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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal ULTIMA Accounting Jurnal Equity Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Pasundan Community Service Development Journal of Accounting, Management and Islamic Economics Equity
Sparta, Sparta
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Vietnam Entrepreneurship Digital Transformation: a Lesson Learn from MSMEs in Hanoi and Ho Chi Minh City Haque, Marissa Grace; Rimadias, Santi; Nelmida, Nelmida; Andriani, Meta; Putri, Vidiyanna Rizal; Sparta, Sparta; Zulfison, Zulfison; Haryanti, Enny
Pasundan Community Service Development Vol. 2 No. 1 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i1.125

Abstract

Increasing people's welfare and leaps at all levels of national progress are important goals in developing MSMEs in Hanoi and Ho Chi Minh City, Vietnam. Through comprehensive training programs carried out by the country, Vietnam's MSMEs are developing rapidly. With an understanding of digital technology and effective-efficient business practices. In the operational realm, product and service quality, expanding market reach through online platforms. The adoption of digital technology and entrepreneurship training also opens up new opportunities for Vietnamese MSMEs to collaborate with other business actors, both at home and abroad, through G to G to B to B. Thus, MSMEs in the two cities in Vietnam become more competitive, and contribute to increasingly sustainable inclusive economic growth. This research tries to explore the relationship between the adoption of digital technology and entrepreneurship training with the financial literacy and business management abilities of MSMEs from Vietnam, as well as their impact on the welfare of the people in these two cities, for adoption by Indonesia.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN AUDIT TENURE TERHADAP JANGKA WAKTU AUDIT PADA PERUSAHAAN PROPERTI & REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2014 - 2019 Lubis, Talitha Idelia; Sparta, Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ukuran perusahaan, profitabilitas, solvabilitas dan audit tenure merupakan faktor-faktor yang mempengaruhi jangka waktu audit pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 - 2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 150 perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 - 2019. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap jangka waktu audit, sedangkan ukuran perusahaan, solvabilitas dan audit tenure tidak berpengaruh terhadap jangka waktu audit.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015 – 2019 Elindika, Arjiepmi Mina; Sparta, Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Coorporate Governance,Profitabilitas, dan Leverage terhadap Manajemen Laba Perusahaan Manufaktur. Manajemen Laba merupakan variabel independen yang diukur menggunakan Model Dechow-Dichev (2002). Penelitian ini dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2015 – 2019. Penelitian ini menggunakan analisis regeresi berganda untuk menguji hipotesis tersebut. Sampel pada penelitian ini menggunakan metode purposive sampling untuk mendapatkan 20 sampel perusahaan Manufaktur Sektor Industri Barang Konsumsi.  Hasil penelitian ini menunjukan bahwa Kepemilikan Institusional, Kepemilikan Manajerial dan Komite Audit tidak memiliki pengaruh terhadap Manajemen Laba, Komisaris Independen memiliki pengaruh yang positif terhadap Manajemen Laba, Dewan Komisaris memiliki pengaruh yang negatif terhadap Manajemen Laba, Profitabilitas memiliki pengaruh yang positif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba.
Financial Indicator Analysis On Companies Inside The Watchboard List Of Indonesia Stock Exchange Kurniawan , Jodhi; Muchlis, Muchlis; Simatupang, Batara Maju; Sparta, Sparta
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 10 No. 3 (2024): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v10i3.601

Abstract

In June 2023, Indonesia Stock Exchange (IDX) announced the watchboard list, comprised of underperforming companies struggling to meet financial requirements. As of September 11 2024, this list includes 223 companies. This research studied the financial indicators that may influence whether a company will be put in IDX watchboard list, and attempted to generate a model to predict whether a company will be placed inside IDX watchboard list in the next two years. The sample data used are the financial indicators of companies on the IDX watchboard list on the year of 2022 and 2023. The sample data also includes companies outside the IDX watchboard list, random sampled so that the number of data of companies inside the IDX watchboard list is the same with the number of data of companies inside the IDX watchboard list. The finding suggests all these financial indicators have influence: WOTA (working capital divided by total asset), RETA (retained earnings divided by total asset), EBTTA (earnings before taxes divided by total asset), PBV (market value of equity divided by book value of equity) and STA (total sales divided by total asset). Investors may use the prediction models generated in this research in deciding whick stocks to buy. This research generated a MDA based prediction model and a logistic regression based prediction model that may predict whether a company will be place inside IDX watchboard list in the coming two years. The logistic regression based prediction model shows better results that the MDA based one.
Pengaruh Debt Covenant dan Political Cost Terhadap Konservatisme Akuntansi Iskandar, Okto Reyhansyah; Sparta, Sparta
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i1.896

Abstract

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.
Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI Sparta, Sparta; Rheadanti, Desak Kadek
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i1.903

Abstract

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.
Dampak Good Corporate Governance Terhadap Kinerja Perbankan: Market Risk sebagai Intervening Sparta, Sparta
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2073

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris dampak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia, dampak mekanisme GCG terhadap risiko perbankan di Indonesia, dampak tidak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia dengan menggunakan variabel risiko perbankan intervening. Sampel penelitian ini adalah bank konvensional yang terdaftar di Bursa Efek Indonesia dari tahun 2013 hingga 2017 dengan sampel 29 bank. Hasil penelitian menunjukkan bahwa hanya jumlah direksi dan proporsi komisaris bank independen yang berpengaruh langsung positif terhadap kinerja perbankan. Besar kecilnya komite audit perbankan berpengaruh positif terhadap total risiko dan risiko sistematis sistem perbankan. Ukuran dewan komisaris bank berpengaruh positif terhadap risiko sistematis perbankan. Jumlah direktur bank berpengaruh positif terhadap risiko sistematis dan berpengaruh negatif terhadap risiko tidak sistematis perbankan. Proporsi komisaris independen berpengaruh negatif signifikan terhadap risiko sistematis dan berpengaruh negatif terhadap unsystematic risk banking. Estimasi total risiko perbankan berpengaruh positif terhadap kinerja perbankan. Estimasi unsystematic risk banking berpengaruh negatif terhadap kinerja perbankan. Hasil penelitian ini memberikan kontribusi bagi pemegang saham yaitu untuk meningkatkan kinerja bank dengan menerapkan tata kelola perusahaan yang baik. Bagi regulator, hasil ini berkontribusi pada pemilihan calon komisaris dan komisaris independen yang lebih selektif.
The Impact of the Realization of Village Fund Sources, the Realization of Village Fund Allocation Sources, and the Realization of Village Original Income Sources on the Realization of Village Budget Expenditure Sparta, Sparta; Nuraeni, Dini
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 11 No. 1 (2025): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v11i1.725

Abstract

This study aims to analyze the effect of village fund, village fund allocations, and village original revenue on village expenditures. The population in this research consists of the village income and expenditure budget reports from 2018 to 2022 across all villages in West Java Province, as published by Badan Pusat Statistik Indonesia. The hypothesis testing results indicate that village fund have a significant positive impact on village expenditures, suggesting that the realization of village fund has been carried out in accordance with their objectives, thereby improving the standard of living and enhancing community welfare. Village fund allocations also have a significant positive effect on village expenditures, indicating that the allocation of these funds is being implemented in line with priorities aimed at fostering the development needed by village communities. Additionally, village original revenue significantly positively influences village expenditures, suggesting that villages in West Java Province are effectively optimizing local resources to meet their expenditure requirements.
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa Prang, Farly Frangky; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i1.80

Abstract

The objective of this research was to examine the effect of intellectual capital toward firm's performance. In this research, intellectual capital was measured by VAICâ„¢. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purposive sampling method. Data used in this study is a secondary data. Data used in this study was analyzed by using Partial Least Squares. In total, there were 26 banking companies that fulfill the requirements set by the researcher. This study tests three elements of VAICâ„¢ and firm's performance.The results of this study were intellectual capital (VAICâ„¢) has effect on firm's performance; intellectual capital (VAICâ„¢) has effect on future firm's performance; and the rate of growth intellectual capital (ROGIC) has no effect on future firm's performance. Key words: Firm's Performance, Intellectual Capital, Partial Least Squares, VAICTM
Analisis Pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), Return On Equity (ROE) Dan Return On Assets (ROA) Terhadap Harga Saham: Studi Pada Perusahaan Properti, Real Estate Dan Konstruksi Bangunan Di Bursa Efek Indonesia Periode 2009-2011 Sujati, Lisya; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 1 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v5i1.143

Abstract

This research is intended to determine the effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), Return on Equity (ROE) and Return on Assets (ROA) towards share price property, real estate and building construction companies within period 2009- 2011. From 33 companies that listed at Indonesia Stock Exchange for period 2009 – 2011, 32 companies had been selected as the samples for this research using purposive sampling method. This research uses direct method to determine the relationship between the dependent and independent variables. The statistic method being used is multiple linear regression. The result indicates that (1) EPS has significant effects towards share price (2) PER has significant effects towards share price (3) ROE has significant effects towards share price (4) ROA has not significant effects towards share price Keywords: Earnings Per Share, Price Earnings Ratio, Return On Equity, Return OnAssets and Stock Price
Co-Authors Ahalik, Ahalik Anastasia Anastasia Andriani, Meta Catheryn, Catheryn Dini Nuraeni, Dini Elindika, Arjiepmi Mina Haryanti, Enny Indupurnahayu Iskandar, Okto Reyhansyah Kurniawan , Jodhi Leonardo, Amadeo Lubis, Talitha Idelia Lysandra, Shanti Lysandra, Shanty Marissa Grace Haque, Marissa Grace Muchlis Muchlis Nelmida, Nelmida Prang, Farly Frangky Prastowo, Bramastyo Bontas Putri, Vidiyanna Rizal Rheadanti, Desak Kadek Santi Rimadias Shafira , Aura Nanda Simatupang, Batara Maju Sujati, Lisya Trinova, Nadya ZULFISON, ZULFISON