Browsing by Author "Arsalan, Syakieb"

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    ANALYSIS OF E-VILLAGE EFFECTIVENESS IN KELURAHAN SADANG SERANG OFFICE, COBLONG DISTRICT, BANDUNG CITY
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Arwati, Dini; Dinyat, Muhamad Rizal; Arsalan, Syakieb; Verdania, Dini
    In this reform era, government commitment and accountability is demanded in the public service sector. The development of information and technology can provide facilities for the government to provide maximum services to the public. The local government has developed E Village. E Village is part of e-government which is useful for serving the management of population. This study aims to examine the effectiveness of the implementation of the e-village. The study was conducted in Sadang Serang Village, Coblong District, Bandung City, Indonesia. The aspects studied related to the implementation of e-village are the effectiveness of brainware, software, hardware, integrated information systems, standard operating procedures, and intellectual property rights, efficiency and increase community participation. The results showed that the effectiveness of the implementation of e-village has shown good results. Despite this, there are still some weaknesses in the implementation of e village such as: there are still data searches done manually, inadequate internet speed, and the inability of the community to access e-village.
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    DESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIA
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Barus, Irene Sukma Lestari; Arsalan, Syakieb; Edison, Acep; Sukmawati, Fitri; Silviana; Putri, Ratna Komala
    This research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cowā€™s milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef.
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    EFFECT OF PROFITABILITY ON STOCK RETURNS OF COMPANIES IN THE FOOD AND BEVERAGE SECTOR IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Prayitno, Yogo Heru; Suryana; Apriliana, Tria; Edison, Acep; Arsalan, Syakieb
    The study aims to determine the effect of profitability with the variable Return on Equity on stock returns in food and beverage sector companies in Indonesia. The study was conducted using 18 companies as a sample using financial reports on manufacturing sub-food and beverage consumer goods. The research method used was purposive judgment sampling using multiple linear regression. The results of the study state that profitability using return on equity affects stock returns.
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    HUMAN CAPITAL DAN KENDALA PENERAPANNYA DALAM LAPORAN KEUANGAN
    (Universitas Widyatama, 2012-03-27) Arsalan, Syakieb
    Human Capital has been examined in several countries. Financial statement users require information to hit an asset because it is important. However, in another hand, it is frequently to be ignored. Financial statement of human resources is supposed to get rendered in deep numeral. However, there is a problem of it. The problem is that making financial statement for intangible assets is not easy. Accounting scholars are dealing with new challenges on how to report this human resource capability proportionately and informatively to ensure the users of financial statement in order to get informed pretty well. Accounting conventionally treats expenditures for human resources as expense. Even the terminological character of the expenditures are kind of its unmitigated constitute human capital forming (human capital). By pinching it necessarily in capitalization accounting is treated to engage cost or value of human resources. This amends as human resource accounting or human resource accounting ( HRA ). This paper is aimed to discuss this issue by using the concept of human capital as an approach. The conclusion of this research is that the disclosure of the information in financial statement is the most possible way to be taken. Key words: Human Capital, Financial Statement.
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    KNOW YOUR CUSTOMER PRINCIPLES (PMPJ) IN PREVENTING CRIMINAL ACT OF MONEY LAUNDERING
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Susiani, Rini; Syafdinal; Agustina, Ingrid Larasati; Arsalan, Syakieb
    Prevention and eradication of Money Laundering not only threatens the stability and integrity of the country's economy and financial system but threatens the joints of life in society, nation and state. This study uses a descriptive qualitative method, which aims to describe the additional audit procedures for PMPJ implementation. Data obtained through the study of journal literature and electronic media. The results of this study indicate an increase in the number of reports about alleged money laundering received by PPATK indicating there is public awareness in supporting government policies in the prevention and eradication of Money Laundering, through the determination of reporting parties and the establishment of Know Your Customer Principles for Accountants and Public Accountants in carrying out his profession and administrative sanctions from PPPK if the Public Accountant does not apply PMPJ.
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    THE LEVEL OF PUBLIC TRUST ON PUBLIC FINANCIAL GOVERNANCE THROUGH TRANSPARENCY E GOVERNMENT
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Arsalan, Syakieb; Verdania Latif, Dini; Saadah
    The industrial revolution 4.0 resulted in increased public demands for information disclosure on the activities carried out by the government. The public demanded that they be able to obtain information quickly and easily be accessed. Therefore, the government has required all public bodies to develop e government. E-government can provide transparency of information on government activities. The availability of information transparency will make it easier for the public to respond, monitor and evaluate the performance of the government which will affect public satisfaction and ultimately will have an impact on increasing public trust in the government because it can create good governance. This study aims to determine whether there is an effect of information transparency on the level of public trust in the government by using public satisfaction as a mediator variable. The type of research is explanatory with a sample of 100 Bandung residents. This research uses path analysis to analyze data The results showed that transparency affects public satisfaction. Satisfied publics will ultimately have an impact on public trust in the government.
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    PENGARUH PERPUTARAN KAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT. ASTRA INTERNASIONAL, Tbk. PERIODE 2006-2015
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Arsalan, Syakieb; Ali, Muhammad
    Penelitian ini bertujuan untuk mengetahui pengaruh Perputaran Kas dan Struktur Modal terhadap Profitabilitas. PT Astra Internasional, Tbk dipilih sebagai objek yang digunakan dalam penelitian ini pada periode 2006-2015. Struktur Modal diproksikan dengan menggunakan Debt to Equity Ratio (DER). Profitabilitas diproksikan dengan menggunakan Return on Investment (ROI). Data yang digunakan adalah data sekunder dari laporan keuangan PT Astra Internasional, Tbk tahun 2006-2015. Metode penelitian yang digunakan adalah metode asosiatif. Metode asosiatif menggunakan teknik analisis Regresi Linier Berganda. Melalui software SPSS 20, hasil uji t, Perputaran Kas secara parsial berpengaruh positif signifikan terhadap Profitabilitas. Struktur Modal secara parsial berpengaruh negatif signifikan terhadap Profitabilitas. Dari hasil uji F, Perputaran kas dan Struktur Modal secara simultan berpengaruh signifikan terhadap Profitabilitas.
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    PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (Studi pada Pabrik Tekstil di Bandung 2005-2014)
    (Jurnal Akuntansi Bisnis & Ekonomi, Fakultas Ekonomi Universitas Widyatama, Vol.2, No.3, 2016-12) Arsalan, Syakieb
    The development of the textile industry inĀ· Indonesia continues to show improvement. Improved living standards and innovation fueled the growth of the textile industry to meet human needs are also growing. PT. Top harmony Textile is a textile manufacturing company that produces the raw materials into finished goods. PT. Top Harmony Textile obtain funds from its own capital resources and loans from banks. To view the company's success in generating a profit can be seen from the financial statements by analyzing the financial statements. The results of calculations using SPSS gained influence of capital structure on profitability amounted to 0.8463 or 84.63% and the value oft> t table (-5.352> 2.447) suggesting a significant influence of variable capital structure on profitability. Retrieved also coefficient of capital structure on profitability of -0. 003 which concluded that not all independent variables (Capital Structure and Firm Size) proposed an effect on the dependent variable (profitability). The influence of the size of the company to profitability by -0.0072 or -0. 72% and the value of t
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    SHARE RETURN ON SECTOR PROPERTIES AND REAL ESTATE INDONESIA STOCK EXCHANGE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Edison, Acep; Suryana; Arsalan, Syakieb
    The study aims to examine the effect of Profitability Ratio by using the proxy Return On Asset Ratio, Solvability Ratio by using the proxy of Debt to Equity Ratio and Market Value Ratio by using the Price Earnings Ratio proxy for Share Return based on the phenomenon of registered Property and Real Estate Companies on the Indonesia Stock Exchange during the 2014-2017 Period. The fact shows that there was a decrease in Share Return when the company's profits increased. This type of research is explanatory times series. The research population of property and real estate companies listed on the Indonesia Stock Exchange is 48 companies. The number of samples of 36 companies using sampling purposive sampling technique is based on criteria of companies that have negative Return on Assets, Debt to Equity Ratio, and Price Earnings Ratio of 12 companies not used in the analysis. The unit of analysis is financial statements with a time horizon of 4 years, thus the test data is 9 x 4 years = 36 times series annual financial statements. Data analysis using Covariance-Based Structural Equation Modelling (CB-SEM) for observed variables (variable observerb) and processed using the Linear Structural Relations (Lisrel) 8.80 program. The results showed that, partially, Return on Assets, Debt to Equity had a significant effect on Price Earning, and directly and indirectly Return on Asset, Debt to Equity, Price Earning had an effect on Share Return.