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All Journal Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal

Darya Setia Nugraha

Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia

Author-ID : 5296719

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 Industrial & Manufacturing Engineering Mechanical Engineering Other

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Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Aparatur Pemerintah Daerah dan Implikasinya Pada Pelayanan Publik (Studi Kasus di Pemerintah Kabupaten Garut) Trianda Nurbaeti; Darya Setia Nugraha
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Dalam menjalankan sebuah tata kelola pemerintahan yang baik terbebas dari KKN Pemerintah Kabupaten Garut merumuskan SPIP yang didukung dengan Good Governance. Selan itu, kinerja aparatur pemerintah daerah juga berperan penting dalam tujuan utama pemerintah yaitu pelayanan publik. Penelitian ini dimaksudkan untuk mengetahui apakah good governance dan SPIP berpengaruh terhadap pelayanan publik dengan kinerja aparatur pemerintah daerah sebagai variabel intervening. Metode penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah 33 Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kabupaten Garut. Sampel yang digunakan dalam penelitian ini sebanyak 13 SKPD dengan responden sebanyak 77 responden. Sumber data yang digunakan adalah data primer dan teknik pengumpulan data melalui kuesioner. Metode analisi data yang digunakan adalah analisis jalur dan menggunakan test sobel.Hasil penelitian menunjukan terdapat pengaruh positif dan signifikan good governance dan SPIP terhadap kinerja aparatur pemerintah daerah baik secara pasrial maupun simultan dengan nilai masing-masing sebesar 13,3% dan 23,2% serta 63,2%. Terdapat pengaruh positif dan signifikan kinerja aparatur pemerintah daerah terhadap pelayanan publik sebesar 3,2% sisanya dipengaruhi oleh variabel lain yang dan/ tidak dijelaskan dalam penelitian ini. Terdapat pengaruh langsung dari good governance dan SPIP terhadap pelayanan publik. Tidak terdapat pengaruh yang kuat dari kinerja aparatur pemerintah daerah terhadap pelayanan publik.

Pengaruh Good Governance, Sistem Pengendalian Intern Pemerintah, dan Komitmen Organisasi terhadap Kinerja Aparatur Pemerintah Daerah serta Implikasinya pada Pelayanan Publik (Survey pada SKPD Pemerintah Kabupaten Bandung Barat) Teti Widia Komarawati; Darya Setia Nugraha
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

Salah satu upaya yang dilakukan oleh pemerintah Kabupaten Bandung Barat dalam menghindari praktik KKN sehingga tujuan dari implementasi good governance dapat tercapai adalah dengan menerapkan SPIP. Selain itu, tujuan dari pemerintah yaitu menyelenggarakan pelayanan publik yang efektif dan efisien dapat dilihat dari bagaimana komitmen dan kinerja dari aparatur pemerintah daerah. Penelitian ini bertujuan untuk mengetahui pengaruh dari good governance, SPIP dan komitmen organisasi terhadap pelayanan publik melalui kinerja aparatur pemerintah daerah sebagai variabel intervening. Jenis penelitian adalah kuantitatif. Populasi dalam penelitian ini adalah Satuan Kerja Pemerintah Daerah di pemerintah Kabupaten Bandung Barat. Sampel dalam penelitian ini sebanyak 28 SKPD dengan jumlah responden sebanyak 208 pegawai. Metode pengumpulan data menggunakan kuesioner. Metode analisis data menggunakan path analysis yang diolah dengan software IBM SPSS versi 26.0. Berdasarkan hasil penelitian, terdapat pengaruh yang positif dan signifikan dari good governance, SPIP dan komitmen organisasi terhadap kinerja aparatur pemerintah baik secara parsial maupun simultan dengan nilai sebesar 5,405, 2,758 dan 3,154 serta 88,466. Kinerja aparatur pemerintah daerah memiliki pengaruh yang positif dan signifikan terhadap pelayanan publik sebesar 14,560. Terdapat pengaruh secara tidak langsung dari good governance, Sistem Pengendalian Intern Pemerintah dan komitmen organisasi terhadap pelayanan publik melalui kinerja aparatur pemerintah daerah sebagai variabel intervening.

Peran Kompetensi Aparatur Desa untuk Meningkatkan Akuntabilitas Pengelolaan Dana Desa : Studi Kasus di Desa Sukasenang, Kabupaten Garut Kamilia Sukmawidewi; Darya Setia Nugraha
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

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Peran Kompetensi Aparatur Desa untuk Meningkatkan Akuntabilitas Pengelolaan Dana Desa : Studi Kasus di Desa Sukasenang, Kabupaten Garut

Audit Tata Kelola Teknologi Informasi dan Proses Investasi Sistem Penerimaan Peserta Didik Baru (SPPDB) Dengan Pendekatan Framework COBIT 4.1 (Studi Kasus Pada Politeknik Negeri Bandung) Ikhsan Muharom; Darya Setia Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Bandung State Polytechnic is one of the educational institutions that has applied information technology in its operational activities. one of the information technologies implemented in Polban is the New Student Admissions System (SPPDB). This system is implemented to assist Polban in the process of admitting new students so that it can be carried out effectively and efficiently. However, in recent years, the Information Technology applied by the online New Student Admissions System at Polban has not been used optimally, such as errors in online-based new student admissions. One way to optimize the management of the PPDB Polban information system is by conducting an Information System Audit to identify IT Control, IT investment processes and measuring the maturity level of IT Governance using the COBIT 4.l framework. The IT Process for each COBIT domain is selected based on the relationship between IT investment and PPDB Polban management. The results of the research on IT governance of the Polban SPPDB system obtained a maturity level of 2.9 or at level 2 (Repeatable but Intuitive). The results of this audIT Process and the recommendations are expected to be a reference in the development and improvement of the Polban Online New Student admissions system in order to optimize its services.

Perancangan Program Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 (Studi Kasus Pada CV Mitra Tani Farm - Bogor) Devi Elfiani; Darya Setia Nugraha
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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CV Mitra Tani Farm is a livestock company located in Bogor. The main activity of CV Mitra Tani Farm is buying and selling livestock to customers for aqiqah and qurban. However, the accounting records at CV Mitra Tani Farm are still manual and semi-manual so that there are several problems in the financial reporting process, such as a lack of employee knowledge about accounting so that financial recording and reporting are still unstructured and there a delay in submitting financial reports to the company owners. With these problems, the authors provide solutions by designing an application of financial report accounting information systems. The author uses qualitative methods with a case study approach and development. The author also conducts data observations and interviews to collect the required data. The results of this research is the design of a financial report application using Microsoft Access 2016 with flowchart and DFD in designing the system. The output from this application is containing general journal reports, ledgers, trial balance, income statement, capital change, balance sheet, cash flows, and sales report. This design is expected to solve the problems contained in financial reports accounting information system at CV Mitra Tani Farm.

Evaluasi Penerapan Kebijakan e-SATRiA terhadap Peningkatan Penerimaan Pajak Daerah Kota Bandung Haris Saeful Rohim; Etti Ernita Sembiring; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to evaluate the implementation of the electronic-self assessment tax reporting application (e-SATRiA) policy at the Bandung City Regional Revenue Management Agency. The research method that the writer uses is qualitative research with data collection techniques by means of observation, interviews, and documentary studies or triangulation. The data analysis technique that the author uses in this study is the Miles and Huberman Model. The data source used in this research is primary data, namely from the results of interviews with BPPD Bandung city employees, while secondary data is obtained from the target data and the realization of regional tax revenues in the city of Bandung and the data obtained from the public satisfaction questionnaire on the e-SATRiA system. The results of this study indicate that the implementation of the e-SATRiA policy has been good, but the benefits have not been felt maximally because there are still policies that allow taxpayers to pay directly to the BPPD office of Bandung city.

Pengembangan Sistem Informasi Akuntansi Pengelolaan Kas Desa berbasis Web Danang Afifuddin Nuryamin; Darya Setia Nugraha; Sugih Sutrisno Putra
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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The Government of Cigugur Girang Village, Parongpong Subdistrict, West Bandung Regency is a government agency at the village level that uses an accounting information system provided by the central government and also uses a manual system. Expenditures and cash receipts transactions conducted in Cigugur Girang Village, Parongpong District, West Bandung Regency are classified as frequent. The system currently in use has not been able to describe expenditure trends and the amount of expenditure for each activity. Because every transaction recorded is still manually resulting in the making of the reports needed by the agency takes longer. As a solution to these problems, the authors designed an application program for spending and cash receipts that are tailored to the circumstances and needs of the agency. The author uses the SDLC and RAD method in designing this application program. Data collection is done by interviewing, observing, and analyzing documents. After the analysis is carried out, the authors designed the application program using Adobe XD. With the design of this protorype program, it is expected to be an alternative used in the accounting information system for expenditure and cash receipts in Cigugur Girang Village, Parongpong District, West Bandung Regency

Analisis Realokasi Anggaran Sebagai Solusi Penanganan Covid-19 dan Dampaknya Terhadap Mekanisme Pengadaan Barang/Jasa Riri Habibah Romli; Etti Ernita Sembiring; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This qualitative study aims to analyze the reallocation of the budget used for handling Covid-19 and its impact on the mechanism for the procurement of goods/services. The Cimahi City Government in dealing with Covid-19 has reallocated and refocused the budget in accordance with Presidential Instruction No. 4 of 2020. The data sources used were primary data obtained directly from the research location, namely budget realization reports and interview. The results showed that the budget reallocation carried out by the City of Cimahi for the handling of Covid-19 was collected in Unexpected Expenditures (BTT) which increased to Rp195,019,861,779.71 from the original Rp3,711,042,182.17. Unexpected Expenditures (BTT) are used to accommodate unexpected spending needs in handling Covid-19, especially in the health, economic and social fields. Changes in the mechanism for the procurement of goods/services during the pandemic period are changes in the guidelines used and most of the process is carried out online.

Pengaruh Perencanaan dan Kompetensi Sumber Daya Manusia terhadap Tingkat Penyerapan Anggaran Rizka Sri Wandari; Arwan Gunawan; Darya Setia Nugraha
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

One of the important things in increasing budget absorption is budget planning and the competence of human resources. The budget is used to ensure that the government has implemented and is responsible to the society, but in reality there are still problems such as low budget absorption in the early quarter and piling up in the final quarter thus the budget absorption does not match the ideal limit of budget absorption that has been set. The objective of this research is to examine the effect of budget planning and the competences of human resource either simultaneously or partially on SKPD at Cimahi City government area. Quantitative method was used in this research. The analytical method used in this research was multiple linear regression to test the effect of two or more independent variables toward dependent variable from the data that conducted by distributing questionnaires. The respondents were 76 people, that are the Budget User Authority, the Expense Treasurer, and the Head of the Program and Finance Subdivision at the SKPD in the Cimahi City government area. The data analysis in this study was conducted by using the SPSS For Windows version 26.0 software. It begins with testing the research instrument by testing the validity and reliability then testing the classical assumptions. Hypothesis testing used F test for simultaneous effect and t test for partial effect. The results of this research indicate that budget planning and human resource competence have a positive and significant effect either partially or simultaneously on the level of budget absorption in Cimahi City.

Analisis Faktor-Faktor Yang Memengaruhi Fraud Pengadaan Barang dan Jasa Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur Zyah Syahira Mubarok; Darya Setia Nugraha; Yanti Rufaedah
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Fraud is an action that is very determental and can affect the sustainability of the economy. Procurement of goods and services is the largest sector for fraud case in Indonesia, especially in corruption case. Procurement of goods and services becomes an occasion for fraudster to commit fraud. Fraud on the procurement of goods and services begins with planning and budgeting. This research was conducted on the factors that led to the occurance of corruption, especially in the procurement of goods and services. The research are use with qualitative analysis. The qualitative analysis is carried out by descriptive, type of research, where this research describes a phenomenon by describing the variables with research problem. The object of this research is the Regional Government of Cianjur Regency which aims to determine the factors that influence fraud in the procurement of goods/services. Data collection techniques are applied in the form of interviews to predetermined data source. The data analysis techniques used by research were data reduction, data display, data analysis, conclusion, and verification. The result of the research conducted showed that arrogance, opportunity, competence, and rationalization did not affected the existence of fraud in the procurement of goods/services in Regional Government of Cianjur Regency. Meanwhile, pressure affects the occurance of human errors in the procurement of goods/services for Regional Government of Cianjur Regency.

Co-Authors Afriady, Arif Amaldia Sonnya Budiarto Arwan Gunawan Danang Afifuddin Nuryamin Destri Alpiani Devi Elfiani Edi Purnomo Etti Ernita Sembiring Fadhlan Ahmadi Furi Fatwa Dini Haris Saeful Rohim Hasbi Assidiki Mauluddi Ikhsan Muharom Iyeh Supriatna Jouzar Farouq Ishak Kamilia Sukmawidewi Radia Purbayati Rina Nurmalina Riri Habibah Romli Rizka Sri Wandari Siti Nuranisa Sudjana Sugih Sutrisno Putra Teti Widia Komarawati Teti Widia Komarawati Tiara Nurul Hidayat Trianda Nurbaeti Yanti Rufaedah Zyah Syahira Mubarok

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