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All Journal Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bantenese Jurnal Pengabdian Masyarakat Performance : Jurnal Bisnis dan Akuntansi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Educational Management Research Jurnal Pengabdian Tri Bhakti
Hendaryan, Dudi
Universitas Langlangbuana Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS KOMPUTER DAN PENGENDALIAN INTERN PENGGAJIAN TERHADAP KINERJA KARYAWAN PADA PUSAT PENDIDIKAN DAN PELATIHAN GEOLOGI KEMETERIAN ENERGI DAN SUMBER DAYA MINERAL BANDUNG Dudi Hendaryan; Budi Sari Roso
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 1 No 4 (2017): Vol.1 No.4 Desember 2017
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.798 KB) | DOI: 10.36555/jasa.v1i4.427

Abstract

Penelitian ini bertujuan untuk mengetahui apakah sistem informasi akuntansipenggajian berbasis komputer dan pengendalian intern penggajian mempunyaipengaruh positif yang signifikan tehadap kinerja karyawan, serta berapa besarpengaruh sistem informasi akuntansi penggajian berbasis komputer dan pengendalianintern penggajian terhadap kinerja karyawan. Dalam penelitian ini terdapat 3 variabelyaitu sistem informasi akuntansi penggajian berbasis komputer sebagai variabelindependen (Xl), pengendalian intem penggajian sebagai variabel independen (X2) dankinerja karyawan sebagai variable dependen (Y). Metode penelitian yang digunakandalam penulisan skripsi ini adalah deskriptif (desciptive) yang merupakan surveiterhadap 30 orang karyawan yang bekerja pada Pusat Pendidikan dan PelatihanGeologi Bandung. Teknik pengumpulan data dilakukan dengan cara teknik surveimenggunakan instrument kuesioner serta dilengkapi dengan teknik wawancara.Datayang diperoleh dari hasil analisis jawaban kuesioner, kemudian dilakukan pengujianhipotesis dan dianalisis menggunakan korelasi pearson dan koefisien determinasi.Dengan analisis regresi menunjukan besarnya variabel Xl (Sistem Informasi AkuntansiPenggajian Berbasis Komputer ) dengan variabel Y (Kinerja Karyawan) sebesar 0,540variaber X2 ( pengendalian Intern penggajian) dengan variabel Y (Kinerja karyawan)sebesar 0,297 dan 6,186 terdapat hubungan positif yang sangat erat atau dapatdiandalkan,sedangkan tanda positif menunjukkan bahwa adanya hubungan searah.Untuk korelasi determinasi menunjukkan bahwa besarnya sumbangan atau pengaruhsistem informasi akuntansi penggajian berbasis komputer dan pengendalian internpenggajian terhadap kinerja karyawan. Selain itu juga untuk menguji hipotesis denganmenggunakan uji-t, menunjukkan ditolaknya hipotesis nol. Metode analisis datadengan bantuan software SPSS versi 21.0 For Windows.Berdasarkan hasil pengujianstatistik tersebut, maka dapat disimpulkan bahwa terdapat pengaruh positif yangsignifikan yaitu sebesar 40,3 % antara sistem informasi akuntansi penggajian berbasiskomputer dan pengendalian intern penggajian terhadap kinerja karyawan.
PENGARUH PROFESIONALISME AUDITOR DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR INTERNAL Meida Rahma Kurnia; Ari Bramasto; Dudi Hendaryan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 1 (2019): Vol 3 No 1 April 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.204 KB) | DOI: 10.36555/jasa.v3i1.480

Abstract

Pada jurnal ini akan dibahas dan di analisis mengenai pengaruh 1) profesionalisme auditor terhadap kinerja auditor internal, 2) locus of control terhadap kinerja auditor internal dan 3) profesionalisme auditor dan locus of control terhadap kinerja auditor internal. Penelitian ini mengambil lokasi di salah satu BUMN di Kota Bandung yaitu di PT INTI (Persero) sebagai responden penelitiannya. Pembuktian hipotesis penelitian ini menggunakan statistik non parametik dengan menggunakan rank spearman, koefisien determinasi, uji t dan uji f. Hasil yang diperoleh dalam penelitian ini 1) profesionalisme auditor memiliki pengaruh signifikan yang positif terhadap kinerja auditor internal, 2) locus of control memiliki pengaruh signifikan terhadap kinerja auditor internal dan 3) profesionalisme auditor dan locus of control memiliki pengaruh terhadap kinerja auditor internal.
Effect of Company Size and Profitability on Audit Delay Ari Bramasto; Muhamad Iqbal Adrian; Dudi Hendaryan; Siti Khadzartsenya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1896

Abstract

This study is a quantitative study, which aims to determine: 1) The magnitude of the influence of Company Size on Audit delay on Property and Real Estate sector companies in Indonesia, 2) The magnitude of the effect of Profitability on Audit delay on Property and Real Estate sector companies in Indonesia, and 3) The influence of Company Size and Profitability simultaneously affects audit delays on Property and Real Estate sector companies in Indonesia. The sampling technique used is non-probability sampling with the purposive sampling method, so that 19 companies were obtained for 5 years with a total of 95 analysis units. The tests carried out in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests (normality tests, heteroskedasticity tests and, multicolonierity tests), multiple linear regression tests, correlation coefficient tests, determination coefficient tests, t tests, and f tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version 26. The results of this study show that 1) Company Size affects audit delays in property and real estate sector companies in Indonesia. 2) Profitability affects audit delays in property and real estate sector companies in Indonesia. 3) Company Size and Profitability simultaneously affect audit delays in property and real estate sector companies in Indonesia.
The Influence of Training and Supervision on Employee Work Effectiveness Dudi Hendaryan; Sendi Widianto
Almana : Jurnal Manajemen dan Bisnis Vol 6 No 3 (2022): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v6i3.1991

Abstract

The effectiveness of the work of employees in the company affects the course of the company's operations and the survival of the organization itself. One measure of work effectiveness is training and supervision. This study aims to determine how much influence training and supervision have on the work effectiveness of PT. Daliatex Kusuma. The research method used is a quantitative method with a descriptive and verification approach. The sampling technique used probability sampling, the researcher distributed questionnaires to 60 respondents for data analysis. The questionnaire was tested for validity and reliability, then a classical assumption test was carried out. The data analysis used is the path coefficient analysis technique, the coefficient of determination, the t-test, and the F test. The results show that partial job training has a significant effect on the work effectiveness of employees in the polyester material production division of PT. Daliatex Kusuma then supervised partially also had a significant effect on the work effectiveness of employees in the polyester material production division of PT. Daliatex Kusuma. From the results of the simultaneous test, training and supervision have a significant effect on the work effectiveness of employees in the polyester material production division of PT. Daliatex Kusuma.
Peningkatan Kemampuan Perdagangan Saham bagi Mahasiswa se-Bandung Raya Nurwenda, Mirna; Hendaryan, Dudi; Junaedi, Dedi
Jurnal Pengabdian Tri Bhakti Vol 2 No 1 (2020): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/tribhakti.v2i1.1418

Abstract

Perdagangan Saham di Bursa Efek Indonesia sekarang belum memasyarakat. Karena itu perlu pelatihan khusus untuk masyarakat kampus. Peningkatan kemampuan perdagangan saham ini. Pelatihan perdagangan saham yang diharapkan menjadi kegiatan penunjang mata kuliah pasar modal yang ada dalam kurikulum prodi Akuntansi dan prodi Manajemen Fakultas Ekonomi dan Bisnis (FEB) Unla. Pelatihan ini diharapkan dapat meningkatkan kemampuan mahasiswa dalam perdagangan saham di Bursa Efek Indonesia. Kegiatan ini juga mendukung Galeri Investasi yang sudah berjalan. Pelatihan yang diadakan dengan salah satu perusahaan sekuritas, sebagai mitra, adalah pihak yang memiliki lisensi perangkat lunak pelatihan, pihak MNC Sekuritas. Metode ceramah dengan teori dan konsep substansi penting yang harus dikuasai oleh masyarakat tentang saham di pasar modal. Peserta terdiri dari 18 orang mahasiswa dari berbagai perguruan tinggi dan mahasiswa Unla. Simulasi perdagangan melalui online pertama diadakan di laboratorium komputer FEB selama dua jam oleh Instruktur dari MNC Sekuritas dan selanjutnya peserta pelatihan dapat menggunakan simulasi ini di masing-masing selama dua bulan. Simulasi ini dibuat untuk mengenalkan masyarakat tentang perdagangan saham di pasar modal sebelum perdagangan nyata. Peserta terdiri dari beberapa peserta perguruan tinggi yaitu Unpas, Polban, Uninus dan STIEM Bandung. Selanjutnya beberapa peserta tertarik untuk mengikuti Sekolah Pasar Modal yang diadakan oleh Galeri Investasi.
The Effect of Return on Asset and Current Ratio on Stock Returns Utami, Tri; Hendaryan, Dudi
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 3 (2024): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i3.2715

Abstract

Increasing Stock Return on the company is something that investors expect because when the company has a high Stock Return value, investor welfare will increase. This study aims to analyze and test how much influence Return On Assets (ROA) and Current Ratio (CR) have on Stock Returns. This Study uses secondary data presented on the IDX. The population in this study was 41 tourism companies. The sample used was a purposive sampling method obtained from 15 tourism companies. The analysis method used is panel data regression analysis, classical assumption test, and hypothesis testing using the t-test and f-test. In analyzing the data, this study uses the Econometric Views (Eviews) version 12 program tool. The results showed that Return On Assets (ROA) partially had no effect on Stock Returns. While the Current Ratio (CR) partially affects Stock Returns. Simultaneously Return on Assets (ROA) and Current Ratio (CR) have a significant effect on Stock Returns. This is influenced by other variables that are not included in this study.
The Effect of Transformational Leadership and Career Development on Employee Performance Tarigan, Rut; Hendaryan, Dudi
Almana : Jurnal Manajemen dan Bisnis Vol. 9 No. 3 (2025): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i3.2977

Abstract

Employee performance is a key factor in achieving organizational goals because it directly impacts a company's productivity and competitiveness in the era of global competition. Many organizations face challenges in sustainably improving employee performance given the changing work environment, increasing competency demands, and the need to maintain motivation and commitment. This study aims to analyze the influence of transformational leadership and career development on employee performance at PT. Nalsal Indo Perkasa. The background indicates problems related to a leadership style that is considered rigid and a lack of appreciation for employees, accompanied by suboptimal career development. The research method used is descriptive and verification with a quantitative approach. Data were collected through questionnaires to 40 employees and analyzed using validity and reliability tests, as well as path analysis. The results of the study show a significant influence of transformational leadership and career development, both partially and simultaneously, on employee performance. Simultaneously, both variables influence performance by 69.84%. The findings emphasize the importance of inspirational leadership and a clear career development system to support productivity.
Driving Nvidia’s Market Value: The Roles of ROA, Current Ratio, and Debt to Equity Ratio Aulia Rahman; Taufik Sadikin; Dudi Hendaryan
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2303

Abstract

This study aims to examine the effects of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on stock prices during the period 2015–2025. The research employed a quantitative explanatory approach using quarterly financial statement and stock price data, resulting in 44 observations. Data were analyzed using multiple linear regression with HAC (Newey–West) standard errors to address autocorrelation issues in time-series data. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests were conducted. The findings reveal that Return on Assets (ROA) has a positive and significant effect on stock prices, indicating that profitability remains a key factor influencing investor valuation. Debt to Equity Ratio (DER) also demonstrates a positive and significant effect, suggesting that leverage is perceived as a strategic financing instrument supporting growth opportunities. In contrast, Current Ratio (CR) does not significantly affect stock prices, implying that liquidity information is less relevant to investors compared to profitability and growth prospects. Simultaneously, ROA, CR, and DER significantly influence stock prices, with an adjusted R² of 72.49%. The study contributes to the literature by highlighting the differing relevance of financial ratios in technology-driven firms and supports Signaling Theory, Trade-off Theory, and Adaptive Market Hypothesis in explaining investor behavior during periods of technological transformation.
Pengaruh CAR, LDR dan NPL Terhadap Profitabilitas Bank BUMN Indonesia Periode 2019–2024 Sherly Putri J; Soritaon; Dudi Hendaryan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2703

Abstract

The profitability of state-owned banks plays an important role in maintaining the stability of the national financial system, particularly during periods of crisis and post-pandemic economic recovery. A bank’s ability to generate profit serves as a key indicator in assessing the effectiveness of asset management, capital adequacy, liquidity, and credit risk management. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) on Return on Assets (ROA) in state-owned banks during the 2019–2024 period. The research employed a quantitative approach using panel data regression analysis to examine the relationship between CAR, LDR, NPL, and ROA. The sample consisted of four state-owned banks listed on the Indonesia Stock Exchange with a total of 24 observations. The results indicate that CAR, LDR, and NPL partially and simultaneously do not have a significant effect on ROA. The coefficient of determination of 10.57% suggests that other factors, such as operational efficiency and macroeconomic conditions, play a more dominant role in influencing bank profitability
PENGARUH KOMPENSASI DAN BEBAN KERJA TERHADAP TURNOVER INTENTION KARYAWAN NON-ASN DI KECAMATAN BATUNUNGGAL KOTA BANDUNG Rindy Ulfha Alfiah; Inne Satyawisudarini; Dudi Hendaryan
Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i2.2837

Abstract

Kecenderungan angkat kaki dari pekerjaan pada tenaga Non-ASN di Kecamatan Batununggal Kota Bandung ditelaah dalam riset kuantitatif deskriptif dan verifikatif ini berdasarkan sudut pandang pemberian kompensasi serta tekanan beban kerja. Isu ini krusial lantaran tingginya angka perputaran pegawai berisiko merusak stabilitas organisasi dan efektivitas layanan publik. Seluruh populasi yang berjumlah 40 tenaga Non-ASN dilibatkan penuh sebagai responden melalui teknik sensus atau sampel jenuh. Data dihimpun lewat observasi, wawancara, serta kuesioner, yang kemudian dikonversi memakai Method of Successive Interval sebelum diuji melalui analisis jalur. Secara deskriptif, aspek kompensasi mencatat angka 69,09% (kategori baik), beban kerja mencapai 75,15% (kategori baik), dan keinginan pindah kerja berada di posisi 67,61% (kategori cukup baik dengan kecenderungan keluar yang relatif rendah). Hasil estimasi jalur menunjukkan bahwa kompensasi membawa pengaruh signifikan terhadap keinginan keluar dengan koefisien sebesar 0,551 dan nilai t hitung 4,281 pada signifikansi kurang dari 0,001. Sebaliknya, besaran beban kerja terbukti tidak berpengaruh signifikan terhadap niat keluar, ditunjukkan oleh koefisien jalur 0,239, nilai t hitung 1,857, dan angka signifikansi 0,071. Jika diuji bersama-sama, kedua faktor tersebut berpengaruh signifikan terhadap niat mengundurkan diri dengan capaian F hitung 14,221 dan nilai signifikansi di bawah 0,001. Gabungan kompensasi dan beban kerja ini menyumbang porsi pengaruh sebesar 43,5%, sedangkan sisa 56,5% ditentukan faktor eksternal di luar model amatan.
Co-Authors Ari Bramasto Aulia Rahman Bias Dhia Rabbani Budi Sari Roso Dedi Junaedi Dedi Junaedi Denti Yulianti Devi Yunianti Inne Satyawisudarini Kurnia, Meida Rahma Meida Rahma Kurnia Mirna Nurwenda Mirna Nurwenda Muhamad Hidayat Muhamad Iqbal Adrian Muhammad Naufal Suhermanudin Muhammad Rifky Ramadhan Muliastuti Anggrahini Nurwenda, Mirna Ramadhan, Muhammad Rifky Rindy Ulfha Alfiah Roso, Budi Sari Ryan Fani Sadikin, Taufik Satrio Putra Prijowedar Sendi Widianto Sherly Putri J Siti Khadzartsenya Sofian Nurhasan Soritaon Siregar Tarigan, Rut Tri Utami Yulianti, Denti Yunianti, Devi