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All Journal ProBank: Jurnal Ekonomi dan Perbankan Krisna: Kumpulan Riset Akuntansi Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Rahma Nazila Muhammad
Jurusan Akuntansi, Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Indonesian Accounting Research Journal

 1 
Analisis Pengelolaan Aset Daerah Pada Pemerintah Daerah Kabupaten Bandung Barat Ilham Fadilah; Rahma Nazila Muhammad; Rendra Trisyanto Surya
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 (377.454 KB)

Abstract

This study aims to determine the process of regional asset administration, asset administration problems, the impact of fixed asset problems, problem solving steps, and efforts to improve regional asset management. Type of research is descriptive qualitative with interviews as the main tool to collect data with resource persons from the Head of the Assets Division, the Head of the Asset Administration Sub-Sector, the Head of the Asset Security Sub-Section and the Property Manager. The results showed that the West Bandung Regency Government carried out the regional asset administration process in accordance with applicable regulations, although they still encountered problems with land assets, equipment and machinery, as well as buildings and buildings caused by the delegation of assets from Bandung Regency, resource competence was not maximized, insufficient budget and the census of goods has not been carried out. The West Bandung Regency Government has resolved existing problems by improving data on the system, land certification, controlling current assets, field observations, routine consolidation, updating information systems, increasing human resource competence, census of goods and commitment of the leaders. The results obtained from this study are to increase knowledge and understanding of the sources of regional asset management problems in general. The author suggests for further research to discuss the relationship between BPK's opinion and the results of regional asset management.
Analisis Efektivitas dan Kontribusi Laba BUMD Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung Astrie Merisa Ramadanti; Rahma Nazila Muhammad; Aisyah Vanadia Rubianto
Indonesian Accounting Research Journal Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.879 KB) | DOI: 10.35313/iarj.v2i2.3250

Abstract

This research aims to understand the effectiveness and contribution of BUMD profits to Bandung PAD, as well as the obstacles faced and the efforts made to increase profits. The type of research used is a mixed method. The population of this study is BUMD in Bandung City, and the sampling technique used is a saturated sample. The data types used are the literature data and the subject data. The data sources used are second-hand data and original data. The data analysis techniques in this study include effectiveness analysis and contribution analysis. The results of data analysis show that the effectiveness of the profit of the Bandung City BUMD is still in the ineffective category, with a very minimal contribution. There are obstacles faced by Bandung City BUMD in increasing profits, namely company management, business capital capabilities, asset maintenance, service capabilities, tariffs, and human resources. Efforts are being made by BUMD Bandung City to overcome this and to increase profits, namely by reducing operational costs, developing the use of information technology, maintaining and utilizing assets optimally, providing convenience in service, increasing employee competence.
Penerapan Metode Activity-Based Costing dan Penetapan Tarif pada UMKM (Studi Kasus Magnet CyberGame) Lita Febriyanti Suherman; Rahma Nazila Muhammad
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4898

Abstract

Magnet CyberGame is MSMEs in Internet Cafe services. Applicable internet rates are estimated by relying on fair prices prevailing in the area without calculating the costs incurred, making it difficult to measure performance in each period. The aim of this research is to compare the rate calculations based on Activity-Based Costing with the rates used before. The method used is a qualitative method with a case study on the actual data obtained from interviews, observations and documentation. The analysis used is comparative analysis, the author compares the applicable rates with the rates based on the ABC method. The results show that the Regular and VIP rates are currently still unable to meet the target of having 50% profit in every hour of each available package. This is based on the calculation of rates plus markup 50% with each difference Rp. 3,500 and Rp. 1,000. This research is expected to be considered by Magnet CyberGame and other MSMEs in the same sector for determining internet rates.
Evaluasi Pengamanan Aset Tetap Tanah Dalam Rangka Menciptakan Pengelolaan Barang Milik Daerah Yang Tertib (Studi Kasus BKAD Kota Bogor) Frestiawan, Salman; Muhammad, Rahma Nazila
Indonesian Accounting Research Journal Vol 4 No 2 (2024): Indonesian Accounting Research Journal (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i2.5140

Abstract

This study aims to evaluate security activities and find obstacles that become obstacles in the process of securing land fixed assets at the Regional Finance and Assets Agency (BKAD) of Bogor City. This evaluation process uses qualitative research methods with a descriptive approach. Based on the Regulation of the Mayor of Bogor City No. 114 of 2020 concerning the implementing regulations for the management of regional property, criteria have been established as a reference in security evaluation activities. The data obtained has been analysed using the Champion method. The results showed that the security of land assets carried out by BKAD Bogor City was in accordance with Perwali Kota Bogor No.114 of 2020 Articles 102-105, however, only administrative security had an impact on all land assets. Then there are still obstacles in the process of securing land assets that come from external and internal BKAD, these obstacles are related to the competence of human resources (HR), communication and coordination with external parties, disputes, digitalisation of assets, and human error. The benefits of this research are as evaluation material for BKAD Bogor City to consider the results of recommendations in the process of securing land fixed assets, and this research is expected to be a source of reference for the development of science.
Co-Authors Adjani, Shamira Aisyah Vanadia Rubianto Arsita Widya Isbiandono Astrie Merisa Ramadanti Dinda Kirana Pelangi Dwiani, Ayu Syifa Frestiawan, Salman Ilham Fadilah Jouzar Farouq Ishak Kasahara, Rizky Fadhilah Nurjaman Lita Febriyanti Suherman Mia Rosmiati Muhammad Husnur Rofiq Nilna Kumalawati Raja Jefry Erwin Yoshua S. Raras Santiadin Rendra Trisyanto Surya Sulistia Suwondo Winda Khoirunnisa Yeti Apriliawati Yeti Apriliawati, Yeti