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All Journal Monex: Journal of Accounting Research BALANCE Jurnal Akuntansi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Manajemen Agribisnis dan Agroindustri Jurnal Multidisiplin West Science Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Journal Of Humanities Community Empowerment Jurnal Salingka Nagari Jurnal Pengabdian Masyarakat Manage
Aspirandi, Rendy Mirwan
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KETIKA KOMPENSASI MANAJEMEN BERPERAN DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI Aspirandi, Rendy Mirwan
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.957 KB) | DOI: 10.32528/jiai.v2i2.1439

Abstract

Abstract: This study examines the effect of management compensation on firm value. In addition, this study also examines the role of mediation of financial performance on the effect of management compensation on firm value. Analytical technique using PLS (Partial Least Square). The research population is a manufacturing sector company listed on the Indonesia Stock Exchange in 2010-2014. The results show some findings. First, an increase in management compensation will also increase the firm value. Second, financial performance acts as a mediator of the influence of management compensation on firm value. The type of mediation of financial performance is partial mediation.Keywords: Management Compensation, Financial Performance, and Firm Value
Credit Sales Accounting System at PT Bernady Sukses Grup Firda, Alverina; Susbiyani, Arik; Aspirandi, Rendy Mirwan; Cahyono, Dwi
Journal Of Humanities Community Empowerment Vol. 1 No. 4 (2023): Journal of Humanities Community Empowerment
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jhce.v1i4.1465

Abstract

Sales are the company's main activity, which can be done with cash or credit payments. Credit salels arel morel popular with customelrs, with creldit salels madel by companiels thely can increlasel thel salels graph in a celrtain pelriod. Salels on creldit also givel risel to relcelivablels and thelrel is a risk of uncollelctiblel relcelivablels or bad creldit, this can bel ovelrcomel by having an adelquatel creldit salels accounting systelm that functions to relcord, relport on company conditions and crelatel relliablel relports so that problelms can bel relsolveld, as welll as improving intelrnal control. elxisting in thel company. Thel purposel of this research is to find out thel actual conditions relgarding thel creldit salels systelms and proceldurels implelmelnteld at PT Belrnady Suksels Group, thel systelmatics useld includel rellateld functions, documelnts, relcords and proceldurels that form thel systelm. From thel implelmelntation, thel elffelctivelnelss of creldit salels systelms and proceldurels will bel asselsseld.  
REKONSTRUKSI PENYUSUNAN LAPORAN KEUANGAN BERBASIS TEKNOLOGI PADA BUMDES AMANAH TEMPUREJO Wulandari, Devi; Yuliarti, Norita Citra; Aspirandi, Rendy Mirwan
Growth Vol 21 No 1 (2023): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v21i1.2783

Abstract

Village Owned Enterprises (BUMDes) are business entities established and managed by villages together with local communities to manage village assets, explore village potential and make villages develop for the welfare of village communities, in recording BUMDes financial reports still use a manual system so it is less effective and efficient . Along with the times, the recording of financial statements utilizes technology in the form of the MYOB application which can facilitate the recording of financial reports based on SAK ETAP. The MYOB application is an application from Sage Group products and is a bookkeeping application that functions to make it easier for HR to keep financial records and is the application that has the largest number of users in the world after Quickbooks. Using software will make work more effective and efficient. However, when using this software, the user must be careful and understand because if a slight error occurs, the data processing will repeat from the beginning.
ANALISIS PENERAPAN ISAK NOMER 35 PADA YAYASAN JEMBER BERBAGI BERKAH BERSAMA Wisnu, Ganes Arighi; aspirandi, rendy mirwan; Fiel Afroh, Ibna Kamelia
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6547

Abstract

This study aims to find out how the presentation of financial reports at the Jember Sharing Berkah Bersama Foundation is in accordance with the concept of ISAK No. 35 and to find out the benefits of financial reports that have used ISAK No. 35 for the Jember Sharing Blessings Together Foundation. The types of data used are primary data and secondary data. Data collection techniques were carried out using interviews and documentation techniques. The data analysis method used is descriptive qualitative. The results of the research on the financial statements of the Jember Sharing Berkah Bersama Foundation are not in accordance with the perspective of ISAK No. 35, reporting is only limited to recording cash in and cash out. As with the evidence and interviews conducted by researchers with the Jember Berbagi Berkah Bersama Foundation, the Jember Berbagi Berkah Bersama Foundation has not implemented or made financial reports in accordance with this concept, so researchers implemented these financial reports
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS DAN AUDIT FEE PADA AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Lestari, Yulia Dwi; Susbiyani, Arik; Aspirandi, Rendy Mirwan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i2.3116

Abstract

Penelitian ini bertujuan untuk menguji reputasi auditor sebagai pemoderasi pengaruh financial distress, audit fee pada auditor switching (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2019 – 2021). Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik pengambilan data dengan pertimbangan tertentu (purposive sampling) yakni perusahaan Manufaktur yang terdaftar di BEI tahun 2019 – 2021 jumalh perusahaan manufaktur yang terdaftar di BEI sebanyak 169 perusahaan dan diperoleh sampel penelitian sejumlah 30 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi berganda. Uji hipotesis yang digunakan adalah uji t, uji Koefisien Determasi (R2) dan uji F. Hasil penelitian menunjukkan bahwa Financial Distress berpengaruh positif terhadap Auditor Switching. Audit Fee berpengaruh negatif terhadap Auditor Switching. Reputasi auditor memperlemah pengaruh financial distress terhadap Auditor Switching. Reputasi auditor memperkuat pengaruh Audit Fee dapat memoderasi pengaruh financial distress pada auditor switching.
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Analisis Pencatatan Persediaan Barang Dagang Metode FIFO Berdasarkan PSAK No.14 pada PT. Sentrum Bangkit Sentosa Faizal, Ahmad; Aspirandi, Rendy Mirwan; Zulkarnnaeni, Achmad Syahfrudin
Jurnal Manajemen Agribisnis dan Agroindustri Vol. 2 No. 2 (2022): December
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jmaa.v2i2.65

Abstract

Persediaan adalah aset yang dimiliki oleh perusahaan yang tersedia untuk dijual atau barang yang akandigunakan dalam produksi produk perusahaan. Dengan persediaan, perusahaan dapat mempertahankan keberlanjutan. Perusahaan sering mengalami masalah dalam pencatatan dan penilaian persediaan diri. Tujuan dilakukannya observasi pada PT. SENTRUM BANGKIT SENTOSA untuk menganalisis apakah penilaian pencatatan metode sistem persediaan PT. SENTRUM BANGKIT SENTOSA sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 14 tentang persediaan. Jenis penelitian adalah riset deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa catatan persediaan perusahaan menggunakan sistem penilaian dan pencatatan menggunakan metode FIFO (First-in first out). Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan bahwa pencatatan akuntansi persediaan barang dagangan telah sesuai dengan PSAK 14 tentang persediaan.
Pengaruh Promosi, Program dan Kemudahan Investasi Emas Berbasis Mobile Banking terhadap Peningkatan Laba Bank Syariah Indonesia Yuwanda, Subhan Arief; Zulkarnnaeni, Achmad Syahfrudin; Aspirandi, Rendy Mirwan
Jurnal Salingka Nagari Vol 4 No 1 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i1.235

Abstract

The aim of the research is to test the effect of promotions, programs and ease of investing in gold, by utilizing technology mobile banking towards increasing profits at the Indonesian sharia bank KCP Lumajang. This research method uses a quantitative approach. The research sample consisted of 40 employees of Bank Syariah Indonesia KCP Lumajang, using techniques Probability Sampling using method saturated sampling. Analysis of research data using Multiple Regression Analysis and Moderated Regression Analysis (MRA) with software SPSS 25. The research results show that gold investment promotion, gold investment programs, and ease of gold investment have a significant effect on increasing profits at Bank Syariah Indonesia KCP Lumajang. Apart from that, the use of technology mobile banking Act as a director, which strengthens the influence of these three variables on increasing profits. This indicates that digitalization of sharia banking services can increase the effectiveness of gold investment strategies, thereby having a positive impact on bank profitability. Optimization mobile banking, increasing financial literacy, and data-based marketing strategies can increase customer loyalty. Further research, the role of fintech and blockchain technology in Islamic bank gold investment.
Analysis Affecting the Occurrence of Fraud in the Government Sector: Study at the Situbondo Regency Regent's Office Agung, Amin; Aspirandi, Rendy Mirwan; Halim, Moh
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2019

Abstract

Tujuan penelitian ini adalah untuk menemukan dan menganalisis variabel yang mempengaruhi ekstortion di lingkungan pemerintahan. Penelitian ini melibatkan karyawan dari Badan Pengelolaan Keuangan dan Aset Daerah (BKAD) Kabupaten Situbondo. Berdasarkan metode pemeriksaan purposive, total sampel penelitian adalah 60 responden. Pengumpulan information dilakukan dengan menyebarkan kuesioner dan hasil kuesioner diterima kembali untuk diolah. Dengan menggunakan metode analisis regresi direct berganda. Information dianalisis dengan menggunakan program SPSSversi 20.0. Menurut hasil penelitian, uji t menunjukkan bahwa perilaku tidak etis tidak memiliki pengaruh yang signifikan terhadap penipuan di sektor pemerintahan; uji F menunjukkan bahwa perilaku tidak etis, sistem pengendalian internal, dan kesesuaian kompensasi tidak memiliki pengaruh yang signifikan terhadap penipuan di sektor pemerintahan.  
Co-Authors Afroh, Ibna Kamelia Fiel agung, amin Ahmad Faizal Anggraeni, Novi Ari Sita Nastiti Devi Wulandari Dewi, Nindi Kumala DWI CAHYONO Eko Budi Satoto Endah Supeni, Retno Fiel Afroh, Ibna Kamelia Firda, Alverina Halim, Moh Holifah, Nur Ika Sari, Maheni Lestari, Yulia Dwi Moh. Halim Nastiti , Ari Sita Norita Citra Yuliarti, Norita Citra Nuha, Gardina Aulin Oktaviyanti, Faradina Dwi Riyanto Setiawan Suharsono SAFITRI, NABILA Sahida, Ayunda Septia Wulandari Santoso, Dimas Rizki Dwi Septianingrum, Leny Setiawan, Riyanto Suharto, Akhmad Susbiyani, Arik Thamrin, Mohammad Tri Saputra, Fadilah Fahmil Wisnu, Ganes Arighi Wulandari, Dwi Agustin Yuwanda, Subhan Arief Zulkarnnaeni, Achmad Syahfrudin