Article Per Year (5 Year)
p-Index From 2021 - 2026
2.808
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Bisma: Jurnal Bisnis dan Manajemen International Journal of Supply Chain Management Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Management Studies and Entrepreneurship Journal (MSEJ) Jurnal AbdiMas Nusa Mandiri Jurnal Ekonomi Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Jurnal AKAL: Abdimas dan Kearifan Lokal Kreativasi: Journal of Community Empowerment KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Sendi Gusnandar Arnan
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
OPTIMALISASI PENGGUNAAN TEKNOLOGI INFORMASI DALAM PENATAUSAHAAN ASSET/ BARANG MILIK DAERAH Rachmawati, Rima; Arwati, Dini; Herawati, Shinta Dewi; Arnan, Sendi Gusnandar
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.15159

Abstract

The purpose of this study is to find out the effect of the use of information technology in the administration of Assets. Asset management is not just administrative but more than an asset manager's effort to improve efficiency, effectiveness and increase asset added value assets itself. Government regulations regulate asset management through the use of information technology in the administration of assets, including bookkeeping, inventory and reporting activities. This research was conducted in the regional government work unit of Garut Regency which has implemented the Regional Goods Cycle Information Technology Application (ATISISBADA). The results of the study concluded that the optimal use of information technology in the ATISISBADA application was able to increase the effectiveness of assets administration activities. The implications of the results of this study are efforts to solve the problems that occur, namely optimizing the use of ATISISBADA in asset management activities in regional government.
TINJAUAN ATAS ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. POS INDONESIA (PERSERO) KANTOR POS UJUNGBERUNG 40100 Deana Puspita Sari; Sendi Gusnandar Arnan
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 1 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.098 KB) | DOI: 10.33197/jabe.vol7.iss1.2021.635

Abstract

Globalisasi dibidang ekonomi mendorong munculnya perdagangan bebas. Sehingga keadaan ini membuat semakin ketatnya persaingan ekonomi secara global. Untuk memperkuat peluang dalam persaingan maka dibutuhkan peningkatan kinerja perusahaan. Salah satu cara untuk meningkatkan kinerja perusahaan yaitu dengan menggunakan analisis sumber dan penggunaan kas sehingga perusahaan dapat mengetahui sebab - sebab terjadinya perubahan kas baik itu adanya kenaikan maupun penurunan kas. Sehingga permasalahan yang timbul dalam situasi ini ialah bagaimana sumber kas pada perusahaan dan penggunaan kas perusahaan serta laporan sumber dan penggunaan kas nya. Untuk membantu dalam mengatasi masalah ini diperlukan sebuah metode penelitian, metode penelitian yang digunakan adalah metode deskriptif. Kemudian data yang digunakan dalam penelitian ini adalah data laporan keuangan perusahaan tahun 2019 dan 2018. Hasil dari analisis laporan sumber dan penggunaan kas menujukan bahwa sumber dan penggunaan pada perusahaan tahun 2018- 2019 memiliki sumber kas terbesar dari saldo laba/rugi dan penggunaan kas terbesar dari clearing. Oleh karena itu perusahaan harus mempertahankan kenaikan saldo laba/rugi karena itu berarti perusahaan dapat mengelola pendapatan dan beban dengan baik.
Peranan Akademisi Dalam Meningkatkan Kualitas Financial Statement Dan Pembinaan Home Industry Produk Karet Dalam Perkembangan Industri 4.0 Ignatius Oki Dewa Brata; Remon Gunanta; Yogo Heru Prayitno; Sendi Gusnandar Arnan; Bunga Indah Bayunitri; R. Roosaleh Laksono
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.945

Abstract

Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatkan profit dan dapat menekan biaya operasional sehingga dapat memberikan harga yang kompetitif. Berangkat dari permasalahan yang sedang dihadapi mitra tersebut maka perlu langkah solutif untuk menyelesaikan rangkaian masalah tersebut. Yaitu dengan memberikan pelatihan dan pendampingan bagi pengelola usaha Karet dengan memberikan pelatihan Pengetahuan dasar Akuntansi yaitu yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut diharapkan dapat memiliki penguasaan yang baik terhadap assets,liabilities, dan ekuitas akan mempermudah memahami semua masalah-masalah yang akan ditemui dalam akuntansi
THE EFFECT OF PROFITABILITY AND COMPANY SIZE ON INCOME SMOOTHING (Study on Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period) Rozan Muhammad Daffa; Sendi Gusnandar Arnan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

This influence aims to determine whether profitability and company size have partial and simultant on the possibility of income smoothing practices in banking sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The factors tested in this study were profitability and company size as independent variables, while income smoothing as the dependent variable. The research method used in this study was an quantitative descriptive analysis method. The population in this study are banking sector companies listed on the Indonesia Stock Exchange for the period 2019-2021, totaling 46 companies. Sampling technique used in this study was non probability sampling with purposive sampling method, the number of samples was 29 companies. Data analysis used in this study was panel data regression analysis at a significance level of 5%. The program used in analyzing data was SPSS. The results of the study showed that profitability had a influence on income smoothing. Company size had a influence on income smoothing. Company size and profitability simultaneously had a influence on income smoothing.
ANALYSIS OF THE CONTRIBUTION OF HOTEL TAX AND RESTAURANT TAX TO LOCAL REVENUE OF BANDUNG DISTRICT DURING COVID-19 PANDEMIC Mutiara Nur Insani; Sendi Gusnandar Arnan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to determine the growth and contribution obtained from hotel taxes and restaurant taxes to Bandung Regency's Regional Original Revenue during the co-19 pandemic. The research method used is descriptive quantitative research to obtain an objective overview of a condition or phenomenon. The data collection techniques used are by conducting literature studies, documentation and field studies which include observation and interviews. The results of this study indicate that the growth of hotel tax and restaurant tax from 2017-2018 was not successful. Overall the contribution rate of hotel tax and restaurant tax is categorized as very less, because the percentage contribution is very far from the 40% figure. This means that every time there is an increase or decrease in the contribution of hotel and restaurant taxes, local revenue does not necessarily increase or decrease, it could be that local revenue is fixed. Another finding is that the growth rate and contribution of hotel and restaurant taxes to local revenue still do not meet the good criteria, due to low taxpayer awareness, extortion by irresponsible officers, and covid-19. Efforts made by the government to overcome these problems include conducting socialization, increasing cooperation with taxpayers, evaluating the performance of the Bandung Regency Regional Revenue Agency, installing taping boxes and tax incentives.
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND GENERAL ALLOCATION FUND ON CAPITAL EXPENDITURE IN WEST JAVA PROVINCE FOR THE 2017-2020 PERIOD Saska Salsadilla Kurniawan; Sendi Gusnandar Arnan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

At present, the existence of regional autonomy is intended to be the authority of government affairs to allocate its sources of income in order to accelerate the development of a prosperous society through services and empowerment. This study aims to determine how much influence government revenue sources, namely Regional Original Revenue and General Allocation Fund on Capital Expenditure of West Javan cities in 2017-2020. In the research conducted, the authors analyzed the data with descriptive quantitative methods, namely by drawing and analyzing data based on existing facts and information. The research data used is secondary data, consisting of data on Regional Original Revenue, General Allocation Fund, and Capital Expenditure which comes from the budget realization report at the Bandung City Regional Financial and Asset Management Agency for the 2017-2020 period. The SPSS statistic 23 software was used as a data processing tool along with the classical assumption test and multiple linear regression as the data analysis method in this study. The result of the study prove that Regional Original Revenue has a significant affect on Capital Expenditure while the General Allocation Fund has no significant affect on Capital Expenditure. The magnitude of the influence of regional original revenue and general allocation fund contributed 73,8% to capital expenditure. This means that the more revenue realization obtained by the local government from PAD and DAU, the more funds can be channeled to its capital expenditure budget.
Analysis Of Causality Exchange Rate and Export Value In Indonesia (Empirical Study in 1997-2020) R. Roosaleh Laksono.T.Y.; Ignatius Oki Dewabrata; Sendi Gusnandar Arnan; Bunga Indah Bayunitri; Yogo Heru Prayitno; Remon Gunanta
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 11, No 1: January 2023
Publisher : IKIP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/j-ps.v11i1.6686

Abstract

This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relationship between export values and exchange rates. So it can be concluded that if the exchange rate depreciates against foreign currencies, the export value will increase because Indonesia's export commodities compete in international markets, but on the contrary, it will reduce. In addition, based on observations and causality analysis from the results of data processing, it shows that there has been a one-way relationship between the exchange rate and the export value, meaning that the exchange rate will affect the export value but will, on the contrary, affect the export value. According to the results of the Granger Causality Test, the export value has no effect on the exchange rate.
Pengaruh Akuntabilitas Auditor, Spesialisasi Auditor Di Bidang Industri Klien, Dan Karakteristik Personal Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Daerah Kota Bandung) R. Wedi Rusmawan Kusumah; Sendi Gusnandar Arnan; Bachtiar Asikin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3743

Abstract

Penelitian ini menguji dan mengetahui pengaruh Akuntabilitas Auditor Spesialisasi auditor di bidang industri klien, dan karakteristik personal terhadap kualitas audit . Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dan analisis statistik. Populasi dalam penelitian ini adalah seluruh auditor pada KAP di Kota Bandung yang berjumlah 38 orang. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Sumber data adalah data primer yang dikumpulkan dengan menyebarkan kuesioner kepada seluruh responden. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan korelasi ganda dengan bantuan software SmartPLS; setelah semua data dalam penelitian ini terkumpul, selanjutnya dilakukan analisis data yang terdiri dari analisis statistik deskriptif, uji model pengukuran, atau model luar yang terdiri atas (validitas konvergen, validitas diskriminan, reliabilitas komposit) dan uji model struktural atau model dalam (inner model). dievaluasi menggunakan R-square untuk konstruk dependen dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Akuntabilitas Auditor Spesialisasi auditor di bidang industri klien, dan karakteristik personal masing-masing berpengaruh terhadap kualitas audit.
Pengaruh Struktur Modal, Harga Komoditas, Dan Harga Saham Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Bachtiar Asikin; Wedi Rusmawan Kusumah; Sendi Gusnandar Arnan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8248

Abstract

This study aims to analyze the Effect of Capital Structure, Commodity Prices, and Stock Prices on Company Financial Performance (Empirical Study on Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). This study uses a quantitative descriptive approach using secondary data obtained from the company's published financial statements. The research population was conducted at oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018-2022. Based on purposive sampling, a sample of 6 companies was obtained. The results showed that capital structure and commodity prices affect the company's financial performance. While stock prices have no effect on the financial performance of oil palm plantation companies. This study provides further understanding of the factors that can affect the financial performance of oil palm plantation companies in Indonesia. The results of this study can be used as a reference for companies in making decisions related to capital structure, commodity prices, and stock prices. Keywords: Capital Structure, Commodity Price, Stock Price, Corporate Financial Performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN TRANSPORTASI Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, R. Roosaleh; Prayitno, Yogo Heru
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 1 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i1.44506

Abstract

Financial performance or profitability is very critical for a company. The financial performance can support management in making decisions. The better the financial performance, the higher the company value. This research aimed to determine the influence of corporate social responsibility and leverage on company performance. The method used in this research was a descriptive method using a quantitative approach. The sample selection applied in this research was a non-probability sampling technique using a purposive sampling method. The data analysis technique adopted the Multiple Linear Regression equation. Based on the research results, Corporate Social Responsibility has no effect on company performance. Transportation companies are encouraged to put more effort into implementing Corporate Social Responsibility in order to increase company value. Meanwhile, leverage for transportation companies is an important factor in improving company performance.
Co-Authors Asikin, Bachtiar Bachtiar Asikin Bayunitri, Bunga Indah Brata, Ignatius Oki Dewa Bunga Indah Bayunitri Bunga Indah Bayunitri Chandra Kurnia Deana Puspita Sari Dewa Brata, Ignatius Oki Dini Arwati, Dini Herawati, Shinta Dewi Heru, Yogo Ignatius Oki Dewa Brata Ignatius Oki Dewabrata Ikram, Syafrizal Jaafar Sidik, Morni Hayati Kusumah, R. Wedi Rusmawan Laksono T.Y., Roosaleh Laksono, R. Roosaleh Laksono, Roosaleh Laksono, T.Y., R. Roosaleh Mudzakar, M. Kohar Muhammad Ali MUHAMMAD ALI Mutiara Nur Insani R. Ferry Mulyawan R. Wedi Rusmawan Kusumah Remon Gunanta Rima Rachmawati Roespinoedji, Djoko Rozan Muhammad Daffa Saska Salsadilla Kurniawan Suryana Suryana Suryana Suryana Suryana Wedi Rusmawan Kusumah Yogo Heru Prayitno Yogo Heru Prayitno Yogo Heru Prayitno