Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Nusantara Science and Technology Proceedings Apssai Accounting Review (ApAR)
Widarsono, Agus
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
ANALISIS PENERAPAN COST REDUCTION DALAM PENINGKATAN LABA Iqbal Nikmatullah, Mohamad; Widarsono, Agus
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6590

Abstract

This research purpose to know how application of Cost Reduction within increase profit PD. Bank Perkreditan Rakyat in West Java based on one of Cost Reductiontools is Fixed Cost Analysis. This research method used  descriptive quantitative. The sampling technique using non-probability sampling with purposive sampling approach with criteria (1) PD BPR in West Java publishes financial report in Bank Indonesia for three years; (2) PD BPR good categorized according to the ratio of capital adequate ratio (CAR); (3) PD BPR has positive ratio return on asset (ROA); (4) PD BPR with total assets of more than the average total assets PD BPR in West Java. The results showed that the average value of fixed cost ratio from year to year has decline, it's inversely with the value of earnings from year to year increase. It shows that the efficiency carried out use fixed cost aset affect to profitability. The proportion of lower fixed cost give opportunities for PD BPR to reach more income than expenditure variable, while result the breakeven analysis showed absence of effective implementation of cost reduction in the interest sector BPR was indicated by the absence of a link between the growth rate of the increase in profit spread.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS KE SEKOLAH DENGAN MENGGUNAKAN METODE SYSTEM DEVELOPMENT LIFE CYCLE (SDLC) Widarsono, Agus; Adhi Saputra, Rian
Jurnal ASET (Akuntansi Riset) Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i2.8920

Abstract

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS KE SEKOLAH DENGAN MENGGUNAKAN METODE SYSTEM DEVELOPMENT LIFE CYCLE (SDLC) 
PENGARUH KOMERSIALISASI BIAYA RAWAT INAP PASIEN TERHADAP KINERJA RUMAH SAKIT Widarsono, Agus
Jurnal ASET (Akuntansi Riset) Vol 1, No 2 (2009): Jurnal Aset (Akuntansi Riset). Juli-Desember 2009
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v1i2.9928

Abstract

PENGARUH KOMERSIALISASI BIAYA RAWAT INAP PASIEN TERHADAP KINERJA RUMAH SAKIT
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN Widarsono, Agus; Putri Hadiyanti, Cantika
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6624

Abstract

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN TERHADAP KINERJA MANAJER PERTANGGUNG JAWABAN Widarsono, Agus
Jurnal ASET (Akuntansi Riset) Vol 2, No 1 (2010): Jurnal Aset (Akuntansi Riset). Januari-Juni 2010
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v2i1.9998

Abstract

PENGARUH PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN TERHADAP KINERJA MANAJER PERTANGGUNG JAWABAN
PENGARUH EFEKTIVITAS PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Widarsono, Agus
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6566

Abstract

This research has purposes to know how the impact of the effectiveness of the technology information application to the quality of financial report in the regency area governance. This methods used into this research is verification descriptive. The data collected by spreading questioners that use semantic defferensial scale on its scoring. To assess the impact of effectiveness of the application of information technology (X) to the quality of financial report (Y), then used simple linear regression. Where as to know how much the impact that is given to the variable of independence, then use coefficient of determination. The result of the analysis shows that the applied of effectiveness information technology has positive impact to the quality of financial report in regency governance. Effectiveness of the application of information technology give impact 53,0% to the quality of financial report of the official regency governance, the agency and office in the environment of Sukabumi regency. While the rest 47,0% is the impact of another factors outside effectiveness of the application of information technology.
ANALISIS PERHITUNGAN TARIF BIAYA PENYELENGGARAAN PENDIDIKAN DAN IMPLIKASINYA TERHADAP PENDAPATAN SPP SEKOLAH Widarsono, Agus; Zulfikar, Faris
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6649

Abstract

School is one form of educational services business which was originally only a social institution, but currently a business institution that participate in seeking profit. With the various tuition fees in school, the determination of tuition fees should be accurate because of the effect on school revenues. So it takes a method of tariff determination that can overcome the problem, namely Activity Costing System.The purpose of this research is to know the determination of tariff of education cost using Activitty Costing System method, difference between tariff cost determination of education using traditional method and ACS method, to know the effect of costing tariff determination using traditional method to school fee income and to know the effect of determination Tariff of educational cost using ACS method to school fee income.This study uses sample data on the calculation of unit cost of new school year education services, and the costs that became the basis of tariff determination in 2010 to determine the tariff of SPP in 2011. Hypothesis testing of this study was conducted by using two sample t-test, coefficient Correlation and coefficient of determination.Result of research indicate that tariff determination using traditional method and ACS seen some difference difference between two tariff, but if used statistical approach hence both tariff have no significant difference. Based on the value of the correlation coefficient between the influence of the tariff of the traditional method SPP with the income of school fees obtained by 0.884 with a positive direction and coefisein determination sebsear 78.2%. Based on the value of the correlation coefficient between the influence of the tariff rate of SPP ACS method with the income of school fees obtained by 0.873 with a positive direction and coefisein determination sebsear 76.2%. With these results both tariffs equally affect the income SPP
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KEUANGAN DAERAH : KUALITAS LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING Widarsono, Agus
Jurnal ASET (Akuntansi Riset) Vol 3, No 2 (2011): Jurnal Aset (Akuntansi Riset). Juli-Desember 2011
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v3i2.10078

Abstract

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KEUANGAN DAERAH : KUALITAS LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING
ANALISIS STRATEGI BIAYA PENGALOKASIAN BELANJA LANGSUNG PADA APBD PEMERINTAH DAERAH (PENELITIAN PADA PEMERINTAH DAERAH KOTA CIMAHI DAN KABUPATEN BANDUNG BARAT) Rachmatika, Tika; Widarsono, Agus
Jurnal ASET (Akuntansi Riset) Vol 8, No 2 (2016): Jurnal Aset (Akuntansi Riset). Juli-Desember 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i2.4027

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan strategi biaya belanja langsung dengan pendekatan analisis pemicu biaya dalam APBD pemerintah daerah se-Bandung Raya. Penelitian ini di dasarkan pada fenomena tidak seimbangnya belanja langsung dan belanja tidak langsung yang di alokasikan pada APBD. Untuk hal itu, diperlukan kajian secara mendalam mengenai penentuan input atau biaya dan diperlukan teknik analisis biaya untuk mendapatkan hasil yang sesuai. Penelitian ini menggunakan sampel pemerintah daerah se-Bandung Raya dengan dinas – dinas sebagai unit analisis. Penelitian ini menggunakan metode deskriptif pendekatan  kuantitatif.  Hasil penelitian menunjukkan bahwa Pemerintah Kota Cimahi rata – rata APBD tahun anggaran 2012 – 2014 menganggarkan 47% dan Pemerintah Kab. Bandung Barat rata – rata APBD tahun anggaran 2012 – 2014 menganggarkan 41% . Ditemukan beberapa strategi pengalokasian belanja langsung pada kedua pemda, diantaranya pennggunaan sistem dan aplikasi, melakukan efisiensi pegawai dan  kepanitian, selain itu adalah ekstensifikasi pajak.  Adapun pemicu biaya akun belanja langsung adalah belanja pegawai terdapat jumlah peraturan terbaru, jumlah kegiatan dan jumlah jam lembur sebagai pemicu biaya. Pada belanja barang dan jasa, akun sewa rumah / sewa gedung/ sewa gedung terdapat jumlah arsip, jumlah dokumen, jumlah barang dan jumlah kegiatan koordinasi sebagai pemicu biaya. Adapun pemicu biaya pada belanja jalan diantaranya adalah jumlah fasilitas transportasi
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL UNTUK MENCEGAH KREDIT MACET PEMBIAYAAN MUSYARAKAH MODAL KERJA YANG DIBERIKAN OLEH BANK Syah Putra, Norman; Widarsono, Agus; Nasim, Arim
Jurnal ASET (Akuntansi Riset) Vol 5, No 2 (2013): Jurnal Aset (Akuntansi Riset). Juli-Desember 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v5i2.9094

Abstract

Abstract. The investigation is aimed at knowing the internal control system as one of the ways done to prevent bad debts/ bad credits of musyarakah financing, as the capital provided by the bank at BJB Syariah KCP Sukajadi. Besides, this study was also performed know the implementation of internal control system in that bank; whether or not it was done well by the department of Marketing Funding and Financing as the executor of that system itself. The method employed in this study was qualitative through phenomenology and case study. The data used in this study were the primary data taken from the results of in depth interview, participatory observation and the secondary data consist of several documents such as the audio recording of the interview between the researcher and the informant being interview and other related documents. The primary fountain of the data in this study were the head of BJB Syariah KCP Sukajadi, the operational manager, Marketing Funding and Financing department, Customer Service department, and Financing Support and Back Office Administration department. Meanwhile, the fountain of the secondary data was the related documents and the supporting literature. From the identification results of the results of the study and discussion done which referred to the five components of internal control system in COSO (Comitee of Sponsoring Organization of the Threadway Comission) namely 1) controlling environment, 2) the management of risk estimation, 3) controlling activities, 4) information and communication, and 5) supervising, it was concluded that the internal control system at BJB Syariah KCP Sukajadi was categorized week to minimize bad debts/ credits especially in musyarakah financing as the capital provided by the bank. Keywords: internal control system; bad debts/bad credits; capital musyarakah financingAbstrak. Investigasi ini bertujuan untuk mengetahui sistem pengendalian intern sebagai salah satu cara untuk mencegah kredit macet / kredit macet pembiayaan musyarakah, karena modal yang diberikan oleh bank BJB Syariah KCP Sukajadi. Selain itu, penelitian ini juga dilakukan untuk mengetahui implementasi sistem pengendalian intern di bank tersebut; apakah dikerjakan dengan baik oleh departemen Marketing Funding and Financing sebagai pelaksana sistem itu sendiri. Metode yang digunakan dalam penelitian ini adalah kualitatif melalui fenomenologi dan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer yang diambil dari hasil wawancara mendalam, observasi partisipatif dan data sekunder terdiri dari beberapa dokumen seperti rekaman audio wawancara antara peneliti dan informan yang sedang wawancara dan dokumen terkait lainnya. Sumber data utama dalam penelitian ini adalah kepala BJB Syariah KCP Sukajadi, manajer operasional, departemen Pendanaan dan Pembiayaan Pemasaran, departemen Customer Service, dan Bagian Pendukung Pendukung dan Bagian Back Office. Sementara itu, air mancur data sekunder adalah dokumen terkait dan literatur pendukungnya. Dari hasil identifikasi hasil penelitian dan pembahasan yang dilakukan yang mengacu pada lima komponen sistem pengendalian intern di COSO (Comitee of Sponsoring Organization of the Threadway Comission) yaitu 1) lingkungan pengendali, 2) pengelolaan estimasi risiko, 3 ) kegiatan pengendalian, 4) informasi dan komunikasi, dan 5) pengawasan, disimpulkan bahwa sistem pengendalian intern BJB Syariah KCP Sukajadi dikategorikan berminggu-minggu untuk meminimalkan kredit macet / kredit khususnya pembiayaan musyarakah sebagai modal yang disediakan oleh bank.Kata kunci: sistem pengendalian internal;  kredit macet; modal musyarakah pembiayaan
Co-Authors Adhi Saputra, Rian Amalia, Nadya Rizki Fitri Nurlaela Ida Farida Adi Prawira illa susilawati Iqbal Nikmatullah, Mohamad Kustiawan, Memen Nadya Rizki Amalia Nasim, Arim Nur Apandi, R Nelly Oktarina, Mery Putri Hadiyanti, Cantika R. Nelly Apandi Rachmatika, Tika Rozmita Dewi Yuniarti, Rozmita Dewi Sulthan Yusuf Abdullah Syah Putra, Norman Zulfikar, Faris