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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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Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Swasta di Wilayah Tangerang dan Jakarta Anastasia, Anastasia; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v6i1.144

Abstract

Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used for collecting the data from Finance and Accounting Staff working at Private Companies in Tangerang and Jakarta. Total sampel used for this study are 109 sampel. The examination of hypothesis method using multivariate regretion. Result of this study indicates that internal control effectiveness and perception of suitability of compensation doesn't have significant effect towards accounting fraud tendency. Individual morality significantly affect the occurance of accounting fraud tendency. Key Words: Accounting Fraud Tendencies, Individual Morality, Internal Control Effectiveness, Perception of Suitability of Compensation.
Pengaruh Kualitas Software, Akurasi Informasi, Ketepatan Waktu Informasi, dan Relevansi Informasi terhadap Kepuasan End-User Sistem Informasi Akuntansi: Studi Empiris pada Karyawan Perusahaan Retail Department Store Wilayah Jakarta Leonardo, Amadeo; Sparta, Sparta
Ultimaccounting Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v7i2.180

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide the questionnaires to the employees in retail department store. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 118. Data analysis techniques in this study using multiple linear regression. The results of this study were (1) accounting software quality had a significant influence toward the accounting information system end-user satisfaction; (2) accuracy of the information had no significant influence toward the accounting information system end-user satisfaction; (3) timeliness of the information had a significant influence toward the accounting information system end-user satisfaction; (4) relevance of the information had a significant influence toward the accounting information system end-user satisfaction; (5) accounting software quality, accuracy of the information, timeliness of the information and relevance of the information had significant influence toward the accounting information system end-user satisfaction simultaneously. Keywords: Accounting information system end-user satisfaction, Accounting software quality, Accuracy of the information, Timeliness of the information, Relevance of the information.
FINANCIAL MANAGEMENT AND BOOKKEEPING OF MSMES LEATHER CRAFTSMEN SUKARENGGANG Indupurnahayu, Indupurnahayu; Sparta, Sparta; Prastowo, Bramastyo Bontas; Lysandra, Shanty
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2750

Abstract

This Community Service Program (PKM) aims to enhance leather artisans' understanding of the importance of bookkeeping in business at the Sukaregang Leather Centre, Garut City. The problems faced by MSME leather artisans include a lack of knowledge and skills in financial management, bookkeeping, and the preparation of basic financial statements. The solution offered is to provide training on financial management and bookkeeping. The results of this program show a significant improvement in knowledge regarding financial record-keeping, bookkeeping, and the preparation of basic financial statements. Thus, this Community Service Program (PKM) has had a positive impact on enhancing the potential of Garut’s MSME leather artisans for the future.
The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable Sparta, Sparta; Trinova, Nadya
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1926

Abstract

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against the banks' credit impairment losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The objects of this study are conventional commercial banks, listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using a purposive sampling method, this study obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive effect on banks' credit impairment losses, whereas procyclicality and IAS 39 adoption in PSAK 55 does not affect the banks’ credit impairment losses significantly. On the contrary, the adoption of IAS 39 in PSAK 55 weakens the positive effect of income smoothing; however, it cannot moderate the effect of procyclicality on the banks' credit impairment losses. The results of this study have implications for regulators' policies to reduce income smoothing practices, maintain financial system stability because the provision for losses from lowering credit scores is too low, accounting policies stipulated by banks emphasize the interpretation and application of standards, and professional judgment and contradictory policies that can cover deficiencies held by financial accounting standards. Another implication is the need for bank managers to anticipate that by 2020, PSAK adopted from IFRS can be useful.
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 | Full PDF (794.429 KB) | 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.
Pengaruh Efisiensi Operasional, Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Perusahaan Perbankan Di Indonesia: Sebelum Dan Masa Pandemi Covid-19 Sparta, Sparta; Shafira , Aura Nanda
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 10 No. 2 (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.v10i2.577

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efisiensi operasional, risiko kredit, dan risiko likuiditas terhadap profitabilitas perusahaan perbankan di Indonesia: sebelum dan masa pandemi covid-19 dengan variabel kontrol bank size. Penelitian ini dilakukan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Populasi penelitian adalah laporan tahunan bank konvensional di Indonesia sehingga jumlah sampel yang diperoleh sebanyak 26 bank dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan efisiensi operasional berpengaruh positif signifikan terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko kredit tidak berpengaruh terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko likuiditas berpengaruh negatif signifikan terhadap profitabilitas sebelum pandemi covid-19 dan tidak memiliki pengaruh terhadap profitabilitas masa pandemi covid-19, pandemi covid-19 berpengaruh signifikan terhadap profitabilitas serta bank size berpengaruh negatif terhadap profitabilitas sebelum pandemi covid-19 dan tidak berpengaruh terhadap profitabilitas saat pandemi covid-19.
DEVELOPING UMKM BUSINESS THROUGH ACCOUNTING EDUCATION IN AN EFFORTS TO IMPROVE THE ECONOMY IN KADUDAMPIT VILLAGE, SUKABUMI REGENCY Indupurnahayu, Indupurnahayu; Lysandra, Shanti; Catheryn, Catheryn; Sparta, Sparta; Ahalik, Ahalik
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2439

Abstract

The purpose of this community service activity is to contribute to Accounting education for MSMEs by implementing several stages, namely bookkeeping and calculating the cost of products that can improve skills in MSME businesses. The implementation of community service activities consists of several stages: The planning stage by conducting observations and preliminary interviews with prospective partners. The stage of carrying out activities in the form of accounting education. The monitoring stage carries out post-test activities which aim to see the problems being faced by MSMEs in preparing financial reports independently. This community service was carried out in Kadudampit village on June 29, 2024. Accounting education was attended by 31 business actors consisting of three villages, namely tourism MSMEs, processed food MSMEs, trade and agriculture MSMEs. The results of the community service evaluation showed that there had been an increase in knowledge in accounting records, although it was not optimal. The preparation of inadequate financial reports and the calculation of the cost of production that was not yet accurate would have an impact on determining the selling price. In this case, there still needs to be assistance until they can be independent in efforts to improve the economy with MSME business strategies in the Kadudampit village environment.
ENHANCEMENT OF THE CAPACITY OF MSMEs IN CURUG TOURISM VILLAGE, BOGOR REGENCY, THROUGH ACCURATE FINANCIAL BOOKKEEPING Indupurnahayu, Indupurnahayu; Puryati, Dwi; Sparta, Sparta
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3203

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth, particularly at the local level. However, many MSMEs still face challenges in systematic financial management and recording, which makes it difficult to measure business performance and make informed decisions. This community service activity was conducted in Curug Tourism Village, Bogor Regency, with the aim of improving MSME capacity through training in accurate financial bookkeeping. The training employed an educational and participatory approach, covering five main topics: cash control, simple bookkeeping, calculating the cost of goods manufactured (COGS), introduction to taxation, and digital marketing. Evaluation results using pre- and post-test questionnaires showed a significant increase in participants' understanding. One of the largest improvements was seen in the ability to record transactions independently, from an average score of 2.1 to 3.9. These findings demonstrate that hands-on training can significantly strengthen financial literacy and business management skills among MSMEs.
Co-Authors Ahalik, Ahalik Anastasia Anastasia Andriani, Meta Catheryn, Catheryn Dini Nuraeni, Dini Dwi Puryati, Dwi 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