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All Journal Jurnal Akuntansi Indonesia Wahana Riset Akuntansi Jurnal Kajian Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Kajian Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Jurnal Akuntansi dan Keuangan (JAK) Review of Applied Accounting Research Mizania : Jurnal Ekonomi dan Akuntansi Economics, Business, Accounting & Society Review Journal of Applied Accounting JPNM : Jurnal Pustaka Nusantara Multidisiplin JAT (Journal of Accounting and Tax) Jurnal Media Akademik (JMA) E-Amal: Jurnal Pengabdian Kepada Masyarakat Hikamatzu Journal of Multidisciplinary Research Indonesia Economic Journal Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Ade Imam Muslim
Universitas Ekuitas Indonesia
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Strengthening Financial Performance Models through Local Evidence from the Rural Banking Sector Arsana, I Ketut; Taufiqurahman, Cecep; Muslim, Ade Imam
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.222

Abstract

Rural Banks (BPR) play a crucial role in supporting regional economic stability, yet limited studies have examined the local determinants of their profitability. This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operating Expense Ratio (OER) on the profitability (Return on Assets/ROA) of BPRs in Tangerang City. A quantitative research method was employed using secondary data from BPR financial statements published by the Financial Services Authority (OJK) for the period 2021–2023. The data were processed through descriptive statistics, classical assumption tests, and multiple regression analysis to evaluate both simultaneous and partial effects. The results show that CAR, NPL, and OER collectively have a significant effect on ROA. However, individually, only OER has a significant negative impact, while CAR and NPL do not exhibit direct influences on profitability. This finding highlights that operational efficiency, as reflected in OER, is the dominant factor shaping the financial performance of BPRs. Excessive operating costs reduce profitability, whereas strong capitalization and credit risk do not directly alter returns under the observed conditions. The implications of this research are twofold: first, BPR management must prioritize cost control strategies to enhance financial performance; second, regulators should design microprudential policies that align with the unique characteristics of rural banking institutions, thereby strengthening their contribution to regional economic development.
Pengaruh Pergantian Auditor, Ukuran Perusahaan, Dan Laba Rugi Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Riani, Isabella Indah Permata; Nasywa, Sheva Alika; Muslim, Ade Imam
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.507

Abstract

Our current essay is focused on the industrial companies listed on the Indonesia Stock Exchange (IDX) for the years 2022–2024. We want to find out how Auditor Change (PA), Company Size (UKP), and Profit and Loss (LR) influence Audit Report Lag (ARL). Through the use of the Quantile Regression approach with Audit Opinion (OA), we can examine the relationship between Auditor Change (PA), Company Size (UKP), and Profit and Loss (LR) on Audit Report Lag (ARL). Findings from this article's analysis should shed light on the relative importance of auditor turnover, firm size, and profitability in explaining audit report lag for manufacturing companies listed on the IDX.
Strategi Meningkatkan Omzet Tangkal Furniture Melalui Pemanfaatan Teknologi Informasi dan Pembenahan Pencatatan Keuangan Muslim, Ade Imam; Lestari, Fitri; Widiastuty, Tri
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2021): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i1.6163

Abstract

Tangkal Furniture merupakan suatu bisnis yang tercipta melalui ide kreatif terhadap suatu inovasi mengenai konsep pembuatan furniture. Banyak masyarakat yang menggunakan furniture dengan pilihan bahan baku kayu. Begitupun dengan Tangkal memilih bahan baku kayu dengan jenis Trembesi. Tangkal Furniture ini berlokasi di Jalan Cisaranten Wetan Kecamatan Cinambo Kota Bandung. Lokasi ini kurang memadai karena tidak berada di pinggir jalan umum atau jalan besar dan sulit diakses oleh konsumen bila menggunakan kendaraan roda empat. Tempat produksi masih bergabung dengan rumah tinggal sehingga memiliki keterbatasan tempat. Masalah utama yang dialami oleh Tangkal Furniture adalah kurangnya peralatan untuk menunjang proses produksi, kesulitan dalam menggarap pemasaran melalui media sosial maupun direct marketing (pemasaaran langsung) dan menentukan segmentasi pasar, kurangngnya teknik pemasaran dalam menentukan segmen menengah ke atas dengan kualitas bahan baku trembesi, serta pencatatan keuangan yang belum memadai. Metode pelaksanaan kegiatan pengabdian masyarakat ini fokus pada perapihan pencatatan keuangan melalui pelatihan penyusunan laporan keuangan berbasis EMKM dan melakukan pendampingan dalam menentukan segmentasi, target dan posisi pasar yang selanjutnya menentukan media promosi yang tepat untuk memasarkan produknya.Kata Kunci: omset; siApik; media sosial. Strategies to Increase Turnover Tangkal Furniture Through Utilization of Information Technology and Improvement Financial RecordsABSTRACTTangkal Furniture is a business that is created through creative ideas for an innovation regarding the concept of making furniture. Many people use furniture with a choice of wood raw materials. Likewise with Tangkal choosing wood raw materials with the Trembesi type. Tangkal Furniture is located on Jalan Cisaranten Wetan, Cinambo District, Bandung City. This location is inadequate because it is not on the side of a public road or big road and is difficult for consumers to access when using a four-wheeled vehicle. The production site is still joined by a residence so it has limited space. The main problems experienced by Tangkal Furniture are the lack of equipment to support the production process, difficulty in working on marketing through social media and direct marketing (direct marketing) and determining market segmentation, lack of marketing techniques in determining the middle to upper segment with quality raw materials of trembesi, and inadequate financial records. This method of implementing community service activities focuses on tidying up financial records through training in preparing EMKM-based financial reports and providing assistance in determining segmentation, targets and market positions which further determine the appropriate promotional media to market its products.Keyword: omzet, siApik, social media.
INCREASE UNDERSTANDING OF IT-BASED ACCOUNTING FOR MAIDA AQUATIC Imam Muslim, Ade; Widiastuty, Tri; Nur Hanifah, Anna Saadyah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2005

Abstract

Maida Aquatic is a type of business that is included in the Micro, Small and Medium Enterprises (MSMEs). Maida Aquatic's operational activities are selling all types of fish, fish food, aquariums and other equipment related to fisheries. Maida Aquatic was founded in 2017. At the beginning it only sold a few types of ornamental fish, as time went on Maida Aquatic was able to increase sales by adding more types of ornamental fish and selling fish food and equipment related to fish. However, business development was not followed by the financial administration system so that it was not recorded properly. In an effort to overcome these problems, we recommend several solutions, namely accounting training according to EMKM standards, Accurate training, and creating social media as an online promotion tool. The results of the service will be analyzed through nonparametric statistics using a questionnaire approach to measure the success rate of this service. The results of the community service activities have positive implications for partners in developing bookkeeping. Partners understand the accounting standards that must be applied, are able to prepare financial reports and analyze financial data simply.
Keluarga dalam Bisnis dan Biaya Utang: Bukti dari Perusahaan Keluarga di Indonesia Imam muslim, Ade; Maghriby, Bimbim; Ramdani, Dani
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9281

Abstract

The issue of efficiency in choosing funding sources has become a concern for researchers, especially during the Covid 19 pandemic. Our research seeks to investigate whether family involvement and ownership can contribute to funding efficiency, especially from debt. Then we extended the test to see if earnings management behavior could affect family involvement and ownership. For this purpose, we collect family companies that are listed on the Indonesia Stock Exchange for the period 2005 to 2020. The method we use is panel data regression analysis. The results of the study prove that family involvement in management and share ownership is able to contribute to reducing the cost of debt during the covid 19 pandemic. The results also provide empirical evidence that earnings management carried out through abnormal cash flows does not affect family involvement and ownership in contributing to lowering the cost of debt. This research is expected to provide implications for family companies, especially in determining funding decisions from debt schemes.
Pengaruh Taxpayer Awareness, Komunikasi Persuasif, dan Pemberian Sanksi Administratif Terhadap Integritas Fiskal Wajib Pajak Kafe di Kota dan Kabupaten Bandung Alma Zahfira Hidayat; Ade Imam Muslim
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i1.1077

Abstract

Penelitian ini bertujuan untuk mengetahui potensi serta strategi pengembangan Desa Wisata Hijau Bilebante dalam meningkatkan kunjungan wisatawan di Kabupaten Lombok Tengah. Desa Bilebante merupakan destinasi wisata berbasis lingkungan dan masyarakat yang mengedepankan konsep ekowisata berkelanjutan. Namun, pengembangan desa wisata masih menghadapi beberapa tantangan seperti promosi yang belum maksimal, keterbatasan sumber daya manusia, serta fasilitas yang perlu ditingkatkan. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan melibatkan pemerintah desa, pengelola wisata, masyarakat lokal, dan wisatawan. Analisis data dilakukan menggunakan SWOT untuk mengidentifikasi faktor internal dan eksternal yang mempengaruhi pengembangan desa wisata. Hasil penelitian menunjukkan bahwa Desa Bilebante memiliki kekuatan pada potensi alam yang masih asri, kearifan lokal, keberagaman aktivitas wisata, serta partisipasi masyarakat dalam pengelolaan pariwisata. Peluang yang dimiliki antara lain meningkatnya minat wisatawan terhadap wisata berbasis alam. Strategi yang perlu diprioritaskan meliputi penguatan promosi, peningkatan kualitas fasilitas, pengembangan sumber daya manusia, serta perluasan kerja sama dengan berbagai pihak. Penerapan strategi tersebut diharapkan dapat meningkatkan jumlah kunjungan wisatawan sekaligus menjaga keberlanjutan lingkungan dan memberikan manfaat ekonomi bagi masyaraka.
PENGARUH ESG DISCLOSURE, BIAYA LINGKUNGAN, DAN DER TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BEI TAHUN 2021-2024 Adinda Khairunisa Salsabilla; Ade Imam Muslim
Jurnal Media Akademik (JMA) Vol. 4 No. 2 (2026): JURNAL MEDIA AKADEMIK Edisi Februari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/4q8g6b43

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ESG disclosure, biaya lingkungan, dan DER terhadap nilai perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Metode penelitian yang digunakan dengan pendekatan kuantitatif. Populasi penelitian adalah seluruh perusahaan sektor basic materials yang terdaftar di BEI periode 2021-2024. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria tertentu. Data penelitian merupakan data sekunder yang didapatkan dari laporan keuangan dan laporan keberlanjutan yang diambil melalui teknik dokumentasi dari situs Bursa Efek Indonesia (BEI). Teknik analisis data menggunakan analisis regresi data panel dengan menggunakan Fixed Effect Model (FEM) yang diolah melalui perangkat Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial, ESG disclosure dan biaya lingkungan tidak memiliki pengaruh terhadap nilai perusahaan. Sebaliknya, DER memiliki pengaruh positif terhadap nilai perusahaan. Secara simultan, ESG disclosure, biaya lingkungan, dan DER berpengaruh signifikan terhadap nilai perusahaan. Penelitian ini memberikan implikasi bagi manajemen perusahaan dalam mempertimbangkan faktor-faktor yang memengaruhi nilai perusahaan.
Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan terhadap Audit Delay Pada Perusahaan Makanan BEI Periode 2022-2024 putri nuraeni; Ade Imam Muslim
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1924

Abstract

Ketepatan waktu laporan keuangan auditan penting untuk menjaga transparansi dan kepercayaan investor. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay pada perusahaan sektor makanan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder dari 25 perusahaan (75 observasi) yang dianalisis menggunakan regresi data panel Random Effect Model (REM). Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay, sedangkan solvabilitas berpengaruh positif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap audit delay.
The Effect of Firm Size and Pofitabilitty on Audit Delay in Manufacturing Comparies Listed on the Indonesia Stock exchange for the 2022-2024 Period Lela Listi Bahati; Ade Imam Muslim
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 2 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of firm size and profitability on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative method with a panel data approach. The study population consists of 90 sample companies, with the research comprising 35 manufacturing companies selected using purposive sampling, resulting in 105 observations. Data analysis was conducted using the EViews 12 application. The data used are secondary data obtained from the companies’ annual financial statements. Firm size is measured by total assets, profitability is measured using Return on Assets (ROA), and audit delay is calculated based on the number of days between the financial statement date and the auditor’s report date. Data analysis is conducted using panel data regression with a fixed effects model. The results indicate that firm size has a negative and significant effect on audit delay, while profitability is proven to have a significant effect on audit delay.
Pengaruh Tekanan Stakeholder dan Ukuran Perusahaan terhadap Pengungkapan Environmental, Social, and Governance (ESG) pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Intan Tsamrotul Fuadah N Huda; Ade Imam Muslim
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/gbahea94

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan stakeholder (tekanan karyawan, tekanan pemegang saham, dan tekanan kreditur) serta ukuran perusahaan terhadap pengungkapan Environmental, Social, and Governance (ESG) pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif menggunakan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan. Sampel penelitian terdiri dari 47 perusahaan manufaktur yang dipilih melalui teknik purposive sampling, sehingga diperoleh 235 observasi data panel selama lima tahun. Teknik analisis data menggunakan regresi data panel dengan model Fixed Effect Model (FEM) yang diestimasi menggunakan software Eviews 14, setelah melalui Uji Chow dan Uji Hausman. Hasil penelitian pada taraf signifikansi 5% menunjukkan bahwa secara parsial, tekanan karyawan, tekanan pemegang saham, dan tekanan kreditur tidak berpengaruh signifikan terhadap pengungkapan ESG, sementara ukuran perusahaan berpengaruh positif dan signifikan. Secara simultan, keempat variabel independen tersebut terbukti berpengaruh signifikan terhadap pengungkapan ESG dengan kemampuan menjelaskan sebesar 40,99%. Temuan ini mengindikasikan bahwa kapasitas sumber daya perusahaan, yang tercermin dari skala aset, menjadi faktor pendorong utama transparansi ESG dibandingkan tekanan dari kelompok stakeholder secara individual. Penelitian ini memberikan implikasi bagi manajemen perusahaan manufaktur untuk memperkuat kapasitas sumber daya sekaligus membangun kesadaran internal terhadap pengungkapan ESG secara proaktif, terlepas dari besar kecilnya tekanan stakeholder yang diterima.
Co-Authors Adinda Khairunisa Salsabilla Alma Zahfira Hidayat Alma Zahfira Hidayat Alyasheza Putri Alifa Ardiana, Aas Arnadi Chairunnas Arsana, I Ketut Bimbim Maghriby Dani Ramdani, Dani Dewi, Ayuni Septiani Doddy Setiawan Dwi Putri Aningrum Edelweis Shevyvanya Ramdhan Firdian Aditya Putra Fitri Lestari Fitri Lestari Fitri Lestari, Fitri Hakam Padil Fauzan Intan Tsamrotul Fu’adah Irna Fitria Puspa Juliyanti, Kania Khairunnisa, Mirda Thalia Lediana Sufina Lela Listi Bahati Mellia Fitriana Mirda Thalia Khairunnisa Nasywa, Sheva Alika Netta Algina Yudhianie Nur Hanifah, Anna Saadyah Putri Alifia Tiara Nurzaman putri nuraeni Reyna Assyifa Mahawijaya Riani, Isabella Indah Permata Rika Yuniarti Rivanda, Agil Krisna Salma Faisha Nanda Sindy Firantia Dewi Sri Rubitania Khoerunisa Taufiqurahman, Cecep Tri Widyastuti Widiastuty, Tri Yulia Maulina