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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Nurmalina, Rina
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Crash Program pada Piutang Negara di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Bandung Tahun 2021-2022 Karima Fizana, Urba; Nurmalina, Rina
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.v4i2.5120

Abstract

State receivables are part of state finances that need to be managed optimally in order to increase state revenues. One of the government's efforts to increase state revenues is through accelerating the settlement of state receivables by establishing a crash program. The purpose of this study is to analyze the crash program on state receivables at the KPKNL Bandung. The research method used is qualitative, with primary and secondary data obtained from interviews and documentation. Settlement of state receivables after the crash program mechanism was carried out at the KPKNL Bandung showed quite good results with the achievement of accelerated settlement of state receivables as indicated by an increase in the number of state receivables files that were completed with repayment and at the same time easing the debt burden of the debtor.
Penerapan Balanced Scorecard Dalam Pengukuran Kinerja Pada BLUD UPT Angkutan Dinas Perhubungan Pemerintah Kota Bandung Nurfahmiadi, Farhan; Nurmalina, Rina
Indonesian Accounting Research Journal Vol 4 No 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.6105

Abstract

This study aims to determine the performance of BLUD UPT Transportation of Transportation Department City of Bandung using the Balanced Scorecard method based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses quantitative methods with a descriptive analysis approach. The type of data uses subject and documentary data. The population in this study were employees of BLUD UPT Transportation Dishub Bandung City and the Community. Data testing uses validity and reliability tests. Data analysis methods in financial perspectives use the concept of value for money by analysis economic ratios, effectiveness ratios, and efficiency ratios, in non-financial perspectives using service quality (servqual) analysis. The results of the performance measurement research at BLUD UPT Transportation of the Bandung City Transportation Agency as measured using the Balanced Scorecard method from a financial perspective based on the concept of value for money in the economic ratio obtained a score of 54%, in the effectiveness ratio obtained a score of 62%, and in the efficiency ratio obtained a score of 96%. The results on the customer perspective obtained a score of 75%. The internal business process perspective obtained a score of 71%. The growth and learning perspective obtained a score of 70%.
Pengaruh Audit Tenure, Ukuran Perusahaan, dan Audit Delay terhadap Kualitas Audit Nurgina, Shafa Adinda; Nurmalina, Rina
Indonesian Accounting Literacy Journal Vol 4 No 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.6113

Abstract

Audit quality is the probability and willingness of an auditor to detect fraud in the client's accounting system and report deviations that occur. This study aims to examine the influence of external factors that can affect audit quality, namely audit tenure, company size, and audit delay, in companies within the transportation infrastructure and heavy construction and civil engineering sub-sectors listed on the IDX for the years 2020-2022. This research is quantitative in nature, with a population of 34 companies. The sample was determined using purposive sampling, resulting in 84 samples from 28 companies. The research method used is logistic regression analysis with SPSS 27. The results show that audit tenure has a positive and significant effect on audit quality, while company size and audit delay do not affect audit quality. Furthermore, audit tenure, company size, and audit delay collectively influence audit quality.
The Effect of Profitability, Leverage, and Operating Cash Flow on Tax Avoidance in Manufacturing Companies in the Various Industries Sector Nurmalina, Rina
Indonesian Journal of Economics and Management Vol 4 No 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5252

Abstract

The practice of tax avoidance is still common in companies. The company as a private sector has an orientation to continue to increase profits by reducing costs including taxes. This is inversely proportional to the public sector where taxes are state revenue that contributes the most to the state. Taxes are generally seen as the biggest cost to the private sector. Therefore, managers take steps to reduce their company's tax liability. Based on the tax justice network, Indonesia is the 4th largest country in the practice of tax avoidance by companies. This study aims to empirically prove the practice of tax avoidance by considering several influencing factors, namely profitability, leverage, and operating cash flow. The research was conducted at manufacturing companies in the various industrial sectors in 2018-2022. The research method used is a quantitative method with data analysis techniques using the help of Eviews12. As for the research sample using the purposive sampling technique, the research sample is known to be 30 companies listed on the Indonesia Stock Exchange. Partially, the results show that profitability and operating cash flow affect tax avoidance, while leverage shows no effect on tax avoidance. And simultaneously the results show that the three variables have an influence on tax avoidance in manufacturing companies in various industrial sectors.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Badan Usaha Milik Desa (BUMDes) di Desa Sariwangi Dengan Menggunakan Aplikasi Excel Sederhana Novianty, Ira; Setiawan, Iwan; Burhany, Dian Imanina; Aprilliawati, Yeti; Sembiring, Etti Ernita; Rohendi, Hendi; Mulyandani, Vina Citra; Afriady, Arif; Nurmalina, Rina
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2024): Edisi September - Desember 2024
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.3866

Abstract

Salah satu fokus pemerintah dalam penggunaan Dana Desa untuk tahun 2024 adalah menegaskan peran penting BUMDes dalam mendukung Pembangunan di Tingkat lokal. Pemanfaatan dana desa untuk BUMDes di tahun 2024 tidak hanya sekedar mengalokasikan anggaran, tetapi harus bisa berkembang dan memiliki daya saing. Hal ini menuntut pengelolaan BUMDes yang transparan dan akuntabel. Salah satu bentuk transaparansi dan akuntabilitas dana BUMDes adalah melalui pelaporan keuangan. BUMDes harus memiliki laporan keuangan sesuai proses bisnis yang dijalankan oleh unit-unit usaha dalam BUMDes. Laporan keuangan ini akan menjadi salah satu alat evaluasi untuk memantau perkembangan dan kinerja keuangan BUMDes. Dengan adanya laporan keuangan yang sesuai dengan standar dapat menjadikan BUMDes lebih produktif dalam menggunakan dananya dan mengoptimalkan kesejahteraan masyarakat desanya. Desa Sariwangi merupakan salah satu desa binaan Polban yang telah memiliki BUMDes sejak tahun 2021. BUMDes di Desa Sariwangi memiliki dua unit usaha, yaitu unit usaha percetakan dan unit usaha perdagangan sembako. Alokasi Dana Desa akan terus diberikan kepada BUMDes pada tahun 2024 ini sesuai dengan Peraturan Menteri Desa nomot 13 tahun 2023 tentang Petunjuk Operasional atas Fokus Penggunaan Dana Desa Tahun 2024. Dalam Peraturan Menteri tersebut, salah satu fokus alokasi Dana Desa Tahun 2024 adalah pada permodalan BUMDes. Sejak digulirkannya Dana Desa kepada BUMDes mulai tahun 2021 sampai tahun 2023, BUMdes sama sekali belum menyampaikan laporan pertanggungjawaban keuangannya. Laporan Keuangan BUMDes di Desa Sariwangi belum pernah disusun. Hanya catatan sederhana yang dilakukan. Hal ini berdampak pada pelaporan Pemerintah Desa yang kurang lengkap karena alokasi dananya yang diinvestasikan pada BUMDes belum dilaporkan perkembangan aktivitas usahanya. Hal ini tidak sesuai dengan amanat Peraturan Menteri Desa Nomor 136 tahun 2022 yang mengharuskan BUMDes membuat laporan keuangan lengkap pada setiap satu semester dan setiap tahunnya.  Belum tersusunnya laporan keuangan pada BUMDes di Desa Sariwangi disebabkan keterbatasan kompetensi pengelola BUMDes dan belum adanya kebijakan akuntansi pada BUMdes tersebut. Hasil kegiatan Pengabdian kepada Masyarakai ini adalah pengelola BUMdes mendapatkan pengetahuan dan keterampilan dalam membuat laporan keuangan di unit usahanya sesuai dengan standar akuntansi keuangan yang berlaku dengan bantuan aplikasi Microsoft excel. 
Co-Authors Afriady, Arif Aprilliawati, Yeti Dian Imanina Burhany Hendi Rohendi, Hendi Iwan Setiawan Karima Fizana, Urba Mulyandani, Vina citra Novianty, Ira Nurfahmiadi, Farhan Nurgina, Shafa Adinda Sembiring, Etti Ernita