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All Journal Jurnal Maps (Manajemen Perbankan Syariah) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Dan Akuntansi Medan Accounting Research Journal Journal of Social Work and Science Education
Waruwu, Fotuho
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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PENGEMBANGAN KARIR DAN IKLIM ORGANISASI TERHADAP KOMITMEN KARYAWAN (STUDI KASUS PADA BANK DAERAH SYARIAH) Waruwu, Fotuho; Pringgabayu, Dematria
Jurnal Maps (Manajemen Perbankan Syariah) Vol 3, No 2 (2020)
Publisher : STIBANKS Al Ma'soem Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32483/maps.v3i2.38

Abstract

Human Resources (HR) is a very important part in PT Bank Daerah Syariah, so that it is expected that there is an ideal and sufficient working period to optimize employee careers and increase employee commitment to the company, considering the products produced by the company are products used to facilitate the state apparatus work system and service to the wider community.This study aims to determine the effect of variable Career Development and Organizational Climate on the commitment of Employees in PT Bank Daerah Syariah. The method used in this study is a research mix method, which is a step of research by combining two forms of approach in research that is quantitative and qualitative. The population in this study were all employees in the Bank Daerah Syariah (BDS) as many as 53 employeesThe results showed that the career development variable (X1) and also the Organizational Climate (X2) had a positive and significant effect on the variable Employee Commitment (Y). The conclusion of the research shows that to increase the commitment of employees in PT Bank Daerah Syariah, the company needs to improve the existing career development system and maintain the organizational climate so that it remains conducive for all employees. 
THE ART OF VIRTUAL LEADERSHIP : INSIGHTS FROM A LITERATURE REVIEW Pringgabayu, Dematria; Waruwu, Fotuho; Sobandi, A; Disman, Disman
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3273

Abstract

As the world becomes increasingly digital, virtual leadership is becoming more and more prevalent. The ability to lead teams and organizations from a remote location is a skill that is in high demand. But what does it take to be a successful virtual leader? A recent systematic literature review delves into the art of virtual leadership and reveals some key insights. In this review, researchers analyzed various studies on virtual leadership and identified common themes and best practices. From communication strategies to technology tools, the review provides a comprehensive guide for those looking to lead teams in a virtual environment. Whether you're a seasoned virtual leader or just starting to navigate the world of remote work, the insights from this review are sure to be valuable. So, let's dive in and explore the art of virtual leadership together
IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG Mulyana, Asep; Waruwu, Fotuho; Rahmawati, Mia
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.732

Abstract

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants
ANALISIS PERENCANAAN PERPAJAKAN DAN BEBAN PAJAK TANGGUHAN BERDAMPAK TERHADAP MANAJEMEN LABA Rizki, Nonon Dheriana; Mulyana, Asep; Sutrisna, Wawan Asad; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5541

Abstract

This study aims to influence tax planning and deferred tax expenses on earnings management in banking companies listed on the Indonesian stock exchange in the 2018-2022 period. the focus of this research is focused on the factors that influence earnings management, with the variables considered are tax planning and deferred tax expense. The research method used is quantitative and regression analysis, using financial report data from banking companies listed on the Indonesian stock exchange for the 2018-2022 period. Data is analyzed for the last five years period. The results of the analysis show that tax planning and deferred tax expenses have a simultaneous effect on earnings management Keywords: Profit Management ,Tax Planning, Tax Burde
PENGARUH DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BIRO ADMINISTRASI PIMPINAN ( BIRO ADPIM) SEKRETARIS DAERAH PROVINSI JAWA BARAT Munawar, Hendrik sudria; Mulyana, Asep; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5542

Abstract

Abstrak Dalam penelitian ini terdapat dua variabel yaitu variabel X (Disiplin Kerja) dan Variabel Y (Kinerja Karyawan). Tujuan dari penelitian ini adalah mengetahui dan menganalisis mengenai disiplin kerja pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat Dan kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat. Metode penelitian yang digunakan adalah metode deskriptif analisis untuk membahas identifikasi masalah bagaimana disiplin kerja pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat dan bagaimana kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat. Verifikatif analisis untuk membahas untuk membahas identifikasi masalah seberapa besar masalah pengaruh disiplin kerja terhadap kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat. Sedangkan data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui observasi, wawancara, angket (kuesioner) dan kepustakaan. Hipotesis dari penelitian ini adalah pengaruh disiplin kerja terhadap kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat Untuk mengukur besarnya pengaruh variabel tersebut digunakan regresi linier sederhana dan koefisien determinasi dengan bantuan program aplikasi komputer IBM SPSS 25. Kata Kunci : Disiplin, Kinerja.
FINANCIAL PERFORMANCE ANALYSIS OF INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Susilawati, Endang; Mulyana, Asep; Waruwu, Fotuho; Rizki, Vini
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5543

Abstract

By using the Early Warning System ratio, this study aims to determine the financial performance of insurance companies listed on the Indonesia Stock Exchange from 2019-2023. For this study, purposive sampling technique was used, and the data analysis used was descriptive analysis. In this study, the ratio used is the fund adequacy ratio, which consists of the level of adequacy of funds ratio, incurred loss ratio, liabilities to liquid assets, and retention ratio. The results of the study show that insurance companies have had good financial performance, although when viewed from the retention ratio itself, they have poor financial performance. Keywords: Analisys Financial Performance, Early Warning System.
ANALISIS IMPLEMENTASI KEBIJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Mulyana, Asep; Heryanto, Toto; Phety, Debora Tri Oktarina; sudria, Hendrik; Waruwu, Fotuho
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5545

Abstract

Kebijakan Dana BOS di latar belakangi oleh kenaikan harga BBM yang mengakibatkan turunya daya beli masyarakat yang berdampak negatif terhadap akses masyarakat dalam pendidikan dasar sembilan tahun sesuai UU No. 20 Tahun 2003 Tentang Sistem Pendidikan Nasional mengamanatkan bahwa “setiap warga Negara mempunyai hak yang sama untuk memperoleh pendidikan yang bermutu dan pemerintah wajib memberikan layanaan dan kemudahaan serta menjamin terselenggarannya pendidikan yang bermutu bagi setiap warga Negara tanpa diskriminasi.” dalam penggunaan, pengelolaan dan mengimplementasi kebijakan Dana BOS ini dikelola oleh sekolah secara mandiri dan harus dilakukan secara tertib administrasi, transparan dan akuntabilitas yang harus dilaksanakan oleh sekolah. Besaran Dana BOS yang didapatkan oleh sekolah berdasarkan jumlah siswa disekolah
ANALISIS PERENCANAAN PERPAJAKAN DAN BEBAN PAJAK TANGGUHAN BERDAMPAK TERHADAP MANAJEMEN LABA Rizki, Nonon Dheriana; Mulyana, Asep; Sutrisna, Wawan Asad; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5541

Abstract

This study aims to influence tax planning and deferred tax expenses on earnings management in banking companies listed on the Indonesian stock exchange in the 2018-2022 period. the focus of this research is focused on the factors that influence earnings management, with the variables considered are tax planning and deferred tax expense. The research method used is quantitative and regression analysis, using financial report data from banking companies listed on the Indonesian stock exchange for the 2018-2022 period. Data is analyzed for the last five years period. The results of the analysis show that tax planning and deferred tax expenses have a simultaneous effect on earnings management Keywords: Profit Management ,Tax Planning, Tax Burde
PENGARUH DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BIRO ADMINISTRASI PIMPINAN ( BIRO ADPIM) SEKRETARIS DAERAH PROVINSI JAWA BARAT Munawar, Hendrik sudria; Mulyana, Asep; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5542

Abstract

Abstrak Dalam penelitian ini terdapat dua variabel yaitu variabel X (Disiplin Kerja) dan Variabel Y (Kinerja Karyawan). Tujuan dari penelitian ini adalah mengetahui dan menganalisis mengenai disiplin kerja pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat Dan kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat. Metode penelitian yang digunakan adalah metode deskriptif analisis untuk membahas identifikasi masalah bagaimana disiplin kerja pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat dan bagaimana kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat. Verifikatif analisis untuk membahas untuk membahas identifikasi masalah seberapa besar masalah pengaruh disiplin kerja terhadap kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat. Sedangkan data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui observasi, wawancara, angket (kuesioner) dan kepustakaan. Hipotesis dari penelitian ini adalah pengaruh disiplin kerja terhadap kinerja karyawan pada Biro Administrasi Pimpinan( Biro Adpim) Sekretaris Daerah Provinsi Jawa Barat Untuk mengukur besarnya pengaruh variabel tersebut digunakan regresi linier sederhana dan koefisien determinasi dengan bantuan program aplikasi komputer IBM SPSS 25. Kata Kunci : Disiplin, Kinerja.
FINANCIAL PERFORMANCE ANALYSIS OF INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Susilawati, Endang; Mulyana, Asep; Waruwu, Fotuho; Rizki, Vini
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5543

Abstract

By using the Early Warning System ratio, this study aims to determine the financial performance of insurance companies listed on the Indonesia Stock Exchange from 2019-2023. For this study, purposive sampling technique was used, and the data analysis used was descriptive analysis. In this study, the ratio used is the fund adequacy ratio, which consists of the level of adequacy of funds ratio, incurred loss ratio, liabilities to liquid assets, and retention ratio. The results of the study show that insurance companies have had good financial performance, although when viewed from the retention ratio itself, they have poor financial performance. Keywords: Analisys Financial Performance, Early Warning System.
Co-Authors Ade Sobandi, Ade Asep Mulyana Asri, Yoana Nurul Dematria Pringgabayu Disman, Disman Endang Susilawati H Ali, Abdullah Heryanto, Toto Kusumah, Raden Minda Maman Suherman Munawar, Hendrik sudria Phety, Debora Tri Oktarina Pratondo, Katon Rahmawati, Mia Rizki, Nonon Dheriana Rizki, Vini sudria, Hendrik Sutrisna, Wawan Asad Vini Rizqi, Vini Zaid, Zaid