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Internal Determinants Affecting the Timeliness of Financial Reporting in IDX Rifqi Dwi Mahendra; Suryana; Yayat Supriyatna; Leni Yuliyanti ‬‬‬‬‬‬‬‬‬‬‬
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4440

Abstract

Timeliness in financial reporting is crucial for investors and stakeholders in making informed decisions. However, variations in financial performance may impact reporting timeliness. This study examines the effect of profitability, leverage, and company size on the timeliness of financial reporting in companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach with verificative methods was employed, source of secondary data from annual financial reports. The results revealed that profitability has a positive effect on the timeliness of financial reporting, while leverage and company size have no significant effect. These results indicate that financially successful companies tend to submit reports more promptly, whereas leverage and size do not play a determining role in reporting timeliness. The results of this study reinforce notion that sound financial condition encourages corporate compliance with reporting deadlines. On the other hand, companies with high leverage or larger size do not always experience delays in reporting, indicating that other factors may be more influential.
PEMANFAATAN PROGRAM APLIKASI ACCURATE UNTUK ANALISIS LAPORAN KEUANGAN PADA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Syafrizal Ikram; Suryana; Sendi Gusnandar Arnan
Jurnal AKAL: Abdimas dan Kearifan Lokal Vol. 6 No. 2 (2025): Jurnal AKAL : Abdimas dan Kearifan Lokal
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/akal.v6i2.22753

Abstract

Koperasi syariah berbasis masjid di Kota Bandung semakin berkembang, namun menghadapi kendala utama dalam pemahaman laporan keuangan untuk menilai kondisi keuangan koperasi. Rendahnya kemampuan pengurus dalam menganalisis laporan keuangan, terbatasnya sumber daya manusia dengan latar belakang akuntansi dan keuangan syariah, serta minimnya pemahaman terkait akuntansi digital, khususnya penggunaan aplikasi Accurate, dapat memengaruhi keberlanjutan koperasi. Kegiatan pengabdian kepada masyarakat (abdimas) ini bertujuan melatih pengurus koperasi syariah berbasis masjid di Kota Bandung dalam memanfaatkan aplikasi Accurate untuk analisis laporan keuangan. Accurate merupakan perangkat lunak yang dikembangkan untuk memudahkan pencatatan dan analisis laporan keuangan sesuai standar PSAK, serta dapat digunakan oleh berbagai jenis usaha, dari UMKM hingga perusahaan besar. Program ini dilaksanakan oleh dosen Program Studi S1 Akuntansi Universitas Widyatama bekerja sama dengan bidang Ekonomi MUI Kota Bandung dan Pusat Koperasi Masjid (Puskopma). Metode pelaksanaan meliputi tiga tahap, yaitu persiapan, pelatihan, serta evaluasi dan pelaporan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan, pemahaman, dan keterampilan pengurus koperasi terkait penggunaan Accurate, serta respon positif terhadap pelaksanaan abdimas ini.
A quantitative study: Can information system strategy boost performance in private higher education? Munawar, Asep; Suryana; Disman; Hendrayati, Heny
Indonesian Research Journal in Education |IRJE| Vol. 9 No. 02 (2025): IRJE |Indonesian Research Journal in Education
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v9i02.44507

Abstract

This research aims to examine the influence of Information Systems Strategy (ISS) and Digital Transformation (DT) on the performance of private universities amidst theoretical findings suggesting that ISS and DT are influenced by internal factors Management Capability (MC) and external factors Government Business Support (GBS). A quantitative approach survey technique was used with the involvement of 92 private universities in the LLDIKTI Region IV West Java and Banten participating as research samples. The test method adopts the partial least square (PLS) structural equation modeling (SEM) model. The results showed that there is a positive significance of management capability on university performance-both directly and through information systems strategy and digital transformation. This finding emphasizes that capable management can project the formulation and formulate and organize the implementation of an effective information technology strategy, as well as drive a strategy, as well as drive an appropriate digital transformation process.
Industri kreatif unggul melalui strategi inovasi dan pentahelix collaboration: langkah pemulihan bisnis di covid19 Aryanti, Asti Nur; Rahmi, Palupi Permata; Suryana; Hendrayati, Heny; Rahayu, Agus
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 1 (2023): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i1.2469

Abstract

Artikel ini bertujuan untuk membuat kerangka pemetaan strategi inovasi dan pemetaan peranan stakeholder dalam pentahelix collaboration. Metode penelitian yang digunakan adalah metode kualitatif dengan analisis deskriptif. Pengambilan data dilakukan melalui in depth interview kepada pelaku bisnis di industri kreatif unggulan dan melalui studi pustaka. Hasil penelitian menunjukan bahwa dalam hal strategi pemasaran inovasi dalam pemahaman teknik promosi melalui media online masih lemah sehingga sangat bergantung kepada pemasaran secara offline di toko/gerai. Selain itu, pelaku usaha tidak melakukan riset awal sebelum melakukan inovasi produk sehingga produk yang dipasarkan belum tentu diterima konsumen. Strategi inovasi organisasi di industri ini juga belum optimal dimana para pelaku usaha tidak memperhatikan dengan baik tujuan bisnis yang dijalankanya sehingga pengelolaan organisasi seperti struktur organisasi dan pembagian tugas tidak sesuai. Dalam prosesnya, para aktor yang terlibat dalam kolaborasi pentahelix akademisi (A), bisnis (B),Community (C), Goverment (G) dan media (M)) memiliki kapasitas dalam penentuan strategi inovasi yang berkaitan dengan inovasi produk, proses, pemasaran, inovasi organisasi dan dapat mengembangkan strategi dengan menjalin kerjasama bersama aktor lainnya. Akademisi memiliki peran sebagai konseptor. Bisnis bertindak sebagai enabler. Community sebagai akselerator. Government beperan sebagai regulator. Media sebagai fasilitator yang menjembatani industry dengan khalayak masayarakat
Identifikasi Spesies Tanaman Penutup Tanah pada Perkebunan Kelapa Sawit Menghasilkan Suryana; Chozin, Muhamad Achmad; Guntoro, Dwi
Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Vol. 47 No. 3 (2019): Jurnal Agronomi Indonesia
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.13 KB) | DOI: 10.24831/jai.v47i3.26980

Abstract

The study aimed to identify the types of plants suitable for cover crops on mature oil palm. The study was started by conducting microclimate measurements and vegetation analysis in a mature oil palm ecosystem with plant subjects consisting of 5 years and 10 years old plants. The measurements and analysis were carried out in August 2018 to select suitable plant samples. The research was continued by planting 6 selected plants under the shade of 0, 25, 50, and 75% using nested design to determine the responses of plant samples to various levels of shading from September 2018 to April 2019 at the Cikaawang IPB Experimental Field. The results of microclimate analysis in 5-year-old mature oil palm in Jonggol shows the light intensity of 1094.7 lux with a temperature of 28.5 oC and humidity of 68.76%, while a 10-year-old mature oil palm in Cikabayan had a light intensity of 997.8 lux with a temperature of 32.5 oC and humidity of 87.25%. The species of Asystasia gangentica, Axonopus compressus, Borreria alata, and Ottochloa nodosa were the dominant plant vegetation in two ecosystems. Asystasia gangentica was able to grow and optimally cover the area at all shading levels, while Axonopus compressus, Borreria alata, and Ottochloa nodosa can only grow and cover the area optimally at 0% and 25% and 50% shade, respectively. Keywords: micro climate, response of plant species, vegetation analysis
STUDI LITERATUR: PENGARUH PENGGUNAAN E-WALLET DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA GEN Z Cayadewi, Tiara; Suryana; Angga Pratama
JIMBIEN : JURNAL MAHASISWA MANAJEMEN, BISNIS, ENTREPRENEURSHIP Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/a26z8m28

Abstract

Perkembangan teknologi keuangan telah mendorong peningkatan penggunaan dompet digital (e-wallet) di kalangan generasi Z, khususnya mahasiswa. Fenomena ini tidak hanya mempengaruhi kebiasaan bertransaksi, tetapi berdampak pada perilaku keuangan individu. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-wallet dan literasi keuangan mahasiswa generasi Z melalui pendekatan tinjauan literatur. Data diperoleh dari analisis 100 jurnal Nasional dan Internasional yang diterbitkan antara tahun 2020-2025. Hasil menunjukkan bahwa penggunaan e-wallet memiliki dua sisi: memudahkan transaksi, namun berpotensi meningkatkan perilaku konsumtif jika tidak diimbangin dengan pengendalian diri yang baik. Sementara itu, literasi keuangan terbukti memainkan peran penting dalam membentuk perilaku keuangan yang lebih bijak, mengurangi pembelian implusif, serta meningkatkan kemampuan pengelolaan keuangan pribadi. Kombinasi penggunaan e-wallet yang bijak dan literasi keuangan yang memadai dapat mendorong perilaku keuangan yang lebih sehat di kalangan mahasiswa gen Z.
Perancangan Recruitment Management System Berbasis Web Menggunakan Metode Scrum (Studi Kasus: Pt Teknologi Informatika Solusindo) Saputra, Suryana; Suryana; Anwar, Chairul
Journal of Information Systems and Business Technology Vol 2 No 1 (2026): Journal of Information Systems and Business Technology
Publisher : PT Jurnal Cendekia Indonesia

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

Abstract

PT Teknologi Informatika Solusindo still faces challenges in its recruitment management process, relying on methods such as face-to-face psychological tests (offline) and manual CV screening. This results in inefficiencies in managing applicant data and a time-consuming selection process. This study aims to develop a web-based recruitment management system that enhances the efficiency and effectiveness of the selection process, including CV screening and online psychological tests, enabling candidates to take the tests anytime and anywhere. The research method used includes interviews, literature study, questionnaires, and documentation. The system is developed using the Scrum methodology, which consists of several phases: Product Backlog, Sprint Planning, Sprint (Development), Sprint Review, and Sprint Retrospective. The outcome of this research is the Recruitment Management System (RMS) application, which accelerates decision-making in candidate acceptance and simplifies applicant data management. Recommendations include adding data analysis and automatic reporting features, providing training for the recruitment team, and conducting regular evaluations to ensure the system remains relevant and effective.
PERAN IBU NYAI DALAM PEMBENTUKAN DAN PENGUATAN HIDDEN CURRICULUM PENDIDIKAN AGAMA ISLAM DI PESANTREN Suryana
Al-Hasanah : Jurnal Pendidikan Agama Islam Vol 11 No 1 (2026): Al-Hasanah : Jurnal Pendidikan Agama Islam
Publisher : STAI Pelabuhan Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51729/1112072

Abstract

Islamic boarding schools are educational institutions that not only transmit religious knowledge but also shape students’ character through lived culture, exemplary conduct, habituation, and sustained social interaction. This study aims to analyze the role of Ibu Nyai in the formation and strengthening of the hidden curriculum of Islamic Religious Education at Al-Choeriyah Cibeas Islamic Boarding School, Singaparna, Tasikmalaya Regency. The study employed a qualitative approach with a case study design. Data were collected through observation, in-depth interviews, and documentation, then analyzed interactively through data reduction, data display, and conclusion drawing. The findings reveal that Ibu Nyai holds a strategic position in pesantren life as caregiver, educator, role model, emotional mentor, and key actor in managing students’ activities, fostering moral conduct, strengthening discipline, and maintaining relations with parents and the surrounding community. These roles place Ibu Nyai as a central force in activating the hidden curriculum through exemplary behavior, habituation, daily supervision, and involvement in institutional decision-making. This study concludes that Ibu Nyai is a cultural-pedagogical actor with significant influence on the internalization of Islamic Religious Education values. The findings imply the need to strengthen position of Ibu Nyai in pesantren governance as a strategic component of student character formation.