informasi yang akurat untuk merekam transaksi yang terjadi, catatan akuntansi yang ada hanya berupa rekapan penerimaan dan pengeluaran kas. Penelitian yang dilakukan bertujuan utama untuk menentukan usulan rancangan sistem akuntansi pokok yang dapat diterapkan oleh lembaga pengelola masjid atau dewan kemakmuran masjid sesuai PSAK 45. Rancangan yang dihasilkan dalam penelitian ini berupa: klasifikasi akun, format laporan keuangan, metode pencatatan, dan format buku atau catatan akuntansi. Penelitian dilakukan dengan metode penelitian kualitatif studi kasus pada DKM At-Taqwa KPAD Gegerkalong dan DKM Luqmanul Hakim POLBAN dengan  pendekatan pengembangan sistem informasi akuntansi. Data objek tentang kondisi pencatatan saat ini dan spesifikasi kebutuhan pencatatan akuntansi dikumpulkan dengan metode wawancara, observasi, dan studi dokumentasi. Hasil analisis atas data kondisi sistem saat ini dan spesifikasi kebutuhan dijadikan dasar untuk memilih alternatif rancangan sistem akuntansi pokok yang diusulkan.
Evaluasi Pengendalian Intern Pengeluaran Kas Koperasi Peternakan Bandung Selatan Annisya Nurul Ashila; Iyeh Supriatna; Rendra Trisyanto Surya; Yanti Rufaedah
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.3346

Abstract

This study was conducted to evaluate the internal control system for cash disbursements at KPBS Pangalengan and to determine the suitability of the cash disbursement system at KPBS Pangalengan with the COSO. In this study, the author uses a descriptive analysis method where the initial stage is to collect data through interviews, questionnaires and documentation, then analyze the data and produce an improvement solution for internal control. The data used are subject and documentary data. From this research, the authors get the results that the internal control system for cash disbursements at KPBS Pangalengan that are not appropriate, such as the unification of the recording function and cash holders.
Analisis dan Perancangan Sistem Informasi Akuntansi Pembelian dan Penjualan Menggunakan Microsoft Access 2021 pada CV Iphone by Sheila Diandra Oliviani Almandita; Sugih Sutrisno Putra; Iyeh Supriatna; Endah Dwi Kusumastuti; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4991

Abstract

The purpose of this research is to determine the buying and selling accounting information system implemented on CV Iphone by Sheila and to create a purchasing and selling application design using Microsoft Access 2021 software. This research was conducted with a qualitative descriptive method and uses the SDLC system development method as an analytical tool. The findings revealed that there were still some flaws in the company's operations, such as no purchase transaction recording, ineffective authorization systems and recording procedures, ineffective use of Microsoft Excel software, and the absence of an application that facilitates recording purchases and sales. Through this research, solutions to problems are provided, especially in terms of improving procedures and designing applications that are tailored to the circumstances and needs of the company, so that it is easier for businesses to record and search information, print sales invoices, and generate reports as needed.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan dan Pembelian Menggunakan Microsoft Access 2019 (Studi Kasus Pada PD Makmur – Bandung) Siti Nuranisa; Darya Setia Nugraha; Iyeh Supriatna; Rina Nurmalina; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4992

Abstract

PD Makmur is a company that manufactures and sells industrial brushes. Recording of sales and purchases is still done manually and does not have employees who specifically handle sales and purchases so that owners often do not record sales and purchases due to time constraints. In addition, there is no report on sales and purchases per certain period so that problems arise, namely the owner does not accurately know the total sales and purchases in a certain period. Owners also have difficulty making decisions regarding sales and purchases. This study aims to design a computerized sales and purchase accounting information system application program using Microsoft Access 2019 which is expected to be able to handle related problems. The method used in this study is a qualitative descriptive method with a case study and development approach and uses the SDLC (System Development Life Cycle) method as an analytical tool. In addition, the authors also conducted observations, interviews, and documentation to collect the required data. By designing this application, the results obtained are that it is easier for companies to keep records, and make sales reports, purchase reports, production reports and inventory reports.
Implementasi Aplikasi Sistem Informasi Akuntansi Penjualan dan Kasir Digital Berbasis Android "Loyverse Pos" dalam Penyusunan Laporan Penjualan Fathur Rasyid Ridha; Iyeh Supriatna
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.5094

Abstract

The development of the times has made the era of business competition begin to change towards sales made online. Toko Kramat Jaya is a retail store that sells various daily needs that use a conventional cash register for a sales accounting information system that is being implemented so that it has limitations in generating information about sales. In this regard, this study aims to help Toko Kramat Jaya Cimahi to solve problems encountered regarding sales by building an application setup and then implementing the Loyverse POS digital cashier application. The method used in this research is a qualitative method with a descriptive approach. Data collection techniques used are interviews, observation, and documentation. The results of this study are in the form of guidelines in building the application and how the impact of implementing Loyverse POS is in improving the quality of the sales accounting information system that is being implemented.
Evaluasi dan Perancangan Sistem Pengendalian Internal Penerimaan Kas pada Nangkring Seblak Cimahi Melly Meliani; Yanti Rufaedah; Iyeh Supriatna; Rendra Trisyanto Surya
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.5095

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas Sistem Pengendalian Intern (SPI) Penerimaan Kas pada Nangkring Seblak dengan cara mengevaluasi SPI tersebut, memberikan rekomendasi perbaikan terhadap pengendalian yang belum diterapkan, dan membuatkan perancangan Sistem Pengendalian Internal Penerimaan Kas yang efektif yang dapat diterapkan di Nangkring Seblak Cimahi. Metode penelitian ini merupakan deskriptif kualitatif dengan menggunakan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi, sedangkan Evaluasi SPI Penerimaan Kas dilakukan dengan menggunakan control matrix menurut Gelinas dkk. (2017) berdasarkan komponen pengendalian menurut COSO (Committee of Sponsoring Organizations of the Treadway Commission, 2013) dengan menetapkan notasi P-n (Present) untuk indikator SPI sudah diterapkan, M-n (Missing) untuk indikator SPI belum diterapkan, dan N/A untuk indikator yang tidak dapat diterapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian intern penerimaan kas di Nangkring Seblak sudah cukup efektif dapat dilihat dari 24 elemen pengendalian intern terdapat 19 elemen pengendalian intern yang sudah diterapkan, 4 elemen pengendalian intern yang belum diterapkan, yaitu belum disetorkan secara langsung ke bank untuk kas yang didapat setiap harinya, belum adanya perangkapan dokumen terkait penerimaan kas, belum diarsipkan dengan baik dokumen terkait penerimaan kas, dan pihak manajemen belum mengkoordinasikan setiap perubahan kebijakan pada perusahaan, terdapat 1 elemen dari yang sudah diterapkan namun masih memerlukan rekomendasi yaitu SOP penerimaan kas secara tertulis, dan terdapat satu elemen pengendalian intern yang tidak dapat diterapkan yaitu belum memiliki internal auditor.
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