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All Journal Monex: Journal of Accounting Research Jurnal AKSI (Akuntansi dan Sistem Informasi) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) DEDIKASI PKM Jurnal Inspirasi Binsis dan Manajemen Indonesian Journal of Applied Accounting and Finance PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Suhasto, RB. Iwan Noor
Politeknik Negeri Madiun
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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RGEC Analysis in Assessing The Health of Bank Before and During The Covid-19 Pandemic Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.428

Abstract

This study aims to assess the financial performance of state-owned banks consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Savings State (BTN), Bank Mandiri. This research is a research using a quantitative approach. The object of this research is a state-owned bank listed on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used is through the documentation method. The data source used is secondary from the annual financial statements obtained through the official website of the Indonesia Stock Exchange. The analysis technique uses the calculation of the RGEC method. The results of this study are expected to be able to show how the condition of the soundness level of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period through the RGEC method is carried out. This analysis is also expected to be used as a reference for state-owned banks in assessing the soundness of banks. Aspects of the Risk Profile of state-owned banks during the 2018-2021 period are in a quite healthy with an average NPL value of 3.05%, 1.48%, 2.75%, and 3.75%, respectively. Then the average IRR values are 110.2%, 305.8%, 110.6%, and 112.8%, respectively. And lastly, the average LDR values were 89.71%, 82.49%, 105.11%, and 92.30%. The GCG aspects of state-owned banks during the 2018-2021 period are 2,2,1, and 2, so that in general they are said to be good. Aspects of BUMN bank earnings during 2018-2021 are in a healthy condition with average ROA values of 1.72%, 2.78%, 1.23%, and 0.72%, respectively. And the average NIM scores are 5.12%, 8.59%, 4.54%, and 3.86%, respectively. The capital aspect during 2018-2021 is in a healthy condition with the average CAR values of 18.69%, 22.41%, 20.46%, and 18.50%, respectively.
MANAGEMENT OF VILLAGE FUND ALLOCATION FROM APBN AND ITS IMPACT ON VILLAGE ECONOMIC GROWTH IN INDONESIAN TERRITORY Sugiharto Sugiharto; RB Iwan Noor Suhasto
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2845

Abstract

So far, development in the village can be said to be underestimated or carried out half-heartedly by the central government as well as by the regional government. This can be seen by the lack of expertise and competence of Human Resources (HR), the less optimal management of natural resources and the lack of value-added economic resources as well as access to infrastructure that is mediocre. This study aims to examine how the level of economic growth in villages in Indonesia after receiving allocation funds from the State Revenue and Expenditure Budget (APBN), where each village receives approximately 1.3 billion funds from the state. This research was conducted by involving the village community based on sampling which was tested by researchers regarding the village funds provided by the state have a significant impact or not on the economic growth of villages in the territory of Indonesia.
The Role of Tax Consultants Against Taxpayers in Indonesia To Be Aware of Paying Tax Sugiharto; Iwan Suhasto; Koerniawan Wibawa; Mashitoh
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.581

Abstract

To find out the level of awareness of taxpayers in paying taxes and analyze the role of tax consultants on awareness of taxpayers towards fulfilling the obligation to pay taxes. Quantitative research methods with data analysis techniques are descriptive and quantitative. The analysis model used is multiple regression analysis, processed using the SPSS version 17 application. The variables of awareness of paying taxes, tax regulations, and tax fund misappropriation do not affect the tax consultant. The presence of a tax consultant cannot guarantee that taxpayers are aware of their tax obligations. Meanwhile, the variable understanding of taxation, potential tax objects, and tax benefits influences tax consultants. Tax consultants provide understanding to taxpayers to know and understand tax regulations such as the amount of tax payable, the maximum tax deposit limit, and the maximum tax reporting limit.
PENGELOLAAN ALOKASI DANA DESA DARI APBN DAN DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI DESA DI WILAYAH INDONESIA Sugiharto Sugiharto; RB. Iwan Noor Suhasto; Shinta Noor Anggraeny
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.5097

Abstract

Kurang optimalnya pengelolaan sumber daya alam (SDA) dan sedikitnya Nilai tambah sumber daya ekonomi (SDE) serta akses infrastruktur yang sekedarnya. Penelitian ini bertujuan untuk menguji bagaimana tingkat pertumbuhan ekonomi di desa wilayah Indonesia setelah mendapat dana alokasi dari Anggaran Pendapatan Belanja Negara (APBN) yang mana masing masing desa kurang lebih mendapat dana dari negara. Penelitian ini dilakukan dengan melibatkan masyarakat desa berdasarkan sampling yang di uji oleh peneliti tentang dana desa dengan mengambil sampel sebanyak 100 responden. Sebagai alat analisanya, penelitian ini menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesempatan kerja, urbanisasi dan transparandi mempengaruhi pertumbuhan ekonomi desa.
Implementasi Manajemen Keuangan Rumah Tangga Warga Desa Kedungguwo Kecamatan Sukomoro Kabupaten Magetan Kirowati, Dewi; Suhasto, RB Iwan Noor; Anggraey, Shinta Noor; Amir, Vaisal; Kumalawati, Lely; Khasanah, Alif Fidyah Noor
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 9 No 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v9i1.929

Abstract

Kebutuhan dalam hidup manusia ada dua yaitu kebutuhan primer dan sekunder, untuk itu uang mempunyai peran penting dalam memenuhi kebutuhan. Orang yang belum berumah tangga dan sudah berumah tangga dalam penggunaan keuangan berbeda. Banyak faktor yang mempengaruhi keuangan rumah tangga. Mulai dari kebutuhan wajib yang harus dipenuhi hingga keinginan atau konsumsi yang bersifat tambahan atau hiburan. Masalah keuangan dalam rumah tangga bisa terjadi Tidak Bisa Mengelola Keuangan. Salah satu penyebab munculnya masalah finansial adalah buruknya pengelolaan keuangan, tidak disiplin dalam menabung, gaya hidup yang tak sesuai pendapatan, dan mudah tertarik dengan membeli barang secara angsuran. Hal ini bisa menyebabkan konflik emosional, stres, dan ketegangan dalam hubungan keluarga. Permasalahan tersebut timbul karena berumah tangga belum melaksanakan manajemen keuangan dalam rumah tangga
Penyuluhan Penyusunan Laporan Keuangan Pada Kelompok UMKM Desa Kanung Kecamatan Sawahan Kabupaten Madiun Suhasto, RB. Iwan Noor; Prasaja, Mukti; Cahyaningdyah, Permatasari; Rahmawati, Ulfa; Subekti, Gemelthree Ardiatus; Wibawa, Koerniawan Dwi
DEDIKASI PKM Vol. 5 No. 1 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v5i1.36662

Abstract

Peran UMKM sangat besar untuk pertumbuhan perekonomian Indonesia, yang memiliki presentase dengan jumlah terbesar dari keseluruhan unit usaha. Pemerintah telah membuat regulasi tentang pentingnya laporan keuangan pada UMKM dengan dikeluarkannya Standar Akuntansi Keuangan (SAK) EMKM. Namun berkembangnya UMKM di Indonesia tidak disertai pemahaman mengenai pengeloaan keuangan pada oleh pelaku UMKM agar usaha yang dijalankan dapat bertahan dan berkembang. Terdapat permasalahan yang ditemukan pada UMKM di Desa Kanung Kecamatan Sawahan Kabupaten Madiun yaitu tidak ada pencatatan transaksi keuangan dan pelaporan keuangan. Kegiatan yang diselenggarakan berupa penyuluhan laporan keuangan untuk UMKM, dilakukan dalam tiga tahap, yaitu persiapan, pelaksanaan, dan evaluasi. Kegiatan PkM ini memberikan manfaat yaitu: 1) memberikan informasi kepada pelaku UMKM tentang manfaat mencatat transaksi atas kegiatan usaha; 2) pelaku UMKM dapat memisahkan antara pengeluaran usaha dengan pengeluaran rumah tangga; 3) memberikan pemahaman tentang perhitungan laporan keuangan sederhana. Dampak dari kegiatan PkM ini adalah para pelaku UMKM di Desa Kanung lebih memahami pentingnya pembuatan laporan keuangan sederhana untuk bisnisnya dan memahami komponen apa saja yang perlu diperhitungkan dalam menghitung dan menyajikan laba atas bisnisnya.
Pengaruh Profitabilitas, Arus Kas, Leverage, dan Nilai Tambah Pasar terhadap Harga Saham pada Perusahaan Sektor Asuransi di Bursa Efek Indonesia Putri Prastikasari, Intan; Suhasto, RB Iwan Noor; Anggraeny, Shinta Noor
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15202

Abstract

This study aims to analyze the effect of profitability, cash flow, leverage, and market value added on stock prices of insurance companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using panel data regression. The population and sample consist of insurance companies listed on the IDX during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in 12 companies based on the availability of financial reports and annual stock price data. The data used are secondary data analyzed with EViews 13 software. The results show that profitability and cash flow significantly affect stock prices, while leverage and market value added have no significant effect. These findings suggest that investors tend to focus on financial indicators that directly reflect company performance, such as profit and cash flow, as they signal a company’s ability to generate returns and sustain operations. Conversely, high leverage is often associated with greater financial risk, and market value added receives less investor attention due to its long-term nature and limited relevance to short-term performance.
Co-Authors Abdullah, La Ode Amir, Vaisal Anggraeny, Shinta Noor Anggraey, Shinta Noor Cahyaningdyah, Permatasari Christanti, Yana Dwi Fikria, Ainun Halleina Rejeki Putri Hartono Hamim Tohari Khasanah, Alif Fidyah Noor Kirowati, Dewi Koerniawan Wibawa Lely Kumalawati Lestariningsih, Tri Mashitoh Nita Kumalasari Nova Widodo Pandowo, Hedi Prasaja, Mukti - Putri Prastikasari, Intan Rahmawati, Ulfa Rosyida Nurul Anwar Shinta Anggraeny Subekti, Gemelthree Ardiatus Sugiharto Sugiharto, Sugiharto Sundaru Wibowo Vaisal Amir Wibawa, Koerniawan Dwi Wibowo, Sundaru Guntur Widodo, Nova Maulud Yana Dwi Christianti Yana Dwi Christianti